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НАУЧНЫЙ № 1 (17) 2017 ВЕСТНИК ЮЖНОГО ИНСТИТУТА МЕНЕДЖМЕНТА SCIENTIFIC BULLETIN OF UZHNY INSTITUTE OF MANAGEMENT Краснодар НАУЧНЫЙ ВЕСТНИК ЮЖНОГО ИНСТИТУТА МЕНЕДЖМЕНТА Scientific Bulletin of Uzhny Institute of Management Главный редактор: д-р пед. наук, проф. Л.П. Шульгатый ISSN 2305-3100 Заместители главного редактора: д-р экон. наук, проф. А.А. Ермоленко Регистрационный номер д-р экон. наук, проф. З.М. Хашева (отв. секретарь) ПИ № ФС77–66499 от 14 июля 2016 года, зарегистрирован Федеральной службой по надзору в сфере связи, Редакционный совет информационных технологий и редакционная коллегия: и массовых коммуникаций (Роскомнадзор) д-р экон. наук, проф. С.И. Берлин, канд. пед. наук Е.П. Вершинина, д-р экон. наук, проф. А.А. Ермоленко, канд. Подписной индекс ист. наук А.М. Ждановский, проф. Р.М. Качалов, д-р экон. 25183 наук, проф. А.А. Керашев, д-р филос. наук, проф. Т.А. Ов- сянникова, д-р экон. наук, проф. Е.В. Петрова, д-р экон. наук, проф. И.Е. Рисин, д-р экон. наук, проф. А.А. Тату- УЧРЕДИТЕЛЬ: Частное образовательное учреждение ев, д-р экон. наук, проф. З.М. Хашева, д-р ист. наук, проф. высшего образования Н.А. Чугунцова, д-р экон. наук, проф. М.В. Шарапов, д-р Южный институт менеджмента пед. наук, проф. Л.П. Шульгатый FOUNDER: Private Higher Educational Institution YUZHNY INSTITUTE OF MANAGEMENT Адрес редакции и издателя: 350040, Краснодарский край, г. Краснодар, Chief Editor: ул. Ставропольская, 216 prof. L.P. Shulgaty The address of the founder: Deputy Chief Editor: 350040, Krasnodar region, Krasnodar, prof. А.А. Ermolenko 216th Stavropolskaya st. prof. Z.M. Khasheva Все права защищены. Ни одна часть этого издания не может быть Editorial Council and Editorial Board: занесена в память компьютера либо prof. S.I. Berlin, assist. prof. E.P. Vershinina, prof. А.А. воспроизведена любым способом Ermolenko, assist. prof. А.М. Zhdanovsky, prof. R.M. без предварительного письменного разрешения издателя. Kachalov, prof. A.A. Kerashev, prof. T.A. Ovsyannikova, prof. E.V. Petrova, prof. I.E. Risin, prof. A.A. Tatuev, prof. Z.M. All rights reserved. Any part of this edition Khasheva, prof. N.A. Chuguntsova, prof. M.V. Sharapov, prof. cannot be brought in memory of the L.P. Shulgaty computer or is reproduced by any way without the preliminary written permission of the publisher. Периодичность: 4 раза в год. Свободная цена. Научный вестник ЮИМ №1` 2017 СОДЕРЖАНИЕ ФИНАНСЫ И УЧЕТ Вишняков И.П. Роль микрофинансирования в решении проблемы финансовых услуг для населения .......4 Землякова А.В. Схема «налогового маневра» и его практическая реализация ...................................................10 Медведева О.В. Особенности организации системы учета и исчисления себестоимости работ (услуг) строительных подрядных организаций .........................................................................................................................15 Соколов А.А. Разработка принципов обеспечения эффективности модернизации финансовой модели экосистемы общественного здравоохранения..............................................................................................................21 Строгонова Е.И. Финансовые активы домашних хозяйств как источник формирования инвестиционных ресурсов коммерческих банков ........................................................................................................................................28 ЭКОНОМИЧЕСКАЯ ПОЛИТИКА И ХОЗЯЙСТВЕННАЯ ПРАКТИКА Бабаян Я.В. Институциональная обусловленность развития современных экономических систем ............33 Басенко В.П., Дианова В.А. Системные аспекты взаимодействия пространственных структур города .....43 Гринина А.С. Проблемы комплексного управления охраной труда в образовательных учреждениях .......51 Ермишина Е.