V.V. Kozoderov1, E.V. Dmitriev2 1Lomonosov Moscow State University, GSP-3, Leninskiye Gory, Moscow, 119899, Russia 2The Institute of Numerical Mathematics of the Russian Academy of Sciences, Gubkin str., 8, Moscow, 119333, Russia
Keywords: дистанционное зондирование, обработка гиперспектральных изображений, распознавание лесной растительности, восстановление параметров, прямые и обратные задачи, remote sensing, optical imagery processing, pattern recognition of forest vegetation, parameters retrieval, direct and inverse problems
Evolving cognitive technologies of forest cover pattern recognition of different species and ages while hyperspectral airborne imagery processing, characteristic features of the images formation obtained by optical receiving devices are considered together with models of the registered spectra description and forest cover parameters retrieval. Specific conditions are shown of direct problems solution in the form of dependence of the spectral functional on optical properties of the forest canopy and inverse problems of the forest vegetation phytomass volume retrieval as well as its biological productivity parameters in their possible applications in climate models.
O.V. Nikolaeva
Keldysh Institute of Applied Mathematics of the Russian Academy of Sciences, Miusskaya sq., 4, Moscow, 125047, Russia
Keywords: атмосферная коррекция, коэффициент яркости, высокое пространственное разрешение, atmospheric correction, reflectance, high spatial resolution
The fast atmospheric correction algorithm is described. The algorithm is based upon presentation of the reflectance for any albedo via reflectances for the same atmosphere and model surface albedos. Test results to demonstrate workability of the algorithm for high spatial resolution data processing are presented.
A.S. Zapevalov, N.E. Lebedev, S.V. Stanichny
Marine Hydrophysical Institute National Academy of the RAS, 2, Kapitanskaya St., Sevastopol, 299011, Russia
Keywords: оптические изображения, оптический контраст слик-рябь, распределение уклонов морской поверхности, optical image, optical contrast slick-ripples, distribution of the sea surface slopes
The inversion of the optical contrasts between the ripple and slick areas created by natural processes is analyzed. It is shown that, depending on the solar zenith angle and the angle at which spacecraft-mounted optical scanner observes the slick-ripple areas border, the intensity of light reflected from the slick area may be either greater or less than the intensity of light reflected from the ripple area. The quantitative evaluations of the sea surface slopes corresponding to inversion of the slick-ripple areas optical contrast are obtained.
O.V. Grigorieva, D.V. Zhukov, A.V. Markov, V.F. Mochalov
Military Space Academy name A.F. Mozhayskogo, 13, Zhdanov st., St. Petersburg, 197198, Russia
Keywords: батиметрия, гиперспектральные данные, коэффициент спектральной яркости, показатели поглощения и рассеивания света водой, bathymetry, hyperspectral data, reflectance, absorption and scattering of light in water
The method is considered for updating of the coastal water depths according to multi- and hyperspectral remote sensing imagery in the visible and near infrared spectral range. The depth recovery for each element of the image is produced on the basis of solving the inverse problem, which consists in training an artificial neural network using a semi-analytical model of radiation transfer in water taking into account the effects of scattering and absorption of light in the underwater light field at least in three informative spectral channels for each bottom type. At the same time, it is possible to adjust the learning process by means of regression algorithms for determination of organic and mineral impurities in water on their in-situ measurements. We enriched the library of the spectral characteristics of different types of bottom and found informative signs identifying them. The results are tested according to aviation and hyperspectral space imageries.
D.V. Zhukov
Military Space Academy named after A.F. Mozhayskogo, 13, Zhdanov st., St. Petersburg, 197198, Russia
Keywords: гиперспектральная съемка, нефтепродукты, минеральные взвеси, коэффициент спектральной яркости, обработка материалов авиакосмической съемки, система спектральных признаков, hyperspectral sensing, petroleum products, mineral particles, spectral brightness coefficient, space imagery processing, system of spectral characteristics
The paper explores the features of the spectral characteristics of clean and contaminated water bodies identified on the basis of theoretical and experimental research. The original system of stable spectral features has been formed and can be used to identify and define qualitative and quantitative characteristics of sea pollution by oil products and mineral suspensions.
