Using the deterministic factor systems in the analysis of return on equity

The article contains theoretical reflections on the relevance of the analysis of the profitability of shareholders equity. Return on equity reflects the efficiency of the administrative apparatus of the Organization and is of particular value to assess the investment attractiveness of the organizations. This article provides deterministic multi-factor models, reflecting the influence of various factors on return on equity.When analyzing the profitability of equity is appropriate use of borrowed capital, because most organizations in its activities are also using the borrowed capital, which affects the amount of shareholders equity. In practice, when analyzing the effectiveness, return on equity should be compared with the value of bank interest on the deposit. If the ratio of net profits to its equity below or equal the profitability of bank deposits, the business of the organization is not efficient. The aim of this work is the analysis of models of calculation of profitability of shareholder equity and the selection of optimum and versatile methods of calculation. Application of quantitative and qualitative indicators in the analysis allows to evaluate the efficiency of use of own capital.Keywords: Return on equity, profitability analysis, cost-benefit analysis model of equity, equity, capital efficienc

Modifiable risk factors for the development and progression of periodontal tissue diseases

In this review, an analysis of modifiable risk factors for the development and progression of periodontal tissue diseases was carried out. The review highlights the data on the relationship of periodontal infection, tobacco smoking, diabetes mellitus, cardiovascular disease, drug-induced periodontal tissue damage, stress, and obesity with the risk of developing and progression of periodontal tissue diseases. A rather detailed analysis of the mechanisms of pathogenic influence of the microflora of the oral cavity, including in the subgingival plaque, was carried out. The mechanisms of the pathological effect of smoking on the state of periodontal tissues are described. Data on the effect of periodontal treatment on glycemic control in patients with diabetes mellitus are presented. The article emphasizes the importance of the presence of periodontal diseases as a risk factor for cardiovascular and cerebrovascular diseases, describes the mechanisms of the mutual influence of cardiovascular pathology and the inflammatory process in the periodontium. In addition, the article presents the possibilities of the iatrogenic effect of systemic drugs on the state of periodontal tissues. The data on the influence of stress loads on the development of dental diseases are presented. The review article describes in detail the mechanisms of influence of overweight and obesity on the risks of development and progression of periodontal tissue diseases. Based on the results of the scientific research publications presented in the article, it can be stated that not only the dentist, but also doctors of other specialties need to work to change the modifiable risk factors for the development and progression of periodontal diseases

Foresight of social and humanitarian education-2030

© Serials Publications. The paper presents the model of social and humanitarian education which is to be implemented up to 2030. Its main objective is to provide grounds for the necessity to orient the social and humanitarian education 2030 to the rise and development of super-industrial man, to the implementation of the "man ↔ world ↔ "I" of man" paradigm, and to forming of communicator, innovator, self-fulfiller and philosophizer competences in him. The main methods of the research were bibliometric analysis, sociological survey, comparative analysis, and scenarios development method. The most important research result was the development of a prospective model of social and humanitarian education 2030. The practical implementation of the model will allow successfully forming and developing the general cultural properties in a learning person that are essential for quality life in the future super-industrial society

Application of fuzzy-set and multiple approaches in evaluation of effectiveness of agricultural industry enterprises activities (as an example of animal breeding of the Republic of Tatarstan)

Effectiveness evaluation of agricultural enterprises' activities with the aim of formation of state subsidy politics. In the work it is used the theory of fuzzy-sets. In the current research it is considred the traditional methods of evaluation of financial and economic conditions of agricultural subjects, as well it is presented the results of activities effectiveness evaluation on the bases of sales profitability calculation (unprofitability) of agriculture producers of the Republic of Tatarstan. On the bases of calculated parameters of big and average enterprises it is suggested the criteria of complex evaluation taking into account regional aspect. Suggested methodology makes it possible to realize the analysis of commodity producers functioning efficiency taking into account the industry approach as well in view of types activities. Used at work evaluation tools form high quality new approach of conditions of budget allocations distribution, with the purpose of region food security provision. Suggested methodology has practical importance, as it is observed diversification of food demand in relation with demographic changes and in relation to this it has become topical question about effective governmental support implementation of all level agricultural producers

The improvement of legal procedure of state strategies implementation in the Russian federation