Б. Корпоративная культура как основополагающий фактор успешного развития организации ..........................................................................................................................................................................56 Шелкунова Т.Г., Шульгатый Л.П., Разоренов Ю.И. Экономический механизм выживания горной отрасли юга России ...............................................................................................................................................63 Хашаева О.Ш. Государственное регулирование строительной отрасли ...............................................................70 ПРОБЛЕМЫ ЛИНГВИСТИКИ Железнова Е.Г. К вопросу об искусственных международных языках .................................................................75 Мурашова Л.П. Отечественная функциональная лингвистика ..............................................................................80 Пак Е.М. Особенности политического языка в КНР ..................................................................................................88 Федотова Т.В. Нэйминг как условие успешности строительного бизнеса ...........................................................93 ПРОСТРАНСТВО ИСТОРИЧЕСКОГО ПРОЦЕССА Захарова И.Ю., Меликьян К.В. Сельское хозяйство Кубани в довоенный период 1937-1940 гг.: показатели и проблемы развития ....................................................................................................................................98 Лазовская С.В., Захарова И.Ю. Партизанское движение на Кубани 1942-1943 гг. .........................................103 Сивков С.М. Зеленая Кубань в годы гражданской войны в России ....................................................................108 ТРИБУНА ПЕДАГОГА Разоренов Ю.И., Шульгатый Л.П., Дзеранов Б.В. Вклад университетов юга России в восстановление его горнорудного потенциала .......................................................................................................112 Храброва Е.В., Хижняк Л.В. Современные педагогические аспекты воспитания и обучения ....................121 3 финансы и учет Научный вестник ЮИМ №1` 2017 УДК 334 ББК 65.291.212 В 55 РОЛЬ МИКРОФИНАНСИРОВАНИЯ В РЕШЕНИИ ПРОБЛЕМЫ ФИНАНСОВЫХ УСЛУГ ДЛЯ НАСЕЛЕНИЯ (Рецензирована) Вишняков Игорь Петрович, аспирант кафедры государственных, муниципальных финансов и финансового инжиниринга Высшей школы бизнеса Южного федерального университета, г. Ростов-на-Дону. Тел.: (928) 229 65 51, е-mail: [email protected] Аннотация. Статья посвящена актуальной в настоящее время проблеме микрокредитования малого бизнеса. Деятельность микрофинансовых организаций стимулирует самозанятость населения и развитие отечественного малого и микробизнеса.на основе методов анализа, синтеза, обобщения и научной абстрак­ ции можно сделать вывод о том,что отечественные МФО начинают выполнять функцию удовлетворения потребностей в финансовых услугах населения, малых и микропредприятий в условиях, когда для данных субъектов экономики оказываются недоступными или малодоступными услуги кредитных организаций (как банков, так и небанковских кредитных организаций). Несмотря на положительное влияние, оказываемое МФО на отечественную экономику, их деятель­ ность могла бы быть и более эффективной. В настоящее время МФО не в состоянии в полной мере удо­ влетворить спрос на финансовые услуги, в том числе по причине низкой ресурсной базы МФО. Самосто­ ятельно МФО могут решить данную задачу за счет увеличения тарифов на оказываемые услуги, что негативно скажется на доступности их услуг и в результате будет препятствовать решению задачи рас­ ширения спектра предоставляемых потенциальным клиентам финансовых услуг. В интересах дальнейшего развития МФО, расширения доступа к финансовым услугам предлагается разработать мероприятия по существенному увеличению ресурсной базы МФО, обеспечив их доступным фондированием. Ключевые слова: микрофинансирование, малые