Scientific Journal of KubSAU

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

THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF PURPOSEFUL MANAGEMENT OF REGIONAL SOCIAL-ECONOMIC SYSTEMS

abstract 0931309090 issue 93 pp. 1300 – 1315 30.11.2013 ru 1619
The article examines the theoretical aspects of purposeful management of regional economic objects. We have also allocated the principles and the regularities of the target programming
113 kb

THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF TRANSACTIONS AND TRANSACTION COSTS

abstract 0360802004 issue 36 pp. 31 – 39 29.02.2008 ru 7629
Determinations of transactions and transaction costs are given in the article, types and classification of transactions and transaction costs are considered in detail. It was analyzed how size of transaction costs influenced the outsourcing problems decision.
192 kb

THEORETICAL AND METHODOLOGICAL QUESTIONS OF FINANCIAL ANALYSIS

abstract 0971403074 issue 97 pp. 1051 – 1069 31.03.2014 ru 3350
Nowadays, in the conditions of economic development we have accurate and qualitative assessment of the financial status of a business entity as an important factor in the growth potential of the managing subject. Today many approaches to determination of the level of financial status, are not productive due to the specifics of the industry or other reasons
129 kb

THEORETICAL AND PRACTICAL ASPECTS OF HARMONIZATION OF EU TAX SYSTEMS

abstract 1231609053 issue 123 pp. 793 – 802 30.11.2016 ru 469
The topic of harmonization of tax systems of member countries of Economic and Monetary Union is currently very relevant. In the article we examine in detail the point of view of scientists of various economic schools on the feasibility of a coordinated fiscal policy in the framework of integration associations. Assess the role and the possibility of using tax instruments in the formation and functioning of the economic union. The reasons of increased competition within the EU are reviled. We analyze the EU experience in the field of regulation of taxation assess-member countries, as well as the formation of the general budget. The causes of the EU budget redistribution in favor of the troubled countries and new EU members are investigated. The causes of the EU budget redistribution in favor of the troubled countries and new EU members. The effect of the fiscal component of the state of the economies of Member States' economic unions. Particular attention is paid to the need of harmonization the legislation of member countries of integration associations in the field of indirect taxation. Authors conclude that the restrictions on currency and monetary control capabilities of Member States economic unions actually preserve certain independence in the conduct of fiscal policy. At the same time the negative effects of exchange rates regimes fixing or replacing the National currencies single collective may be partially offset by the competent fiscal policy
133 kb

THEORETICAL AND PRACTICAL ASPECTS OF REALIZATION OF THE RIGHT FOR EDUCATION BY CITIZENS OF THE REPUBLIC OF SOUTH OSSETIA IN MODERN CONDITIONS

abstract 1071503069 issue 107 pp. 996 – 1006 31.03.2015 ru 1010
The constitutional regulations of all countries guarantee their citizens the right to education. In the Republic of South Ossetia during last years we observed a process of modernization of the state. In particular, the legislation on education directed on guaranteeing the right of citizens for education has been developing. The state defined the main directions of a development of education, material and personnel resources, and also the problems in this sphere were revealed. One of key problems is insufficiency of financing of an education system which doesn't allow guaranteeing the right for education at the necessary level. The availability of educational institutions for students is essential to guarantee the right to education. Modern states establish minimum standards for primary, secondary and higher education. Thus, primary education must be universal, compulsory and free, and in case of its absence, elementary education should be encouraged or intensified. In the secondary, including vocational, education guaranteed openness and accessibility for all, including through "progressive introduction of free education". In the Russian Federation, the availability of educational institutions for students was solved comprehensively, but mainly due to the municipal reform, according to which the territory is rural and urban settlements were formed taking into account walking distance from the administrative center. The author proposes to consider similar experience for South Ossetia
736 kb

