Scientific Journal of KubSAU

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

SELECTION OF THE OPTIMAL MODEL OF URBAN PUBLIC TRANSPORT ORGANIZATION UNDER THE CONDITIONS OF FAR NORTHEAST OF RUSSIA

abstract 1131509076 issue 113 pp. 1050 – 1060 30.11.2015 ru 704
It is highlighted, that the development of measures for the selection of the optimal model of urban public transport organization in Magadan requires an objective evaluation of factors of its surroundings and evaluation of the degree of their influence on municipal transport infrastructure in general. It was revealed, that urgent measures for solving problems of integrated management from the direction of municipal government are required. As a result, the principal trends of public transport development in a northern town are determined, and some recommendations on improving public transport management efficiency from the direction of local authorities are given
431 kb

THE IMPACT OF LARGE INVESTMENT PROJECTS ON THE LEVEL OF SOCIAL AND ECONOMIC SAFETY OF REGIONS

abstract 1131509081 issue 113 pp. 1144 – 1159 30.11.2015 ru 967
Recently, our country has become the venue for a number of large-scale worldwide events, the so-called megaprojects (e.g. APEC Summit in Vladivostok in 2012, the World summer Universiade in Kazan-2013, 2014 Winter Olympics of Sochi, the FIFA World Cup in 2018), the preparation and conduct of which include implementation of projects for the establishment of appropriate facilities and infrastructure. The impact of the preparation and holding of such large investment projects is diverse and multifaceted on all spheres of life of the host region. This article is devoted to the analysis of influence of the XXII Olympic Games on the level of social and economic security of the city of Sochi and Krasnodar region. In addition to traditional in national and foreign scientific literature analysis of dynamics of basic macroeconomic indicators as the important characteristics of the efficiency and competitiveness of the regional economy, in the article are studied the indicators and causes of changes in the investment climate and business activity. Special attention is paid to small business in connection with the place and the role in the local economies recreation and tourism specialization
170 kb

SMALL BUSINESS DEVELOPMENT IN RUSSIA AS A PERSPECTIVE OF ECONOMIC AND POLITICAL INDEPENDENCE

abstract 1131509089 issue 113 pp. 1244 – 1258 30.11.2015 ru 968
Everyone knows the up-to-date state of the Russian economy that has arisen due to the foreign influence. The result is financial and economic crisis that began in 2014. This article discusses a strategy to fight the crisis with the help of small business development as the most important sector of the economy. Small business naturally is very vulnerable, and a businessperson faces with many challenges even in the first stages of development of the business. Therefore, they need support from the state, and we have described its kinds in this article. The relevance of this work is indisputable, as in Russia small business is only currently able to get due attention, although the sprouts were planted far in the past. It is the small business has great potential for playing a significant role in maintaining the stability of the socio-economic development of society, due to its characteristics, namely: easy to operate; quick adaptability to market changes; slight start-up capital for his business and many others. It is important to say, that small and medium-sized companies play a significant role in employment, in production of certain goods and in research and production developments
166 kb

HISTORY OF EVALUATION IN RUSSIAN ACCOUNTING

abstract 1131509090 issue 113 pp. 1259 – 1272 30.11.2015 ru 1145
The assessment and calculation of objects of accounting is important for obtaining objective information on an economic and financial position of the organization. Requirements imposed to an assessment reveal: the assessment of all objects of accounting has to be real and uniform. It is specified obligation of an assessment of objects of accounting in monetary value – in rubles of the Russian Federation. At the solution of a question of assessment methods in modern conditions, it is necessary to know how these issues were resolved earlier. In this article, we have considered historical aspects of an assessment in accounting in Russia. The points of view of various scientists on questions of an assessment and accounting are given. It is specified, that in Russia, the development of the state and monastic farm was an incitement to development of accounting. Thus in trade at the accounting of goods the account method on each party with the cost scheme of registration of the facts of economic life prevailed. It is noted, that at that time most of accountants adhered to the principle of an assessment at prime cost. The special attention is paid to the development of the agricultural account. The points of view of unigrafists and digrafists on problems of an assessment and calculation are considered. Discussion concerning an assessment and revaluation of fixed assets is shown. The criticism of an assessment on labor units and other natural measuring instruments is presented. We have also substantiated the need of an assessment of biological assets at fair value locates
213 kb

HISTORICAL ASPECTS OF EVALUATION IN ACCOUNTING

abstract 1131509091 issue 113 pp. 1273 – 1293 30.11.2015 ru 813
The assessment of objects of accounting is important for obtaining objective information on an economic and financial position of the organization. At the solution of a question of assessment methods in modern conditions, it is necessary to know how these issues were resolved earlier. In this article, we consider historical aspects of an assessment in accounting. The retrospective of the solution of this question is given, beginning from the XIII century in various countries – Italy, France, Great Britain, Germany, Holland, the USA, etc. Various points of view on assessment questions are considered. It is specified, that with the advent of a monetary assessment there was a double record. Types of estimates are considered: at the acquisition price (historical), at the sale (market) price, at prime cost, at recovery cost, at the reproduction price, a multiple assessment (for each asset of balance to use the base of an assessment), at fair value. Their positive and negative sides are given. The option of an assessment and revaluation of assets in the conditions of inflation with need to correct the wholesale prices of an inflation index is reflected. The main historical stages of development of an assessment – naturalistic, origin and distribution of a monetary assessment, distribution of market and historical estimates, development of variety of estimates, an assessment regulation, and association of various estimates in the category of “fair value” are formulated
641 kb

