Scientific Journal of KubSAU

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

THE ISSUES OF FOOD IMPORT SUBSTITUTION IN THE KRASNODAR REGION

abstract 1041410085 issue 104 pp. 1143 – 1154 30.12.2014 ru 1324
The article discusses the problems of ensuring food security and analyzes the level of the Krasnodar region’s population provision with food products. State support measures on import substitution in animal husbandry and horticulture are presented. The article also identifies the factors constraining agricultural production development and defines the prospects for import substitution
382 kb

KAIZEN CONCEPT AS AN EXPRESSION OF SYSTEM’S APPROACH TO KAIZEN’S INVESTIGATION

abstract 1041410086 issue 104 pp. 1155 – 1174 30.12.2014 ru 989
This article discusses the basic positions of kaizen’s concept and necessary changes of terminology
173 kb

STUDY CHARACTERISTICS OF THE KNOWLEDGE ECONOMY AND NOOSPHERIC SUSTAINABLE DEVELOPMENT

abstract 1041410087 issue 104 pp. 1175 – 1188 30.12.2014 ru 1288
The subject of the article is a comparative analysis of the fundamental ideas of the knowledge economy and the noosphere concept of sustainable development, detection and investigation of common factors of their complementarity. The conclusion is that the knowledge economy is a step in the progress towards the noosphere society
201 kb

QUALITATIVE COMPARATIVE ANALYSIS OF NOOSPHERE DEVELOPMENT AND KNOWLEDGE ECONOMY

abstract 1041410088 issue 104 pp. 1189 – 1205 30.12.2014 ru 1182
The article, based on the total problems of formation and development of the knowledge economy, we highlighted the environmental aspect and the comparative analysis of the fundamental ideas of the knowledge economy and the noosphere concept development in terms of their complementarity
182 kb

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

abstract 1041410093 issue 104 pp. 1244 – 1257 30.12.2014 ru 1002
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 the specificity of the current state of the domestic economy tariff quotas and duties on imports of agricultural products
206 kb

ACCOUNTING RECORDS IN THE PRACTICE OF IDENTIFYING CRIMES

abstract 1041410094 issue 104 pp. 1258 – 1276 30.12.2014 ru 1200
This article reveals the essence and importance of accounting documents in enforcement activities and presents a scheme of motion analysis of accounting and financial information about a business transaction, based on the concept of accounting expertise developed classification of accounting documentation and defined the role and importance of documents in the research process
191 kb

WAYS OF FALSIFICATION OF ACCOUNTS ON BUSINESS ACCOUNTS, IN BALANCE AND METHODS OF THEIR IDENTIFICATION IN THE COURSE OF ACCOUNTING EXAMINATION

abstract 1041410095 issue 104 pp. 1277 – 1290 30.12.2014 ru 931
In this article the essence of falsification of accounts was revealed, the ways of distortion of financial statements were shown, types of unreasonable accounting records were considered, classification of methods of research of documentary data was developed
129 kb

PROBLEMS TAX ACCOUNTING OF MATERIALS IN INNOVATIVE BUSINESS ENVIRONMENT

abstract 1041410096 issue 104 pp. 1291 – 1301 30.12.2014 ru 1208
The article presents the key information about the nuances of forming material costs in order to calculate the income tax. Learn how to recognize the costs as material. There are changes in tax accounting above costs in 2015
495 kb

MATHEMATICAL MODELING OF INFLUENCE SURFACE MORPHOLOGY OF HETEROGENEOUS ION-EXCHANGE MEMBRANE TO THE ELECTROCONVECTION

abstract 1041410098 issue 104 pp. 1316 – 1327 30.12.2014 ru 1313
This article is a continuation of [1] devoted to the definition of a system of indicators to assess the creditworthiness of Russian regions, obtaining the minimum and the optimal number of clusters for the regions dependent credit index, the construction ofdiscriminant models to assess the creditworthiness of the regions, with the reliability of recognition of 91% and 96%. However, adequate and effective assessment of the state of the region, the model of multivariate statistical analysis is necessary to supplement and use them in conjunction with other models of assessment of the region, such as fuzzy are the production, hybrid systems, neural networks, i.e., create a representative group of methods. Development of fuzzy and fuzzy hybrid (neuro-fuzzy) systems for the credit assessment of regions subject of this article
132 kb

THE CURRENT STATUS OF THE VITICULTURE INDUSTRY AND WINEMAKING DEVELOPMENT PERSPECTIVE IN THE KUBAN REGION

abstract 1041410102 issue 104 pp. 1467 – 1476 30.12.2014 ru 1919
The article discusses the current status of the domestic viticulture and winemaking, as well as the technique of calculating of grapes cost
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