предприятия, финансовые услуги, микрофинансовые организации, защита интересов клинтов, диверсификация, риск, конкуренция, эффективность. THE ROLE OF MICROFINANCE IN ADDRESSING FINANCIAL SERVICES Vishnyakov Igor Petrovich, postgraduate student of the Department of state, municipal Finance and financial engineering, graduate school of business, southern Federal University, Rostov-on-don. Ph.: (928) 229 65 51, e-mail: [email protected] Summary. Тhe Article is devoted to present the problem of microlending to small businesses. Microfinance en­ courages self­employment of the population and the development of domestic small and micro business.based on the methods of analysis, synthesis, generalization and scientific abstraction, we can conclude that domestic MFIs begin to perform the function of satisfaction in the financial services population, small and micro enterprises in terms when these subjects of the economy are unavailable or inaccessible services of credit institutions (both banks and non­Bank credit institutions). Despite the positive impact of MFIs on the domestic economy, their activities could be more effective. Currently, MFIs are not able to fully Udo­uletaite the demand for financial services, including due to the low resource base of the MFIs. Independently MFI can solve this problem at the expense of increase of tariffs for the services rendered that would affect the availability of their services and in result will prevent the solution of the problem of expanding the range of potential customers of financial services. In the interests of further development of MFIs of expanding access to financial services is proposed to develop measures for a substantial increase in the resource base of MFIs, providing them with available funding. Keywords: microfinance, small businesses, financial services, microfinance institutions, protection of interests of the clients, diversification,
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    LIKE SPINNING PLATES LIKE SPINNING PLATES! David J. Peterson Creating the Dothraki Language in medias res David J. Peterson Figure 2: Samples of Various Orderings of Heads and Dependents Language Creation Society Nouns and Adjectives: SWTX ACA/PCA 33rd Annual Conference, Albuquerque, New Mexico, Feb. 9th, 2012 Background!! ! ! ! ! ! ! ! ! ! ! NA! pájaro enojado!! /bird angry/!! "angry bird"!! (Spanish) ! AN! angry bird!! /angry bird/!! "angry bird"!! (English) The Dothraki people are a race of nomadic warriors and hunter-gatherers in George R. R. Martin's A Song of Ice and Fire fantasy book series. Their language, Lekh Dothraki, was Adposition and Noun: developed by David J. Peterson for Game of Thrones, HBO's adaptation of George R. R. ! Prep! de Tokyo!! /from Tokyo/! "from Tokyo"!! (French) Martin's series. ! Post! Tōkyō kara!! /Tokyo from/! "from Tokyo"!! (Japanese) Verbs and Direct Objects: Dothraki Names!! !!!!!!!! ! VO! napisal knigu! ! /wrote book/! "wrote the book"! (Russian) Figure 1: Sample Dothraki Names from the Song of Ice and Fire Book Series ! OV! libro scripsit!! /book wrote/! "wrote the book"! (Latin) Name Pronunciation Name Pronunciation Determiners and Nouns: Drogo (m.) [ˈdɾo.go] Mago (m.) [ˈma.go] ! DN! al-kitaab!! /the-book/!! "the book"!! (Arabic) Cohollo (m.) [ko.ˈhol.lo] Jommo (m.) [ˈdʒom.mo] ! ND! bok-en!!!/book-the/!! "the book"!! (Swedish) Nouns and Possessives/Genitives: Qotho (m.) [ˈqo.θo] Irri (f.) [ˈi.ri] ! NG! kàren Daudà!! /leg-of David/! "David's leg"!! (Hausa) Rakharo (m.) [ ra.xa.ɾo] Jhiqui (f.) [ ʒi.kwi] ˈ ˈ ! GN! David's been!! /David's leg/! "David's leg"!! (Dutch) Fogo (m.) [ˈfo.go] Jhogo (m.) [ˈʒo.go] Nouns and Relative Clauses: ! NR! uomo che ho visto! /man CP I've seen/!"man I saw"!! (Italian) ! RN! gördüğüm adam! /I-saw man/!! "man I saw"!! (Turkish) Sample Texts!!!!!!!!!! All from A Game of Thrones (1996), pg.