An indirect estimation of nitrogen and potassium on experimental agrophysical fields for the two wheat varieties "Ester" and "Trizo" by mathematical analysis of the results of aircraft hyperspectral survey in the range from 450 to 900 nm is considered. After pre-processing of the received signals and performing external calibration (atmospheric correction) of image (conversion from signal space to the spectral brightness coefficients) nitrogen and potassium content is estimated by comparison of the remote data processing results with laboratory measurements of the percentage composition of the analyzed chemical elements in plant stems on test plots. Method of subpixel analysis is used for calculations where as reference are considered two middle spectrums calculated on the plots that corresponded to the maximal content of nitrogen and potassium. The quality of the result is controlled by comparing the concentrations of these substances and estimations of concentrations for those plots that are presented in the image herewith their spectral vectors are not used as reference. The results showed a significant dependence of the accuracy of the estimations on the type of probed culture.
This paper presents a statistical microphysical model of atmospheric aerosols for the spring-summer-autumn period for the territory of Belarus and Poland developed at the base of long-term measurements at AERONET stations, carried out in Minsk and in Belsk (Poland). This model can be used for atmospheric correction of the Earth satellite monitoring data. Under this model aerosol consists of two fractions (fine and coarse), each of them having a lognormal particle size distribution, a fixed average size and rms, and fixed values of the real and imaginary parts of the refractive index. An aerosol coarse fraction consists of two components, containing spherical and non-spherical (spheroidal) particles. The only variable parameter of this model is the ratio of volume concentrations of fine and coarse fractions. It is shown that the parameters of the developed Belarus and Poland aerosol model are very close to those for the moderately absorbing aerosol model used for West Europe.
V.G. Astafurov1,2, A.V. Skorokhodov1 1V.E. Zuev Institute of Atmospheric Optics of Siberian Branch of the Russian Academy of Science, 1, Academician Zuev square, Tomsk, 634021, Russia 2Tomsk State University of Control Systems and Radioelectronics, 634050, 40 Lenina Prospect, Tomsk, Russia
Keywords: атмосферные гравитационные волны, облачность, признаки Хаара, распознавание образов, спутниковые данные, стратификация, atmospheric gravity waves, cloudiness, Haar-like features, pattern recognition, satellite data, stratification
We consider an algorithm for identification of atmospheric gravity waves cloud views above water surface by MODIS imagery with 1000-m spatial resolution. Areas of the planet are outlined where these phenomena are the most frequent. Annual repeatability of atmospheric gravity waves сloud views is determined to the coasts of the Arabian Peninsula, and Australia, Mozambique Channel, and the Kurile Islands. We give a description of these phenomena identification algorithm based on Viola-Jones method. The cloud types, which forme atmospheric gravity waves cloud views are defined. The results of their identification in full-sized MODIS imagery of different planet regions are discussed.
P.N. Dagurov1, A.V. Dmitriev1, S.I. Dobrynin2, A.I. Zakharov3, T.N. Chimitdorzhiev1 1Institute of Physical Material Science of the Siberian Branch of the RAS, 670047, Ulan-Ude, 8, Sakhyanovoy str 2Buryat Institute for Telecommunications and Information Sciences, 670031, Ulan-Ude, 152, Trubachev str 3Kotelnikov Institute of Radioengineering and Electronics, 141190, Fryazino, Vvedenskogo str., 1
Keywords: радиолокационная интерферометрия, деформация почвы, обратное рассеяние микроволн, слоистая почва, фаза волны, radar interferometry, deformation of soil, backscattering of microwaves, layered soil, wave phase
The results of satellite differential radar interferometry in L-band (wavelength is 23 cm) are shown for the vertical land movement estimation due to seasonal deformations. A comparison was performed between results of radar interferometric measurements and field geodetic data. It was found that in winter, the discrepancy between interferometric and geodetic measurements does not exceed 1 cm, and in summer, when the moisture of topsoil changes, the discrepancy reaches 2-2.7 cm. The phase model of backscattering of microwaves by a two-layer soil with rough boundaries is proposed to assess the observed phase residuals. The model allows us to estimate the phase of backscattering wave. It is based on the ray approach and the assumption of small irregularities of the boundaries. The results of numerical calculations show that the layered structure of the earth's cover can cause a noticeable variation in the phase of backscattering wave.
