Nalogovoe planirovanie kak instrument upravleniia strukturoi kapitala (na primere lesopromyshlennogo kompleksa Primorskogo kraia)

Tax planning is one of the main mechanisms for managing an organization. Taxes as an integral part of any business structure have a huge impact on the development of the organization at any stage of the life cycle. If the company does not have tax planning, the organization usually has problems with management as well as financial and business risks increase. Therefore, tax planning should be established in all company management processes, including the management of the capital structure, as one of the main tools for the company's development.

Metodologicheskie aspekty poznavatel'noi deiatel'nosti sledovatelia

The work examines the methodological aspects of the cognitive activity of the investigator: the subject and object of activity are characterized, the requirements for the psychological qualities of the investigator are determined. The structure of the investigator's activity in the investigation of a crime is presented. The authors conclude that the investigator's work is a complex, intense psychological activity. The success of the investigator's professional communication is ensured by his ability to take all psychological factors into account and use them to solve the task that he is faced with.

Ekonomicheskaia sushchnost' i klassifikatsiia kapitala predprinimatel'skikh struktur

The capital of an organization is a fundamental principle in business development. The variety of forms in which the organization's capital acts complicates the process of managing it. At the same time, the use of external sources of financing ensures that business structures achieve their goals and objectives, and sometimes exceed the planned indicators. In capital management, a clear definition of the forms of capital and its structure comes to the fore. Only with strict adherence to raising funds for certain goals and objectives, it is possible to achieve success in the company's activities.

Vzaimosviaz' illiustrirovaniia literaturnykh proizvedenii i metodov ikh izucheniia

The main aspects of the interrelation of illustrating the text and methods of their perception are revealed in the article. For a more convincing and full-fledged visualization of a literary work, a comprehensive and in-depth study of episodes of the text is necessary. The purpose of the article is to identify the interrelation between the visual arts and philology – the methods and form of studying a literary work for its further illustration. In connection with this the following tasks were set out: 1) to identify the main methods and ways of a literary work perception; 2) to analyze and compare specific ways of illustration; 3) identify the features of book design creation. The following features of illustration were revealed during the study: its interrelation with the text, functions of replenishment and explanations, the influence of visual perception, integrity and semantic logic of creating drawings for text, taking into account the purpose of illustration (age, scientific character, visibility, etc.), the use of appropriate technology of illustration.

Oriental'nye ekologicheskie peremennye: ekologiia kul'tury cherez tekstovye ekzemply novopersidskogo kontinuuma nach. KhKh - 10-ykh gg. XXI v.

The ecology of a new Persian continuum culture, represented in two hypostases-states: the Iranian discourse and the Iranian dispositif is examined in the work. The Iranian discourse is considered on the basis of the introduction to the English translation of «Shahnameh» by Firdausi, composed and published by Arthur George and Edmond Warner in the early twentieth century. The Iranian dispositif is studied on the material of the Iranian media at the beginning of the twenty first century. The methodological basis of the work is the hermeneutical method, the phenomenological approach, and the linguistic topology. The structural units of analysis are linguoecological variables, or existentials, represented by text examples. The analysis makes it possible to draw conclusions about the ontological dimension of the Iranian discourse and the strategic imperative of the Iranian dispositif, determined by the ontological security of the Iranian society and the institutional culture of the Shanghai cooperation organization.

Advantages of Growing Field Peas in Mixed Crops With Rapeseed and Mustard

In field experiences studies on growing field peas in single-component and mixed seeding with spring rape and white mustard were conducted in the Middle Urals. The crop capacity was increased by 10,8% as well as the total yield was increased by 2.3 times up to 2.14 t / ha by the use of spring rape as a supporting and compacting crop in sowng peas with a seeding rate at 0.6 million / ha. It was found out that crop productivity of peas was decreased by 19.4% when the seeding rate was established at 0.4 million / ha, and the crop productivity of spring rape remained at the level of pure sowing – 1.23 t / ha. The total yield, in comparison with the pure sowing of peas, increased by 2.1 times from 0.93 to 1.98 t / ha. Mustard is less suitable as a supporting crop, although it ripes earlier and does not thrive in contrast to spring rape. The total yield and ratio of land equivalents in a mixture with spring rape is higher than with mustard and ranged from 1.66 to 1.98. Peas accounts for the bulk of the total yield (LERab = 0.81...1.48). The coefficients of competitiveness and aggressiveness of the studied crops in mixed sowing indicate the dominant role of field peas in the pea-rape and pea-mustard agrocenoses. The awned and foliose morphotype of field peas when grown in a mixture with mustard showed themselves equally, their competitiveness and aggressiveness coefficients were in a close range – Crab = 2.37...4.57; CAab = 0.72...1.87. The awned morphotype of field peas had the greatest aggressiveness and competitiveness when cultivated in a mixture with spring rape – CRab=6.78...17.80; CAab = 3.35...5.79. The foliose morphotype of field peas occupied an intermediate position and had a good competitive ability with less aggressiveness towards spring rape – Crab = 2.64...2.66; CAab = 2.06...2.13.

Vnutrenniaia dialogichnost' kategorii budushchego vremeni (na primere mediinykh tekstov)

The article describes the internal dialogic nature of the Future Tense category in mass media texts. On the example of various texts, the author comes to the conclusion that the internal dialogic nature of the category as one of the resources of word creation is becoming more and more vivid in the British mass media texts. As a result of the research, it is an obvious fact for the author that the form of presenting the article to reader in all genres of journalism is changing due to the decrease in ethical and stylistic norms of speech, determined by the progressive democratization of communication. The results of the novelty of the work are presented in the description of the Future Tense category as a complex phenomenon that has different author’s meanings because of the internal dialogue with reader, and determines the journalist's attitude to the presented information. The author of the article tells that the internal dialogic nature of the category is the basis of the future semantics, which is based on the author's desire to describe his beliefs and influence the reader using the language means of the Future Tense category.

Analiz issledovanii vysokotemperaturnogo frettinga primenitel'no k razrabotke innovatsionnykh reshenii povysheniia nadezhnosti mashin

The article is devoted to the development of the direction of work on the creation of qualitatively new innovative solutions to ensure the reliability of connections of machine elements. The recommendations are based on the analysis of studies on wear process of the fixed joints of machine elements during microdisplacements in contact under the influence of vibration at high temperatures. It is established that physical and chemical processes occurring in the area of actual contact of the joint elements are varied and the effect of temperature on tribological characteristics of frictional contact is complex, since with an increase in temperature the reduction of worn-out volume can occur as well as increase of it. To predict the resistance of the contact to fretting, it is necessary to conduct a force analysis on the contact and determine the spectral composition of vibrations affecting the friction contact.

Traditsiia prazdnovaniia Navruza kak element mezhkul'turnoi kommunikatsii v molodezhnoi srede

This article examines the essence and existence of traditional historical roots of culture, which have their expression in various forms, for example, in holidays. As a result of humanity's understanding of itself in the framework of real life, a holiday creates a portrait of the society of each era. It reflects the whole system of aesthetic, moral, ethical, religious criteria of society accumulated in the historical run of time. It is important to note that the article attempts to study not the history of the holiday tradition when we are dealing with the past, but with the way people relate to the past. The unique cultural image of each era is reflected in the festive sphere, representing a set of values, norms, cultural patterns of the state.