This article describes the importance of accounting
(financial) reports as the main source of information
about economic activities of a company. Financial
indicators (necessary for inclusion in the financial
statements) were given. There are financial statements’
classification, the composition of the annual
financial statements, the order of presentation and
publication in the article. In addition, the article excretes
the features of statements’ preparation and
presentation by economic entities. There are three
options of its compilation: easy, normal and multiple.
The comparative characteristics of statements in accordance
with Russian accounting standards and
IFRS are given. The article describes the process of
financial statements’ transformation in accordance
with IFRS. This process is divided into three main
blocks: 1 the analysis of accounting information
(primary documents and accounting records), preparation
of trial balances; 2 compilation of adjustment
postings and reclassifications of accounts of converted
turnover balance to IFRS; 3 preparation of financial
statements in accordance with IFRS. There are
two main methods of statements’ reporting in accordance
with IFRS (existing now): transformation of
the financial reporting and conversion. Their advantages
and disadvantages are determined
In this work, we examine the dynamics of relativistic
particles in the ring or spiral galaxy metric in general
relativity. On the basis of the solution of Einstein's
equations we have derived metric having axial
symmetry, comprising N centers of gravity and a
logarithmic singularity. The application received metrics
to describe the motion of particles in a spiral and ring
galaxy. On the basis of Einstein's equations solutions for
vacuum we are explained rotation of matter in spiral
galaxies. An expression for gravitation potential in the
inner region of spiral galaxies in agreement with
experimental data on the rotation of the CO and
hydrogen is described. It is established that in the metric
with N centers of gravity which are distributed on the
circumference, exist as a local motion near the center of
gravity, and motion around N gravity center as well. The
transition from one mode of motion to another is
determined by the initial distance to the circle on which
the distributed centers of gravity. A system of non-linear
parabolic equations describing the evolution of the
metric in the Ricci flow proposed. The boundary
problem for the gravitational potentials in the Ricci flow
was formulated. There are applications of the theory to
describe a spiral and ring galaxy
The article is devoted to the solution of the urgent task, which is to increase the reliability of the power supply systems of enterprises for processing agricultural products. The material of the article has a research character, which consists in the fact that the obtained expressions for the frequency characteristics of high-voltage induction motors allow us to investigate the symmetric modes of their operation by means of a more efficient and simple apparatus. A number of provisions of the article have a scientific novelty, which consists in obtaining frequency characteristics for induction motors as a result of the experiment. A convenient procedure for obtaining the frequency response of an induction motor based on the results of an experiment using the mathematical model of an induction motor in the coordinates of the generalized vector and the Fourier transform has been developed. As an example, oscillograms of the stator current of an induction motor of the A-12-52-4 type are given for the initial stage of the start-up. For the stator current of this induction motor, a transition is made from the phase coordinate system to the coordinates of the generalized vector. The dependences of the stator current on the D and Q axes on time are constructed. The real and imaginary parts of the frequency characteristic of the engine are calculated for sliding s = 1, the calculations are illustrated by the corresponding graphical characteristics. The results of the study are proposed to be used for the calculation of transients in power supply systems for enterprises engaged in the processing of agricultural products
Methodical approaches to assessment of stability of reproduction processes which cornerstone formation of system of the balanced indicators which is based on coordination of functional and system-wide stability is are developed. The system of estimated indicators of stability is offered. The analytical model of assessment of stability providing the choice of criteria of efficiency and formation of system of estimated indicators is developed, as well as the analysis of dynamics of the external influencing factors, productive and economic indicators, financial and economic indicators; identification of the most characteristic and significant functional interrelations and dimension of interference of factors; assessment of reproduction opportunities of subjects of branch business. Calculation of an integrated indicator of financial and economic stability is performed. The complex assessment of stability providing combination of private indicators of eco-economic, technological and economic, financial and economic stability in an integrated indicator by means of methods of multidimensional correlation is given. The analysis of the factors influencing the level of stability and efficiency allowing estimating reproduction opportunities of the economic entities making grapes and wine-making production to define interrelations and interferences between resultant indicators and factorial signs and also to designate the arising disproportions is carried out. The generalizing characteristic of the macroeconomic, market and production factors influencing stability of reproduction processes in industrial wine growing is given. Based on the carried-out analysis of the factors causing stability and efficiency of reproduction processes in industrial production of grapes, the main reasons reducing stability of branch production are established
The article is devoted to the use of automated system-cognitive analysis for the study of probiotics for the growth of bulls. Moreover, as growth indicators we have not used live weight, but indices characterizing the shape and proportions of the body of animals. A detailed numerical example of solving the problem using real data is given
This article provides an overview of the need of the use of probiotic supplements and medications in the diets of insects, in particular bees and their families. We present a list of both Russian and foreign probiotics and their complexes, which are used in beekeeping for the treatment and prevention of various diseases, are shown. Their effectiveness is shown not only for the prevention and treatment of microbial disorders in the gastrointestinal tract of bees due to the manifestation of antagonistic properties in relation to opportunistic and pathogenic microflora, but also the possibility of their use as tools that can increase the immune status, the safety of bee families, and life expectancy. The article shows data on the positive effect of probiotics on the physiological and biochemical parameters of honeybees, activation of metabolic processes in the formation of a fat body, growth of strength and weight of larvae, development of pharyngeal glands, etc.