Y.M. Polishchuk1,2, I.N. Muratov2, V.Y. Polischuk3,4 1Institute of Petroleum Chemistry of the Siberian Branch of the RAS, 3, Academichesky ave., Tomsk, 634021, Russia 2Ugra Scientific-Research Institute of Information Technologies, 151, Mira, Hanty-Mansijsk, 628011, Russia 3Institute of Monitoring of Climatic and Ecological Systems of the Siberian Branch of the Russian Academy of Sciences, 634055, Tomsk, 10/3, Academichesky ave 4National Research Tomsk Polytechnic University, 30, Lenin Avenue, Tomsk, 634050, Russia
Keywords: вечная мерзлота, космические снимки, малые термокарстовые озера, Западная Сибирь, permafrost, space images, small thermokarst lakes, Western Siberia
The results of the remote study of small thermokarst lakes using satellite images of BKA and Alos received during summer months 2008-2014 are presented. Researches were carried out at 16 test sites in the continuous permafrost of Western Siberia. At each test site, the number of lakes, their sizes, density of lakes, limnicity of territory were determined and histograms of size distribution of lakes were built. It is shown that empirical size distribution of lakes corresponds to a power law.
O.A. Tomshin, V.S. Solovyev
Yu.G. Shafer Institute of Cosmophysical Research and Aeronomy of the Siberian Branch of the RAS, 677980, Yakutsk, 31, Lenina ave
Keywords: лесные пожары, аэрозоль, дистанционное зондирование, forest fires, aerosols, remote sensing
Large-scale inhomogeneities of aerosol fields caused by forest fires in Siberia were studied on remote sensing data. Analysis of aerosol fields dynamics for the data on 1986, 2002, 2012 shows that formation of large-scale inhomogeneities with high AI values and lifetime of 5-7 days after forest fires cessation is possible. The spatial scales of these inhomogeneities can be several millions sq. km. Transport of emissions from forest fires in Siberia in most cases is determined by the dominant western transfer of air masses, but in some cases there was a shift in an easterly direction. Total emissions of CO2, CO, CH4, etc. from forest fires in Yakutia were calculated.
For two upper-air stations in Kamchatka for the period 2005-2014 the values of instability indices LIFT, TOTL and KIND, obtained by upper-air sounding and product MOD07_L2 of spectroradiometer MODIS were compared. These stations were chosen because the difference in observation time does not exceed one hour. It was found that the measurements performed at one time have a much better agreement than those different by a few hours. The most consistent and uniform were the TOTL and KIND values obtained at 12 UTC. Data from the MOD07_L2 are promising for developing new methods of diagnosis and prediction of the spatial arrangement and dynamics of convective clusters.
V.I. Zakharov1, K.G. Gribanov1, R. Imasu2, D. Noone3 1Institute of Natural Sciences, 620083, 51 Lenina, Ekaterinburg, Russia 2Atmosphere and Ocean Research Institute, General Research Building Room No. 315b, 5-1-5 Kashiwanoha, Kashiwa-shi, Chiba 277-8568, Japan 3Cooperative Institute for Research in Environmental Sciences, Campus Box 216, University of Colorado, Boulder, CO 80309-0216, USA
Keywords: атмосфера, спутниковое зондирование, изотопологи водяного пара, atmosphere, satellite sounding, water vapour isotopologues
The paper presents a principal component (PC) method for solution of the inverse problem of retrieval of HDO to H2O ratio in the atmosphere from spectra of outgoing Earth’s heat radiation measured with high resolution Fourier spectrometers from satellites. The method is tested by using IMG/ADEOS spectrum data over target area of Pacific Ocean. Intercomparison of results of retrieval of latitudinal distribution of HDO to H2O ratio in the atmosphere from the IMG spectrum data using PC method with the results obtained from TES/AURA spectrum data using conventional optimal estimation methodology is presented. Good agreement between the data in Northern hemisphere and some discrepancies in Southern hemisphere are discussed.
