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Международные индексы: Международный Научный Институт «Educatio» Ежемесячный научный журнал № 11 (18) / 2015 ЧАСТЬ 3 Главный редактор: Вершинин Б.М., профессор, руководитель Института Психологии Новосибирского университета Ответственный секретарь: д. ф-м.н., Егоров Федор Тихонович (РФ, Санкт-Петербург) Редакционная коллегия: Геращенко Илья Анатолиевич - канд. филос. наук, доц. Гиркин Денис Владимирович - д-р геогр. наук. Данченко Кристина Валентиновна - канд. с.-х. наук. Донец Ирина Федоровна - д-р психол. наук, канд. мед. наук, проф. Евстахий Андрей Денисович - канд. техн. наук, доцент. Убезков Игорь Николаевич - канд. экон. наук Зеленский Константин Егорович - канд. физ.-мат. наук, доц. Иванов Иван Петрович - канд. пед. наук, доц. Карпенко Виктор Инокентиевич - канд. филос. наук, доц. Карпенко Татьяна Михайловна - канд. филос. наук, ст. преподаватель Козлов Семен Борисович - д-р хим. наук, проф. Левой Артем Александрович - канд. искусствоведения, проф. Лычак Мария Ивановна - канд. ист. наук, доц. кафедры естественно-гуманитарных дисциплин Смоленского филиала Российского государственного торгово-экономического университета. Мезенцева Алена Владимировна - д-р культурологии, проф. Прошин Денис Владимирович - канд. ист. наук, доц. Сероян Арсен Гиевич - канд. ист. наук, доц. Фукина Екатерина Петровна - канд. с.-х. наук, доц. ISSN 2413-5348

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  • ISSN 34567-1769

    "Educatio"

    7 (14) / 2015

    1

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    Educatio

    11 (18) / 2015

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    ISSN 2413-5348

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    Educatio(International Scientific Institute Educatio) 1000 .

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    . . 94Pishchik A., Provorova T

    RESEARCH PROGRAM OF NIZHNY NOVGOROD METHODOLOGICAL SCHOOL: SPHERES OF SOCIUM CONCEPT 96 . ., . .

    101

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    B. Matveevna

    MODERN PROCESSES OF RELIGIOUS BURYAT HOLIDAY SAGAALGAN (WHITE MONTH) IN TWO GERMAN CITIES - STUTTGART AND BOEBLINGEN (GERMANY) TOUS NEUMANN 172

    . ., . .

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  • 6 "Educatio" XI (18), 2015

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    THE FORMATION OF FEDERAL BUDGET REVENUES FROM FOREIGN ECONOMIC ACTIVITY IN MODERN CONDITIONS

    Kashipova GuzelSenior lecturer in Finance and credit, Institute of Economics, management and law, Naberezhnye Chelny

    . . , - .

    ABSTRACTIn the work the mechanism of formation of Federal budget revenues from foreign economic activity in modern conditions.

    The data on the role of tax revenues in the Federal budget. Identified key issues and factors, optimization of Federal budget revenues from foreign economic activity.

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    Keywords:. the revenues of the Federal budget, foreign trade, customs policy, export, import.

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  • 7 "Educatio" X (17), 2015

    1 2012-2014.,. . [1]

    2012. 2013. 2014.

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    524,7 526,4 1,7 496,9 -29,5

    312,5 317,8 5,3 286,0 -31,8

    212,2 208,6 3,6 210,9 2,3

    2014. - 782,9 . 2013. 7,0%. - - 687,3 . , 95,6 . .

    2014. - - -, 73,3% ( 2013. 74,4%). 2014. - 2013. 5,9% 9,2%.

    2014. 286,0 . 2013. 9,2%. 2014. 88,8%, 11,2%.

    - 2014. - 50,5% ( 2013. 50,8%). - - 2013 8,7%, : 7,6%, 3,7%, ( -) 21,0%, - 6,5%. - 17,9%, 30,7%.

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  • 8 "Educatio" XI (18), 2015

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  • 9 "Educatio" X (17), 2015

    ;

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    :1. http://www.gks.ru/wps/wcm/connect/rosstat_main/

    rosstat/ru/statistics/ftrade 2. ht tp: / /www.roskazna.ru/konsolidirovannogo-

    byudzheta-rf/

    1

    . ,

    EFFECTS OF INTERNATIONAL MIGRATION ON ECONOMY LABOUR RUSSIA

    Bashkirov Yana1st year student of economic security

    VPO Orenburg GAU

    Rakhmatullina Laysan IldarovnTeacher FGBOU IN OGAU

    Department of Economic theory and management Orenburg, Orenburg region

    . -

    . .

    ABSTRACTThe article deals with labor migration in Russia two periods. The statistics of emigrants and immigrants in Russia. Analyze

    the implications of migration flows.

    : ; ; ; ; .

    Keywords: migration; work force; emigration; brain drain; state.

    , , -, , .

    , -, , - - [3, .84].

    , - - ( ) - ( ).

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  • 10 "Educatio" XI (18), 2015

    . - [2, .2].

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    - . - , , . , 2013 11 . . - 10%, 2010 . 9,5 . , 1,5 . . - , . - , ( 2013 5,76%, 2012 6,45%). - , , , - . 3 . - , 4,5 . . - : , , , , , , , , , , .

    - :

    1. 2008 2. 2014-2015 - 2013 -

    - . , . - , , . , - 2012 , - (33,5 31,7 ). - (22,9 20,1 ), (21,5 20,5 ). - 2013 20 . [3, .85]

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    - 1 . - 1,25 -, 1917 . . , - : , [1, .3].

    - , - -. , 2014 203 659 - , . [4] - -, , - .

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    2014 , - , -.

    - :

    1. , - -. 10 - 2015 . , , 120- 3 , 270 5.

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  • 11 "Educatio" X (17), 2015

    , - (). , - , . , . , - , .

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    :1. .

    //.-2012.-16.- .1-12

    2. . //.-2015.-2(30).- .1-11

    3. .. - // -.-2015.-6(1).- .83-90

    4. . [- ]-URL: http://www.rosbalt.ru/main/2014/11/02/1333947.html

    5. .. // -.-2012.-1.- .110-13

    THE USE OPERATING LEVERAGE AS AN INSTRUMENT OF FORECASTING THE FINANCIAL RESULT FROM SALES

    Valishevsky Lyubov Gavrilovnaassociate professor of the Siberian State Industrial University

    Musatov Alexandra Ilinichnaassociate professor of the Siberian State Industrial University

    . -, . - .

