Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Gubiyeva Sophiya Yuryevna

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Kuban State Agrarian University

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Articles count: 11

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abstract 1101506067 issue 110 pp. 1007 – 1014 30.06.2015 ru 372
A language for professional communication is formed and exists due to the human need for language design of special information that he develops in the course of targeted special activities. The pace and direction of modern society and technology development contribute to the continuous formation of new concepts and terms that requires study and systematization. The formation of new terms takes place due to the augmentation of the new additional content of the known concepts, which acquire their structure and boundaries. The increment of meanings is due to the metaphorical functioning of vocabulary in the language, which is a cognitive mechanism re-categorization of an object. The article is made in line with current studies of cognitive aspects of language activity in the professional field and is devoted to the analysis of anticoncept as a reflection of the development of the concept. Anticoncept is the result of internal cognitive conflict of cognition objects. Shaping itself, it pushes off and at the same time can “finish” concept. This peculiarity is demonstrated in the dichotomy brown economy – green economy, where the concept is less developed than anticoncept and shows asymmetry. Despite the fact that anticoncept is an anomaly relative to concept, it is more detailed and, perhaps, precisely because of its unusualness. The imbalance in the conceptualization of the professional activities fragments emerging due to characteristics of concept spheres is emphasized
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abstract 1101506066 issue 110 pp. 996 – 1006 30.06.2015 ru 513
The article is fulfilled in the frames of modern linguistic studies where the cognitive aspects of language activities are actively studied, concept researches are conducted and is devoted to the study of color words in the design of color picture of the world of different language cultures and their role and function in formation of special language terminology. The authors analyze compound terms and their definitions of a new emerging trend of the economy – green economy, borrowed from the materials of UN organizations and Institute of Green Economy and reveal that the color word green participates in terminology formation due to metaphoric use, as an indirect nomination that gives way to sense increment. Color words bear assessment charge that is realized in terms formation through complex attributive combinations. The ambivalence of the semantics of color is demonstrated through opposite meanings and this allows conclusion that color words are connected with emotional and volitional state of a person, society and that they are perceived in a figurative, non-color, but psychological, emotional meaning and due to this ability they are able to form mental formation in professional field
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abstract 1171603076 issue 117 pp. 1165 – 1175 31.03.2016 ru 106
The article deals with the types and methods of forecasting as tools for further development of production and business. Specific roles of each way in economy and manufacturing is identified in General. The relationship of forecasting with other sciences of importance in determining the baseline and trends in the development of the economy is indicated. The relationship between foresight of successful transactions in the form of contracts is determined, and the reasons for unfavorable outcomes of their conclusion are justified. A correlation between prediction and such sciences as probability theory, mathematical statistics, mathematics and physics is traced. Examples of forecasting use in specific branches of economy are given. The article substantiates forecasting trends differences and conclusions are drawn as to their application ways. The role of making predictions on the basis of the revealed patterns and its difference from foresight without reliance on any certain laws that allow identification of the situations-paradoxes group are defined. The authors presents various situations in the business development process, in which there can be transaction costs. In this context, the spontaneity of their occurrence is defined, and the characteristic of their appearance is justified. Another no less important aspect, influencing the increase of company share in the market is the relationship of risk insurance, game theory and forecasting. A key aspect here is the ability to compare the prospects of the company development in the market with laws that govern probability theory
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abstract 1181604068 issue 118 pp. 1097 – 1108 29.04.2016 ru 84
The article is devoted the analysis of factors of development of world economy. These factors were considered in the dynamics and historical perspective of the development of world economic relations on the example of the world's leading economies. In the current economic crisis, many social problems that require action at the international level have exacerbated. Currently, however, a constructive dialogue between the States has been suspended. Built for many decades of diplomatic, cultural and partnership relations are in the stage of deep depression and decline. This phenomenon is accompanied by strong sanctions policy both on the part of the EU and the Russian Federation. Review of data for the analysis of world economy development factors has shown that globalization and integration processes at the present stage do not have positive dynamics. For the validity of the findings and an adequate assessment of the existing macroeconomic situation the most comprehensive and comparable information was considered. We evaluated the factors having the main impact on the dynamics of global economic processes development. Thus, the analysis of world economy development factors has shown the necessity of overcoming of contradictions between the leading countries to overcome the global challenges that no nation can solve alone. This requires a civilized dialogue of world economic and political leaders
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abstract 1301706004 issue 130 pp. 80 – 93 30.06.2017 ru 81
The expediency of the «direct-costing» system in Russian organizations as a whole is considered in the article, as well as the necessity of using direct-costing in the organization of the ASTC «RIS» with rice production and sale as main activity. The advantages and disadvantages of using this system in the context of the analysis of the ASTC «RIS» activities are considered; the essence of the system «direct costing» is revealed. Besides, the authors have extended the need of presenting the cost accounting organization characteristics in general and its comparison with methods of accounting in the use of «direct-costing». The necessity of the introduction of this system in accounting organization in the Russian organizations is proved. With this aim, an analysis was conducted of rice prime cost changes using the system of «directcosting»; the authors have determined the break-even point, selling price and provisory profitability. All the performance indicators of the organization show the need for the introduction of «direct-costing» system in ASTC «RIS». Considering the possibility of implementing the «direct-costing» system in parallel with the traditional cost accounting system, the authors give characteristics to operations management and selling profitability, that allows to be more responsive to market conditions in pricing and to assess the contribution of each division in the organization of ASTC «RIS» in general, aimed at improving the efficiency of rice production