The article presents an algorithm for constructing an
expert system for quantitative bankruptcy risk
estimation of small agricultural enterprises. Fuzzy logic
analysis methodology in the form of fuzzy inference
system was put as a basis for this development,
classically including five steps: fuzzy rules base
forming, fuzzification, aggregation, intensification,
defuzzification. All the calculations were performed
using MATLAB 2012 software package including
Fuzzy module. Demand and costs of production were
proposed as main factors influencing bankruptcy risk.
Quantitative estimations of input parameters were
determined by 100-point scale on the basis of expert
estimations, and after that variables were fuzzificated in
the form of trapezoid numbers as most common in
fuzzy logic analysis (after triangular). Besides
quantitative estimation of bankruptcy risk a surface of
fuzzy inference was constructed, allowing to determine
dependence between output variable’s values and input
variables’ values of original bankruptcy risk model, as
well as necessary values of input variables values to
reach acceptable level by experts
The article presents results of the study of devices for
preparation of feed based on the relative helical drums.
In addition, we have created a method of calculation of
the drive, including motor power. We have given a
calculation sheet for relative helical drums of types of
5.1 and 3.1, as well as typical schemes of devices for
preparation of feed (feed-making machines) composed
of hollow equilateral triangular of hollow tetrahedrons
pyramids and hollow octahedra. The created method
of calculation of the drive was tested in the calculation
of power consumption of feed-making machines based
on spiral reels of 5.1 type mounted using hollow
tetrahedrons and spiral reels of 3.1 type, assembled
from hollow octahedra. It is shown that in the
calculation of the actuator, we should not only take
into account the mass loading of feed components, the
relative weight of the screw drum assembled with
wheels, for a symmetrical load location, but also a lot
of download components of feeds, arranged in a spiral
relative the drum asymmetrically to the axis of
rotation. Thus, summing up the power of the electric
motor, required for relative rotation of the screw drum
symmetrically loaded and also under asymmetric load
we define the motor power for the device for
preparation of feed, or feed-making machine
Our research aims at providing new effective control
methods for scientific and technical expertise to
organizations and foundations that fund research
projects on a competitive basis. These methods should
provide analytical decision support for group decision
making in a distributed environment. In this work, we
consider an integral model for knowledge
representation – a socio-semantic knowledge network
that combines social links and a semantic description
of knowledge into a mathematically formalized graph
theoretic structure. In terms of actor-network theory,
we consider a multimodal network with actors on one
of the levels and artefacts (i.e. contexts that express
network links) on the other level. In order to represent
knowledge domain based on a graph and hypergraph
paradigm and fuzzy sets theory, we provide a
sufficiently complete set of elements and relations
(either trustworthy or partially trustworthy) both
between multitype elements and their heterogeneous
groups. The formal representation allows applying the
model to solve numerous practical tasks such as expert
finding, formation of expert groups, expertise
refinement, reduction of subjectivity, analysis of an
expertise process, analysis of processes within expert
groups. Research methodology: social network
analysis (SNA), theory of graphs and hypergraphs,
fuzzy calculus and fuzzy logic
Duration of vegetation period is one of the main
adaptive traits for any crop or variety. Reasonability
of cultivation of a variety in a particular soil and
climate zone is determined by the duration of the
vegetative period. One of the aims of breeding is
the creation of the varieties with the main vegetative
phases lasting at more favorable climatic conditions.
The most accurate way to determine maturity
group of a variety is by estimation of starting
of heading phase, which can be defined with the
greatest precision. The article covers the analysis of
the duration of the vegetative period of the lines
and varieties of winter barley of local and foreign
selection in the central zone of Krasnodar region.
All the varieties were divided into three maturity
groups. The vegetative periods of the varieties were
studied during four years. The most favorable and
adverse conditions for yield formation were determined.
The interactions between the productivity of
the varieties depending on maturity group were
identified. The varieties of the early maturity group
which are more productive than the check were
selected, which is most valuable for the breeding of
the crop. The best varieties with the high and stable
yield and the positive traits are regularly involved
in the breeding programs with the porpoise of making
new varieties of the winter barley