    ABSTRACTThe work deals with the influence of the tool operating leverage in the financial result in its planning. Using the mechanism

    of operating leverage provides an opportunity to use it to detect changes in profits during the planning period due to the maneuvering of price indices and the volume of sales, bringing the conditions of demand for the products to be optimal. Given concrete practical recommendations for using the tool operating leverage in the enterprise.

    : , , , .

    Keywords: operating leverage, profit, price index, sales volume.

  • 12 "Educatio" XI (18), 2015

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    Sit . 10 % , , 15,2 % 1763,7 . .

    Sit . 10 % - , 15,2 % 1298,3 . . - 65 %, -, 100 %.

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    Sit . 10 %, - 2 %, 8 %. , -

  • 13 "Educatio" X (17), 2015

    16,8 % 1283 . . , , (16,8 % 23 % 15,2 %).

    Sit . 10 % 15 % - 5 %, - 27,1 % 1116,1 . .

    Sit . 10 % 17 % - 7 %. , 3 % 1485,1 . .

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    V = const = const D = const D

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    3. , % + 23,1 23,1 + 15,2 15,2 16,8 27,1 3,0

    4. :

    - 1,52 1,52 1,52 1,52 1,52 1,52 1,52 1,52

    - 2,31 2,31 2,31 2,31 2,31 2,31 2,31 2,31

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    ++=D=D )1(%100% .

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  • 14 "Educatio" XI (18), 2015

    3 %. - 23,8 %. 23,8 %.

    Sit 1-. -: = 2,3. - = 1,52. 5 % - 3 %. 6,6 %. , 6,6 %.

    2. - .

    Sit 2-. 5%, 7 %, ( : = 2,31 = 1,52) 9,38 %. , - 9,38 % -. 5 %. , , .

    , 3,13%. , - - , 7%, , 3,13 %.

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    , - , .

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    Sit 3-. , - , , - 10 %, , 4,1 %. .

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    17,9 %. , 17,9 % .

    Sit 3-. (= 2,31 = 1,52). 50% 17,9%. - 9,9 %, 9,9 %.

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    Sit 4-. - 3 %. 18,6 % 3 % . - .

    , - - , , . - , . , - - , .

  • 15 "Educatio" X (17), 2015

    .

    MARKETING IN THE TERRITORY OF LOCAL GOVERNMENT. BUSINESS FORECAST POSITIONS YEKATERINBURG

    Gauf YuliaMaster of the department of marketing and branding

    of the Ural State Economic University

    Kotlyarov GeorgeMaster of Regional and Municipal Department of Economics

    of the Ural State Economic University

    Tveritin MaximMaster of Regional and Municipal Department of Economics

    of the Ural State Economic University

    , --

    , -. - . . , - .

    ANNOTATIONThe purpose of this work - to analyze the value of the business positioning of the city as a tool for socio-economic development

    of the territory, to identify trends and prospects of its use in local government. The object of study - business positioning as a tool for social and economic development of the city. In our work, we have considered some way to move the territory - the formation and promotion of the business image of the city. We have identified a number of important features of the use of business positioning as a tool for social and economic development in Yekaterinburg.

    : , , , .

    Key words: marketing area, business positioning of the city, strategic programs, the development of Ekaterinburg.

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  • 16 "Educatio" XI (18), 2015

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    1 ( 500 )

    , . 2012 [3].

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    2. 250-350

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    -- , - . - -, , .

    - 360 . 2020 556 - . - - 900 .

    , - - . - 2020 700 . , 4 - 2,5 .

    1. [2]

  • 17 "Educatio" X (17), 2015

    2020 122 150 -. - - , - .

    -. - - -, - . - - .. -- , , -, , -- . , .

    - 40 2025 . - 56, 144. - .

    , , , - , - 2025 2,5 . - 2020 11 725 .

    2025 - -, , , - , , - ( 2).

    2. , . ( : [4])

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    200 . , 350 2020 . - 2035 (3).

  • 18 "Educatio" XI (18), 2015

    3. , . ( : [4])

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    :1. , .. []. .:

    , 2008. 110 .2.

    2020 [ ]: 26.10.2010 N 67/30.- - . - : http://www.consultant.ru

    3. -. [ ]. : http://www.mos.ru/

    4. . . [- ]. : http://.

  • 19 "Educatio" X (17), 2015

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    THE CONCEPTOFTHE RUSSIAN ECONOMY

    Gorshunova Irina cand. e. sciences, Associate Professor BBA name N.E. Zhukovsky and

    Y.A. Gagarin (Voronezh).

    Chernyshev Galina cand. e. sciences, Associate Professor BBA name N.E. Zhukovsky and

    Y.A. Gagarin (Voronezh).

    Rogov Nikolaisenior lecturer baafter, Associate Professor BBA name N.E. Zhukovsky and

    Y.A. Gagarin (Voronezh).

    . -

    . - - .

    ABSTRACT The problems of sustainable development of Russias economy in the current economic policy.The analysis of alternative

    options for the development of the Russian economy.The necessity of building a mobilization economy and revival of mili-tary-industrial power of the state.

    : , , .

    Keywords : economic policies, economic growth, sustainable development

    , - . , -, .

    - - , - , -. 90- - .

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  • 20 "Educatio" XI (18), 2015

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    - , -, 20/1 18 1948 ( ), - - [1].

    , 325 . ., , , , - [2].

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    - 28 2014 172- [4].

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  • 21 "Educatio" X (17), 2015

    , - - -.

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  • 22 "Educatio" XI (18), 2015

    , , - -- -, , - . - , () .

    : 1. Thomas H. Etzold and John Lewis Gaddis, eds., Con-

    tainment: Documents on American Policy and Strate-gy, 1945-1950. NSC 20/1 (pages 173-203).

    2. , . -. , 2012.

    3. - - . [ -

    ]. : http://www.planet-kob.ru/articles/3415.

