Scientific Journal of KubSAU

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

THE MODERN DIRECTIONS OF DEVELOPMENT OF FINANCIAL INNOVATIONS IN BANKING

abstract 0831209048 issue 83 pp. 676 – 685 30.11.2012 ru 1408
In the article features of implementation and development of financial innovations in commercial banks activity are considered, objective need of their application for banking is proved
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THE MODERN MODELS AND METHODS OF DIAGNOSIS THE RESEARCH ACTIVITY OF ACADEMIC AND PEDAGOGICAL COLLECTIVES

abstract 1121508139 issue 112 pp. 1912 – 1939 30.10.2015 ru 961
The purpose of research – the development of models and methods of multiparametrical diagnostic the research activities of scientific and pedagogical collectives of educational institutions. The problematics of research is improving the quality and productivity (the efficiency) of research activities in educational institutions. The problem of research is the question of how to objectively and comprehensively (in a complex) diagnose the research activities of scientific and pedagogical collectives? The urgency of solving specified problem is caused by the need to ensuring a close relationship between research, methodological and educational activities in educational institutions. We have also to consider the increasing role of clusters in the Russian economy, cooperation and integration levels (steps) a system of continuous education, etc. The authors identified the parameters reflecting significance of research activities of the scientific and the pedagogical collectives for the scientific and educational community (social megaenvironmental). When allocating indicators the authors took into account that science - the social and cultural phenomenon and the social institution, and the most important aspect of the significance of the research activity - in the innovative development of various spheres of human activity. The applied methods of research: mathematical modeling; methods of the theory of graphs, sets and relations; methods of "artificial intelligence" and the multi-parameter analysis of systems; methods of quality control (theory of latent variables). Methodological bases of research: systemic, cultural, competence, metasystem, sociological, qualimetric and synergetic approaches
142 kb

THE MODERN REQUIREMENTS TO AUDIT DOCUMENTATION IN ACCORDANCE TO ISAS

abstract 1311707116 issue 131 pp. 1425 – 1437 29.09.2017 ru 915
The article is about modern requirements to audit documentation in accordance with International Standards of Audit (ISAs). As the usage of ISAs in Russia obliges auditors to use the new approaches to agreeing terms of audit engagement, audit planning, obtaining audit evidence and forming audit opinion, an auditor has to prepare new forms of audit documentation as the result of an audit conduct. The main standard that contains information about audit documentation is ISA 230 «Audit documentation». It gives definition of «audit documentation», «audit file», «requirements to audit documentation» etc. The author also analyses the theses of some other ISAs that might also contain rules of making audit documentation. For example, ISA 210 «Agreeing the term of audit engagements» obliges auditor to make an audit engagement letter, ISA 501 «Audit evidence – specific consideration for selected items» says that an auditor should conduct inventory of materials and as the result of it make a request for being included into in the inventory committee etc.
200 kb

THE MODERN TOOLKIT IN THE RESEARCH OF MACROECONOMIC DYNAMICS. 3 - THE PHASE ANALYSIS

abstract 0831209011 issue 83 pp. 115 – 124 30.11.2012 ru 1569
In the third article from the series of the works dedi-cated to the tool methods of the research of macroeco-nomic dynamics the phase space, the phase analysis in it and their macroeconomic appendices are described. Phase pictures alongside with a parameter contain its first derivative (tendency), which in the best degree characterizes aspirations of a macroeconomic process. In a phase space, periodic economic processes (sea-sonal prevalence and cyclicity) become rather cyclic or “circular” designs, which facilitate the recognition of economic archetypes. The phase analysis has appeared new, more universal, simple, but at the same time thin, intellectual, mathematically exacted tool at the re-search of macroeconomic conjuncture. It has enabled the possibility to analyze, to represent, to visualize and to predict the development of cycles in macroeco-nomic analytically, numerically and in a graphical way
136 kb

THE MOTIVE STRUCTURE OF THE PLAY “AUGUST: OSAGE COUNTY” BY TR. LETTS

abstract 1101506103 issue 110 pp. 1579 – 1589 30.06.2015 ru 899
The analysis of the motive structure’s features in the play “August: Osage County” by a modern American writer Tr. Letts has been reviewed in this article. His drama is based on a compound of mass and elite, a playing and a moral. It allows to avoid the text’s tendentiousness and to keep the content. In the play “August: Osage County” Tr. Letts examines the family theme, which is very important for the American culture. The author reviews the destruction of family relationships as a sign of the society’s moral crisis. The main topic has been realized via motives (escapism, freedom, death, and incest), they create the semantic frame of the play and unite separate episodes of the plot’s development. The motives become special tools of the characters’ psychological analysis and are an explanation of the feelings’ contradictory. The image of the house has a special meaning. It’s the symbol of the human disunity and a destruction of the family relations. As a result the synthesis of the motives, symbolism, intertextuality, multilayer has been viewed as a particular tool of the author’s opinion realization and the philosophical implication’s creation
3118 kb

THE MOWER WITH ALTERNATIVE CUTTER

abstract 1011407155 issue 101 pp. 2311 – 2326 30.09.2014 ru 1349
The article presents the design of hand mowers with cutter, consisting of the rotating screw and stationary segments. It also shows the results of experimental studies to determine the rational angle turns of spiral screw
134 kb