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abstract 1191605062 issue 119 pp. 865 – 876 31.05.2016 ru 58
The article is devoted to the process of import substitution, which received active development in the light imposed by Western countries so-called "antiRussian sanctions". The subject of the research was the production process in agriculture. The authors conducted a study of the major trends and features of import substitution and its effect on various economic indicators and processes. The article presents statistics of changes occurring under the influence of this process on the level of the Russian Federation and the Krasnodar region. The choice of the region is due to the fact that the Krasnodar region is one of the leaders among Russian regions in terms of agricultural development. The study provides statistical data for the last few years for the most complete and accurate reflection of the dynamics of indicators of the economic basis of products realization and production of in the sphere of Agrarian and Industrial Complex of Russia and the Krasnodar region. The authors consider the prospects and possible results to which the process of import substitution can lead. A prediction was eventually made as to when and how the Russian state will be able to safely and fully move on to the process of import substitution
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abstract 1171603079 issue 117 pp. 1218 – 1236 31.03.2016 ru 133
The relevance of the study is due to the fact that in modern conditions the question of the effectiveness of tax accounting, the optimal model of its interaction with management accounting, as well as enhancing the role of the tax administration, tax optimization at the level of the entity and the construction of the administrative account for tax purposes are particularly acute. As a consequence there is the need to investigate the bookkeeping and fiscal accounting data harmonization with the aim of taxation control, analysis, management and optimization. This problem is solved through organization and fulfillment of management accounting playing the key role in data consolidation in the unified information system to solve the arising problems. The paper presents the theoretical and methodological aspects of management accounting aimed at taxation optimization. The scientific and methodical approaches and recommendations presented in the article allow extension of the theoretical understanding of the tax and management accounting systems, increase the range of missions in management accounting tasks related to tax optimization and effective management of tax liabilities of the organization. All this will enhance the analyticity of information, the effectiveness of management decisions in the field of taxation. The provisions of the article can be used in the practice of accounting and economic services organizations, audit, consulting organizations
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abstract 1171603081 issue 117 pp. 1252 – 1265 31.03.2016 ru 86
This article deals with the main marketing strategies and methods that allow to successfully position the firm in the market for both startups and experienced entrepreneurs. Examples of companies, as a model of the potential success or failure for any company are given to make strategies clear. Special attention is paid to such notions as survivability and competitive ability in the market changing conditions. In this regard a new not widely known method is described which is considered to be very effective – competitive cooperation. No less important place in the marketing activity is devoted to innovation, as the long term development and strengthening the position of firms in the market among strong competing enterprises. Such a notion as customer confidence in the products of the company is taken into account; appropriate recommendations for attracting customers are given. Several characteristics of the product promotion in the market are present; the degree of profitability of direct and indirect channels of commodity promotion is estimated. A list of the main factors of the marketing plan is also included, their nature is disclosed and possible situations that should be considered when determining the marketing strategy are anticipated. As an integral item of the plan, the methods of pricing policy are presented and the most effective of them are pointed out. In conclusion, the large choice of strategies for the entrepreneur is stated and the possibility of using the most beneficial of them is substantiated depending on the tasks and goals of the enterprise
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abstract 1101506109 issue 110 pp. 1675 – 1691 30.06.2015 ru 356
The main aspects of the financial market influencing the country’s economy are considered in the article. In this field certain historical facts connected with the financial market are outlined. These facts show the USA economy influence on the world’s economics space determining the countries’ ability to resist financial expansion and insure their economies securities. Sustainable economic system capable to reserve the country’s sovereignty and to resist outer economic and political pressure is required for this activity. The basic aspects of the world currency system are given, the essence of some of them is revealed, some proposals are made that could stabilize the economies of the dollar-dependent countries. Besides, the article highlights the necessity to own gold reserve which means some extent secures to the country’s sovereignty. The agriculture investing perspective in case of inflation rate alignment is highlighted. The factors that influence the rate of the currency are given. Competitive ability of domestic products that have great influence on the country’s foreign trade is pointed out as the main factor in the relevance of the topic. To confirm some ideas of the article the opinions of scholars, known throughout the world as economists and philosophers are given. The topic of the welfare of the citizens of the country in periods of currency fluctuations has been considered and the recommendations for the improvement of their own position have been made
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abstract 1171603075 issue 117 pp. 1152 – 1164 31.03.2016 ru 95
This article discusses trends in the development of the Lombard business as one of the dominant components of the service sphere. A brief history of pawnshops and their formation is described. The causes of high demand for Lombard services are commented on. Regarding the situation of pawnshops in the market the views of the large pawnshops chains owners: “Vash Lombard” (“Your pawnshop”), “Obyedinenniy Lombard” (“United Lombard”), Stolichniy” (“Capital”). The benefits of pawn business compared with the banking service are given. The current problems of sustainable development of Lombard businesses are shown. We present difficulties in the process of drawing up and submission of reports, as well as quick adaptation to changes in legislation as one of them. Lombard structure allowing determination of this business running specificity is considered as one of the main aspects of the subject study. One of the subsequently formed properties – pawn shops high quality security systems, which in many respects determines their stability in the market is also noted. The development trends of this business, which will strengthen their position, are mentioned. In conclusion, a brief justification of the reasons for the precarious state of business in the country is given as a whole; however, presupposition is made of the eternal relevance (inelasticity of demand) of Lombard services