    4. 28 2014 172- -. [ ]. : http://www.rg.ru/2014/07/03/strategia-dok.html)

    5. 7 2012 596 - . [ ]. : http://www.rg.ru/2012/05/09/gospolitika-dok.html

    6. - [ ]. : http://www.garant.ru/.

    , :

    ()

    .

    INTERACTION BETWEEN THE AUTHORITIES, BUSINESS AND SCIENTIFIC COMMUNITIES IN THE ENVIRONMENTALLY SUSTAINABLE DEVELOPMENT OF THE REGION: INSTITUTIONS

    AND INSTRUMENTS ENVIRONMENTAL PROJECTS

    Erosheva IrinaSenior lecturer in Economics and Management

    Institute of Entrepreneurship and Service Areas (Branch) Don State Technical University

    Shakhty

    ,

    , . --- , , , - , .

    ANNOTATIONThe article deals with the interaction of government, business and the scientific community for the implementation of the

    programs and projects of territorial development. On the example of the Rostov region considered a program of socio-ecological-economic development of the territory, the ecological state of the Rostov region, held forums, scientific achievements and areas for development of the basic mechanisms and tools of interaction between government, science and business entities for the purpose of effective collaboration.

    : , , -- -, -, .

    Keywords: environmental effects of accumulated damage of ecological and socio-economic development of territories, the business community, business organizations.

  • 23 "Educatio" X (17), 2015

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    1. /3(0,162 /3)

  • 24 "Educatio" XI (18), 2015

    , - . - ., ., .-, , 0,155 /3 .

    - , , , - , , , - . [4].

    , 21,58%. - .

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  • 25 "Educatio" X (17), 2015

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  • 26 "Educatio" XI (18), 2015

    - , - , -, - ;

    - - .

    :1.

    : 20.05.2015 http://donreporter.ru/grazhdanskij-forum-rostovskoj-oblasti-obshhestvo-i-vlast-strategiya-razvitiya-2

    2. .., .., .. - - : -. /: - I , 2015.-276 .

    3. .. - -: .- /: - -I , 2013.-128 .

    4. .., .. - . // IX - - - : - 1 4(9) 2015 .ISSN 3385-8879 .61-64 .()

    5. - .. , 10.10.2014, -

    -

    ,

    ,

    MONETARY REGULATION OF LENDING ACTIVITY OF COMMERCIAL BANKS

    Kalkabaeva Gauhar Muratovnadocent of the Banking department, Karaganda Economic University of Kazpotrebsoyuz, Kazakhstan

    - -

    . - - . -- . , .

    ABSTRACTArticle discloses the basic directions of state regulation of investment activity of commercial banks. Mechanisms and instru-

    ments of effective monetary policy are generalized considering the influence on real sector. Complex of measures was offered, implementation of which will assist the investment direction of bank system.

    : - , , ,

    Keywords: monetary policy, instruments, interest-rate policy, minimal reserves

  • 27 "Educatio" X (17), 2015

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  • 28 "Educatio" XI (18), 2015

    , - - , . - . , , - . , .

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  • 29 "Educatio" X (17), 2015

    , .

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    4. - - 2015 , 25 2015

  • 30 "Educatio" XI (18), 2015

    ,

    MULTIPLIER METHOD IN PHARMACEUTICAL INDUSTRY VALUATION

    Kitaev Mikhailstudent, Financial University under the Government of Russian Federation

    .

    . -, . .

    ABSTRACTThe article compares the concepts of value and profit in terms of their use in the evaluation activities. Valuation can be

    carried out using the method of multipliers. With the help of mathematical methods a table with the calculations of the major multiples for companies of the pharmaceutical industry is being provided. The conclusion of their usage has been made.

    : , , .

    Key words: value, valuation, multiplier.

    - . - , , , -, - , , , - .

    , - - . , Value Based Management (VBM). Value Based Management - , , SVA (Shareholders Value Added) (Economic Value Added, EVA).

    - - , ,

    .

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    , , -, . - , . , - , , . , - [3].

    , - . . , - . - -, -, , . , . - .

    - - , - , [1].

  • 31 "Educatio" X (17), 2015

    - : ( ), ( -), [2]. , - .

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    - P/E /, . , -. ,

    P/E - , , . , , -, . , P/E = 12, - 12 . . - 12 , P/E = 12. - NI = 150. , 150*12 = 1800.

    - . -, , - . -, -, . , -, - .

    - . . , , - , , , - . . , . - , - . , - [4, C. 143].

    , - - , , , . , - , , - , , IPO.

    , . . - . - . - , . - , -, CapitalIQ Bloomberg.

    - . - P/E P/E 10 PEG. P/E 10 , 10 . , , - P/E. , PEG , - , . - P/E .

  • 32 "Educatio" XI (18), 2015

    1

    P/E - . PEG P/E . - 1. , . , , , - , . , PEG - 2,447. P/E - 51,03. 17,8. 10- , - .

    , -, , , - , -. , , - .

    :1. 20.05.2015

    297 , - ( 1) // .

    2. .., .. - // -. . 2009. 4. . 49-57. [ ] . URL: http://sun.tsu.ru/mminfo/000063105/ec/08/image/08-049.

    3. . : // . 2003. 12. [ ] -. URL: http://fd.ru/articles/6185-otsenka-stoimos-ti-kompanii-razrabotka-i-primenenie-modeli.

    4. . . - // . 2015. 10-2 (90). . 142-146.

  • 33 "Educatio" X (17), 2015

    911.2/3:330 (575.2)

    ..., ., ,

    , .

    . .,

    , , .

    STATE OF KNOWLEDGE ECONOMIC EVALUATION OF THE LAND

    Nuralieva Nazgyl Moldalievna Candidate of Science, associate professor of Naryn State University named after

    S.Naamatov, department Accounting, Economics and Management, Kyrgyz Perublic

    Cholponai Kukanova Abdibekovna associate professor of Naryn State University named after S.Naamatov, department Accounting, Economics and Management,

    Kyrgyz Perublic ,

    . ABSTRACT In given article we had looked Economic Evaluation Lands, which characterized productively ability as a factor of production

    with system of physical and value data. : , (- ), -

    , .

    Keywords: Land Cadaster, Economic Evaluation Land (Health and recreation resources), Land rating, Legislation at Land.

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  • 34 "Educatio" XI (18), 2015

    - .