THE MYTHOLOGEM OF MOUNTAIN IN R.L. STEVENSON AND R. BURNS CREATIVE WORKS

abstract 1291705058 issue 129 pp. 783 – 792 31.05.2017 ru 801
In this article, the mythological archetype of Mountain is depicted in the interpretation of peoples of different epochs. The comparative analysis of archetype of Height, namely the Mountain in the R.L. Stevenson and R. Burns creative work is carried out. The archetype of Mountain has power and authority; it is changeable, bright and fully depicts the archetype of Height. Mountain is the abode of silence, modest witness, symbol reflects the desire of a man to reach height and hover over the earth. The archetype of mountain is versatile, unsteady, authors transform it, but in all cases, it accumulates the great power of energy, strength, it reflects fear and veneration. Moreover, the archetype of Mountain has all the indications of ambivalence. The examined mythologem is analyzed in Russian tales. The folklore creativity can reflect, probably, more widely the idea of archetype because legends, tales, heroic epics during time were modified and changed but the main concept often remained authentic. The analyzed symbol is in the title of the tale – “Cristal Mountain”. It means that symbol in the title of the article is archetypical
162 kb

THE NATIONAL ADYGHE INTELLECTUALS, AGITATION AND PROPAGANDA ACTIVITY OF THE SOVIET POWER IN THE BLACK SEA AREA IN THE 20TH. XX CENTURY. (TO THE INCORPORATION PROBLEM IN THE RUSSIAN SOCIAL AND CULTURAL SPACE)

abstract 1001406067 issue 100 pp. 1030 – 1045 30.06.2014 ru 1745
Questions, which are considered in the article, are connected with participation of the national Adyghe intellectuals in functioning of agitation and propaganda structures of the Soviet power in the Black Sea area in the 20th of the XX century. The article is made in the framework of regional competition: «North Caucasus: tradition and modernity» 2014. – Krasnodar region. 14-11-23007 the type of project «A (P)» The topic is «The role of national intelligence in the incorporation of the North Caucasus in the Russian geopolitical space at the end of XIX century – the 1920s (by materials of Adyghe people)»
155 kb

THE NATIONAL COMPOSITION OF THE NOBILITY OF THE NORTHERN CAUCASUS ACCORDING TO THE MATERIALS OF CENSUS OF THE POPULATION IN 1897

abstract 1091505092 issue 109 pp. 1318 – 1333 29.05.2015 ru 955
The research of ethnic composition of the nobility of the Northern Caucasus is carried out in the article on the basis of statistical sources. The author calculated the results of the First General census of the Russian Empire in the Kuban, Stavropol and the Terek regions of 1897 y. It is shown that the ethnic composition of the upper classes was different in regions. The analysis of the results of the census of 1897 shows that in the Kuban region the most numerous language groups were Russian (77%), Polish (7,1%), Circassian (5.8 percent) ones. The ratio of language groups was not the same in the towns and villages. It is noted that in Stavropol province the dominance of Russians was significant compared with Kuban region. They accounted for 86.8% among the hereditary nobility of the province and among personal they accounted for 94%. The second place among the nobility of the province was occupied by the poles: the hereditary nobility was accounted for 7.7 %, personal nobility was accounted for 2.1%. Moreover, a significant proportion of them lived in urban areas. The national composition of the nobility in the Terek region is considered, it is shown that the Russian nobility prevailed in all administrative units: among hereditary – 73.1 %, among the personal – 77,7%. The second place belonged to the poles (9,25%). Produced calculations show that the most numerous from other language groups of the hereditary nobility were Ossetian (3,76%), Armenian (2,54%), Georgian (2,87%), Kumyk (2,01%), Chechen (0,92%), German (1,57%), Circassian (0,92%) ones. The nobility of the Northern Caucasus was multinational; it can be explained by historical condition of the formation of the indigenous population, as well as increased influx of immigrants in the post-reform period from various provinces of Russia
187 kb

THE NATURAL FOUNDATIONS OF THE ORIGIN OF CULTURE

abstract 1091505037 issue 109 pp. 608 – 623 29.05.2015 ru 911
The article revises the classical nature/culture opposition from the point of new discoveries and studies of "cultural traditions" that were found in nature in different species (bees, ants, birds, monkeys, etc.). Special attention is given to the socially mediated mechanisms of inheritance and learning, considered particular cognitive foundations of cultural traditions. A number of studies have shown that the main feature of culture that exists in the human community is its cumulative nature. Cumulativeness is characterized by the ability to social development that is based on the consideration, accumulation and improvement of the achievements of previous generations and on distributed actions resulting from the increasing complexity of knowledge and social activities. Considering examples of the origin and development of means of communication, creation of new tools and "technology" of their usage, scientists show that small cumulative effects are presented in nature. In this regard, the work moderates categorical statements, according to which "cultural traditions" in nature have only accumulative and no cumulative characteristics. The article shows the necessary individual cognitive prerequisites for the origin of such cumulative culture. It is also argued that for an explanation of that origin the study of the social grounds of the communication are required, furthermore, there is necessity to take into account the various manifestations of "social intelligence" that is significant for formation of inter-subjective knowledge and "social memory". It is presupposed that the cumulative nature of the evolution is essential not only for sociocultural but also for other genetic and non-genetic inheritance systems
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