Scientific Journal of KubSAU

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

OPTIMIZATION OF STRUCTURE OF ACCOUNTING BALANCE AS THE FACTOR OF INCREASE OF FINANCIAL STABILITY OF THE ORGANIZATION

abstract 1201606064 issue 120 pp. 954 – 983 30.06.2016 ru 11379
The care of the finance is the starting moment and a final result of the activity of any subject of managing. The organization with a reliable financial condition is a part of the locomotive, which accelerates market transformations, improving a national economy. In the article, we showed the analysis of theoretical and conceptual positions of financial stability of the organizations. It is revealed, that their accounting reporting used for an estimation of a financial condition, the beginnings and the terminations of the accounting period are made only for a moment, and creation of the income of the organization and its further distribution completely drop out of a field of vision. The article has a research character, expressed that in it the basic approaches to an estimation of financial stability of the organization on an example of Society with limited liability «Gumilovskoe» are considered and is revealed, that by different techniques the type of financial stability from unstable up to normal is inherent in it. With the purpose of improvement of financial stability of Society with limited liability «Gumilovskoe» optimization of its balance by a correcting of some articles of accounting balance based on recommended values of financial parameters according to the multifactorial model offered by A.V. Grachev is made. Economic feasibility of the given optimization is proved and the complex of actions on increase of financial stability of the organization is offered
619 kb

SYSTEMIC-COGNITIVE ANALYSIS OF IMAGES (generalization, abstraction, classification and identification)

abstract 0460902010 issue 46 pp. 146 – 164 27.02.2009 ru 11774
In the article application of systemic-cognitive analysis, its mathematical model - the system theory of the information and program toolkit - systems "Eidoses" for synthesis of the generalized images of classes, their abstraction, classification of the generalized images (clusters and constructs) comparisons of concrete images with the generalized images (identification) are examined
139 kb

PREREQUISITES FOR THE SECULARIZING REFORMS IN THE RUSSIAN EMPIRE

abstract 1181604098 issue 118 pp. 1501 – 1512 29.04.2016 ru 17524
The article examines the process of secularization of Church property in the history of the world. Special attention is paid to the assumptions of the preparation of secularizing reforms in the Russian state since the policy of Joann III. We address the relationship between Church and state in the field of Church lands and ecclesiastical jurisdiction authorized in Stoglav in 1551, and in the judgment of the Council estates in 1581 and 1584. The article studies the reasons, under which it became necessary, in conditions of the emerging absolutism, to limit the Church's estates; the ecclesiastical jurisdiction in this connection, there was issued the national Code – “Sobornoye ulozheniye” of 1649. The study discusses the limitation of economic and administrative privileges of the Church in accordance with the Council code of Tsar Alexei Mikhailovich. The article focuses on the administrative and financial functions of the Monastic Order. We have also made a distinction, and there are differences in the powers between the Monastic Orders 1649 and between recreated Monastic Order in 1701. The article discusses the mission of the Church reform of Peter I the Great and the results of this reform, which prepared the legislative framework for the secularizing reforms of Catherine II the Great
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 79755
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
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