    . - , - . -, - , .

    ( - ) - , - , - . (584-578 . .) [3].

    - XVI. XVI-XVII . , , , [2]. XVIII-XIX . -, , , [1].

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    . , - , - . - , , - , - , - , , , . - , - , , . .

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    - , . . II - 1917. , . - 23 1919. [3].

    , 1921 . - . . 1926-1927 ., 9 1925 . . , : , , , -. - , , - [2].

    - - - . , : (1991.), (1991.), (1999.), (1999.), (1999.); : - (1991.), (1991.), -, - (1998.) ..[1].

    - 1969 . .. . -

  • 35 "Educatio" X (17), 2015

    . - - , - - - . [4]. .. . -, - ( - , ).

    .. 1972 , , - . - -, -, --, . -, 200 . , - 72-80 100%. . 28 - 56, [5].

    - . - , - . , [1].

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    . .. - , 1969- -227.

    3. . . - : -. . 3- .: , 1996.-240.

    4. . . .. , .. -, . . , . . - .1969.

    5. : - () - . A. .,- . , 3. -, . , . - , 1972.

  • 36 "Educatio" XI (18), 2015

    - ..

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    , . ,

    PROFESSOR M.D. KARGOPOLOVS MATRIX FORMULA - AN INSTRUMENT OF ACCOUNTING POLICY INTERNAL AUDIT

    Tamara Kuladzhi,Associate professor, candidate of technical sciences,Russia, Arkhangelsk, North Arctic Federal University after M.V.Lomonosov,

    Said-Alvy Murtazayev,Professor, doctor of technology science,Russia, Grozny, Grozny State Oil Technology University after Academician

    M.D.Millionshchikov,,

    Pavel VasilyevAssociate professor, candidate of economic sciences,Russia, Yakutsk, Yakutsk branch of Baikal State University of Economics

    and Law

    -

    .. , .

    ABSTRACTAn explanation of possibility of Professor M.D. Kargopolovs matrix formula application in accounting policy internal audit

    for innovative production (including cluster) costs calculation is given in the article.

    : .. , , , - , .

    Keywords: Professor M.D. Kargopolovs matrix formula, internal audit, accounting policy, innovative production costs, cluster.

    , .1 - - , - () [1], , () - .19 [20]. - . 5 [1] : - , , , , - .

    , , . .10 [1] ,

    - - ( ) -, - .., .

    ... .. . [13], - , - , - -.

  • 37 "Educatio" X (17), 2015

    - [15,17]. - 17/02 [17] - . 08 ( ) , . 08 : - , . - - . 08 . 91, - . 04 , , 4 -. .10 17/02 . 04 - 1- , , - ( , - ) , .11 : .

    .262 [15] -, ( ), , - , .

    , ( (), - - - ()) 2 - 2 24 2014 . 469- [18].

    - - , - .. [3,4], - [7, .336].

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    P = (E - AT)-1 *DT

    * C,

    : P = ||pj||; j =n,1 -

    () (, ); E

    nn; = ||aij||, i =n,1 , j = n,1 n

    n ;

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    , , n - (, -), : D , , (L + R + 1) , - , -

    (, ), C - , (L + R + 1) - , .

    Microsoft Office Excel - .. :

    = ( ( -(-());(D));)

    () - n - () .. .

    . . . .. [3,4], .. -, .. - .[6,12,19]. [14, . 17] , - - , - : ) - ; ) ; ) - ; ) () .

    , - , J.G. Kemeny, J.L. Snell, G.L. Thompson Introduction to fi-nite mathematics (1957 .), 1963 . - [5, c.271- 272].

    [7-11] , - , , - , -, .. -, [10,11] - -: - - , , : ( 70 % ) - .

    [9, 108-117.] , - - , , , ( ), .. - - , - .

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    .17 [16], -

  • 38 "Educatio" XI (18), 2015

    , - .

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  • 39 "Educatio" X (17), 2015

    , .. , - , ( , - ) - () n - (, ) - , , - .

    1. -11/2013 -

    -

    , - () -. URL: http://base.consultant.ru/

    2. N -8/2011 - - . URL: http://base.consultant.ru/

    3. . . - : .. / .(.) .-.-: , 2012.-87.

    4. . . - - (, ) // , ,

  • 40 "Educatio" XI (18), 2015

    : 100 .. -. -: - , 2012 .. 146-147.

    5. ., ., . - (J.G. Kemeny, J.L. Snell, G.L. Thompson Introduction to finite mathematics ( 1957 ) . . . -, 1963. 486 .

    6. .. // .: -, 1973. - 359 .

    7. .. : -: . / . (.) . -. 2- ., . : . ..-, 2014. 368 .

    8. .. -: . /.. ; . (.) . -. : . ..-, 2014. 296 .

    9. .., .. / XXI : - . .2: II (, 16-18.05. 2012 .)/ .. .. ; .(.) -.- . ...- : , 2013. 108-117.

    10. .., , -.., .., .. - .. // - . -. 4 (101) / 2013. .157-161.

    11. .., , -.., .. - .. //- . . 6 (115). 2014. .51 - 63.

    12. .. : . . / . . . .. . .: .- , 1997. 479.

    13. .., .. - - - // .

    . 2015, 21. URL: http://base.consultant.ru/

    14. .., .. -- -- : . . -.:-,1990.-144 .

    15. ( ) 05.08.2000 117- (. 05.10.2015) . URL: http://base.consultant.ru/

    16. 06.10.2008 106 (. 06.04.2015) ( - ( 1/2008), - ( 21/2008)) . URL: http://base.consultant.ru/

    17. 19.11.2002 115 (. 18.09.2006) - --, - - 17/02 . URL: http://base.consultant.ru/

    18. 24.03.2014 469- , - , - , - URL: http://base.consultant.ru/

    19. - (), ( - 19.10.1977 N 125) . URL: http://base.consultant.ru/

    20. 06.12.2011 402- (. 04.11.2014) . URL: http://base.consultant.ru/

    21. 23.08.1996 127- (. 13.07.2015) -- . URL: http://base.consultant.ru/

  • 41 "Educatio" X (17), 2015

    . ., , . - -

    -

    - -

    -

    BACKGROUND OF THEORETICAL ANTI-CRISIS MEASURES OF THE RUSSIAN ECONOMY BRANCHES

    Kurochkina Anna Head. Department of Management, Doctor of Economic Sciences, Professor of St. Petersburg State Trade and Economic

    UniversitySankt-Petersburg

    Anzhenko Victoria student at St. Petersburg State Trade and Economic University

    Sankt-Petersburg

    , . - , , .

