Аудитор №4 2009 (190,00 руб.)

Стр.1

Стр.2

Стр.68

АУДИТОР Ì‡Û˜ÌÓ-Ô‡ÍÚ˘ÂÒÍËÈ ÂÊÂÏÂÒˇ˜Ì˚È ÊÛ̇Ππ 4 (169) ¿œ–≈À‹ 2009 »Á‰‡ÂÚÒˇ Т 1994 „Ó‰‡ ∆Û̇ΠÁ‡„ËÒÚËÓ‚‡Ì ‚ УПЛЪВЪВ –‘ ФУ Ô˜‡ÚË —‚ˉÂÚÂθÒÚ‚Ó π 012314 ”˜‰ËÚÂθ: ÍÓÎÎÂÍÚË‚ ‰‡ÍˆËË ÊÛ̇· ♦ ♦ ♦ √·‚Ì˚È ‰‡ÍÚÓ —Â„ÂÈ √ÛÒ¸ÍÓ‚ –‰‡ÍÚÓ˚ ¬ËÍÚÓ »‚‡ÌÓ‚ —Â„ÂÈ ÓÍËÌ »ÒÔÓÎÌËÚÂθÌ˚È ‰ËÂÍÚÓ ŒÎ¸„‡ ¡Ó˜‡Ó‚‡ Õ‡Û˜Ì˚È ÍÓÌÒÛθڇÌÚ ¬‡ÎÂËÈ “ˢÂÌÍÓ ÓÏÔ¸˛ÚÂ̇ˇ ‚ÂÒÚ͇ ≈ÎÂ̇ œÓÔÓ‚‡ ÓÂÍÚÓ “‡Ú¸ˇÌ‡ ƒÁ·ËÍ ŒÚ‚ÂÚÒÚ‚ÂÌÌ˚È ÒÂÍÂÚ‡¸ À˛‰ÏË· ¿Ò‡ÌÓ‚‡ ŒÚ‰ÂÎ ‡ÎËÁ‡ˆËË Л ÂÍ·Ï˚ ¿Ì̇ À˚ÒÂÌÒ͇ˇ ♦ ♦ ♦ ¿‰ÂÒ ‰‡ÍˆËË: 125212, ÃÓÒÍ‚‡, √ÓÎÓ‚ËÌÒÍÓ ¯ÓÒÒÂ, 8, ÍÓÔ. 2 œËҸχ Л Ï‡ÚÂˇÎ˚ ÔËÒ˚·ڸ ФУ ‡‰ÂÒÛ: 125212, ÃÓÒÍ‚‡, ‡/ˇ 133 “ÂÎÂÙÓÌ: (495) 459-1317 ‘‡ÍÒ: e-mail: http://russmag.ru info@russmag.ru (495) 459-1377 © «¿Œ »Á‰‡ÚÂθÒÚ‚Ó ´–ÛÒÒÍËÈ ÊÛ̇Ϊ, 2009 œË ÔÂÂÔ˜‡ÚÍÂ Л ˆËÚËÓ‚‡ÌËË ÒÒ˚Î͇ ̇ ÊÛ̇Π´¿Û‰ËÚÓª Ó·ˇÁ‡ÚÂθ̇. ‘ÓÏ‡Ú 60×84/8 ¡Ûχ„‡ ÓÙÒÂÚ̇ˇ π 1 ”ÒÎ. Ô˜. Î. 7,44 “Ë‡Ê 7100 ˝ÍÁ. ŒÚÔ˜‡Ú‡ÌÓ ‚ »Á‰‡ÚÂθÒÚ‚Â ´–ÛÒÒÍËÈ ÊÛ̇Ϊ ♦ ♦ ♦ œÓ‰ÔËÒÌ˚ Ë̉ÂÍÒ˚ ‚ ͇ڇÎÓ„‡ı ¿„ÂÌÚÒÚ‚‡ ´–ÓÒÔ˜‡Ú¸ª: ÔÓÎÛ„Ó‰Ó‚ÓÈ с 72977, „Ó‰Ó‚ÓÈ с 81153 ´œÓ˜Ú‡ –ÓÒÒË˪ с 24554 ≈.Ã. √ÛÚˆ‡ÈÚ, ¬.¿. ÃÒÚËÒ·‚ÒÍËÈ, À.Õ. Œ‚ÒˇÌÌËÍÓ‚ ÕÂÁ‡‚ËÒËχˇ ·˛‰ÊÂÚ̇ˇ ˝ÍÒÔÂÚËÁ‡ .............................................................. 38 fi.Ã. ÀÂÏÓÌÚÓ‚ ◊ÚÓ Ì‡‰Ó Á̇ڸ, ˜ÚÓ·˚ ÔÓÎÛ˜ËÚ¸ Í‰ËÚ ............................................................ 