Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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146 kb

THE MAIN DIRECTIONS OF IMPROVEMENT OF TAX ACCOUNTING IN AGRICULTURAL COMPANIES

abstract 1231609058 issue 123 pp. 856 – 866 30.11.2016 ru 460
Nowadays forming an image of a conscientious taxpayer is a strategic trend of development of plenty of agricultural organizations as it provides the market value and stability of business. However, methods of fiscal regulation require accurate and actual information concerning management of tax risks and ensuring transparency of implementation of the taxation. While paying a unified agricultural tax (UAT), organizations face certain inconveniences and complications of calculation of taxable base. In this article, we consider benefits and shortcomings of a unified agricultural tax, and propose an option of decreasing in tax risks by integration of a new developed tax register
2807 kb

THE MAIN DIRECTIONS OF PROFESSIONAL AND PERSONAL SELF-DEVELOPMENT OF FUTURE TEACHING STAFF IN HIGH SCHOOLS

abstract 1311707083 issue 131 pp. 1015 – 1024 29.09.2017 ru 785
The article explains that the formation of new content and forms of professional training of future teachers in higher education institution must be implemented with emphasis on its ability to self-development, but rather, on professional and personal self-development. This work discusses the following areas that characterize the professional and personal selfdevelopment of future teachers of mathematics: the organization of the educational process with a strong orientation to future teachers of mathematics; integration of educational technologies of selfdevelopment of personality of students – future teachers of mathematics, aimed at formation of skills of independent educational activity, ability to selfeducation; formation of professional communicative competence of future mathematics teachers both through traditional means of communication in the educational process, and through remote (computermediated communication); the actualization of reflexivity of personality of future teacher of mathematics; the development of the requirement of motivational sphere, based on professional motives and interests, willingness to self-improvement in professional activity. It is shown that the process of professional and personal self-development of future teacher of mathematics in the educational process of a university will be efficient if all of these areas will manifest themselves together, inseparable from each other
139 kb

THE MAIN DIRECTIONS OF SOCIAL ACTIVITY IN THE FIRST YEARS OF THE SOVIET POWER

abstract 1061502072 issue 106 pp. 1098 – 1108 28.02.2015 ru 894
The presented article is devoted to studying and consideration of the main directions of realization of social function during the concrete historical period of development of the Russian state. The carried-out analysis of a state policy of the Soviet power opens features of formation of legal bases of the social state during the Soviet period. The purposes facing the state and tasks of providing all members of society with means of livelihood and free development, defined the priority provision of social activity in the state political system. Consequences of military and revolutionary events generated a difficult social situation in the country: a low standard of living of citizens, mass poverty and hunger, lack of necessary medical care and shortage of medicines, distribution of homelessness and growth of mortality among the population. All these social and economic problems demanded from the state of carrying out effective actions for change of public life and to adjustment of a social situation in the country. The most important directions of implementation of social policy in the first years of formation of the Soviet state were the organization and development of social insurance and social security; regulation of the labor relations and elimination of unemployment; organization and development of health system; organization and development of education; elimination of children's neglect and homelessness
3952 kb

THE MAIN LANDSCAPE FEATURES OF ECOLOGICAL STATE FORMATION OF A SURFACE OF WATERS

abstract 0911307112 issue 91 pp. 1680 – 1691 30.09.2013 ru 1845
The landscape structure of Kharkiv and Rivne regions were analyzed in this article. Landscape areas features that influence the ecological state of surface water are defined and the comparative analysis was performed. The rivers that were the most vulnerable to pollution were found
121 kb

THE MAIN PROBLEMS OF STUDY OF HOMONYMS IN MODERN YAKUT LANGUAGE

abstract 0831209037 issue 83 pp. 498 – 508 30.11.2012 ru 1519
The article gives a brief overview of the issues related to the homonyms of Yakut language requiring the further detailed study. There are some difficulties in semasiology, lexicology and lexicography, grammar, derivation because of the absence of special studies on the Yakut homonyms. This aspect of the language, as one of the most complicated and complex problems must be considered together with polysemy and synonymy
150 kb