    ABSTRACT In the article the study of the crisis in the Russian economy and proposes a number of anti-crisis measures to mitigate the

    effects of the financial crisis is conducted. For each sector should be applied individual instruments and measures to combat the crisis as not yet developed a unified approach that would find a way out of the crisis.

    : , , , , -, .

    Keywords: financial crisis, anti-crisis measures, trade and catering, building, industry, agriculture.

    - , 2008-2009 , - . - : -, , -, , , - , , , -. , - , ,

    - .

    - - - .

    - 2014 - 2015 :

    ( 2014 50%);

    ( 2015 4,9% 11,4%);

    ( 2015 5% 14,5%).

    , 2014 .

  • 42 "Educatio" XI (18), 2015

    , . - , , , , .

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    : 14-15% 30 ; - , , ; , - ; ; - , -; ( ); , ; - ( - ).

    3. , 2014 , 20%, 45%.

    , : ; - ; -, , - ; - , ; - , ; , .

    2014-2015 , . - , - - .

    2015 - 4,6%, 2,1%. , -, , , - ,

  • 43 "Educatio" X (17), 2015

    70% - [3].

    , - . - - . -, 2014 17%, - - , , , . , 2020 , 100 , - [1].

    , - . , -

    - , -, , , - .

    :1. 1.

    - , 2013 - 2020 [ ] . URL: [http://mcx.ru/navigation/docfeeder/show/342.htm].

    2. 2. . . - . --, 2013. - 320 .

    3. 3. .., .., .. // - . 2015. - 1 (111), ISSN 1998-1627.- . 30-38.

  • 44 "Educatio" XI (18), 2015

    .., - -

    -

    - -

    -

    RESEARCH OF DEPENDENCE OF TRADE ENTERPRISES TURNOVER BY THE TYPE OF OWNERSHIP OF SHOPPING AREA

    Lukina Olga assistant professor of management, candidate of Economic Sciences of

    St. Petersburg State Trade and Economic UniversitySankt-Petersburg

    Abalmasova Veronica student of St. Petersburg State Trade and Economic University

    Sankt-Petersburg

    -

    , , . - .

    ABSTRACT In the article the hypothesis about the dependence of the enterprise sphere of trade turnover by the implementation of activities

    in the areas acquired in the property or on a right to lease is considered. Based on the analysis of key performance indicators of commercial enterprises the degree of dependence between the studied parameters is determined.

    : , , , , .

    Keywords: trade enterprise, turnover, rent, public demand, shopping area

    - . . - , : 18%. - . : , , -.

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    3 - :

    2012 -21394526,2 . . 2013 -23685913,5 . . 2014 -26356237,3 . . [5]. , 2013 -

    2291387,3 . . 10,71% - 2012 , 2014 11,27% 2670323,8 . .

    - . 2012 20,5%, 2013 1,4% 21,9%, 2014 1%, 22,9%.

    , -

  • 45 "Educatio" X (17), 2015

    . , --, . (9,2% 2014 ).

    - - -. 52,1% (1017623 . .), [5]. , - , - 2014 4,147 . . . , - 1 . . 245387,8 .

    , , , , : ` , Ltd. , -, , : , , -. - .

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    2014 ` , Ltd X5 - :

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    ` 1 . . - 2014 402752,2 [2]. Ltd 188745,1 [3], 5 , - , -, ., 324652,4 .

    , , , - , -, , - , , 19,39%, .

    ,

    - .

    , - , -. , : , - , . - , . , , , - . , - .

    , , , : , , - , , , , , -, [1]. - - .

    :1. Nielsen: -

    [- ]. : http://www.retail.ru/news/25045/- . - . . ( 11.11.2015).

    2. [ ]. : http://okeyinvestors.ru/media/attachments/OKEY_audited_FY2014_financial_results.pdf- . - . . ( 11.11.2015).

    3. Ltd [ ]. : http://www.lentainvestor.com/ru/investors/financial-results/ifrs-statements- . - . . ( 11.11.2015).

    4. .., .. -- // . : . - 1 (52). 2012. C. 251-256.

    5. [ ]. : http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/enterprise/retail/#- . - . . ( 08.11.2015).

  • 46 "Educatio" XI (18), 2015

    .

    ,

    ,

    THEORETICAL ASPECTS OF CONTROL AND SWELLING IN THE PROJECT.

    Makoveev ArtemStudent Financial University under the Government of the Russian Federation, Moscow

    Muev BorisStudent Financial University under the Government of the Russian Federation, Moscow

    -

    , . . - .

    , , , , .

    ABSTRACTToday the problem of management control and accountability in the design environment is an object of special attention in a

    variety of industries that determine the relevance of the chosen topic of the thesis. The importance of monitoring and reporting of the project is of great importance for the management of the project as a whole.

    KeywordsProject management, project management, project investment, project monitoring and swelling.

    , -, 30 , , - -. , . , - - .

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  • 47 "Educatio" X (17), 2015

    , - , , -.

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  • 48 "Educatio" XI (18), 2015

    - ).

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  • 49 "Educatio" X (17), 2015

    . - .

    , , - .

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    - , . , , , . , - .

    , , - . , , , - . - - , -, , - .

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    [] / ; [. . . -]. - 2- . - [ .] : , 2010. - 431 .

    2. . . . - [ ]: : - / . ., . . ; . .. , . , . . - -: . . . , 2010.

    3. , . . [] : - / . . . - - : - , 2009. - 14 .

    4. . . - : - : : 08.00.05 / ; [ : . - ]. - , 2011. - 190 .

    5. -: , -, / [. . - .] ; - - , . . . . - -. - : - , 2011. - 104 .

    6. [] : , : [ -] / . . [ .] ; . . . . , . . . - 8- ., . - - : -, 2012. - 959 .

  • 50 "Educatio" XI (18), 2015

    ,

    ,

    PLANNING METHODS OF FINANCIAL RESULTS

    Makoveev ArtemStudent Financial University under the Government of the Russian Federation, Moscow

    Muev BorisStudent Financial University under the Government of the Russian Federation, Moscow

    . .

