Представлены результаты сравнения учета материально-производственных запасов в соответствии с российскими и международными стандартами финансового учета и отчетности. Приведены различия при использовании плана счетов, а также совпадения и расхождения в оценках материально-производственных запасов при поступлении в организацию и при списании в производство или на реализацию.
A "reference" model for assessing the ecological and technical safety of a person working in the conditions of the North is proposed. In order to substantiate a complex criterion for body condition assessment a sample of the results of annual world swimming competitions was analyzed. The results were processed by 17 kinds of swimming in 14 age groups. An integral criterion of organism condition evaluation - psychophysiological potential of a person - was substantiated. A multiplicative model-based methodology for assessing the state of health of the population on the basis of the proposed criterion was developed.
The analysis of the impact of environmental factors on the occupational injury rate of employees of mining enterprises of the North was carried out. A comprehensive "benchmark" method of injury risk assessment using a multiplicative model, which takes into account the superposition of the acting factors of different nature and at the same time is simple enough to be applied, has been proposed. The proposed approach makes it possible to move from a point risk assessment to a probabilistic one. The risk at the reference enterprise is supposed to be conditioned by objective factors that do not depend on the actions of personnel: the depth of work, the properties of the massif, fracturing, gas content, susceptibility bleedings, blowouts, dip angle, reservoir thickness. When calculating the risk for the real enterprise, it is supposed to take into account the effect of subjective factors.