Scientific Journal of KubSAU

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

THE IMPACT OF INDIVIDUAL ELEMENTS OF THE ACCOUNTING POLICY ON ACCOUNTING ITEMS AND INDICATORS OF THE FINANCIAL CONDITION

abstract 1011407069 issue 101 pp. 1078 – 1098 30.09.2014 ru 2039
The article outlines the role of the accounting policy as a bridge between management and accounting in an economic subject. Different goals pursued by the organizations during their formation are identified. The impact of individual elements of the methodological section of the accounting policy of the company on its financial ratios is presented. In order to predict the effects of the elements of accounting policy on reporting and maximum simplification of work of financial services of an economic subject, the technology of forming of effective accounting policy is developed
223 kb

APPLICATION OF VIRTUALIZATION TECHNOLOGY IN ECONOMIC IT-ENVIRONMENTS

abstract 0641010016 issue 64 pp. 204 – 214 22.12.2010 ru 2038
The article analyzes the current state of virtualization technology, development trends, changes in approaches to the provision of IT services using virtualization technologies, and shows the ways and areas of virtualization technologies application in economic IT environments
113 kb

STRATEGY AND TACTICS OF WEEDS

abstract 0751201038 issue 75 pp. 481 – 490 27.01.2012 ru 2038
The article deals with theoretical and practical aspects of fighting weeds
498 kb

MORPHOMETRY OF LEAVES OF THE KUBAN WILD-GROWING LIANAS OF GRAPE

abstract 0711107005 issue 71 pp. 51 – 69 30.09.2011 ru 2037
The morphometry of leaves of the Kuban wild-growing lianas of grape, as we know, is not learnt till now and availability of quoters of pure subspecies of Vitis vinifera silvestris Gmel is not demonstrated., though suppositions about this information soared in the scientific environment as old as Adam [5]. With the advent of a direction of morphometry taxonomy there was a necessity of accurate bracing of a current state of a genotypical diversity of lianas and biological polymorphism of leaves for link establishment silvestris - silvesatis - sativa
2173 kb

BUILDING A MODEL OF INTERNAL CONTROL OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE OF WHOLESALE AND RETAIL TRADE COMPANIES

abstract 0721108010 issue 72 pp. 114 – 129 30.10.2011 ru 2037
The article considers the sequence of setting goals and objectives of the internal control of accounts receivable and accounts payable. Based on this sequence, the model of internal auditing payments to contractors in organizations of wholesale and retail trade has been made. The article also explains how to conduct this audit
161 kb

DYNAMICS IN COGNITIVE SIGNES OF THE CONCEPT OF AUTUMN IN RUSSIAN LITERATURE OF THE XIX AND XX CENTURIES

abstract 0751201025 issue 75 pp. 323 – 334 27.01.2012 ru 2037
The article gives a review of some literature texts of the XIX and XX centuries to show the dynamics in representation of cognitive signs in the concept of autumn
249 kb

EFFICIENCY OF USE OF ORGANIC AND MINERAL SUBSTRATUM IN CULTIVATION OF YOUNG PLANTS OF STONE CROPS

abstract 0691105002 issue 69 pp. 10 – 17 30.05.2011 ru 2035
Complex actions are created for the improvement of soil conditions in cultivating of young plants of stone crops with application of organic and mineral substratum. Economic factors and efficiency of tested actions are reviewed
1280 kb

CARTOSEMIOTIC GEOINFORMATIC MODEL AS A BASIS OF HYDRODYNAMIC MODELS

abstract 0841210012 issue 84 pp. 150 – 159 28.12.2012 ru 2035
The article describes the advantages of using cartosemiotic GIS models in а preparation of the bank data source to create a geofiltrational and geomigrational groundwater flow models using modern software simulation. It also describes the technology of modeling
141 kb

DECREASING OF NOISE LEVEL DEPENDING ON PLANTINGS STRUCTURE PARAMETERS

abstract 0651101009 issue 65 pp. 103 – 113 31.01.2011 ru 2034
Decreasing of noise level depending on park plantings structure parameters is reviewed in this article. The connection between noise level and these parameters is shown. Equation allows calculating its decreasing at the stages of park designing and reconstruction is revealed
163 kb

COMPARATIVE ANALYSIS OF NORMATIVE LEGAL ACTS IN THE FIELD OF REGULATION OF WAGES (REMUNERATION) OF THE RUSSIAN AND INTERNATIONAL PRACTICE

abstract 0971403055 issue 97 pp. 796 – 806 31.03.2014 ru 2034
The article is devoted to the system of remuneration and compensation of employees in Russian organizations in comparison with the current practice in countries using IFRS. Settlements with staff on pay are responsible and the most common type of settlements with individuals occupying a significant portion of working time accounts of any organization
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