Materiality in audit of financial reporting party conducting accounting of joint activity

The study aims to develop recommendations for auditors in determining the level of materiality in the audit of the financial statements of a legal entity that is a responsible party to the simple partnership agreement. According to the author, for a separate balance sheet and income statement of the joint activity of the participants, the data which are not reflected in the statements of the audited entity conducting the joint activity and its accounting, is reasonable to be included in the calculation of materiality. The joint activity data plays an important role in the preparation of the audit plan, as being unverifiable by external supervisors, except for representatives of the parties under a simple partnership agreement. An auditor applies his/her professional judgment, experience and theoretical knowledge in the field of accounting and taxation of joint activities under a simple partnership agreement, to independently determine the indicators of joint activities that can affect the audited financial statements. The author used the following research methods: analysis, synthesis, observation, experiment and so on, which are based on the practical activities of the author and participation in audits and consultations as an expert. The study allowed recommendations for the auditors to choose indicators of financial statements during the audit, which will allow being cautious in the preparation of the audit report. Scientific novelty is the problem of determining the materiality in the audit in the actual presence of a separate balance sheet of joint activities, the data of which are not included in the audited statements but can affect it.peer-reviewe

Development Of Recipes And Estimation Of Raw Material For Production Of Wheat Bread

The study of technological parameters of Midas wheat flour and possibility to use little-spread plants at wheat bread manufacturing was realized. Parameters and regimes for keeping and baking bread of new recipes were elaborated and selected. The elaborated method of bread manufacturing by new recipes relates to the field of agriculture and food industry and may be used at a laboratory baking of bread.There was experimentally grounded and introduced the change of a part of recipe quantity of wheat flour for dried and comminuted plants of Népeta mussinii L., Polymnia osotolysta L., Amaranthus tricolor L., Cosmos sulphureus L., Tanacetum parthenium L., Cyperus esculentus L., Physalis tomentous L. at baking bread. According to determined physical-chemical, organoleptic parameters of bread, a possibility of baking bread using plants was proved. The expedience of introducing vegetable additives of Népeta mussinii L., Polymnia osotolysta L., Amaranthus tricolor L., Tanacetum parthenium into wheat dough in the dose no more than 5 % to the flour mass; up to 10 % – Cosmos sulphureus L and up to 15 % – Cyperus esculentus L., Physalis tomentous L was proved. At these very dosages bread had an evenly colored crust, without breaks and cracks, elastic crumb, thin-walled porosity, expressed bread taste and pleasant smell of additives as opposite to other experimental samples

Modeling of guiding of 10 keV electron beam by planar dielectric surface

Study of 10 keV electron beam reflection from a single planar dielectric surface was made. Guiding effect for some part of the beam was observed within grazing angles of incidence. Ionization, electron emission and drain of the surface charge were considered in the computer model to explain the result

Investigation of contactless electron transmission through dielectric channels

The effect of the contactless transmission (guiding) of 10 keV electrons through cylindrical dielectric channels and planar channels formed by glass platesis studiedyesBelgorod State Universit

Studying the interaction of 10 keV electrons with a dielectric surface

The grazing incidence interaction of a 10 keV electron beam with a planar surface of plexiglass is studied experimentally. Moreover, the electron passage through flat channels formed by such surfaces is inves tigated. The experiments reveal the presence of a guiding effect of the electron passage as in the case of a glass surfac

Language as means of mutual integration in multicultural university environment

Considering openness of modern Russian education to international students from all over the world the university has been undergoing a huge transformation into a multicultural and multilingual space that provokes new challenges for both administration and students. Addressing these challenges requires a common starting point for adaptation, socialization and further integration. And that common substance is neither more nor less than the language (both native and foreign) that proved to be the best facilitator. Any language (Russian, English and national languages of all students) has an endless capacity to create an international student-friendly environment within the campus and foster mutual integration of students from various cultural backgrounds. Authors come up with the model of deep integration based on building shared lingual environment, seen as a task for University administrators