Scientific Journal of KubSAU

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

NANODISPERSED CARBON PARAMETERS DETERMINATION FOR PLASMA CHEMISTRY ISOTOPE SEPARATION

abstract 0701106054 issue 70 pp. 745 – 767 30.06.2011 ru 2476
The dust collection methods and apparatus, as well as heterogeneous system monitoring methods and devices were considered. The disperse particle counter was developed and tested. Shown that particle counter makes it possible to register a disperse phase presence by mass concentration over 310-14 g/m3 and to estimate a dust particle dimensions
300 kb

EVALUATION OF THE USAGE OF MICROWAVE INSTALLATIONS OF LOW POWER FOR CYLINDER BEAMS DRYING

abstract 0701106046 issue 70 pp. 643 – 653 30.06.2011 ru 2179
The article shows the results of research of volume heating of cylinder beams in microwave installations of low power
201 kb

MANAGEMENT OF PRODUCTIVITY OF THE CENTERS OF RESPONSIBILITY. PART 2

abstract 0701106009 issue 70 pp. 103 – 126 30.06.2011 ru 2050
The technique of management and the productivity account on the centers of responsibility based on system of accounts of the administrative account, management of productivity on deviations is described. The article may be useful for economists, managers, specialists who are interested in management and controlling, accounting
366 kb

CONCERNING THE ESSENCE, THE STRUCTURE AND THE PURPOSE OF FINANCIAL REPORTS

abstract 0701106049 issue 70 pp. 686 – 707 30.06.2011 ru 1937
In the article, several approaches to the definition of the essence and aspects of financial reports are con-sidered. Main demands to accounting information are researched
116 kb

KEY FEATURES OF PRICING AT THE MARKET OF AGRICULTURAL RAW MATERIALS

abstract 0701106050 issue 70 pp. 708 – 718 30.06.2011 ru 2083
In this article, development problems in agriculture of the Russian Federation are considered. The role and features of the mechanism of pricing of agricultural production are defined
163 kb

TOOLS OF FINANCING OF INVESTMENTS AT «START-UP» PHASE

abstract 0701106039 issue 70 pp. 559 – 568 30.06.2011 ru 1721
This article discusses the main problems of small business financing for start-up stage. The basic argument of need of further improving the system of investment for small innovative enterprises is shown, the author proposed a way to solve this problem
187 kb

ANALYSIS OF THE PRINCIPAL FEATURES AND PROBLEMS OF CREDIT-AND-INVESTMENT ACTIVITY OF RUSSIAN BANKS

abstract 0701106028 issue 70 pp. 389 – 408 30.06.2011 ru 2441
In the following article author considers issues concerning of banking crediting of legal entities. Author reveals the main features of credit-and-investment activity of Russian banks and its main problems, which decrease the effectiveness of this activity
326 kb

BACKWARD GLANCE ON THE FOREIGN ACCOUNTING IDEAS’ EVOLUTION

abstract 0701106012 issue 70 pp. 160 – 170 30.06.2011 ru 2240
In the article, most essential aspects of the national accounting schools’ formation are considered. Main ideas are researched into three accounting trends: legal, economic and balance
159 kb

MODEL OF TAX AUDIT IN CONSTRUCTION COMPANIES

abstract 0701106047 issue 70 pp. 654 – 667 30.06.2011 ru 1833
In the article, the author considers the role and place of the tax auditing in the audit activities in the Russian Federation. He also explains the order of the organization of audit, its goals and tasks. The model of tax audit for building organizations is resulted
253 kb

FORMING OF FINANCIAL REPORTS’ DA-TABASE FROM A POSITION OF ACCOUNTING INFORMATION USERS

abstract 0701106048 issue 70 pp. 668 – 685 30.06.2011 ru 1955
In the article, informational requirements of accounting information users and the financial reports’ database are considered
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