We have considered the basic mathematical tools (theorems, methods) which are used regularly in the justification of new results in the field of statistical methods: rules of large numbers, central limit theorems, the necessary and sufficient conditions for the inheritance of convergence, the linearization method, the invariance principle
The main approaches to the concept of «restructuring of managing subjects» are formulated and considered, the classification signs of restructuring are defined, the theoretical-methodical model of management by restructuring of the industrial complex of the region in the conditions of a developing economy is offered
The paper describes the research technology in the astrosociotypology, the results of verification of the astrosociotypology basic hypothesis about the information impact of celestial bodies in a large group of respondents, as well as a theory of astrosociotypology and its application
The completely closed model of wall turbulence was derived directly from the Navier-Stokes equation. The fundamental constants of wall turbulence including the Karman constant have been calculated within a theory. This model has been developed also for the accelerated and non-isothermal turbulent boundary layer flows. The estimated mean velocity, temperature and impurity concentration profiles as well as the spectral characteristics of the streamwise velocity component are to be shown in a good agreement with the experimental data
In the article, we have considered construction concepts; we have also specified the methodical categories of management accounting for the taxation and described the administrative model of an assessment of formation of the tax reporting according to analytical data of the centers of responsibility and presented the procedures of the system analysis of informatization of the account for the taxation purposes
For many consecutive years, one of the main violations
on the results of external quality auditing control is the
improper validation of the going concern. Our studies
have shown that this problem is caused by two reasons.
First, this is the normative regulation lack of
signs of going concern’s violation. Secondly, this is
the unreasonably high role of professional judgment of
auditor in identifying and assessing the significance of
features of possible liquidation (bankruptcy).
The article summarizes the relevant aspects of legislative
regulation of going conсern, based on the innovations
of recent years. There is substantiated the assessment
of the non-compliance with legislation on the
net assets and share capital formation, with payment
discipline, violations of other regulations influence the
probability of forced entity liquidation. To solve the
second problem key inadequate identification and assessment
of the significance of the going concern features
risks have been highlighted. The main directions
of internal standardization of going concern’s auditing
are suggested and substantiated. The implementation
of these proposals will ensure the auditing principles
of objectivity, due diligence and sustainability
The article discusses a model of rocket motor of
electromagnetic type, consisting of a source of
electromagnetic radio frequency oscillations and the
conical cavity, in which electromagnetic waves are
excited. We have created a multi-dimensional
transient numerical model describing the process of
establishing electromagnetic oscillations in the
resonator, taking into account the finite conductivity
of the walls. Separately, the standing waves in the
cavity with conducting walls have been simulated. It
is shown that the oscillations mode in the conducting
resonator different from that in an ideal resonator,
both in a case of steady and unsteady waves. We have
built a dynamic model taking into account the thermal
conductivity and electrical conductivity of the walls,
waves and particles emission and vacuum
polarization. We have also developed a dynamic
model enables to optimize a thrust force on a
considerable number of parameters without the
involvement of the hypotheses about the physics of
the phenomenon. We run the optimization of the
operating parameters of the device, namely by the
excitation frequency, the frequency of the modulating
signal, the magnitude of heat losses of
electromagnetic energy by thermal radiation in the IR
spectrum, the parameters of forced heat transfer and
the temperature dependence of the resistance of the
material of the cavity walls. It is found that the pulse
modulation greatly improves the efficiency of
conversion of electromagnetic energy into thrust. The
mechanism of formation of traction, adjusting the
metrics of space-time, the current contribution of
elementary particles, the Yang-Mills and
electromagnetic fields is proposed. It is shown that
the contribution of the elementary particles in the
thrust force is proportional to the electrical
conductivity of the system multiplied by Abraham
force
Is given the analysis of the development of expert estimates in our country after the war. Are presented a diversity of expert technologies, the main ideas and publications that help identify the driving forces of development in this promising scientific and practical field
There were considered the controversial questions on correctness of different approaches to determination of land plot productivity, calculation of differential rental profit and their cadastre cost. There were given the different points of view on the formation of absolute, monopolistic and differential rent. There was analyzed the ratio of marginal product of land and land tax. There was established that the size of land tax is significantly lower than land rent and is at a medium quality of agricultural land 10, 3% of its level. Organizations with a high score of quality of locality and the ability to create differential rent II, pay relatively less land tax than organizations with a low score of quality of locality. It was concluded that at present a large part of the land rent remains at the disposal of agricultural organizations. The basis of valuation of land is land rent. A new methodology of cadastral valuation of lands does not account the general indicator of soil quality – a score of quality of locality. To determine the optimal level of rent is necessary to improve the technique of the state cadastral valuation of lands, compulsory registration of soil quality based on the score of quality of locality. Differential rent is formed at all sites when used in agricultural production, regardless of forms of ownership, is determined by the cost of production in relatively worse conditions, and peculiarities of formation of differential land rent in agriculture and to ensure equal opportunities for the introduction of agricultural production by means of withdrawal of land rent at employees who work in better conditions
There was considered the development of the theory of land rent, were shown the historical stages of formation of the institute of land rent in retrospective. There were cited the views to determine the rent-forming factors and formation
of the mechanism of land rent of founders of the theory of land rent – physiocrats, U.Petti, D.Ricardo, A.Smith, K.Marx, A.Marshall and other authors. As the result of study of various concepts, attitudes, methods of development of institutions
of land ownership, land rent and land payments there was made a conclusion that the land rent presents as methodological basis of determination and development of all institutions of economic regulation of land relations; in market economics the objective rent relations must appear in land tax, in rent payment for land and price of land. There were determined the discussion regulations of modern interpretation of land rent – connection of rent with elasticity of supply of production factors; classification of land rent on types; inclusion of land rent in production costs and price of produced commodity; change of land rent in the results of investments into a land plot. There was substantiated the necessity to continue the research of land rent concerning to peculiarities of modern period of development of land relations