410 research outputs found

    Favourites from the Russian experience in assessing forest plots and resources

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    Consider in this article, interesting in our opinion, the results of the study and the proposals of scientists in terms of determining the value of land and forest resources using the assessment options for these purposes. When conducting research on the chosen topic, we completely agreed with the opinion of many Russian scientists, said about the need to assess the value of forest lands and forest resources, which is carried out for different purposes. The most relevant for our country are: determination of fees for the use of forest resources; setting fees for obtaining the right to lease or concession of forest fund plots; determination of the effectiveness of forest land use projects and the effectiveness of forest management systems; assessment of environmental damage and the effectiveness of environmental projects, etc. In this article we have shown only part of the proposals, in our opinion, of important assessment factors and their calculations for determining the value of the forest resource in a certain territory of the country's forest fund. They presented for your consideration a brief algorithm for the integrated assessment of forest resources and sites, compiled from research and analysis of various scientific Russian schools. Β© The Authors, published by EDP Sciences, 2020

    EVOLUTION OF THE CONCEPT AND INSTRUMENTS OF DEOFFSHORIZATION OF THE RUSSIAN ECONOMY

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    Offshore zones were widely used in the Russian economic practice that has led to contradictions between interests of business and the state. In the article tools and the directions of deoffshorization of the Russian economy at the present stage are considered and generalized

    EVOLUTION OF THE CONCEPT AND INSTRUMENTS OF DEOFFSHORIZATION OF THE RUSSIAN ECONOMY

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    Offshore zones were widely used in the Russian economic practice that has led to contradictions between interests of business and the state. In the article tools and the directions of deoffshorization of the Russian economy at the present stage are considered and generalized

    Analysis of the Retailoring Methods and the Workability of Deposited Surfaces

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    This work is devoted to the conduction of the analysis of methods and means of retailoring of parts in the conditions of technical repair facilities as well as of the workability of deposited surfaces. The results of the research show that the most important processing methods of reconditioning of component parts severely worn in the course of exploitation are various ways of deposit welding with subsequent mechanical handling. Furthermore, low efficiency of mechanical handling of retailored parts' surfaces is conditioned on their low workability that results from the specific status of weld pad

    The interrelation between the professional judgment of the accountant and the quality of financial reporting

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    Β© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The urgency of the given research is defined by the fact that the improvement of financial reporting quality which is the basic source for the conduction of enterprise's financial state and results of activity analysis is continuously connected to the efficiency of assets and liabilities, their quantification and classification. The purpose of the research is to consider the basic approaches to the definition of financial reporting quality, to reveal interrelation between professional accounting judgment regarding accounting objects and forecast value of information introduced to users
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