Scientific Journal of KubSAU

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

USE OF TRIANGULAR INDISTINCT NUMBERS FOR SIZE OF MATERIAL STREAM IN BREAD-PRODUCTION CHAIN FORECASTING

abstract 0591005021 issue 59 pp. 334 – 344 31.05.2010 ru 2749
In this article the size of material stream in bread-production chain with use of the theory of indistinct sets and application of risk component is predicted, the interval model of definition of efficiency is developed
340 kb

USING GAME THEORY IN THE EDUCATIONAL PROCESS

abstract 1121508115 issue 112 pp. 1589 – 1599 30.10.2015 ru 898
The article is devoted to the use of game theory in the educational process. Subject of research is the educational process. The authors have studied the game in normal form where participants are the teacher and the student of the university. Different treatment of the student and the teacher to pass the test are strategies of the players. Construction of a matrix is based on the base of sequence preference on multitude of outcomes. The solution of this task is implemented in two stages: formulation of the problem and solution. As an interim solution the authors considered the winnings of players 1 (the student) and 2 (the teacher). As a final solution is considered the situation satisfying both of players: player 1 (the student) and player 2 (the teacher). The results obtained in this research will help to find ways to improve the educational activity. The actuality of the research is explained with the fact that the institutions of the highest education are trying to participate actively in the development of personality of students nowadays. While effective teaching in the university, there is a paying more attention to this problem. Focusing on the forming of personality in the process of education makes the generation of an orientation mission of every student at the university one of the most important advances
189 kb

USING OF MULTIPLIER ANALYSIS AND ADDITIVE RATING APPROACH IN ORDER TO ASSESS THE FINANCIAL CONDITION OF AGRARIAN ORGANIZATIONS

abstract 0771203042 issue 77 pp. 462 – 480 30.03.2012 ru 1779
With limited time of acceptance management decisions, express methods of express - analysis model of risk of bankruptcy have received the greatest distribution. There are further action related to the choice of strategy and tactics of the organization is depended of correct getting method of analysis. The results of the study showed, that existing methods are not able to take into account peculiarities of the agricultural sector: a large share of stock, mobile, relatively low return on sales, seasonality of production and not recommended for use
312 kb

USING RATINGS TO ASSESS THE CREDITWORTHINESS OF BANKS

abstract 1271703022 issue 127 pp. 340 – 352 31.03.2017 ru 648
The article is devoted to the study of rating the creditworthiness of banks. The concept and the process of ranking have been revealed. The authors give a retrospective analysis of the development of views on the formation of ratings in the banking sector. Particular attention is paid to the methodology of Moody's, the largest rating agency, which is based not only on the study of the set of key performance indicators of the company at the micro and the macro level, but also takes into account the quality of company management and current trends in the industry. On the basis of gradation we made a comparative analysis of methods of ratings by Standard and poor's, and Moody's rating agencies, which allows identifying the unity of their approaches to evaluating the creditworthiness of companies. Along with international experience rating, we have studied Russian experience. We have considered the legal basis for the activities of Russian ratings agencies and documents that are the primary source of data for the evaluation of companies. We study ratability particularities in domestic practice; in particular, we have presented criteria for Rating Agency called Expert RA. The authors presented the forecasted values of key indicators of the economy of the Russian Federation, which affect the country's credit rating, such as GDP, inflation rate, the key rate, unemployment rate, exchange rate of the ruble. It was concluded that there was a need to move from quantitative to qualitative assessment when examining the organizational effectiveness of the banking sector
113 kb

USING SYSTEM-COGNITIVE ANALYSIS FOR ESTIMATION OF THE DEVELOPMENT OF A DIVERSIFIED CORPORATION

abstract 1321708001 issue 132 pp. 1 – 7 31.10.2017 ru 440
A diversified corporation is a highly complex multivariable dynamic system. The application of classical forecasting methods applied to such objects has encountered a number of difficulties, due to its economic nature. In the article, we substantiate the requirements to the forecasting method; on the basis of these requirements we can select the method and its software tool
494 kb

UX-DESIGN AS A TOOL OF REENGINEERING OF BUSINESS PROCESSES

abstract 0941310038 issue 94 pp. 577 – 587 27.12.2013 ru 1677
The experience of designing user interaction with official company’s website and the impact on the development of business processes are reviewed in this article
119 kb

VALIDITY OF TAX BENEFIT AS CONDITION OF OPTIMIZATION OF THE TAXATION

abstract 0490905007 issue 49 pp. 104 – 112 29.05.2009 ru 2615
In the article the question of necessity of a substantiation by the business executive of the tax benefit received as a result of optimization of organizational structure of the managing person and manufacture of economic operations with counterparts - interdependent persons is examined
260 kb

VALUЕ AND ACCОUNTING ОF GООDWILL (BUSINЕSS RЕPUTATIОN) AT THЕ PRЕSЕNT STAGЕ ОF DЕVЕLОPMЕNT ОF THЕ ЕCОNОMIC RЕLATIОNS

abstract 0951401057 issue 95 pp. 994 – 1009 30.01.2014 ru 1390
This articlе discussеs thе cоncеpt оf gооdwill (i.e. businеss rеputatiоn) , its rоlе in pоsitiоning of thе mоdеrn оrganizatiоn in thе markеt, as wеll as mоdеrn apprоachеs tо thе fоrmatiоn and еvaluatiоn оf gооdwill, tо idеntify factоrs that affеct thе prоcеss оf fоrming succеssful businеss rеputatiоn. We have also shown an accоunting trеatmеnt оf gооdwill undеr Russian and intеrnatiоnal standards
227 kb

VARIETY OF RISKS

abstract 1111507005 issue 111 pp. 53 – 80 30.09.2015 ru 1103
In many areas - the economy, quality management, medicine, the ecology, in safety of flights and others - the problems of analysis, estimation and management of risks have much in common. Therefore, we consider it necessary to develop a general theory of risk. Approaches and methods of this theory will allow in the future solving problems of uniform risk management in specific subject areas. Based on the analysis of scientific publications and industry regulations it must be noted that private risk theories tend to become isolated within themselves, create their own internal standards and systems of regulations. Separately - for banking, separately - for safety, separately - for industrial accidents, etc. In order to construct a general theory of risk we analyze use of the term "risk" in various fields, consider the variety of types of risks, give the basic definitions in the field of analysis, estimation and management of risk. We discuss planetary risks (at Earth as a whole), global risks (at the level of one or more States), financial risks, commercial risks (risks at the level of the immediate environment of the company), and production (internal, operational) risks relating to the activities of individual enterprises (organizations), personal risks. Instruments of total risk theory allow us equally solve the basic problems of analysis, estimation and management of risk for all areas
266 kb

VARIOUS OPTIONS OF THE RATIO OF MODELS AND SYSTEMS OF ACCOUNTING (FINANCIAL AND ADMINISTRATIVE) AND TAX ACCOUNTS FOR TAXATION OPTIMIZATION

abstract 0891305070 issue 89 pp. 1040 – 1050 29.05.2013 ru 1474
In the article, the ways of modeling of the system of management accounting for taxation are brought and described at various options of ratio of accounting and tax accounts; various systems of formation of indicators of the tax declaration according to autonomous tax accounting and formation of indicators of the tax reporting in the system of management accounting are examined in details
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