Scientific Journal of KubSAU

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

METHODS OF THE FORMING THE EXPLANATORY NOTE TO ANNUAL REPORT OF THE ORGANIZATION

abstract 0861302013 issue 86 pp. 185 – 213 28.02.2013 ru 1278
The article proposes the method of formation of the Explanatory Note to the annual report of the entity, allows users to disclose information in accordance with the law of the Russian Federation #402 “About accounting”
212 kb

METHODS OF WAVELET ANALYSIS AS A TOOL OF ECONOMIC SECURITY

abstract 1181604027 issue 118 pp. 507 – 519 29.04.2016 ru 648
In the context of the objective existence of risk and economic, human and other losses related with it, there is a need in a specific mechanism, which would allow the best way to predict the damage caused by the emergency. These risk management tools in emergency situations are monitoring and forecasting. In this research work, time series are used as a signal; they contain information about the number of fires in the Karachayevo-Cherkessia in the period of 1983- 2014. In solving the problem, the authors applied wavelet tools for data cleaning from noise, anomalies that have provided quality model building reliable forecast - possible number of fires in one quarter ahead. This example shows that for the construction of this forecast there is no need for a rigorous mathematical model specification, which is especially valuable in the analysis of poorly formalized processes. We have noted that most of the tasks in emergencies fall into this category of processes
117 kb

MISTAKES CORRECTION IN FINANCIAL ACCOUNTING AND REPORTING

abstract 0861302012 issue 86 pp. 174 – 184 28.02.2013 ru 1496
In the article, we have considered the methodological and the methodical aspects of correction of essential mistakes in accounting and reporting
234 kb

MODEL AND METHOD OF CALCULATION OF INTEGRAL INDEXES OF INFLUENCE OF EXTERNAL ENVIRONMENT OF INTEGRATED PRODUCTION SYSTEM

abstract 0350801013 issue 35 pp. 189 – 210 29.01.2008 ru 4840
Model and method of calculation of integral index of influence of external environment of integrated production system were considered and interaction of given index with choice of optimal strategy of business-system development was shown in the article. Results of approbation of worked out model and method were casted.
185 kb

MODEL OF ASSESSMENT OF ECONOMIC EFFECTIVENESS AND SYSTEM (SINER-STRATEGIC) EFFECT OF TECHNOLOGICAL INTEGRATED PRODUCTION SYSTEM

abstract 0751201072 issue 75 pp. 938 – 958 27.01.2012 ru 1984
In the article, the results of investigation of technolo-gical (vertical) integrated production are listed. Ma-thematical models of the estimation of economic effi-ciency and system (synergistic) effect of integrated production systems are examined
208 kb

MODEL OF MANAGEMENT OF ACCOUNTING OF THE INSOLVENCY PROCESS OF A COMMERCIAL ORGANIZATION

abstract 0951401002 issue 95 pp. 23 – 45 30.01.2014 ru 1334
In the article we have considered in detail the questions of ratios of the economic categories of "insolvency" and "bankruptcy". The model of management of accounting of "insolvency" is considered. Introduction in accounting of the poor debtor of the structured book of accounts is offered
159 kb

MODEL OF TAX AUDIT IN CONSTRUCTION COMPANIES

abstract 0701106047 issue 70 pp. 654 – 667 30.06.2011 ru 1834
In the article, the author considers the role and place of the tax auditing in the audit activities in the Russian Federation. He also explains the order of the organization of audit, its goals and tasks. The model of tax audit for building organizations is resulted
234 kb

MODEL OF THE CITY IN THE KNOWLEDGE ECONOMY

abstract 1181604111 issue 118 pp. 1672 – 1693 29.04.2016 ru 419
The known models of the city from a position of knowledge economy are analyzed in the article. The hypothesis of the research shows that practice of a strategizing of the city has to be based on polymodel approach when several key models adequate to modern trends are taken as a basis, connected with formation of sector of economy as a part of regional social and economic system, and other models are addition and essential extension of the contents chosen basic models, strengthening their cognitive component. Research of the model of a creative city, creative clusters, quarters and zones of the city, model of the digital city, model of an eco-city is conducted. Substantial features of models are revealed. It is established that the informative potential of types of models of the city increases on the basis of research and identification of mechanisms of mutually transition (participation) of elements of one model as elements another (others) complementary models. The city as the semistructured system consisting of diverse subsystems and elements does not submit to rational planning owing to structural and territorial duplication of functions and asynchrony in functioning and changes, and also owing to the history and sociocultural specifics of the population significantly giving immanent logic of life. It is necessary to create flexible system of the city strategy on a polymodel (interdisciplinary) basis, based on activization of growth sources, various on contents, for the purpose of formation of new image of the cities
273 kb

MODELING OF A STRUCTURED PLAN OF ACCOUNTS IN PROCEDURES OF INSOLVENCY AND BANKRUPTCY

abstract 0961402050 issue 96 pp. 727 – 740 28.02.2014 ru 1797
The article details the problems of constructing a structured plan of accounts in bankruptcy and insolvency proceedings. The proposed model is based on two principal positions, first structured chart of accounts has its own dimension, and secondly, it is built on the principles of architectonics. Architectonics constructing structured chart of accounts allows you to integrate managerial, strategic, transactional accounting and making accounting transparent and efficient
131 kb

MODELING OF ECONOMIC REALITY: DIRECTIONS OF OPTIMIZATION

abstract 0971403031 issue 97 pp. 418 – 429 31.03.2014 ru 1466
The urgency of improving the economic reality modeling for the development of modern economic science is shown; the problems in this area are identified. The system of models, which should be used at social economy research and its structural elements are presented. Models of human being and economy of the philosophical and methodological plan are offered for research of economic reality in the society
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