The article deals with the research of methodological
principles of tax audit development. In particular there
is analyzed one of the most important methodological
issues - the selection and classification of the basic
principles of tax audit. The basic methodological
approaches to the classification of principles of various
economic phenomena including audit allocated to
various domestic researchers are analyzed. The
possibility of development of tax audit methodology
on the basis of the audit and management methodology
is explained. By the analysis results the classification
criteria of the principles of tax audit are highlighted.
Relying on the provisions of international audit
standards, Code of ethics for professional accountants,
Independence rules of auditors and audit organizations,
scientific economic literature addressed the issues of
selection and justification of principles of auditing and
principles of tax audit, taking into account the selected
criteria the author offers a classification of principles
of tax audit. A brief description of each selected group
is given. The proposed approach to classification of
principles of tax audit deepens the methodological
framework of the study area and thus its use
contributes to the quality of inspections undertaken. In
the research process the author used the General
scientific methods and various special teaching
methods aimed at the discovery and scientific
justification of key issues raised in this article:
methods of analysis and synthesis, induction and
deduction, comparison and generalization, grouping
and systematization, classification
In this article the authors analyze the issues concerning loss of a right of using premises due to the constant absence of the tenant, members of his family on the occupied living space by reason of their departure to another place of living, proposals for establishing the subject of proof in cases of this category are given. Now the problem of regulation of the relations at departure of the citizens living together with the tenant, in other constant place of a residence is actual and demands revival of institute of recognition of such citizens in a judicial order lost a right of use of premises. The authors point out that neither the Housing Code of the Russian Federation nor the Civil Code of the Russian Federation does not mention the cases of loss of the right of using premises. In addition, the presumption of temporary absence of the tenant and the members of his family in the living space there is in the Housing Code of the Russian This fact has given rise to a large number of negative consequences, and was a prerequisite to the admission of errors in judgments of courts. In this regard, the authors consider that it is necessary to consolidate the institute of loss of the right of using premises occupied by the contract of social rent in the Housing Code of the Russian Federation
The article covers the problems of legal regulations and implementation of civil and land law standards on the enforced termination of interest in land which can’t be possessed by the owner according to the law. The issues of the enforcement in the course of such termination of entitlement are also considered by the author
Methodological aspects of conduction of researches on study of regeneration activity of grape cuttings by students of secondary schools including by members of Small Agricultural Academy of Kuban are cited in the article
The article describes two common methods for assessing the sustainability of the grape varieties to the harmful organisms: domestic [1, 4] and the international OIV [7]; the table of the comparative indicators of sustainability for these methods and the results of the evaluations of 24 varieties zoned in the Krasnodar region has been presented
The author in this article points out that, in the current
conditions of the development of scientific and
technical means, differentiation of individual expert
studies into independent types or subspecies of
forensic examinations is observed. Mutual penetration
of special knowledge and solving related issues by
attracting specialists from various fields leads to the
integration of scientific knowledge. In such conditions,
the guarantee of professional expert research is the
specialization of the forensic expert on specific types
of forensic examinations and the continuous
improvement of his qualification in a particular
specialty in accordance with the development of
scientific and methodological achievements in this
field. To achieve this goal, the EFU system of the
Ministry of Internal Affairs of Russia currently
provides the following: 1) training in higher
educational institutions of the Ministry of the Interior
of Russia on the specialty "Forensic examination"; 2)
an internship, which takes place under the supervision
of a mentor with subsequent certification for the right
to self-produce expert examinations. However, despite
this, the EFU of the Ministry of Internal Affairs
system has a number of problems, caused by the
following reasons: a reduction in the number of staff
members of the EFU associated with the overall
reorganization of MIA. 2) increase and differentiation
of the workload of staff members in managerial and
expert positions due to an increase in the number of
databases of forensic accounts and the emergence of
an additional burden. 3) weak material and technical
support for territorial EFU. These problems, in the
opinion of the author, are common to the whole
system of the Ministry of Internal Affairs of the
Russian Federation and require their solution by
improving the quality of work of staff members and
taking organizational and financial measures
The task of nonparametric identification of sequence
objects with discrete-continuous nature of the process
under nonparametric uncertainty, i.e. in conditions
where a priori information is not sufficient for an
informed choice of a model structure up to
parameters is considered. Among series-connected
objects, there can be objects both dynamic and
instantaneous ones with a lag. This kind of
technological chains is common in various industries,
particularly in metal, power, oil refining, etc. in
solving this problem were used methods of
nonparametric identification theory, mathematical
statistics and statistical modeling. The theory of nonparametric
systems is based on local approximation
methods, in particular algorithms for nonparametric
estimation of different kind of dependency from
observation of input-output variables of the object.
The article presents a nonparametric model for the
group of spinning objects with delay. In the work we
show in detail the results of numerical studies
showing that the use of nonparametric algorithms
allows predicting process performance with sufficient
accuracy
In this scientific article the author analyzes the opinions of various scholars-criminalists, and the subject of criminalistics. The author of the article came to the conclusion that you need to save the theoretical definition of the object and the subject of criminalistics, proposed by R.S. Belkin. However, the author offers his opinion about necessity of carrying out of scientifically-practical conference with the international participation, devoted to the problem investigated in the article, and also offers the main directions for development of the science of criminology
This article proposes an approach to the creation of abstract, based on the association of machine typesetting and creating pictures, which is especially important in connection with the development of information technology in today's society. The analysis of existing approaches to the creation of lecture notes based on a letter by hand and machine typing. Identified strengths and weaknesses of existing approaches. We have considered in detail an algorithm of adding graphic information into the abstract, using an approach based on typing on a PC or laptop. The article conducts an analysis of existing researches and experimentation in this direction. We have revealed one of the problems associated with the proposed approach, based on the location of seats in the classroom, considered one of the options for its solutions. The necessity of the development of specialized software was found. We have demonstrated lack of suitability of text editors for the implementation of the proposed approach
The present article is devoted to the problems of
improvement of authority of state property cadastre,
registration of rights on real estate and bargains with it.
The changes introduced by the Federal Law from
13.07.2015 # 218-FL “On state registration of real
estate” are conditioned by the urge of a legislator
towards the increase of quality of state services in the
sphere of state cadastre stocktaking of property and
state registration on it and as well as minimization of
mistakes containing in data of state cadastre of real
estate and united state register of rights to replenish
budgets of all levels at the expense of increase of
taxing base and to stimulate the economic growth of
the country. To the view of authors, the normative base
of land, civil and other special legislation demands the
further improvement that testifies the urgency of
present problem. The authors carried out the analysis
of modern legislation, there were revealed the
problematic moments of realization of special
regulations of the Law on registration of real estate and
other subordinate regulatory acts, there were
introduced the offers on their elimination, and as well
as there were cited the prospects of legislation
development in the sphere of land-property relations