M.L. Pyatov
Saint Petersburg State University, Universitetskaya nab., 7-9, St. Petersburg
Keywords: бухгалтерский учет, культура, язык, факт, символ, модель, реальность, информация, словарь, парадокс, социодинамика, цикл, accounting, culture, language, fact, symbol, model, reality, information, dictionary, paradox, socio-dynamics, cycle
Subsection: SOCIETY AND ECONOMY: PROBLEMS OF DEVELOPMENT
The article is dedicated to consideration of the directions of study of socio-dynamic role of accounting from the perspective of philosophy of culture of A. Mol. The position of accounting in economic culture of society is estimated. Possibilities of identification of the mechanisms of perception of accounting reporting data of companies on the basis of ideas of «orientational screen» and «socio-dynamic cycle» of A. Mol are shown. Behavioral aspects of spread of the O. Shmalenbakh’s dynamic balance theory are revealed. The content of the idea of paradoxes of Ya.V. Sokolov’s accounting is explained on the basis of the socio-dynamic concept of A. Mol. The role of the special terminology of accounting in formation of the mechanisms of assessment of accounting information by users of reporting data is explained. The hypothesis of theoretical research, which results are presented in the article, lies in the fact that accounting, its methodology, its language, its socio-dynamic function, - are important factors of evolution of culture, and there is a possibility of study of the associated regularities.
I.I. Rodionov, N.I. Arkhipova
Russian State University for the Humanities, Miusskaya Sq., 6, Bldg. 5, Moscow
Keywords: финансовые стратегии, конкурентоспособность, инвестиции, концепция общих ценностей, financial strategies, competitiveness, investments, the concept of shared values
Subsection: SOCIETY AND ECONOMY: PROBLEMS OF DEVELOPMENT
Transition to the new economic order, caused by modern technological revolution, led to emergence of the financial technologies and tools which are based on different forms of project financing and public-private partnership. The article presents the analysis of the most significant new financial strategies: corporation of shared value (CSV) and technologies of impact investing (II). Advantages and disadvantages of these concepts in the conditions of development of modern Russian and global economy are shown.
The article, prepared within performance of the state task of the Ministry of Education and Science of the Russian Federation No. 2014/162, considers the issues and defines the prospects of creation and development of the common education space in the territory of the member states of the Euroasian economic union (EEU), considered by the authors as the important component of economic integration in the former Soviet Union. From the perspective of foreign accounting, as well as the available elements of educational integration within such associations as the EurAsEC, SCO, CIS, the main directions of integration interaction in education of the countries of EEU are marked out, the conclusion is drawn that their realization requires adoption of the uniform action program, approved by the national governments, as well as creation of the specific supranational body, effecting coordination of actions.
F.G. Suleymanova1, N.I. Yavorskiy1, I.I. Kharchenko2 1Novosibirsk State University, st. Pirogov, 2, Novosibirsk, Novosibirsk region, 630090 2Institute of Economics and Industrial Engineering Siberian Branch of the Russian Academy of Sciences, Acad. Lavrentyev ave., 17, Novosibirsk, Novosibirsk region, 630090
Keywords: модернизация, модель обучения, развивающая образовательная среда, социализация, специализированные классы, modernization, training model, developing educational environment, socialization, specialized classes
Subsection: SOCIETY AND ECONOMY: PROBLEMS OF DEVELOPMENT
The article presents the results of a study on the influence of the developing environment on the formation of the educational potential of high school students and their motivational characteristics on continuing education and career choices. We consider the change in the education system VAT Novosibirsk from the standpoint of their impact on the quality of education, the formation of the system of values of students, taking into account as a continuing and new trends of education development of the last 15 years. Shows a successful and promising experience of specialized education that emerged in the specialized educational and research centers on the example of the Novosibirsk Physics and Mathematics School.
N.M. Volovskaya, L.K. Plyusnina
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: безработица, занятость, регулирование занятости, экономически активное население, экономический кризис, unemployment, employment, regulation of employment, economically active population, economic crisis
Subsection: SOCIETY AND ECONOMY: PROBLEMS OF DEVELOPMENT
The paper is devoted to the main trends of employment in Russia in conditions of economic crisis. The detailed analysis of the economically active population in the context of economically active and unemployed population for 2005-2014 has been done. Employed population has been investigated by ownership, kind of economic activities, status in employment, economic sector (formal and informal), forms of employment: wage employment and self-employment, additional employment, informal employment, temporary employment. Features of hidden unemployment have been obtained. Measures of state regulation of employment in the economic crisis are studied. It has been established, that the scope of employment has adapted to the crisis conditions maintaining system characteristics.