  • 'There Is No Word for Thank You in Dothraki': Language Ideologies In

    'There Is No Word for Thank You in Dothraki': Language Ideologies In

    Gala Rebane ‘There is no word for thank you in Dothraki’: Language ideologies in Game of Thrones Abstract: This chapter discusses language ideologies in the acclaimed HBO series Game of Thrones (2011–2019) and the role which English vernaculars, foreign languages, and accented speech play in narrative characterisation of the protagonists. It focuses on language attitudes, including language stereotyping and linguistic discrimination, and shows the relationship the series establishes between varying degrees of language proficiency on one hand, and sophistication, culture, and humanness, on the other. Language issues in high fantasy With the release of the firstGame of Thrones (GoT) season in 2011, the fictional world of George R.R. Martin’s fantasy saga A Song of Ice and Fire (1996-)1 inscribed itself into the primary world of international view- ership, becoming nothing short of a collective myth. While, unsurprisingly, The Lord of the Rings is often cited among the chief sources of inspiration for Martin, his work was also a significant departure from established conventions of the high fantasy genre, as espoused by its founding father, Tolkien, and many other subsequent authors. Indeed, GoT (and before it A Song of Ice and Fire) veers from a monolithic moral soundness of eucatastrophic fairy epics2 to a degree of psychological and ideological twistedness rarely found in traditional heroic fantasy and entertainment media. Magic and fantastic creatures occupy relatively little space in the 1 Between 1996 and 2011, five volumes were published and, according to the author’s official website, two more are forthcominghttp://www.georgerrmartin. ( com/bibliography/, accessed on 13.11.2018).
  • El Imaginario Lingüístico En La Literatura Y El Cine

    El Imaginario Lingüístico En La Literatura Y El Cine

    TESIS DOCTORAL EL IMAGINARIO LINGÜÍSTICO EN LA LITERATURA Y EL CINE DEL ÉLFICO AL DOTHRAKI Leticia Gándara Fernández Programa de Doctorado en Lenguas y Culturas 2018 TESIS DOCTORAL EL IMAGINARIO LINGÜÍSTICO EN LA LITERATURA Y EL CINE DEL ÉLFICO AL DOTHRAKI Leticia Gándara Fernández Programa de Doctorado en Lenguas y Culturas Conformidad de la Directora Dra. Dª Carmen Galán Rodríguez 2018 AGRADECIMIENTOS Todo aquel que haya pasado por la apasionante e inolvidable experiencia de elaborar una tesis doctoral, sabrá reconocer que, una vez que se coloca el punto final, vienen a la memoria las personas que, de una manera u otra, han contribuido a que esto sea posible. Me gustaría agradecer, en primer lugar, el apoyo que siempre he recibido de mi directora, Carmen Galán Rodríguez, quien me abrió las puertas de este mundo de lenguas, que yo desconocía al principio, en el que he encontrado mi camino. Gracias por tu confianza, por tu sabiduría y tus consejos y, por supuesto, por enseñarme a creer en las palabras. Gracias, por valorarme. Igualmente estoy en deuda con muchos de los profesores e investigadores de la Facultad de Filosofía y Letras de la Universidad de Extremadura, especialmente con los del Departamento de Filología Hispánica y Lingüística General, quienes durante años me han formado profesional y personalmente. Desde el doctor Miguel Ángel Lama, con quien aprendí a vivir la literatura de una manera especial y a quien siempre le estaré agradecida, a cada una de las voces que han conseguido transmitirme su pasión por obras como el Popol Vuh, por la yod, por los fonemas o por el teatro barroco.