48 ÃÂʉÛ̇Ó‰Ì˚ Òڇ̉‡Ú˚ ≈.¬. √‡ÎÍË̇ ¿Û‰ËÚ Л ‡Ì‡ÎËÁ ‚ ТЛТЪВПВ Û˜∏ÚÌÓ-ÙË̇ÌÒÓ‚˚ı ÓˆÂÌÓÍ .............................. 55 »ÌÙÓχˆËˇ ¬ —Ó‚ÂÚ ФУ ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË ......................................................... 24 ¬ ГУТНУ‚ТНУИ ‡Û‰ËÚÓÒÍÓÈ Ô‡Î‡Ú ................................................................. 61 THIS ISSUEíS TABLE OF CONTENT AND ANNOTATIONS ......................... 67 ¬ ÌÓÏÂ ¬ ‘‰Â‡Î¸ÌÓÏ ÒÓ·‡ÌËË ≈.≈. —ÏËÌÓ‚ ŒÚ‚˜‡ˇ ̇ ‚˚ÁÓ‚˚ „ÎÓ·‡Î¸ÌÓ„Ó ÍËÁËÒ‡ ......................................................... 3 “ÂÓˡ Л Ô‡ÍÚË͇ ‡Û‰ËÚ‡ ¬.‘. ÿ‡ˆÍËÈ ËÚÂËË ‚˚·Ó‡ Û˜‡ÒÚÌËÍÓ‚ ˚Ì͇ ‡Û‰ËÚÓÒÍËı ÛÒÎÛ„ ............................ 12 œÓ·ÎÂÏ˚ ̇ÎÓ„ÓÓ·ÎÓÊÂÌˡ ≈.À. ¬Â‰ÂÌË̇ ≈ÒÎË ‡·ÓÚÌËÍ ЛТФУО¸БЫВЪ Î˘Ì˚È ‡‚ÚÓÏÓ·Ëθ ‰Îˇ ÒÎÛÊ·Ì˚ı ÔÓÂÁ‰ÓÍ ........................................................................................ 17 ≈.À. œ‡ÌÚÂ΂‡ ÃÂÚÓ‰Ë͇ ‡Á‰ÂθÌÓ„Ó Û˜∏Ú‡ Õƒ—, Ó‰Ó·ÂÌ̇ˇ ¬¿— –‘ ........................... 20 ƒË‡„ÌÓÒÚË͇ Л ÔÓ„ÌÓÁËÓ‚‡ÌË œ.—. ÃËÚÓÙ‡ÌÓ‚, œ.¿. —‡ÏË‚ –˚ÌÓÍ Õœ‘ ‚ –ÓÒÒËË: ÚÂÍÛ˘Â ÒÓÒÚÓˇÌËÂ Л ÔÂÒÔÂÍÚË‚˚ ........................ 25 ¿.√. —‡ÍËÒˇÌˆ —ÎˡÌˡ Л ÔÓ„ÎÓ˘ÂÌˡ ‚ ÙË̇ÌÒÓ‚ÓÏ ÒÂÍÚÓÂ: ÏËÓ‚˚ ÚẨÂ̈ËË .... 28 ”Ô‡‚ÎÂÌË ÙË̇ÌÒ‡ÏË

