Depreciation deduction mechanism being in use in the fishing industry and intended for sustainable development of the region

In recent years, there has been a stabilization of the country's economy, which in the future is a major prerequisite for increasing demand for measures to limit the catch and import of raw fish abroad. They should lead to a reorientation of enterprises towards deep processing of raw fish, which will require the inflow of significant investment resources into the industry. In fact, the problem of fixed assets depreciation accounting is not new; there are several methods of their regulation in the modern world, but it is not enough when solving different managerial tasks. The relevance of the problem is due to the discrepancy between tax and accounting, between international financial reporting and Russian standards, as well as between the need to obtain an adequate and accurate assessment of the safety, and usefulness of fixed assets in the production process. As a result, the purpose of this study is to investigate modern methods of accounting depreciation of fixed assets and to identify ways to eliminate overdue areas of this problem. At the correct picked up system harmoniously working at the enterprise, and timely replacement of obsolete non-current assets, the enterprise can achieve the best productivity results and increase its liquidity

Horizon Formation in High-Energy Particles Collision

We investigate a classical formation of a trapped surface in 4-dimensional flat space-time in a process of a non-head-on collision of two high-energy particles which are treated as Aichelburg-Sexl shock waves. From the condition of the horizon volume local maximality an equation for the trapped surface is deduced. Using a known solution on the shocks we find a time-dependent solution describing the trapped surface between the shocks. We analyze the horizon appearance and evolution. Obtained results may describe qualitatively the horizon formation in higher dimensional space-time.Comment: Latex2e, 8 pages, 6 figures, references adde

Internal Audit of the Supply Chain Management Benefits as the Main Tool of the Finance Mechanism

Supply chain management are the main tool of the finance mechanism in the international companies. There are various application of supply chain management according to various classification criteria. The aim of internal audit is to make recommendations for improving the efficiency and effectiveness of operations and to help management in achieving the projected business goals. The subject of this paper is the analysis of various fields of internal audit of the supply chain as well as evaluating the characteristics of individual elements of the chain with consideration to appropriateness and integration of those elements.  This article presents the author application of supply chain management in the finance part of the company for the development

Учетная политика системы экономической безопасности предприятия

The current realities are conditioned by the fact that the macroeconomic policy is constantly changing, which makes a direct impact on the financial and economic life of each economic entity. The economic security of each organization depends on a properly formulated policy for accounting, taxation and the development of contracts with counterparties. The relevance of the chosen topic is conditioned by the fact that the accounting policy for accounting purposes is one of the tools ensuring the economic security of an enterprise. The article discusses the tasks assigned to the accounting policy, organizational and technical trends of the accounting policy, assumptions during accounting policy development, the main trends of accounting policy development, and also presents the conclusions.Las realidades actuales están condicionadas por el hecho de que la política macroeconómica cambia constantemente, lo que tiene un impacto directo en la vida financiera y económica de cada entidad económica. La seguridad económica de cada organización depende de una política adecuadamente formulada para la contabilidad, los impuestos y el desarrollo de contratos con las contrapartes. La relevancia del tema elegido está condicionada por el hecho de que la política contable para fines contables es una de Нынешние реалии обусловлены тем, что макроэкономическая политика постоянно меняется, что оказывает непосредственное влияние на финансово-экономическую жизнь каждого субъекта хозяйствования. Экономическая безопасность каждой организации зависит от правильно сформулированной политики учета, налогообложения и разработки договоров с контрагентами. Актуальность выбранной темы обусловлена тем, что учетная политика для целей бухгалтерского учета является одним из инструментов, обеспечивающих экономическую безопасность предприятия. В статье рассматриваются задачи, поставленные перед учетной политикой, организационные и технические направления учетной политики, допущения при разработке учетной политики, основные направления развития учетной политики, а также представлены выводы. las herramientas que garantizan la seguridad económica de una empresa. El artículo analiza las tareas asignadas a la política contable, las tendencias organizativas y técnicas de la política contable, los supuestos durante el desarrollo de la política contable, las principales tendencias del desarrollo de la política contable, y también presenta las conclusiones

Intensity distribution in rotational line spectra

Completely resolved Doppler-free rotational line spectra of six vibronic two-photon bands in benzene C6 H6 and C6 D6 are presented. The excited final states possess different excess energies in S1 (1567 to 2727 cm−1 ) and are embedded in dense manifolds of background states with differing densities of states (1<rho<60 1/cm−1 ). The bands are analyzed by a statistical procedure. The intensity distribution of several hundreds of lines of each band is investigated. It is found that all weakly perturbed bands display a similar, peaked intensity distribution while in strongly perturbed bands the number of lines decreases monotonically with increasing intensity. The origin of this difference is discussed in terms of coupling to the many background states. The Journal of Chemical Physics is copyrighted by The American Institute of Physics

Statistical analysis of repair of complete removable dentures on the upper jaw for a three-year period of use.