D.A. Ruban
Southern Federal University, Str. Pushkinskaya, 160, Rostov-on-Don, Rostov region, 344006
Keywords: государственное управление, инвестиционная привлекательность, инновации, региональная экономика, экономические системы, state governance, investment attractiveness, innovations, regional economy, economic systems
Subsection: SOCIETY AND ECONOMY: PROBLEMS OF DEVELOPMENT
Synthesizing conceptual ideas of regional innovation systems permits to classify the approaches of their governance. It is suggested to distinguish the approaches of direct action, stimulation, support, reversal link. In the article it is also analyzed the possibility of use of investment environment for the governance of these systems, because the investment-attractive and innovation-oriented images of region strengthen the action of each other and enhance the development of innovation system. It is established that the link between innovation and investment processes in the Russian regions is insufficiently strong, which is a challenge for governance.
B.T. Ryabushkin
Federal State Statistics Service, Str. Myasnitskaya, 39, Building 1, Moscow, Russia, 107450
Keywords: национальное счетоводство, баланс народного хозяйства (БНХ), система национальных счетов (СНС), СНС 1993, СНС 2008, российская СНС как адаптированная версия международного стандарта национального счетоводства, national accounting, balance of national economy, System of National Accounts (SNA), 1993 SNA, 2008 SNA, Russian system of national accounts as an adapted version of international standards
Subsection: STATISTICS AND ECONOMIC DIMENSION
The results (achievements and identified limitations) of applying international standards of national accounting in Russia in connection with finalizing the implementation process for 1993 SNA and continuing step-by-step approach for adapting the 2008 SNA to modern Russian conditions are analysed in this article. The author speaks in favour of mastering international standards for national accounting; he reveals content of the programme (approved at the state level) for transition from the balance of national economy to the system of national accounts and asserts the role of input-output tables in the whole SNA concept and modern national accounting. The paper comments on implementation of international standards of national accounting that was performed in accordance with state statistics development programmes and the system of national accounts of the Russian Federation. It substantiates ways for improving the relevance of macroeconomic calculations and quality of Russian statistical information in general, as it is perceived as one of the main success criterion for implementing the newest international standard for national accounting - the 2008 SNA - into Russian statistical practice.
V.I. Mamonov, V.A. Poluektov
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: статистические методы, производственный процесс, страховые запасы, опережения, случайный процесс, корреляционная функция, statistical methods, production process, reserve stock, advance, stochastic process, the correlation function
Subsection: STATISTICS AND ECONOMIC DIMENSION
The questions of improving the quality of operational management based on statistical methods that allows justify characteristics of production process are described in the article. The main characteristics in mass production are reserve bunker stock and in batch production - reserve stock between units and advances as volumetric and temporal reservation instrument. Amount of functioning technological equipment in production elements considered as random factor that significantly affects characteristics of process. It is shown that the number of operating units of equipment is a random process with autocorrelation. Suggested the model of stationary stochastic process that allows forecast amount of functioning technological units.
V.V. Titov1, G.V. Gigulskiy2 1Institute of Economics and Industrial Engineering SB RAS, Acad. Lavrentyev ave., 17, Novosibirsk, Novosibirsk region, 630090 2Department of land and property matter of the mayor office of Novosibirsk, Krasny Prospekt, 50, Novosibirsk, Novosibirsk reg., 630091
Keywords: налоговая нагрузка, моделирование, системы налогообложения, налог с оборота, налог с материальных затрат, эффективность производства, tax burden, modeling, systems of taxation, turnover tax, tax on material costs, production efficiency
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
The article presents the system of taxation with no profit taxes, VAT, insurance payments. By means of optimizing modeling it is shown that on the basis of the tax on expenses, which aren’t included in added value, the system of taxation facilitates growth of overall performance of enterprises. They will be interested in decrease of expenses, that will lead to increase of profit, which can be used on development of the enterprise, on activation of innovative process. Lack of insurance payments leads to decrease of tax burden of the enterprise.
M.A. Alekseev, M.Yu. Savelyeva
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: манипулирование финансовой отчетностью, коэффициент начисления, косвенный метод определения величины свободных денежных потоков, неденежные корректировки чистой прибыли, manipulation of financial reporting, charge coefficient, indirect method of determination of size of free cash flows, non-monetary adjustments of net profit
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
The article considers the methodological issues of assessment (measurement) of the degree of divergence of financial results of activity of company, formed by accrual method and cash method. The paper suggests using charge coefficient as the key indicator determining the degree of manipulation of profit. Since the charge coefficient is a key element in various models of assessment of reliability of financial reporting, the methodological approach, offered in the article, opens possibilities of modification of the existing models for the purpose of stratification of financial reports not only by reliability level, but also by groups of persons, making the decision on their basis. Depending on the involvement of various groups of stakeholders into the process of distribution of the financial result, obtained from functioning of the company, the authors offered modification of the charge coefficient in the context of assessment of quality of profit for the widest range of stakeholders, for owners of borrowed funds and shareholders and only for shareholders. Development of the offered methodical approach will make it possible to investigate interrelations between reliability of the submitted reporting of the companies and costs of attraction of share and borrowed capital.