    , , , , - , -

    .

    ABSTRACTFinancial planning is the process of predicting financial results and financial condition of the company based on analysis of

    financial and investment policy. In this article we will discuss and summarize the theoretical aspects of the methods of financial planning.

    KeywordsFinance, planning, financial planning, normative method, calculation and analytical method, the balance sheet method.

    -

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  • 51 "Educatio" X (17), 2015

    - :

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  • 52 "Educatio" XI (18), 2015

    - ( , );

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    - , ..

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    - , , - - , - . , , , , . - , -, , -, , - .

    1. .. . . ,

    . 3 ., . . : , 2013 -784 .

    2. : . -, /.. [ .]; . . .. .. . 9 . . -- 2013 -960 .

    3. : / .., .., .. .; . . - . , . .. . . 2011 800 .

  • 53 "Educatio" X (17), 2015

    . . ,

    RESERVES OF GROWTH OF PROFIT

    Matrenina Natalia student of the Kuban State Agrarian University

    Sidorchukova Elena cand. e. Sciences, Associate Professor of Kuban State Agrarian University

    ,

    . - - .

    ABSTRACTThe article describes the approach to the interpretation of the concept of reserves of the organization and its classification

    attributes, which are defined on the basis of reserves Agriculture Organization. The method of regression analysis investigated the relationship of various factors, and profits from the sale of products on the example of the agricultural organizations of Krasnodar Region.

    : , , -

    Keywords :Provisions organization reserves of growth of profit from sales of products, correlation and regression analysis

    - . - . . , -, () .

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  • 54 "Educatio" XI (18), 2015

    1.

    2 - . , - , -

    [2]. , , - - . - 242 , - .

    2.

  • 55 "Educatio" X (17), 2015

    1 - : (x1), 1 (x2), (x3), 1 (x4), 1 -(x5).

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    :

    = 166,44 + 1,0481 + 0,1512 + 0,1843 +0,0814 (1) -

    :

    1 1,048 .; -

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    1 0,081 .

    , - R 0,68, - -, . - 0,462, .. 1 46,2%, .

    , - , - - - - , - , - - .

    :1. / . . .:

    -, 2009.- 197.2. .., .., .. -

    , - // , 2013. - 91. . 1589-1604.

    3. .. / .. , .. , .. // , 2013.- 6 (35).- . 101-113.

    4. .. , -. .: , 1992.

    5. .. - // - , 2012. - 5. . 13

    6. . ., . ., . . - . - : --, 2006. 254 .

    7. .. - / .. -, .. // - . IV - - , . : , 2015. .186-191.

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    9. / . .. -. .: , 1999. 1055.

  • 56 "Educatio" XI (18), 2015

    ..,

    SOCIAL CAPITAL AS MANAGEMENT OBJECT

    Mulyukova RaniyaPhD (candidate of economic Sciences), associate professor

    of Kazan cooperative institute

    .

    , - , . . , . .

    ABSTRACTInnovative social activity is a basic detector of its competitiveness. In modern conditions innovations are based not on new

    combinations of resources and inventions as it was in industrial economy but on streams of knowledge and information. That is why an activation of everybodys creative opportunities is a demand of nowadays. Modern innovations are the result of crea-tive interaction during which new knowledge was constructed. In these conditions the problem of social capitals management becomes actual.

    : , , Keywords: Innovative economy. , innovatives soziales Kapital, Soziales Kapital

    , , - , , , , , . -, - - , . . , - , , , , - .., , , . - , - - , , - (1, .16).

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  • 57 "Educatio" X (17), 2015

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  • 58 "Educatio" XI (18), 2015

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  • 59 "Educatio" X (17), 2015

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    5. . // . 2001. 3. . 123.

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    15. .. - // , 7, 2015. . 393-396

  • 60 "Educatio" XI (18), 2015

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  • 61 "Educatio" X (17), 2015

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  • 62 "Educatio" XI (18), 2015

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    METHODS AND ALGORITHMS FOR MULTICRITERIA EVALUATION AND DECISION MAKING IN NON-STATIONARY SYSTEMS

    Khazhmuradov Manap AkhmadovichDoctor of Technical Sciences , Professor, Head of thed Department of National Science Center Kharkiv Institute of Physics and

    Technology, Kharkiv, Ukraine

    Khasambiyev Ibragim VakhayevichPhD, Associate Professor, Head of the chair of the Grozny State Oil Technical University. named after Millionshtchikov, Grozny

    Khadzhiyeva Laura KuyrayevnaDeputy dean of the the Grozny State Oil Technical University. named after Millionshtchikov, Grozny

    .

    . - ( -). , .

  • 63 "Educatio" X (17), 2015

    ABSTRACTThe aim of this article is to develop methods and algorithms for multi-criteria evaluation and decision-making in non-

    stationary systems. The synthesis of the proposed algorithms is based on the idea of Monte-Carlo method. It made possible to obtain a sample of random values of output variables, and after analysis of them to determine the distribution law and statistical parameters of the output process.

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  • 64 "Educatio" XI (18), 2015

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  • 65 "Educatio" X (17), 2015

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  • 66 "Educatio" XI (18), 2015

    T(t). - - . 1.

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    1. .., .., .., .. - // 4- - - 2015, , . .114-115.

    2. .. - // - . 1997. 1/3. .53-60.

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  • 67 "Educatio" X (17), 2015

    339.138

    , , 105005, . , . .. ,

    ,

    : .., .., , 105005, . , . ..

    : Keywords: marketing, strategy, former

    , -

    . , , - .

    ABSTRACTMarketing strategy one of the most important elements of organization management that allows you to achieve the highest

    success of the company. Today, there are a number of methods conducive to its development, however, wins that company which monitors innovations in the industry and adapts its marketing strategy to the market trends.

    . .

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  • 68 "Educatio" XI (18), 2015

    . - , , - . , - - . , , .

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    - , . - GE (General electric) SWOT.