The system of state strategic administration is essential for the provision of competitiveness of the economy and national security of the country. In modern conditions the study of the legal frameworks of strategic administration is quite timely in the Russian Federation. At this stage of development of the country in the state administration, the strategic planning comes to the forefront as a basis for creating the ideal model, to be strained after during the state policy in a particular sphere of life of the society. Fixation of the strategic plans in the regulatory legal acts suggests the need to consider the issues of the budget formation and the implementation of priority national projects. In this regard, it is urgent to investigate the program documents and budget planning (budget message of the President of the Russian Federation; the forecast of socio-economic development; the main directions of budget and tax policy; the main activities of the activity of the Government of the Russian Federation; a summary report on the results and main activities of the Government of the Russian Federation; the reports on the results and main activities of the subjects of budget planning, etc.), as well as the procedures for their adoption. The article discloses the concept of strategy, studies the strategy traits, defines the strategic administration, justifies the use of strategic administration methods in the study of state-legal phenomena, and identifies the regulatory legal acts adopted at the federal level, which are of strategic nature

Mentors and trainees professional interaction features at the modern enterprises in Russia

© 2015, Review of European Studies. All right reserved. The modern condition of mentoring, which revived its traditions in conditions of information technology and intellectualization of modern enterprises is presented in the article. The meaning of such notions as a coach, mentor, intern, mentoring activities, corporate training, mentors and trainees professional cooperation peculiarities is revealed, selected types of mentoring on the content of activities and time characteristics are outlined and mentoring benefits are identified. The scope of the article’s results application covers the practice of mentors corporate training, practice of mentors and trainees interaction, as well as the results obtained can be used in the development of modern provisions on mentoring

Multi-dimentional classification of types and forms of corporate education

The article is focused on the theoretical justification of types and forms of specialists' corporate education in modern enterprises and on the development of their classification at the local, scale, time purpose peculiarities of which are disclosed in the presented types and forms of corporate training. Their kinds and forms selection in corporate training process is resulted from socio-economic and organizationalpedagogical conditions of enterprises to implement their staff training. This article also reveals the main point of such corporate education models as problem-oriented, complementary, displacing, innovative, personality-oriented, informational-consultative, metacognitive, multiplication, leader, corporate education and corporate competition models, which exist in corporate training practice. ©2014 Science Publication

Analysis of PR-text: The semantic aspect

PR-text is a complex, from the semantic point of view, formation, due to its dual nature. The PR-text is presented in two semantic guises - as the meaning, specified by social and professional traditions of oral culture, and as the sense, defined by the author of the text. One of the main properties of the text is the ability to transmit and contain information. The text is a complex formation, incorporating, at the same time existing in its structure, linguistic, logic, speech, cognitive, stylistic, expressive and other subsystems. For a deeper understanding of the semantics of the PR text, it is necessary to define the semantic field of the text, its content, how the elements of the language system and the formal properties of the PR-text interact

DIAGNOSTICS AND TREATMENT OF LOW BACK PAIN

The paper gives an update on the principles of diagnosis and medical and surgical treatments in patients with low back pain (LBP), by taking into account the clinical phenomenology of pain manifestations. It considers the use of nonsteroidal anti-inflammatory drugs, myorelaxants, anticonvulsants, antidepressants, and other agents. The data of clinical trials of meloxicam used in LBP are presented. The currently available surgical treatments for LBP are described

MAJOR AREAS OF FOREIGN LANGUAGE SPEECH ACTIVITY OF UNIVERSITY STUDENTS IMPROVEMENT

Purposes: Increased international activity in Russia leads to a steady claim of foreign language knowledge. The list of professional characteristics of a university graduate includes the ability to adapt to new information realities in the professional community, where foreign language speech activities become highly demanded, when not only language skills, but also social and cultural arrangements of the country. Thus, innovative approaches to foreign language teaching are required. The article explored the following aspects of foreign-language speech activity of university students. Methodology: methodology of teaching foreign-language speech activity; principles of development of foreign language speech activity of students; realization of educational resources for this activity development; model of pedagogical technology of formation of foreign language speech activity, etc. Result:  The results of the pilot work showed the validity of using the principles of the development of foreign language speech activities in the organization of the educational process. Implications/Applications: This article will help the student to promote the ability to give a speech. Novelty/Originality: At the same time, being a type of speech activity, foreign language communication in the process of training solves, in turn, educational and development tasks by means of a foreign language sign system, where the whole set of speech actions of the individual is actually present