R.I. Shumyatskiy1,2, A.S. Zvereva1 1Siberian Institute of Management - Branch RANEPA, Str. Nizhegorodskaya, 6, Novosibirsk, 630102 2Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: налоговая задолженность, недоимка по налогам и сборам, управление налоговой задолженностью, урегулирование налоговой задолженности, оценка эффективности управления налоговой задолженностью, оценка деятельности налоговых органов, классификация форм урегулирования налоговой задолженности, tax debt, shortage on taxes and fees, management of tax debt, settlement of tax debt, assessment of effectiveness of management of tax debt, assessment of performance of tax authorities, classification of forms of settlement of tax debt
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
The article examines the system of settlement of tax debt, the revised classification of the forms of settlement of debt on taxes and fees of organizations is presented, it is shown that it is reasonable to differentiate tax debt by types for assessment of activity of tax authorities, the technique of assessment of effectiveness of management of tax debt is offered, scientific and practical recommendations on improvement of management of tax debt of organizations are developed.
Ya.I. Ustinova
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: концепция моделирования, учетные модели, энтропия учетной системы, концепция достоверного и добросовестного взгляда, профессиональное суждение бухгалтера, модульная конструкция регулятива, model conception, accounting model, accounting system entropy, true and fear view, account professional judgment, module construction of regulative
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
This article considers possibilities of practice realizing model conception (as an instrument of degree estimation and rate management of the accounting system entropy) in the accounting practice (from the accounting judgment production in order to form the accounting police and to decide the accounting practice problems) and in norm regulation sphere (from the creation of regulative construction, which has a module structure and supposes a presence of module set). The author grounds necessity and expediency of use accounting models both for change of accounting problem decisions and for accounting standards creation.
V.V. Burovtsev
Siberian Transport University, Str. Dusi Kovalchuk, 191, Novosibirsk
Keywords: эффективность государственного регулирования рыночной экономики, трансакционные издержки, лицензирование, сертификация, the effectiveness of State regulation of the market economy, transaction costs, licensing, certification
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Presented article is devoted to the issues of increasing the economic efficiency of State regulation of the economy. In particular, the author examines the theoretical and methodological approaches to assessing the level of transaction costs for users of public services, describes how to objectively evaluate a reduction in transaction costs for users of public services. Special attention is given to the concept of the life cycle of the administrative barriers in the public sector services.
The research considers the possibilities of development and improvement of analytical accounting of financial instruments in modern conditions, as one of the factors of formation of financial accounting in Donetsk region. The situation of standard regulation of organization of accounting of financial instruments from the perspective of primary orientation to work with the Russian partners is analyzed. The need for reforming of the Ukrainian standard of accounting “Financial instruments” for modern conditions of development of the region is proved. The forms of analytical ledgers for accounting of financial instruments are developed.
Asset securitization is considered to be one of the most important financial innovations for recent decades. Now this financial technique shows a rapidly growth on the Russian capital market. As of the third quarter of 2015 there were about 400 bl. Rubles in total outstanding of asset-backed securities. The article discusses the instruments of asset securitization in Russia, their classification, their distinctive features, the legal basis, main problems and perspectives of the financial technique. This article examines the development of the market for the asset-backed securities in Russia.