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    2008. 342 2. .., .., .. -

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    3. ., . --: -. .: , 2012

    4. ., ., . 3.0: - . .: , 2011-197

  • 69 "Educatio" X (17), 2015

    . 2

  • 70 "Educatio" XI (18), 2015

    :

    APPEAL PROCEEDINGS: THE NATURE AND CONTENT OFmaster student of the Central branch of the Russian State University of Justice

    Voronezh

    433- -

    , . , . , , , .

    ABSTRACTThe enactment of the provisions of Federal law No. 433-FZ have been an opportunity to provide more protection of rights

    and legal interests of persons who in one way or another were involved in the relevant type of legal relations. However, there were a number of issues relating to appeals against court decisions in criminal cases on appeal. The purpose of this article is to study the nature of the appeals proceedings in criminal matters in accordance with these changes, and identify problems arising for this reason and the ways of their solution.

    : ; ; .

    Keywords: appeal proceedings; criminal procedure; appeal.

    1 2013 29 2010 -- , , - - - [4, . 1619]. - - -. , - , .

    , , , [4, . 118]. - , , , .

    , . , - . , . , - - . , - - , , [3, . 458]. , , , - . , - , , , - .

  • 71 "Educatio" XI (18), 2015

    , - , , - , - [7, . 131], -. , , , .

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    ; , . 1 . 363 . , , . - , , .

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    , , - .

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    , , 389.24 , , . - . ( - ) , - . - , , , , , .., [5, . 29]. , . , .., - . - - , - .

    , , - -

  • 72 "Educatio" XI (18), 2015

    , . - - , . , , -.

    :1. .. -

    // . 2013.12. .1619-1624.

    2. .. // -. 2014. 3. 19-24.

    3. .. : /- ; . ... .: , 2015. 656 .

    4. . - // . 2014. 2. .118-122.

    5. .. // -. 2013. 3. . 27-29.

    6. .., .. -: : 6- ., . .: : --, 2015. 736 .

    7. .. - : . : - - . -, 2010. 162 .

    , , -

    , .

    PROBLEMS AND PROSPECTS OF ACTIVITY OF THE COMMISSION ON AFFAIRS OF MINORS AND PROTECTION OF THEIR RIGHTS ON HEARING OF CASES ABOUT ADMINISTRATIVE

    OFFENCES OF MINORS

    Vojvodina Tatiana Gennadievnacandidate of jurisprudence, associate professor, leading researcher of research institute of Academy of the Prosecutor Generals

    Office Russian Federation, Moscow

    -

    . , -. . - .

    ABSTRACTIn article problems of legal regulation of activity of the commissions on affairs of minors and protection of their rights are

    considered. Special attention is paid on problems in activity of the commission on hearing of cases about administrative offenses of minors, to taking measures of influence to minor offenders. It is indicated the need of establishment of control of activity of the commission. For prospect questions of an assessment of efficiency of activity of the commission are considered.

    : ; ; - ; ; ; .

    Keywords: commission on affairs of minors and protection of their rights; minors; administrative offenses; administrative responsibility; control; efficiency assessment.

  • 73 "Educatio" XI (18), 2015

    - ( , ) - (- ), - , 06.11.2013 995 ( ).

    - . 1.3, 22.1, 23.2 .

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    , - , - (16 ), - . - , -. , , - , - , .

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    , , , (-, 11.07.2014 126- - - ; 29.12.2005 126- ; 01.10.2003 142 - - ; - 21.08.2014 341- -

    .).

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    .

    - - - [3, . 8-12].

    . 2 . 2.3 - , - 16 18 , - - , - .

    , .. [5,.67-69], .. [2, . 57-61] , .. [1, . 57-62], , 1989 ., - , - ( ) 1985 ., , , : - 14.12.1990, , -.

    - - , - , , ( ) , - , - .

    , 16 - -.

    - [4, . 40-42], [6, . 43-46].

  • 74 "Educatio" XI (18), 2015

    , - .

    , .. , - - , - , .

    , , - - ( , , ; ), - [2, . 57-61].

    , - , , 14.01.1918 . [7, . 3-6].

    - . , - - 18.09.2001 148 -- .

    -, - .

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    - - - ( . 7 ).

    - ( ) 06.05.2006 272 - , - , - - .

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    - - , , - -, - , - , -, , - [5, . 67-69], [1, . 57-62].

    .

    , 06.10.1999 184- () - . 26.3.2 - - 29.12.2006 258- , - 06.10.2003 131- (. 18.1 - 18.10.2007 230-). 21.08.2012 1199 - - -.

    - -. , , - 26.01.2015 9- - - - -.

    , -, - , -.

    :1. .. -

    // -

  • 75 "Educatio" XI (18), 2015

    . 2012. 10. . 57-62.

    2. .. -: - // - . 2013. 6. . 57-61.

    3. .. - - : - . 2011. 8. . 8-12.

    4. .., .. - - // . 2013. 5. . 40-42.

    5. .. - // . 2012. 6. . 67-69.

    6. .. - // . 2012. 2. . 43-46.

    7. .. -: // - . 2012. 4. . 3-6.

    338.22.021.1

    .., .. .. ,

    , 660014, . , . , 31

    , , . , , , . . - - , .

    : , , - .

    STANDARD AND LEGAL REGULATION OF DISTANCE LEARNING

    Koleda N.E., Goreva I.A.Siberian State Aerospace University named after academician M. F. Reshetnev

    Krasnoyarskiy Rabochiy pr. 31, Krasnoyarsk, 660014, Russia

    Education, certainly, is key process in the modern world. And, as any other process, suffers continuous changes, is improved and submits to the separate standard norms. Formation and development of remote education became very important step. In article standard and legal regulation of such method of training, its state and problems is considered at the moment.

    Keywords: Education, distance education, normative-legal regulation.

    , - . - , , - .

    - 1995-1996 ., -

    () . .

    , - 18 2002 . 4452 ( ) - , - ( 137 06.05.2005).

  • 76 "Educatio" XI (18), 2015

    . - , - - .

    - - ( .), - . , , - , , -- - .

    -- - (, 24 2015 ). 21 2012 , 26 2012 .

    - - , - , - , - - .

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  • 77 "Educatio" XI (18), 2015

    , , - , . , , - .

