Scientific Journal of KubSAU

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

SOFTWARE TOOLS TO ANALYZE THE REGION'S CREDITWORTHINESS

abstract 1041410106 issue 104 pp. 1510 – 1519 30.12.2014 ru 1401
This article is a continuation of [1, 2] and is devoted to the description of a program complex "Region-Credit" for the assessment of financial stability, economic development, credit, socio-economic status and investment attractiveness of Russian regions. The article is an example of a comprehensive credit analysis, socio-economic status and investment attractiveness of Krasnodar Region for the period from 2008 to 2014 with the help of a program complex "Region-Credit", whose results are compared with peer review rating agency AK&M
181 kb

CUSTOMS AND TARIFF REGULATION AS AN INSTRUMENT OF SUPPORT FOR THE AGRICULTURAL COMPLEX OF THE KRASNODAR REGION

abstract 1041410110 issue 104 pp. 1578 – 1591 30.12.2014 ru 1179
One of the measures of indirect state support for domestic agricultural producer is a tariff policy, which is a key factor determining the national trade regimes and the conditions of admission of foreign products to domestic sales. The study agricultural imports in the Krasnodar region in the article are encouraged to use the weighted and substantiated by the specificity of the current state of the domestic economy tariff quotas and duties on imports of agricultural products
830 kb

THE ISSUE OF GOVERNANCE OF AGROINDUSTRIAL HOLDING

abstract 1041410118 issue 104 pp. 1694 – 1727 30.12.2014 ru 1189
In the article we have considered the concept of integrated corporate structures, the term of "corporation", "holding"; we have proposed the evaluation of their development in the Krasnodar region. The review of current management problems in agro-industrial holding was provided as well as the choice of directions of improvement of management, which is the basis for the integrated management techniques for integrated corporate structures of such forms, on the example on "Southern Diversified Corporation" agricultural holding
173 kb

TECHNIQUE OF APPLYING THE METHODS OF ECONOMIC ANALYSIS DURING THE FORMATION OF ACCOUNTING EXPERTISE PROFIT

abstract 1041410123 issue 104 pp. 1778 – 1788 30.12.2014 ru 1292
The article considers the problems of the methodology of the expert research for accumulation of profit, by using methods of economic analysis, defined objects of expert examination, considered by the general scheme of research. Special attention is paid to the balance sheet method of verification and methods of economic analysis, which are especially effective in the cover-up of up-moves from taxation
146 kb

DAMAGE FROM CORRUPTION IN PUBLIC PROCUREMENT

abstract 1041410136 issue 104 pp. 1984 – 1993 30.12.2014 ru 1125
The article reveals a problem of identification and assessment of damage from corruption in public procurement. We have presented an analysis of the methodology for the calculation and assessment of accumulated financial and economic damage caused by corruption in public procurement. The conclusion about the need for further development of research on this issue has been made
157 kb

CONCEPT OF DANGER, UNCERTAINTY AND RISK FROM A POSITION OF IMPROVING THE MANAGEMENT OF AGRICULTURAL SUBJECTS

abstract 1041410141 issue 104 pp. 2050 – 2065 30.12.2014 ru 2095
In the article we reveal the essence and the relationship of such concepts as "danger", "uncertainty" and "risk" from a position of improving the management of agricultural subjects, on the basis of a comparative analysis of existing opinions of domestic and foreign scientists
138 kb

PECULIARITIES OF EVALUATION OF BUSINESS CONTINUITY UNDER AUDIT OF LARGE AND MEDIUM AGRICULTURAL COMPANIES

abstract 1041410142 issue 104 pp. 2066 – 2077 30.12.2014 ru 1147
The article is devoted to the research of perspective application of methods of the assessment of continuity activity of audited persons by auditors. The authors proved the primary use of the approach based in application of methods of the fuzzy setanalysis in audit
169 kb

QUALITY CONTROL ACTIVITIES OF AUDIT ORGANIZATIONS: RELATIV ANALYSIS OF FEDERAL STANDARDS ON AUDITING (FSAD) AND INTERNATIONAL STANDARDS ON AUDITING (ISA)

abstract 1041410143 issue 104 pp. 2078 – 2093 30.12.2014 ru 1197
The article provides an overview of the results of the comparison of the provisions of the Federal standards on auditing and international auditing standards in terms of quality control of work audit organizations; we have also identified the pros and cons of these standards
163 kb

SINGULAR GROWTH IN AN INTEGRATED ASSESSMENT MODEL BASED ON A MODIFICATION OF THE SOLOW MODEL

abstract 1031409008 issue 103 pp. 99 – 111 30.11.2014 ru 1352
A modified version of the Solow model with endogenous technical progress is considered that exerts “explosive”, singular growth. A formula for the point of time of singularity is derived. The model is “upgraded” to a climate–economy model (an Integrated Assessment model) describing the growth of the world economy under conditions of global climate change. A non-trivial stationary solution of the model is obtained. It is shown that this solution is unstable, and that the developed model manifests “explosive growth” like the initial modification of the Solow model
270 kb

ACCURATE FORECAST AS AN EFFECTIVE WAY TO REDUCE THE ECONOMIC RISK OF AGRO-INDUSTRIAL COMPLEX

abstract 1031409019 issue 103 pp. 293 – 311 30.11.2014 ru 1674
This article discusses the ways of reducing the financial, economic and social risks on the basis of an accurate prediction. We study the importance of natural time series of winter wheat yield, minimum winter, winter-spring daily temperatures. The feature of the time series of this class is disobeying a normal distribution, there is no visible trend
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