L.V. Koyava1, S.N. Chikin1, K.A. Khmelevskiy2 1Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia 2Self-Regulatory Organization of Professional Arbitration Managers in the Siberian Federal District, Krasny ave., 184, Novosibirsk, 630049
Keywords: критерии и показатели неплатежеспособности, методы диагностики неплатежеспособности, неплатежеспособность, погашение задолженности, риски, criteria and indicators of insolvency, methods of diagnostics of insolvency, insolvency, repayment of debt, risks
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
The implementation of the law on bankruptcy of citizens (individuals) will change the economic situation and financial relationships between insolvent citizens and creditors. It should take into account by the individual debtor, various commercial organizations, and government agencies. First, these are the commercial banks, collection agencies, tax authorities, NGOs, as well as the counterparties, where guarantors are individuals. Evaluation of insolvency requires the formation of the database containing the information about the financial position of the bankrupt, criteria and indicators for the diagnosis of insolvency and capacity to repay the debt, the timing and order of the bankruptcy of an individual. The article investigates the approaches to the diagnosis of insolvency of an individual, as well as the possible consequences and the risk of losses for businesses and government agencies, which deal with individuals as the borrowers or guarantors.
The presented article is continuation of a number of the previous publications dedicated to the issues of organization of production at enterprises for employment of workers with disabilities. The features of determination of the areas of production divisions of such enterprises depending on the type and extent of labor restrictions of personnel are considered. Adjustment coefficients for realization of calculations of separate elements of the area of workplaces, including working zones and zones of service, with regard to the specifics of separate types of restriction of working ability of workers of the enterprises, are defined. Suggestions on carrying out calculations at diverse structure of personnel of production divisions are formulated.
B.V. Davydov
National history and cultural studies I.M. Sechenov First Moscow State Medical University, Moscow, Russia
Keywords: протонаука, рациональные методы, научное познание, естествознание, Древняя Греция VI-IV вв. до н.э, protoscience, rational methods, scientific knowledge, natural science, Ancient Greece VI-IV centuries. BC
In the article, the author systematizes and analyzes the major trends in the research of ancient origin of protoscience. Considering the domestic and foreign sources, the author formulates the five main hypotheses of appearance of rational methods and theories of scientific knowledge in Ancient Greece VI-IV centuries. BC. According to detailed analysis of hypotheses, the author identifies two basic assumptions about the relationship of the research subject and considerable political activity of the population in the history of ancient Greece of that period. Going into details of political and legal principles of polises, the author projects the results of a study to health sphere recognizing the parallelism between political discourse and philosophical arguments in ancient society.
The article focuses attention on the fact that the modern science is based not only on empirical data but also to a large extent on ideal conceptions. Necessity to reject the Cartesian way of thinking comes into existence. This lends a particular urgency to the consideration of modern scientific ideas, in particular the superpower of Davies, in connection with the metaphysical doctrine of Leibniz.
V.V. Tselishchev
Institute of philosophy and Law, SB RAS, Novosibirsk, Nikolaeva str. 8, 630090, Russia
Keywords: нелогические константы, аксиоматика, переменная, неявное определение, семантика, теория моделей, non-logical constants, axiomatic, variable, implicit definition, semantics, model theory
The problem of the introduction of non-logical constants into semantic theory is discussed. The controversy between Hilbert and Frege about the nature of implicit definitions axioms is viewed as a motive for the introduction of model-theoretic interpretation of variables. Indexicals are proposed as interpretation of non-logical constants in mathematical discourse.
A. V. Bessonov1,2 1Novosibirsk State University, ul. Pirogova, 2, Novosibirsk, 630090 Russia 2Institute of Philosophy and Low SB RAS, ul. Nikolaeva, 8, Novosibirsk, 630090 Russia
Keywords: программа Гильберта, вторая теорема Гёделя о неполноте, формализация доказуемости, неадекватность предиката доказуемости, предикат недоказуемости, Hilbert’s program, Gödel's second incompleteness theorem, formalization of provability, inadequacy of a provability predicate, unprovability predicate
We look at argumentation against realizability of Hilbert's program based on Gödel's second incompleteness theorem. It is proved that such argumentation is incorrect from the outset, since it necessarily leads to absurd conclusions. This implies that the second theorem can not be thought of as a decisive argument against feasibility of Hilbert’s finitistic program.
