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

Realization of potential of enterprise structure development as the criterion of ensuring the object-differentiated approach to rendering the state support : the Russian Federation

The objective of the research. Undertaken in the conditions of an economic crisis and sanctions restrictions the attempts of system optimization of business activity state regulation in Russia still don't contribute to increase in business sector efficiency and to full accomplishment of all assigned social and economic functions. In the article the author rationalizes the point, assuming that in the basis of state regulation system the implementation level of entrepreneurial structure capacity, as the most adequate criterion of rendering the state support of business activity, which besides shall carry an object-differentiated nature, shall be laid. Short description of methodology. In the article authors offer an original interpretation of the concept "potential of enterprise structure development" and a method to calculate an indicator "the realization level of potential of enterprise structure development" as key criterion at realizing an object-differentiated approach to rendering the state support of enterprise structures. Compilation of the most important research results and their significance. In the article based on the formed differentiation criteria of measures of the state support of entrepreneurial structures authors offer the measures system differentiated on the bases of the implementation level of potential of entrepreneurial structures development and the importance of this structure in strategic priorities system of territorial development on preferential creation of institutional conditions for an entrepreneurship development; on internal capacity development of entrepreneurial structures; on direct support of business activity.peer-reviewe

Economic and social aspects in the Republic of Tatarstan

The urgency of the problem under study is conditioned by the need to study the state of interethnic and interreligious relations in polyethnic and poly-confessional regions of Russian Federation. The aim of the article is to analyze the situation in the sphere of interethnic and interreligious relations in the Republic of Tatarstan in 2016. The leading approach to the study of this problem is the poly-paradigm methodology. The article gives the description of interethnic and interconfessional relations in the Republic of Tatarstan in 2014-2016, the comparative data on the largest cities of the republic are given. A particular attention is paid to the analysis of migrant perception peculiarities by the local population. The materials of the article can be useful for ethnologists, social and cultural anthropologists, political scientists, as well as for the representatives of the bodies and structures responsible for the issues of interethnic interaction.peer-reviewe

3D dendrite shape in the large chemical Péclet number limit in the case of rotational symmetry

A solution of the nonlinear integrodifferential equation for the mass transport defines the shape of a dendrite, growing in a supersaturated alloy. We obtained a numerical solution of this equation in the limit of large chemical Péclet number in the case when dendrite shape is a surface of revolution. Our solution is in good agreement with an asymptotical expression for the shape of growing crystal. © 2019 Author(s)

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

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

The boundary integral theory for slow and rapid curved solid/liquid interfaces propagating into binary systems

The boundary integral method for propagating solid/liquid interfaces is detailed with allowance for the thermo-solutal Stefan-type models. Two types of mass transfer mechanisms corresponding to the local equilibrium (parabolic-type equation) and local non-equilibrium (hyperbolic-type equation) solidification conditions are considered. A unified integro-differential equation for the curved interface is derived. This equation contains the steady-state conditions of solidification as a special case. The boundary integral analysis demonstrates how to derive the quasi-stationary Ivantsov and Horvay–Cahn solutions that, respectively, define the paraboloidal and elliptical crystal shapes. In the limit of highest Péclet numbers, these quasi-stationary solutions describe the shape of the area around the dendritic tip in the form of a smooth sphere in the isotropic case and a deformed sphere along the directions of anisotropy strength in the anisotropic case. A thermo-solutal selection criterion of the quasi-stationary growth mode of dendrites which includes arbitrary Péclet numbers is obtained. To demonstrate the selection of patterns, computational modelling of the quasi-stationary growth of crystals in a binary mixture is carried out. © 2018 The Author(s) Published by the Royal Society. All rights reserved.Russian Science Foundation, RSF: 16-11-1009550WM1541Data accessibility. This article has no additional data. Authors’ contributions. All authors contributed equally to the present review paper. Competing interests. The authors declare that they have no competing interests. Funding. This work was supported by the Russian Science Foundation (grant no. 16-11-10095) and the German Space Center Space Management under contract no. 50WM1541

Temperature dependent photoluminescence of single CdS nanowires

Temperature dependent photoluminescence (PL) is used to study the electronic properties of single CdS nanowires. At low temperatures, both near-band edge (NBE) photoluminescence (PL) and spatially-localized defect-related PL are observed in many nanowires. The intensity of the defect states is a sensitive tool to judge the character and structural uniformity of nanowires. As the temperature is raised, the defect states rapidly quench at varying rates leaving the NBE PL which dominates up to room temperature. All PL lines from nanowires follow closely the temperature-dependent band edge, similar to that observed in bulk CdS.Comment: 11 pages, 4 figure

Low temperature photoluminescence imaging and time-resolved spectroscopy of single CdS nanowires

Time-resolved photoluminescence (PL) and micro-PL imaging were used to study single CdS nanowires at 10 K. The low-temperature PL of all CdS nanowires exhibit spectral features near energies associated with free and bound exciton transitions, with the transition energies and emission intensities varying along the length of the nanowire. In addition, several nanowires show spatially localized PL at lower energies which are associated with morphological irregularities in the nanowires. Time-resolved PL measurements indicate that exciton recombination in all CdS nanowires is dominated by non-radiative recombination at the surface of the nanowires.Comment: 9 pages, 3 figures, to be published in Applied Physics Letter