Poverty is a pressing problem in the scale of the
national economy, and within regions. In agricultural
regions a large proportion of the population is engaged
in agricultural production, where the pay is low. In
such regions the scale of poverty are significant.
Poverty also has negative social potential. Low
standard of living remains one of the main obstacles to
increasing the birth rate and to the solution to the
population problem. One of the main indicators of
quality of life is the size of per capita income. This
indicator allows us to compare the standard of living of
the populations in the same region and between
subjects. To assess the level of material security in
Russia we often use two indicators: a living wage and
the minimum consumer budget. The concept of
“poverty” and “living wage” used in the world as
equivalent. The dimensions of these parameters are
determined by the value of the minimum allowable
limits of use below which normal human development
is impossible. The author conducts an analysis of
selected indicators of living standards of the
population of the Krasnodar region. One of the areas
of analysis appears characteristic of households with
wealth lower than subsistence minimum. Poverty is
directly related to the unequal distribution of income
and property. The article analyzes the socio-economic
differentiation of the population of the Kuban region
Semantic technologies provide existence of a certain abstraction layer over available information to technologies which allows realizing communication of data, semantics and processes executed in distributed environment. Development of these technologies will allow creating the unified representation of SWS in a wide range of applications, to find precisely necessary information, to simplify intra firm integration and integration of network applications in distributed environment. The article defines the semantic specification SWS, the tools for creating ontological Web services (SWS) and Web services (WS) at the conceptual level, defined requirements and assets of services composition. The architecture of SWS of applications, assets for deployment and execution of SWS by coordination of a flow of operations, network agents is described. It also considers the role of agents in creation and implementation service - the oriented applications, and also distinction between services and agents. Furthermore, the system architecture of integration of SWS with use of a multiagentny flow of operations is shown in article. It inspects the interaction between service and process agents with web services and distributed resources. In the article we have highlighted the advantages of the standard workflow management, portability and interoperability, strict formalization of the process description workflow and versatility. Based on the process of service composition using agent-based approach we have presented the future model of adaptive service composition based on the interaction of agents considered and architecture of multi-agent coordination. Step through the process of presenting service using agent-oriented approach was emphasized. On the basis of the process of service composition using agent-based approach we have presented the structure of the future model of adaptive service composition. Process of representation of service with use the agent-oriented approach is noted step by step. Based on the interaction of the agents we have considered a multiagent coordination architecture
The problems of warehouse service for the market of fruit and berry products in the Krasnodar region are analyzed in the article. It is established that one of the primary issues of further development in both general crop growing and gardening is providing with the qualitative modern warehouse capable to consider all features of products range. The lack of agricultural producers using own storages which meet high technical production requirements, is that region logistic centers set inflated prices which force producers to sell products at adverse price conditions. Warehousing costs and postharvest processing are so high that storage of production becomes uneconomic in the long-term period. Tendencies and prospects of regional production growth and sale of fruits and berries in interrelation with development of warehouse infrastructure are characterized. Considerable discrepancy of growth rates of the available and entered warehouse infrastructure to the growing regional needs for production of plant growing is observed. First of all the following is connected with reorientation of the region from market import-oriented strategy on import substitution. The measures of the state support of warehouse infrastructure aimed at providing effective development of the market of agri-food products are presented. Factors and the directions of development of warehouse infrastructure of the market of fruit and berry products in the Krasnodar region are revealed, the perspective directions of development of the studied branch are defined. It is necessary to consider growth of efficiency of the applied intensive technologies, activization of investment processes in the form of new methods of warehousing, and also growth of level of automation as a condition of warehouse infrastructure improvement in the Krasnodar region, that will promote decrease in warehouse costs and increase of competitiveness of the organizations
In connection with the development of private business in Russia today we can see the need to achieve the criteria of reliability, completeness, timeliness and clarity of accounting and analytical information. This information is the basis in the areas of management, control and analysis of financial and economic activities of organizations. The article studied the accounting classifications of financial results proposed by national scientists. There are the problems of accounts of financial results formation for the activities of the organization. The authors present the mechanism of financial results formation on the basis of the indicators of financial statements (income statement). Accounting entries of the facts of economic life on accounting income, expenses, profits and losses of the economic entity have been reflected in the article. We have paid attention to such accounts as 90 «Sales», 91 «Other income and expenses», 99 «Profit and loss», 84 «Retained earnings (loss)».