V. M. Reznikov
Institute of philosophy and Law SB RAS, Nikolaeva str. 8, Novosibirsk, 630090, Russia
Keywords: принцип Курно, теорема Бернулли, устойчивость частот, субъективная интерпретация вероятностей, объективная интерпретация вероятностей, консервативность математики, Колмогоров, Мизес, Фреше, Борель, Леви, Cournot’s principle, Bernoulli’s theorem, frequencies stability, subjectivistic interpretation of the probability theory, objectivistic interpretation of the probability theory, persistence property of mathematics Kolmogorov, Mises, Frechet, Borel, Levy
Kolmogorov’s contemporaries, famous mathematicians Frechet, Borel, Levy supposed that formalization of Kolmogorov’s informal condition about the nearness of a probability event to the frequency characteristics is the same as for the conclusion of Bernoulli’s theorem. So, Kolmogorov’s condition is redundant because it is deduced by means of the theorem. I demonstrate that the informal condition has two different formal descriptions. In the frequency interpretation, the natural formalization consists in the geometrical nearness of the frequencies. In this case, Kolmogorov’s condition isn’t deduced from the theorem, conversely the feasibility of the condition is the precondition of using the theorem. The article shows the inadequacy of the idea of Frechet, Borel and Levy that when using the subjective probability in Bernoulli’s theorem, its conclusion will be objective. I demonstrate that the idea doesn’t agree with persistence property of the mathematical statements.
The article considers internal and external mechanisms of transformation epistemological standards accepted in science. We show that internal mechanisms determine the line of research, and external ones influence on the research organization. Significant external causes transformation of science at the present stage are machinery, computerization and mathematical methods, which determine the composition and structure of the team, and adopted the epistemological assumptions.
I. A. Aseeva
Southwest State University, 305040, 50 let Octiabrya, 94, Kursk, Russian Federation
Keywords: Философия науки и техники, биоэтика, новые конвергентные технологии, инновации, социо-гуманитарная экспертиза, Philosophy of science and technique, Bioethics, new convergent technologies, innovations, socio-humanitarian expertise
Since the end of the XX century considerable high-quality changes take place in science. A number of revolutionary discoveries in the field of physics, biology, information sciences and psychology is made, which become an integral part of reality, significantly transforming natural and social habitat of people. The problem is that introduction of fantastic scientific results in our life happens without deep judgment of an essence and consequences of these changes. The bioethics with interdisciplinary methodology is capable to reveal the scientific potential and possible danger of new convergent technologies, to offer an effective mechanism of the balanced socio-humanitarian expertise of innovations.
V.A. Karpin
Surgut State University, 1, Lenin av., Surgut, Tyumen region, 628412, Russia
Keywords: теоретическая биология, концепция жизни, исторический обзор, философско-методологический анализ, определение понятия, theoretical biology, concept of life, historical review, methodological analysis, definition of concept
The article outlines a historical overview of the basic concepts of life in different periods, the discussion of these concepts, the proposed attempt of the author's definition of this concept.
The paper deals with the problem of cross-disciplinary cooperation between philosophy and cognitive psychology. The experimental cognitive approach is demonstrated via examples of cognitive investigations of mental disorders (autism). It is shown that this approach aims to find correlations between symptoms of a mental disorder, but not to systemiting them into a pattern with some primary disorder as a base. Cognitive approach is also criticized from the point of inaccuracy of the terms used, and of lack of conclusions' persuasion. Thus, the tasks of philosophical approach are: a) heuristic formulation of a hypothesis for further investigations; b) understanding (in Jaspers' terms) of the data received, arranging them into a reasonable system; c) formulating of the question of a primary deficiency; d) making the terms more precise and a criticizing «from outside» the cognitive approach in the cases of the sampling used, the accuracy of conclusions, etc., e) using the data for the development of general philosophical conceptualizations of human reasoning. The models of mentality with the central management and those without it are also analyzed in the paper, using the data about autistic disorder. The author concludes that the efficient cross-disciplinary cooperation between philosophy and cognitive psychology is possible and productive.
E. V. Afonasin1,2 1Novosibirsk State University, Novosibirsk, Russia 2Institute of Philosophy and Law, Novosibirsk, Russia
Keywords: эмпирическая наука, погодные явления, Аристотель, Теофраст, Сенека, empirical sciences, weather signs, Aristotle, Theophrastus, Seneca
In the first article of a series of studies dedicated to ancient meteorology (Filosofiya nauki, 68 [2016], pp. 101-120) I discussed the method and content of Pseudo-Theophrastus’ On weather signs and translated a short treatise On the location and names of the winds, traditionally included in the Corpus Aristotelicum. In this article, based on Aristotle’s Meteorology, the Meteorology of Theophrastus in Syriac and Arabic Translation and Seneca's Naturales Questiones, I approach various theories, designed in Antiquity for explanation of the origin and development of winds and hurricanes.