APPLICATION OF INDICATORS BUSINESS PROCESSES FOR ENTERPRISE MANAGEMENT

abstract 1131509092 issue 113 pp. 1294 – 1314 30.11.2015 ru 821
The formation of a system of indicators for assessing the performance of the business processes of the enterprise is one of the most actual and modern directions of increase of efficiency of activity of the enterprise. The system of indicators should be developed in accordance with the specifics of company's activity, its strategic goals and available resources. Consideration of the process of developing a system of indicators of business processes on a specific example of an industrial enterprise allows not only to evaluate the operation of departments in terms of running processes, but also to develop a list of measures to improve the efficiency of functions execution of business processes. The work presents theoretical information, the development of a system of indicators of business processes within the selected areas using this method of process optimization. The initial stage of the work on the development and evaluation of a system of indicators of business processes was made by enterprise characteristics, description of its organizational structure and core activities. The article considers the indicators of process, product and satisfaction of customers in terms of cost, time and technical performance. For example, the business process that best reflects the specifics of the enterprise, the process of developing a system of indicators and presented conclusions, and developed recommendations and actions for the application of the system of indicators of business processes
665 kb

SYSTEM-COGNITIVE MODEL OF FORECASTING THE DEVELOPMENT OF DIVERSIFIED AGRO-INDUSTRIAL CORPORATIONS. PART I. COGNITIVE STRUCTURING AND FORMALIZATION OF THE SUBJECT AREA

abstract 1131509097 issue 113 pp. 1380 – 1396 30.11.2015 ru 1230
In this article, in accordance with the methodology of the Automated system-cognitive analysis (ASCanalysis), we examine the implementation of the 1st and 2nd stages of ASC-analysis: cognitive structuring and formalization of the subject area. At the stage of cognitive structurization of subject area, researchers decide what to consider as the object of modeling, the factors affecting it and the results of their actions. In accordance with the results of the cognitive structurization, we prepare the initial database for the study (training sample or case-based reasoning). At the stage of formalization of the subject area, the base of the original data is being normalized, i.e., we develop classification and description: the scale and graduations and with their use the base of the source data is being encoded. The result is a database of events (eventological database) and the training sample. The stage of cognitive structuring and preparation of the source data is not formalized and the formalization of the subject area is fully automated and performed directly with the use of the universal cognitive analytical system named "Eidos", which is a software Toolkit for ASC-analysis. Stages of cognitive structurization and formalization of the subject area of ASC-analysis are the first steps of data conversion into information and into knowledge. Subsequent steps: the synthesis and verification of system-cognitive model, the decision of problems of identification, forecasting and decision making, as well as studies of the modeled object by studying its model will be considered in future articles
862 kb

SYSTEM-COGNITIVE MODEL OF FORECASTING THE DEVELOPMENT OF DIVERSIFIED AGRO-INDUSTRIAL CORPORATIONS. PART II. SYNTHESIS AND MODEL VERIFICATION

abstract 1131509098 issue 113 pp. 1397 – 1410 30.11.2015 ru 860
In this article, in accordance with the methodology of the Automated system-cognitive analysis (ASCanalysis), we examine the implementation of the 3rd ASC-analysis: synthesis and verification of forecasting models of development of diversified agro-industrial corporations. In this step, we have synthesis and verification of 3 statistical and 7 system-cognitive models: ABS – matrix of the absolute frequencies, PRC1 and PRC2 – matrix of the conditional and unconditional distributions, INF1 and INF2 private criterion: the amount of knowledge based on A. Kharkevich, INF3 – private criterion: the Chi-square test: difference between the actual and the theoretically expected absolute frequencies INF4 and INF5 – private criterion: ROI - Return On Investment, INF6 and INF7 – private criterion: the difference between conditional and unconditional probability (coefficient of relationship). The reliability of the created models was assessed in accordance with the proposed metric is similar to the known F-test, but does not involve the performance of normal distribution, linearity of the object modeling, the independence and additivity acting factors. The accuracy of the obtained models was high enough to resolve the subsequent problems of identification, forecasting and decision making, as well as studies of the modeled object by studying its model, scheduled for consideration in future articles
170 kb

TWO PROJECTS OF GLOBALIZATION

abstract 1131509112 issue 113 pp. 1599 – 1612 30.11.2015 ru 886
In the article there was discovered the essence of two projects of globalization, strong competitiveness of which came on the large part of XX century. The liberal project based on the economic freedom, limiting the government interference, resisted the socialist project, where the focus is put on the collective ownership that ensures social justice. The author of the article reveals the general idealphilosophic roots of both projects marking their joint tend to universality and ignoring of national–cultural differences that in some situations can serve as their weak or strong side. Despite on the victory of liberal project under social, the author of the article does not include in future the alternation of these projects in the course of human history
295 kb

PREREQUISITES FOR THE ESTABLISHMENT OF MODELS AND METHODS OF MULTICRITERIA EVALUATION AND SELECTION TECHNOLOGIES OF CULTIVATION AGRICULTURAL CROPS

abstract 1131509119 issue 113 pp. 1683 – 1696 30.11.2015 ru 893
Grain is the strategic importance and is the basis for food security. The gross national product share of grain and its products is about 10-15%. It always stands out from other types of raw materials, as used to produce the most massive daily foods. When selecting cultivation technology agricultural crop agronomist has at its disposal a database of more than a hundred times-personal of alternative technologies for each crop. Prior to the decision-maker (DMP) is the task of specific criteria to select the most suitable for the owners, climatic zone of technology cultivating culture. These circumstances explain the relevance of in-depth research of economic and mathematical models and methods of analysis and evaluation of the economic efficiency of technologies of cultivation agricultural crops. The possibility of developing a set of mathematical models and methods for multi-criteria analysis and assessment key technologies of cultivation of agricultural crops
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