The aim of the study is a analyze the use of full dentures on the upper jaw and the number of repeated visits of patients who received treatment at the  dental offices in the Dnepr city. Materials and methods: during 2015–2017 years in dental office of the SE “DMA”, patients were examined, a statistical analysis was made, the number of manufactured of full dentures on the upper jaw  and, accordingly, the number of repairs for each year and comparison statistics with the city dental clinics in the previous years was done. According to the results of the study, it was established then in three-year examination period the patients in three dental clinics of the city, the percentage of breakdowns and correction of full dentures on the upper jaw was near 50%. At dental office of SE “DMA”, according to the results 2015-2017 years a numbers of 48.4% was obtained .So that when we compared with the dental clinic from the previous study that is closest in scope of the work, it indicates the absence of statistically significant differences in the indicators of the first and second studies. This can be explained by the fact that despite the use of more modern materials and methods in the manufacture of complete dentures, the problem of improving the quality of full dentures manufacturing on the upper jaw and increasing the strength of the base has not been fully resolved

Statistical analysis of repair of complete removable dentures on the upper jaw for a three-year period of use.

The aim of the study is a analyze the use of full dentures on the upper jaw and the number of repeated visits of patients who received treatment at the  dental offices in the Dnepr city. Materials and methods: during 2015–2017 years in dental office of the SE “DMA”, patients were examined, a statistical analysis was made, the number of manufactured of full dentures on the upper jaw  and, accordingly, the number of repairs for each year and comparison statistics with the city dental clinics in the previous years was done. According to the results of the study, it was established then in three-year examination period the patients in three dental clinics of the city, the percentage of breakdowns and correction of full dentures on the upper jaw was near 50%. At dental office of SE “DMA”, according to the results 2015-2017 years a numbers of 48.4% was obtained .So that when we compared with the dental clinic from the previous study that is closest in scope of the work, it indicates the absence of statistically significant differences in the indicators of the first and second studies. This can be explained by the fact that despite the use of more modern materials and methods in the manufacture of complete dentures, the problem of improving the quality of full dentures manufacturing on the upper jaw and increasing the strength of the base has not been fully resolved

The Basis and Possibility of Students’ Participation in Supply Chain Entrepreneurship (Case Study: Primorsky Territory)

Abstract- The current stage of development of the Russian economy, indicated by the increase in food sanctions, unemployment and the decline in growth rates, requires the introduction of import substitution mechanisms and a significant strengthening of the national entrepreneurship environment. Youth entrepreneurship plays a special role in the development of Russian small and medium-sized businesses. At the strategic and legislative levels, various programs are developed to support small business in this area. However, there are still some barriers, limiting the spread of small and medium-sized business among young people. In this regard, the problem of agitation of entrepreneurship among young people is important. This article presents the results of selective study, in which the supply chain entrepreneurial climate among the students of higher educational institutions of Primorsky Territory, using the method of sociological survey. The readiness of young people to start their own business was analysed, and unfavourable factors, complicating the development of this process, were identified. The authors defined key competences, determining the entrepreneur. The conclusion was made about the need for development, and necessary measures of state support for youth supply chain entrepreneurship. Keywords- supply chain entrepreneurship, Primorsky Territory, business incubator, small business, young people, Russia

Methodological Approach to Planning and Financing the Fixed Capital Reproduction for Sustainable Development of the Fishing Industry

The article presents the results of scientific and research work on the creation of a methodological approach to the analysis of fixed capital reproduction for fishing enterprises. This study is relevant due to the fact that the fishery complex of the Russian Federation is currently called upon to provide a solution to many political and economic problems, which, in particular, include transition to an innovative type of industrial production, provision of food security, as well as maintenance of a favorable state of aquatic biological resources. Due to this industry's high capital intensity, the issues of choosing a methodology that make it possible to rationally control the fixed capital reproduction of fishing enterprises become especially important, which is likely based on an analysis of existing methods that allow planning these processes. The advantages of the developed methodological approach include the establishment of uniform methodological principles used to determine the economic efficiency of investments, new equipment, inventions and rationalization proposals, more accurate consideration of the time factor concerning the determination of the integral economic effect (for the entire service life of labor means), as well as the factor time by bringing one-time and ongoing costs for the creation and implementation of new and necessary equipment and the results of their application to one point in time (the beginning of the accounting year). The article includes the main advantages and disadvantages of financing the reproduction processes possible ways