THE MAIN STAGES OF PREPARATION OF BACHELORS AND MASTERS FINAL QUALIFIED WORKS AT THE DEPARTMENT OF BASEMENTS AND FOUNDATIONS OF KUBAN STATE AGRARIAN UNIVERSITY

abstract 1061502021 issue 106 pp. 324 – 336 28.02.2015 ru 899
In the article on example of the Department of basements and foundations of Kuban State Agrarian University (KubSAU), we have discussed issues of preparation of final qualifying works for bachelors and masters in “Construction” specialty. The final qualifying work (the diploma project) is performed by bachelor at the final stage of study. Final stage (diploma designing) provides individual work of undergraduate students on solving tasks under the guidance of experienced teachers and leading construction industry professionals invited to lead to the degree designing. The general organization of bachelors’ diploma projects entrusted to the Deanery of Faculty of Civil Engineering and graduate departments. Topics of diploma projects are defined by graduating department after passing the Bachelor pre-degree practice. The article gives examples of the diploma projects in the Department of basements and foundations, as well as it shows the composition of the department that prepare bachelors, the procedure for appointing the heads and consultants. Separately, the article describes the organization of the preparation of master’s dissertations for post-graduate students who study at the Department of basements and foundations. Education of masters is conducted on two master programs: "Maintenance and reconstruction of buildings and structures", "Theory and Design of Buildings and Structures". For performing master's dissertation research a supervisor has to be selected from among the doctors and candidates of sciences. The article presents the main directions of masters’ dissertations, their exemplary topics, as well as performs stages, terms and procedure of public protection
376 kb

THE MAIN TENDENCIES AND THE PROSPECTS OF THE DEVELOPMENT OF MEAT CATTLE BREEDING IN THE RUSSIAN FEDERATION

abstract 1171603032 issue 117 pp. 528 – 542 31.03.2016 ru 484
In the article, we give the characteristics of the Russian meat cattle breeding as one of major factors of efficiency of domestic agriculture. Dynamics of a livestock of cattle in certain regions, number of breeding farms, which are engaged in cultivation of cattle of meat breeds, were presented; we also revealed a tendency of their increase. Dependence of shortage of breeding resources of the most competitive specialized meat breeds and the volume of import of cattle are revealed. The main problems, which accompany functioning of the branch of meat cattle breeding, are defined. The average mass of carcass of cattle on slaughter is specified in the different countries of the world. Based on the calculations, the conclusions are drawn and the forecasts for domestic agricultural producers proceeding from the developed market dynamics are defined. Reference points of the state support of branch for which solution of problems the Ministry of Agriculture developed the State program of measures of the state support of development of meat cattle breeding which has to provide a gain of a livestock of meat breeds by 2020 are specified. Considering prospects and possible risks of development of domestic subsector of meat cattle breeding, we specified a need of such development of the branch; it has to be based, first of all, on implementation of large-scale projects on the basis of the competitive meat breeds of world level and the low-used resources of pasturable cattle breeding which are available in Russia. It will allow realizing fully the least expensive intensive and pasturable production technology of high-quality beef. Prospects of implementation of the large-scale project on creation in regions of farms with a feeding livestock in 50 — 100 cows are specified
106 kb

THE MAIN TRENDS OF THE INFLUENCE OF ILLEGAL USE OF NARCOTIC DRUGS AND PSYCHOTROPIC SUBSTANCES ON CRIME

abstract 1041410147 issue 104 pp. 2127 – 2133 30.12.2014 ru 783
The aim of this article is to identify the main trends of the influence of illegal use of narcotic drugs and psychotropic substances to the crime. We considered the basic problems of drug addiction in the population, the spread of drug-crime relationship addiction and crime. The actual study of illicit use of narcotic drugs and psychotropic substances on crime is built methodologically on the following positions: comparative-legal and socio-political, general and private scientific and statistical information. In our view, the main point needs to be done to identify the causes and conditions conducive to the spread of drug addiction and drug crime. We have to determine the main trends of the illicit use of narcotic drugs and psychotropic substances to the crime and define the core area formation of the Russian anti-drug policies, taking into account the impact of demand (drug use) to proposal (drug crime), and feedback between drug supply and abuse of narcotic drugs and psychotropic substances
129 kb

THE MANAGEMENT OF MAINTENANCE CREWS OF A SPATIALLY DISTRIBUTED COMPANY

abstract 1031409004 issue 103 pp. 50 – 58 30.11.2014 ru 929
The article describes an approach to managing maintenance crews using ITIL methodology and principles of reinforcement learning
194 kb

THE MATHEMATICAL MODEL OF ECOLOGICAL SITUATION ON THE RICE IRRIGATION SYSTEM

abstract 0440810003 issue 44 pp. 48 – 64 25.12.2008 ru 3258
Solving of problems of the influence of irrigation on ecological situation and creation of optimum land-reclamation conditions are impassible without using of the mathematical modeling methods. The work provides the idea of solving of the land-reclamations problems with the using of systematic-cognitive analysis.
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