    1. .., .. - // -. 2011. 6;

    2. -

    3. .., .. - : - / -. . . - . .. . -, 2012. 188

    4. . -- -

    5. 18 - 2002 . 4452 - ( ) - , - -

    6. (, 24 2015 )

    7. : - [ ]. - http://www.openet.edu.ru/

    8. - - [ ]. - http://cis.rudn.ru/ - - -

    References

    1. Obruchnikova A.A., Gladilina I.P. Development of MODERN EDUCATIONAL SERVICES IN ACTIVITY of PUBLIC ORGANIZATIONS//Modern problems of science and education. 2011. No. 6;

    2. The report of the working group of the State Council of the Russian Federation on education reforming Educational policy of Russia at the present stage

    3. Zhuravleva O. P., Mikhalev L.P. Interactive mode of the organization of modern educational process: educational and methodical grant / Krasnoyar. the state. pedagogical university of V.P. Astafyev. Krasnoyarsk, 2012. 188 with

    4. AMIROV K.F State and Problems of Standard and Legal Regulation of Distance Learning

    5. The order of the Ministry of Education of the Russian Federation of December 18, 2002 No. 4452 About the statement of the Technique of application of remote educational technologies (distance learning) in educational institutions of the higher, secondary and additional professional education of the Russian Federation

    6. The law of the Russian Federation About education in the Russian Federation (the edition operating since July 24, 2015)

    7. Russian education: Russian portal of open education [An electronic resource]. - http://www.openet.edu.ru/

    8. Information and education portal of Commonwealth of Independent States [An electronic resource]. - http://cis.rudn.ru/-Article about development of standard and legal bases of remote education in Russia

  • 78 "Educatio" XI (18), 2015

    - , . -

    SOME ASPECTS OF THE LEGAL SITUATION OF REFUGEES IN RUSSIA

    Kosareva Vladislavalecturer department of fields of law of the St. - Petersburg humanitarian university of trade unions, St. Petersburg

    . ,

    , , . , .

    ABSTRACTThe article is devoted to some aspects of the legal status of refugees in domestic practice. Through the analysis, the statistical

    data determined the regulatory framework governing the migration processes. In particular, it analyses the effectiveness of migration policy of Russia towards refugees.

    : , , , , .

    Keywords: migration, migrants, legislation, refugee, asylum.

    , - , , , , - - - ; , - , .

    . - . - , . , - -- . 400 . , , , 250 . - [1, . 86]. , , . - , - -

    , , , , .

    - - , - . , - , - , 2014 . - - 11712 [8, ].

    OCHA 27 2015 . 6832 , 17 087 , 2,3 . [5, ].

    - . , . - . , , , , - - 1951 ., 1967 ., .

    , - - , -, , -

  • 79 "Educatio" XI (18), 2015

    [2, . 110]. 24 1993 [3, . 1]. -, - .

    - , , . , . , . - - , .

    -, - (1951 .); 4528-1 , () [6, .1]; 4530-1 [7, .427], 1993 , 21 1997 . 746 - [4, .3601].

    , , . - (. , , , ..). - , . -, . , - , . - , -. , , - .

    - .3 .3 .

    : ( -), , . , - , .. ( . 6 - 2,3,6,7).

    , - , - .5 .10 3

    . , , - () (.13 -), , , () .

    - : ; , ; - .

    -- , - , . - . , - , - . , 2,5 3,3 , . - , , - . , , , - - , - . - . - 2014 , - .

    , 2 . 12 2014 5789 229 , - 265448 . , - 106319 . , 157 791 . [9, ]. - , -, .

    - - , , - . - - - .

    - , , - -

  • 80 "Educatio" XI (18), 2015

    , - , .

    - , - , - , - . , - .

    :1. . -

    : - . : - - . 2009. 202 .

    2. .. : - - : -..: . 2003.264 .

    3. 24.09.1993 . // - .1995. 22..1.

    4. 21.07.1997 . 746 - -// .1997. 30.. 3601

    5. - . [ ]. : http://reliefweb.int/sites/reliefweb.int/files/resources/ocha_ukraine_situation_update_number_7_14_august_2015.pdf

    6. 19.02.1993 N 4528-1 -// .1997. 126.

    7. 19.02.1993 . 4530-1 // . 1993. 12. . 427.

    8. . [ ]. : http://www.fms.gov.ru/treatment/review_of_citizens/obzor_2014/obzor_12_2014/index.php

    9. . [ -]. : http://www.fms.gov.ru/about/statistics/data/details/110975/

    -

    -

    BY THE ISSUE OF CIVIL LIABILITY FOR ENVIRONMENTAL DAMAGE

    Mazitov Ruslan Ravilevich senior lecturer of the Far Eastern Law Institute of the Ministry of the

    Interior of the Russian Federation

    , - -

    .

    ABSTRACTThe article analyzes the law allows us to generalize the issue of civil liability for environmental damage.

    : - , , , , , .

    Keywords: civil liability, environmental violations, environmental damage, loss, non-pecuniary damage.

    - - . -- -

    - , - - , - .

  • 81 "Educatio" XI (18), 2015

    - , - : -, - . , -, - , , , -, , - , [7, . 5] .

    - - , , , - - , . - 15 1064 - , - , , , - , [1. 2], 77 - , , , , , - , , - - , - [3].

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    .

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    , , - - , , . [4].

    , , - - . - , , -, .. . - - : , . [6, c. 23] . () , - , . -, , , -. , , - , . .

  • 82 "Educatio" XI (18), 2015

    - , , , - () - [5, c. 12].

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    :1. (

    ) 30.11.1994 51- // - . 1994. 32.. 3301.

    2. ( ) 26.11.2001. 146- // - . 2001 . N 49 . 4552.

    3. 3. 10.01.2002. 7- // - . 2002. 2. . 133.

    4. 4. 20 1994 . 10 - - // - . 1995. 3.

    5. 5. .. - : : . . ... . . . . 2004.

    6. 6. .. - - : //. 3. 2005.

    7. 7. .. - - , - - // . 2010. 8.

  • 83 "Educatio" XI (18), 2015

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    ABSTRACTThe article is devoted to some questions of the prosecutors participation in adversarial criminal proceedings in the trial stage.

    The problem of the independence of the public prosecutor in case of refusing of the prosecution and the problem of taking into account the views of the victim when making such a decision are analyzed.

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    Keywords: criminal process, public prosecutor, accusation, legality, refusing of prosecution.

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