Relevance of the article has been proved by the fact that assessment of tax risks of writing contracts is one of the important tools of tax planning. Its result is the creation of a rational scheme structure contracts with all the specifications and requirements for ensuring transparency and manageability. It also makes it
possible for the highest possible tax avoidance through the use of legitimate schemes provided by the legislation
This article presents the data of chorological analysis of the flies’ fauna (Insecta, Diptera) of the Kamishanova Polyana Nature reserve. The analysis of distribution of 432 species of the reserve allowed to identify the 4 groups and 16 types of areals
Improving the technology of alfalfa cultivation and
increasing its productivity for the Kuban region
have great practical significance nowadays. The
research of proper environmental and economical
systems of fertilizers that provide balanced nutrition
plays an important role in the growing of crops. As
a result, we have found that for specific soil and
climatic conditions when using optimal doses of
mineral fertilizers it is possible to have stable high
yields of good quality alfalfa
The article covers the problems of legal regulations and implementation of civil and land law standards on the enforced termination of interest in land which can’t be possessed by the owner according to the law. The issues of the enforcement in the course of such termination of entitlement are also considered by the author
The article provides an overview of the results of experimental works of the authors on the use of different methods of fractionation of Lucerne juice to obtain feed additives
In the article the questions of balanced indicative management essence are discussed, on basis of economic literature generalization its functions are dedicated, the system of indicators at the regional economy and economic agents level is formed, the
structural elements and instruments of indicative management are analyzed
We consider the economic essence and general rules of the reproductive process in dairy cattle breeding. We have analyzed a modern condition of subsector: change in the numbers of livestock, breed and numerical structure of evaluation dates cattle, the volume of generation of raw milk, the profitability of its production and realization. We have also analyzed the balance of resources and use of milk, level of consumption and dynamics of imports dairy products in Russia. Reduction of volumes of raw milk has resulted into a deficiency of food of its own production, an increase in of import deliveries of milk and of dairy products. As a result of the conducted research we revealed some tendencies, that have a negative impact on the reproductive processes of in dairy cattle breeding: a long period of reproduction, disparity of prices on milk and the products industrial organizations, the destruction of permanent integration ties, high degree of deterioration of the equipment, strengthening of the process technological degradation, non-observance of technology of feeding and livestock, poor use of the genetic potential of animals, monopoly processing and trade organizations, weak susceptibility subsector to innovative technologies. Perfection of reproductive process in the subsector assumes growth of solvency of economic subjects at the expense of reduce the level of disparity in prices, optimization of interbranch of mutual relations, development of cooperation and of agroindustrial integration
In this paper, we consider gravitation theory in multidimensional space. The model of the metric satisfying the basic requirements of quantum theory is proposed. It is shown that gravitational waves are described by the Liouville equation. Conjecture about the Schrödinger wave function due to gravitational waves was proved. Solutions of the gravitational field equations similar to the de Broglie waves have been constructed.
We have offered a constructive flow sheet of a root cleaner. Theoretical and experimental studies of roots purification process have been performed. We have also substantiated the main structural and regime pa-rameters of the proposed cleaner
Relevance of the chosen topic is caused by
existence of disputable issues in qualification of
the crime established in article 153 of the
Criminal code of Russian Federation. Objective
and subjective elements of corpus delicti of
substitution of a child are analyzed in the article.
The special attention is paid to the object of the
crime, and also consideration of the concept
«victim». In this article «mercenary and low
motives» as a constructive feature of the
subjective element of substitution of a child are
considered, the most significant gaps in norms of
the criminal legislation are analyzed and ways of
their elimination are offered. Having
investigated normative legal acts, court practice,
foreign legislation and the existing theoretical
developments, authors give their interpretation
of article 153 of the Criminal code of Russian
Federation. The authors express opinion about
strengthening of the punishment for this crime.
We consider important inclusion in corpus
delicti of this crime such aggravating features as
the act: «against two or more persons», «a group
of persons by previous agreement or organized
group», «a person using his official position», «a
person who has a previous conviction for crime
against a family and minors»