Scientific Journal of KubSAU

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

THE ESSENCE, CONTENT AND MEANING OF THE MAIN STATEMENTS IN ACCORDANCE WITH IFRS

abstract 0711107013 issue 71 pp. 169 – 188 30.09.2011 ru 2058
In the article, the structure and content of the financial reporting in accordance with IFRS are considered. There are formats of income statements and methods of data presentation in cash-flow statements
22698 kb

ON-LINE FORECASTING OF VALUE OF ECONOMICAL INDEXES OF DIVERSIFIED CORPORATION WITH APPLICATION OF PROCESS ENGINEERINGS OF ARTIFICIAL INTELLIGENCE (part 2: synthesis and model ve-rification)

abstract 0711107050 issue 71 pp. 710 – 723 30.09.2011 ru 1337
In this article, the routine of synthesis of four models of the corporation, different by frequent measure of correlation between past indexes of the factories entering into corporation and the future statuses of corporation as a whole is featured, verification of all private models with utilization of two integral measure is fabricated, forecasting of the future statuses of corporation on their system of determination is performed
177 kb

AGRARIAN POLICY OF THE RUSSIAN FED-ERATION AND KRASNODAR TERRITORY

abstract 0711107007 issue 71 pp. 81 – 103 30.09.2011 ru 1589
In the article the analysis of the agrarian policy of the Russian Federation has been carried out and, in particular, Krasnodar territory from the moment of transition to market economy till nowadays; the negative and positive aspects of the given transformations have been revealed and the suggestions on their perfection have been made
201 kb

THE FACTORS INFLUENCING INNOVATIVE ACTIVITY OF MANAGING SUBJECTS

abstract 0711107023 issue 71 pp. 301 – 310 30.09.2011 ru 1785
In this article the author's approach to consideration of the factors influencing innovative activity of managing subjects is presented. Innovations, as one of the major factors, are presented.
798 kb

ON-LINE FORECASTING OF VALUE OF ECONOMICAL INDEXES OF DIVERSIFIED CORPORATION WITH APPLICATION OF PROCESS ENGINEERINGS OF ARTIFICIAL INTELLIGENCE (part 1: problem definition and data domain formalization)

abstract 0711107049 issue 71 pp. 696 – 709 30.09.2011 ru 1607
In this article, the problem of short-range forecasting of value and dynamics of economical indexes of diversified corporation is stated, on the basis of application of systemic-cognitive analysis and its tooling (intellectual system "Eidos") the formal problem definition and data domain formalization, i.e. development of classification and descriptive dials and graduations and shaping of training sample is performed
255 kb

THE INTEGRATION OF THE ACCOUNTING UNDER ONE PLAN ACCOUNTS

abstract 0711107037 issue 71 pp. 477 – 492 30.09.2011 ru 1667
In the article the author suggests to structure the plan of accounts of the large commercial organizations, which will take into the account international expe-rience of the EU and ensure the comparability of ag-gregated data at all levels of government in the diffe-rentiation and integration of accounting and to increase their functional capacity
790 kb

INFORMATION FOR MONITORING OF COMMODITY MARKETS

abstract 0711107048 issue 71 pp. 684 – 695 30.09.2011 ru 1744
We consider the purpose and structure of a software system to monitor the markets and interregional relations of the Rostov region. An example of the interface of a software system is given
123 kb

FORMATION AND DEVELOPMENT OF INSTITUTIONS OF LAND OWNERSHIP AND LAND USAGE OF PFF

abstract 0711107053 issue 71 pp. 754 – 763 30.09.2011 ru 1864
There was shown that the low degree of development of institutions of land ownership and the land usage and non-effectiveness of institutions of state regulations of land market lead to the underestimation of land as an asset, mispresent the reproduction mechanisms, rent relations and dividend policy of agrarian enterprises as well. On the examples of some peasant-farmer households of Krasnodar region there was substantiated that the assessment of agricultural lands and its inclusion in an authorized capital of an enterprise allow to increase its assets, to rise the financial stability and liquidity of farming subject
114 kb

FORMATION AND DEVELOPMENT OF INSTITUTIONS AND INSTRUMENTS OF INCREASING OF AVAILABILITY OF PFH TO THE MARKETS OF CATTLE PRODUCE

abstract 0711107054 issue 71 pp. 764 – 772 30.09.2011 ru 1895
The analysis of factors determining the low effectiveness of cattle breeding in PFH of Krasnodar region was given in this article. There was carried out the account of expenses on feeding staff in two variants. There was revealed that the existing method of accounting and calculation of cattle breeding production price does not meet the modern market needs. There were offered the measures to increasing of PFH availability to markets of cattle breeding produce
175 kb

INDISTINCT MATHEMATICAL MODELS SUBSTANTIATION AND PLAN VOLUME OF CREDITING OF SMALL AGRICULTURAL BUSINESS

abstract 0711107044 issue 71 pp. 628 – 640 30.09.2011 ru 1929
In this article outcomes of economic-mathematical modeling of the processes, which are flowing past in manufacturing chains of the small agricultural business, are resulted. The structure of a developed complex of models of planning and production management in farms is featured. The Indistinct mathematical models substantiation efficiency use of credit funds is developed
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