Scientific Journal of KubSAU

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

ANALYSIS OF THE PRINCIPAL FEATURES AND PROBLEMS OF CREDIT-AND-INVESTMENT ACTIVITY OF RUSSIAN BANKS

abstract 0701106028 issue 70 pp. 389 – 408 30.06.2011 ru 2447
In the following article author considers issues concerning of banking crediting of legal entities. Author reveals the main features of credit-and-investment activity of Russian banks and its main problems, which decrease the effectiveness of this activity
326 kb

BACKWARD GLANCE ON THE FOREIGN ACCOUNTING IDEAS’ EVOLUTION

abstract 0701106012 issue 70 pp. 160 – 170 30.06.2011 ru 2248
In the article, most essential aspects of the national accounting schools’ formation are considered. Main ideas are researched into three accounting trends: legal, economic and balance
159 kb

MODEL OF TAX AUDIT IN CONSTRUCTION COMPANIES

abstract 0701106047 issue 70 pp. 654 – 667 30.06.2011 ru 1838
In the article, the author considers the role and place of the tax auditing in the audit activities in the Russian Federation. He also explains the order of the organization of audit, its goals and tasks. The model of tax audit for building organizations is resulted
253 kb

FORMING OF FINANCIAL REPORTS’ DA-TABASE FROM A POSITION OF ACCOUNTING INFORMATION USERS

abstract 0701106048 issue 70 pp. 668 – 685 30.06.2011 ru 1958
In the article, informational requirements of accounting information users and the financial reports’ database are considered
184 kb

MANAGEMENT OF PRODUCTIVITY OF THE CENTERS OF RESPONSIBILITY. PART 1

abstract 0701106008 issue 70 pp. 83 – 102 30.06.2011 ru 2039
The approach to management of productivity of the enterprise and work on the responsibility centers; structure and an order of formation of multiple-factor system of measurement of the productivity realized in a subsystem of controlling of productivity of the enterprise and work; the conception of construction of the integrated automated control system of productivity of the responsibility centers are described. The article may be useful for economists, managers, specialists who are interested in management and controlling, accounting
264 kb

TRANSFORMATION OF ECONOMIC INFORMATION IN INTEGRATED REGISTRATION SYSTEM

abstract 0701106051 issue 70 pp. 719 – 730 30.06.2011 ru 1623
In the article, forms of movement and transformation of economic information in integrated registration system are allocated. Process of full registration cycle of code conversion, transfer and reproduction of real economic events in the structure of registration system are presented
126 kb

MORPHOLOGICAL ESTIMATION AND REPRODUCTIVE POTENTIAL AT INFLUENCE OF VIRUS ВТМ ON F1 THE HYBRIDS RECEIVED AT REMOTE HYBRIDIZATION

abstract 0701106034 issue 70 pp. 504 – 513 30.06.2011 ru 1926
The changing dynamics of quantity of pollen grains and morphological attributes of a plant of a tomato is resulted at influence virus VTM in the conditions of the vegetative chamber
269 kb

OBTAINING LOW MOLECULAR WEIGHT PEPTIDES OF MILK AND ANALYSIS OF THEIR IMMUNODEFENCE BOOSTING ACTIVITY

abstract 0701106006 issue 70 pp. 63 – 71 30.06.2011 ru 1959
Milk protein hydrolysates are analyzed for the presence of low molecular weight fractions of peptides. Bioactivity is shown; the requirements for obtaining are streamlined; effect of peptides on the physical and chemical characteristics of kefir is revealed
154 kb

AGRONOMIC BIOLOGICAL CHARACTERISTICS OF BULLS OF KAZAKH WHITE HEAD AND KALMYK BREED AND THEIR CROSSES IN THE LOWER VOLGA REGION

abstract 0701106005 issue 70 pp. 48 – 62 30.06.2011 ru 1885
There are comparative characteristics of agronomic biological qualities of bulls of Kazakh white and Kalmyk breed and their crosses
4347 kb

MORPHOMETRIC ANALYSIS OF LEAF AMPELOGRAPHIC INFORMATION

abstract 0701106032 issue 70 pp. 461 – 491 30.06.2011 ru 2358
Modern ampelography has reached the newest level of usage of the latest achievements of multimedia techniques and computing means of handling and analysis of assembled information. An adult leaf is a sort of "passport" of the breed, and the most important significance among set of descriptive characteristics is attached to it. For decrypting of the numeral information of leaves, it is offered to use SIAMS company toolkit, in particular - the SIAMS MesoPlant analyzer. In this article, the technique of reading (decrypting) of a leaf ampelographical information from alive and dry samples and the biometric analysis for level of morphotypical establishment of objects of researches is resulted
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