The authors proposed an improved structure of the account 84 «Retained earnings (loss)», which allows to provide information on the formation of directions distribution of profits and covering losses, as well as the structure of the account 99 «Gains and losses» systematizing accounting data so that the resulting information allows users to carry out planning, forecasting and monitoring
In Russia, the demand for quality grape wines is growing. While the demand is met mainly by import of grape wines. Russian wines are little known, and therefore are not claimed yet. New directions for improving the competitiveness of Krasnodar region winemaking, taking into account the use of the existing opportunities in the region are proposed in the article. Many new facilities of sports, cultural and residential destination, infrastructure, significantly upgraded hotels, motels, etc. are built in the Krasnodar region in connection with the two Olympic Games in Sochi. Sochi has a year-round opportunity to take high-level participants in the various international and national, cultural events, sporting events, etc. In addition, the Krasnodar region has a Black Sea resorts and the Sea of Azov. Segment HoReCa in the Krasnodar region is represented in significant numbers, and requires a high level of service. It means that a completely new direction for the marketing of wine products in large quantities on a regular basis, especially at the local market, appeared. The program of segment HoReCa exclusive service, the implementation of which can be carried out with the active participation of regional authorities is proposed in the article. The most complete and effective implementation of this trend is possible as result of the creation of the wine cluster in the region. The public-private partnership may be the mechanism of the interaction. Overall, the wine industry is very promising, has considerable potential for development both within the regional market and the subsequent prospects of manufacturers on the international market
The article presents an analysis of domestic tax accounting under modern conditions. The authors substantiate the presence of accounting principles in the tax accounting system, which is also confirmed by the presented views of scientists about their close relationship. The article provides objective reasons for the separation of accounting and tax accounting. By monitoring the regulatory framework of studied accounting systems it has been proved that the separation occurred inconsistently, as a result of tax accounting system is not provided at the appropriate level theory that creates a big problem in practice. The authors have identified and summarized the negative consequences of the existence of tax accounting and direction of its development. The study of scientific literature has shown that the domestic debate about tax accounting and its relationship with accounting continues to this day. The study allowed conditionally designate two directions of development of the Russian concept of interconnection systems of accounting and tax accounting. The first direction involves the creation of an autonomous system of tax accounting. The second direction involves the transfer, with the possible modification of elements of the accounting system in the tax accounting system. The authors justified the conclusion that the only independent accounting and tax accounting contributes to the achievement of their purposes
The article presents characteristic of the Russian seeds market as one of the main factors of the efficiency of domestic agriculture. The dynamics of sunflower acreage, a tendency to reduce them, the major factors that influenced the current trend were examined. The dependence of the dynamics of sunflower yield on the share of imported seeds used for its cultivation was revealed. The article showed the main problem of domestic seeds and identified current trends. The structure of costs in the cultivation of domestic and imported sunflower hybrids in different economic conditions was shown; the efficiency is calculated using a variety of technologies. Based on the calculations we have made conclusions and determined the prognosis for local farmers on the basis of current market dynamics. The article has shown guidelines for state support for the industry to address the problems for which the Ministry of Agriculture had developed a strategy of breeding and seed production of major crops until 2020. The necessity was shown for Russia's membership in the international system of quality certification of seeds OECD (Organization for Economic Cooperation and Development), which will implement domestic seeds in the European market and make domestic seed production more competitive. Indicated the need for close cooperation between business, science and educational institutions, participation in international educational programs, bringing to research the most promising students to form staffing
This article discusses the legal regulation (within the organization) of kanban’s implementation to the accounting practice of construction companies. There are the purpose, functions and types of cards. Several types of cards (transposition card, production card, warning card, emergency card) are described. There are the stages of cards’ implementation, as well as information support. The account book "Summary checklist of losses" is worked out. There are the assumptions for the successful implementation of kanban (an initiative of senior management, the need for standardization, perseverance, the ability to discuss, planning of value streams, continuous improvement process). This article considers the content of the cards in the details’ context such as item number, description, previous process, the subsequent process, the instruction. Attention is paid to the factors that should be considered during cards’ implementation (material resources, personnel, processes, management, external factors). Efficiency diagnostics’ directions of kaizen’s implementation are described. There are levels of kaizen’s efficiency (utility, usefulness, success). We have also described positions reflected in the relevant sections of the proposed document: 1 "General provisions"; 2 "Objectives, functions and types of cards in the organization"; 3 "Stages of cards’ implementation"; 4 "Information support of cards’ implementation"
The article deals with the possibility of expanding of agricultural tools in risk management based on commodity financial instruments and weather derivatives. On the basis of summarizing the research results of domestic and foreign scholars and creative interpretation of the results the authors supplemented and refined definition of the category of "risk" and "risk of agricultural production” is obtained. The article supplements classification of risk in agricultural production and circulation of agricultural products, considers a proven techniques and methods of agricultural risk management, discusses the current trends of the global and domestic market of derivatives, gives a market segmentation by type of derivative instruments and the characteristics of the underlying assets, analyzes the reasons for the low level of development of derivatives markets at the meso level using the example of the Krasnodar Region, describes the potential derivatives in addressing management of agricultural risks on the basis of foreign sources, gives an insufficient level of financial literacy of potential participants, the lack of regulations and regulatory infrastructures, describe the problem of accounting and reporting of the results of operations in this segment, insufficient training of market operators and reveals the possibility of expanding the agricultural tools of risk management
In the article we consider main objectives of system approach, as a research method of difficult objects, administrative activity supervision and analyses, components of which are processes of check and comparison of the actual results to the set parameters. The theory of decision-making focused on development and search of optimum results on various problems with a significant amount of communications and dependences, restrictions and versions of decisions has been developed. Optimization of economic activity supervision in a military unit and, in particular, competence of officials is considered. The use of assessment results of the subordinated divisions (services) administrative activity on the basis of experts' opinion at adoption of administrative decisions. Introduction of mathematical methods in the monitoring procedure of administrative activity is analyzed. Ways to improve the organization of administrative activity supervision by means of expert assessment method on the basis of introduction of the settlement network Expert program are offered. This software product provides fast data input and an efficiency assessment of administrative activity in a division (service) of a military unit. To judge the quantitative characteristics of administrative activity and evident representation of a change tendency of the observed values on the monitor screen of the automated workplace of the official, the information in the form of a tabular and graphic representation (charts) is displayed