THEORETICAL AND PRACTICAL ASPECTS OF THE INTERNAL AUDIT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE IN TRADE ORGANIZATIONS

abstract 1031409076 issue 103 pp. 1120 – 1137 30.11.2014 ru 1487
The article is devoted to the internal audit improvement of accounts receivable and accounts payable of wholesale and retail organizations. There is an interpretation of internal audit from two perspectives
691 kb

THEORETICAL AND PRACTICAL BASES OF APPLICATION OF MODERN SEPARATING DEVICES WITH AGITATOR IN A POTATO HARVESTER

abstract 0891305058 issue 89 pp. 866 – 876 29.05.2013 ru 1438
The research results presented in this article are intended to familiarize themselves with promising avenue to improve the quality of potato harvesters by improving the process of separation, as well as working bodies for its implementation
178 kb

THEORETICAL APPROACHES TO THE ANALYSIS OF THE PROBLEM OF SEPARATION IN DOMESTIC AND FOREIGN PSYCHOLOGY

abstract 1191605039 issue 119 pp. 539 – 552 31.05.2016 ru 79771
The article surveys the process of psychological separation from parents in the student's age. Relevance of the research topic is connected with the existing problems in the modern student environment, which include the general trends of the late maturation in adolescents (infantilization): extension of childhood, low achievement motivation, the lack of desire for selfdevelopment, unwillingness to take responsibility for their own lives. The importance of the theme is emphasized by a number of age problems. Without solving these problems, individual development is almost impossible. The authors give the analysis of the theoretical concepts of separation problems in the domestic and foreign psychology, examine the concept of separation in the context of different approaches to its study. Based on the research, the definition of separation is formulated. Separation individuation processes are discussed in the psychoanalytic direction, through the family system therapy, the study of the level of intergenerational relations in the dichotomy of "proximity - gap", the establishment of the sovereignty of the individual, the formation of psychological space. On the basis of the theoretical analysis the authors categorize the types of separation as contradictory or ambivalent, successful, crisis, conflict categorization and give the characteristics of each type and its impact on the resolution of the separation conflict
134 kb

THEORETICAL APPROACHES TO THE DEFINITION OF LEGAL CAPACITY IN CIVIL LAW OF RUSSIA AND FOREIGN COUNTRIES

abstract 1341710023 issue 134 pp. 273 – 282 29.12.2017 ru 1324
The article is devoted to the analysis of the concept of legal capacity, which is one of the fundamental concepts in the science of civil law. The authors have covered approaches to the disclosure of this concept in the legal systems of foreign countries. The common features inherent in all considered variants of interpretation were revealed. Legal capacity is a sufficient criterion for establishing the fact of the legal existence of a legal entity. In accordance with Art. 17 of the Civil Code of the Russian Federation, legal capacity is the ability of an individual to have rights and bear responsibilities. The emergence of the legal capacity of an individual is determined by the moment of his birth (clause 2 of Article 17 of the Civil Code of the Russian Federation). Accordingly, the termination of legal capacity is determined by the moment of biological death (clause 2 of Article 17 of the Civil Code of the Russian Federation), since the subject of law no longer exists. If the person has been declared dead, but in fact is alive, this does not detract from his legal capacity, he automatically continues to use his legal capacity, respectively to enjoy the full range of rights and bear the responsibilities. In the scientific literature, both passive and active legal capacity are distinguished. The authors study different approaches, shows the lack of a common understanding of legal capacity, but all analyzed doctrinal approaches have a common feature - all reflections concern a certain person, his rights and duties. The authors concluded that the key component of legal capacity is the ability to be a subject of statutory rights and obligations
132 kb

THEORETICAL APPROACHES TO THE DEFINITION – REGIONAL POWER MARKETING CLUSTER

abstract 0741110075 issue 74 pp. 870 – 879 30.12.2011 ru 1345
In the article, various treatments of concepts of region, regional social and economic system and cluster are considered. On the basis of synthesis of the studied approaches, definition regional power marketing cluster is made
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