  • Renovation Pocket Program

    Renovation The 69th World Science Fiction Convention Reno, Nevada USA August 17–21, 2011 CONVE NTION GUIDE CONTENTS 1 Renovation The 69th World Science Fiction Convention Reno, Nevada USA • August 17–21, 2011 2 . Maps, .Quick .Reference 20 . .Schedule .by .Area 37 . Wednesday 48 . Thursday 77 . Friday 100 . Saturday 123 . Sunday 133 . Participant .Schedules Credits: Chair: Patty Wells Program Division Heads: Jim Mann, Ian Stockdale Deputy Division Head: Laurie Mann Program Software Project Lead: Ruth Leibig Technical Lead: Henry Balen Publications Division Head: Karen Meschke Deputy Division Head: Tim Miller Convention Guide Editor: Paul Selkirk Proofreaaders: Janice Gelb, Mary Ann Anthony Printer Liaison: Sara Felix Renovation Convention Logo: Brad Foster © 2011 by Reno Convention Fandom, Inc. All rights returned to the respective writers and artists upon publication. “Renovation” is a service mark of Reno Convention Fandom, Inc. (RCFI), an Oregon-based nonprofit corporation. “World Science Fiction Society,” “WSFS,” “World Science Fiction Convention,” “Worldcon,” “NASFiC,” “Hugo Award,” and the distinctive design of the Hugo Award rocket are service marks of the World Science Fiction Society, an unin- corporated literary society. 2 QUICK REFERENCE QUICK REFERENCE RSCC .Hall .2 RSCC .Main .Floor Dealers . Art . Room Show Site .Selection Autographing Gaming Teen . Fan . Lounge Lounge Exhibits Bar Stage Shuttle . Volunteers 2 SkyBridge . Hall .Shuttle SkyBridge Renovation THE 69TH WORLD SCIENCE FICTION CONVENTION CONVENTION GUIDE QUICK REFERENCE QUICK REFERENCE Rooms .and .Functions .in .the .Reno-Sparks . Rooms .and .Functions .in .the .Atlantis Convention .Center All functions in the Atlantis, except for parties and lounges, All functions in the RSCC are on the first floor.
  • Writing & Linguistics News

    Writing & Linguistics News

    Georgia Southern University Digital Commons@Georgia Southern Writing and Linguistics, Department of, Writing & Linguistics News Publications 2-6-2017 Writing & Linguistics News Georgia Southern University Follow this and additional works at: https://digitalcommons.georgiasouthern.edu/writ-ling-news- online Part of the Arts and Humanities Commons Recommended Citation Georgia Southern University, "Writing & Linguistics News" (2017). Writing & Linguistics News. 79. https://digitalcommons.georgiasouthern.edu/writ-ling-news-online/79 This article is brought to you for free and open access by the Writing and Linguistics, Department of, Publications at Digital Commons@Georgia Southern. It has been accepted for inclusion in Writing & Linguistics News by an authorized administrator of Digital Commons@Georgia Southern. For more information, please contact [email protected]. Game of Thrones linguist David Peterson lecture February 9 February 6, 2017 The Department of Writing and Linguistics is pleased to announce that master language creator David J. Peterson will visit Georgia Southern University on February 9, 2017. His campus visit will provide both Writing and Linguistic majors as well as the public with an insightful overview of his career creating language for Hollywood films and hit television shows. Peterson will run a workshop on language creation for Writing and Linguistics majors (5 pm-6:15 pm in 1114 Newton), and deliver a lecture to audience campus wide (7 pm-8 pm in 1115 College of Education). Peterson offers a captivating overview of language creation, covering its history from Tolkien’s creations and Klingon to today’s thriving global community of conlangers. He presents the essential tools necessary for inventing and evolving new languages, using examples from a variety of languages including his creations, punctuated with references to everything from Star Wars to Michael Jackson.