Стр.1

–‰‡ÍˆËÓÌÌ˚È ÒÓ‚ÂÚ: ¬Ë‰ˇÔËÌ ¬ËÚ‡ÎËÈ »‚‡Ìӂ˘, ÂÍÚÓ –›¿ ËÏ. √.¬. œÎÂı‡ÌÓ‚‡, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ƒ‡ÌË΂ÒÍËÈ fiËÈ ¿ÎÂÍ҇̉ӂ˘, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ‡¯ËÌ ¬Î‡‰ËÏË ¿Ì‡ÚÓθ‚˘, Á‡ÏÂÒÚËÚÂθ „ÂÌÂ‡Î¸ÌÓ„Ó ‰ËÂÍÚÓ‡ √Õ»» –Õ—, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ ËÍÛÌÓ‚ ¿Ì‰ÂÈ ¬‡ÒËθ‚˘, Á‡ÏÂÒÚËÚÂθ ‰ËÂÍÚÓ‡ ƒÂÔ‡Ú‡ÏÂÌÚ‡ „ÛÎËÓ‚‡Ìˡ „ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó ÙË̇ÌÒÓ‚Ó„Ó ÍÓÌÚÓΡ ‡Û‰ËÚÓÒÍÓÈ ‰ÂˇÚÂθÌÓÒÚË, ·Ûı„‡ÎÚÂÒÍÓ„Ó Û˜ÂÚ‡ Л УЪ˜ВЪМУТЪЛ ÃËÌÙË̇ –‘, ‰- ˝ÍÓÌ. ̇ÛÍ œ‡¯ÍÓ‚ÒÍËÈ ¬Î‡‰ËÏË —ÂÏÂÌӂ˘, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ —ÍÓ·‡‡ ¬ˇ˜ÂÒ·‚ ¬Î‡‰ËÏËӂ˘, ‰ËÂÍÚÓ —‚ÂÓ-«‡Ô‡‰ÌÓ„Ó ÚÂËÚÓˇθÌÓ„Ó ËÌÒÚËÚÛÚ‡ ÔÓÙÂÒÒËÓ̇θÌ˚ı ·Ûı„‡ÎÚÂÓ‚, ÔÓÙÂÒÒÓ, ‰- ˝ÍÓÌ. ̇ÛÍ –‰‡ÍˆËÓÌ̇ˇ ÍÓÎ΄ˡ: √ÛÒ¸ÍÓ‚ —Â„ÂÈ ¬ËÍÚÓӂ˘, „·‚Ì˚È ‰‡ÍÚÓ, Ô‰Ò‰‡ÚÂθ ‰ÍÓÎ΄ËË, ͇̉. ˝ÍÓÌ. ̇ÛÍ ¿‚‡¯ÍÓ‚ À‚ flÍӂ΂˘, ÔÓÙÂÒÒÓ ¬«‘›», ‰- ˝ÍÓÌ. ̇ÛÍ √ÛÚˆ‡ÈÚ ≈‚„ÂÌËÈ ÃËıÂθ‚˘, ‚Â‰Û˘ËÈ Ì‡Û˜Ì˚È ÒÓÚÛ‰ÌËÍ Õ»‘» ¿Í‡‰ÂÏËË ·˛‰ÊÂÚ‡ Л Í‡Á̇˜ÂÈÒÚ‚‡ ÃËÌÙË̇ –‘, ‰- ˝ÍÓÌ. ̇ÛÍ «‡‚‡ËıËÌ ÕËÍÓÎ‡È ÃËı‡ÈÎӂ˘, ФУЩВТТУ ˝НУМУПЛ˜ВТНУ„У Ù‡ÍÛθÚÂÚ‡ Ã√”, ‰- ˝ÍÓÌ. ̇ÛÍ À˚ÒÂÌÒÍËÈ ŒÎ„ ¬‡ÒËθ‚˘, „ÂÌÂ‡Î¸Ì˚È ‰ËÂÍÚÓ »Á‰‡ÚÂθÒÚ‚Ó ´–ÛÒÒÍËÈ ÊÛ̇Ϊ œ‡‚ÎÓ‚ ≈‚„ÂÌËÈ ¬Ò‚ÓÎӉӂ˘, Ô‰Ò‰‡ÚÂθ ÓÏËÚÂÚ‡ ФУ Í‡˜ÂÒÚ‚Û »ÌÒÚËÚÛÚ‡ ÔÓÙÂÒÒËÓ̇θÌ˚ı ‡Û‰ËÚÓÓ‚ —ÏËÌÓ‚ ≈‚„ÂÌËÈ ≈‚„Â̸‚˘, Ф‡О‡ПВМЪТНЛИ НУВТФУМ‰ВМЪ —‡ÍËÒˇÌˆ ¿ÚÓÒ √ÂÓ„Ë‚˘, Á‡ÏÂÒÚËÚÂθ „ÂÌÂ‡Î¸ÌÓ„Ó ‰ËÂÍÚÓ‡ —‚ÂÓ-«‡Ô‡‰ÌÓÈ ÌÂÙÚˇÌÓÈ „ÛÔÔ˚, ͇̉. ˝ÍÓÌ. ̇ÛÍ flηÛ΄‡ÌÓ‚ ¿ÎÂÍ҇̉ ¿ÎË·Ë‚˘, ÔÓÙÂÒÒÓ √ÓÒÛ‰‡ÒÚ‚ÂÌÌÓ„Ó ÛÌË‚ÂÒËÚÂÚ‡ с ¬˚Ò¯ÂÈ ¯ÍÓÎ˚ ˝ÍÓÌÓÏËÍË, ‰- ˛ˉ. ̇ÛÍ ♦ ♦ ♦ –‰‡ÍˆËˇ ÓÒÚ‡‚ΡÂÚ Á‡ ÒÓ·ÓÈ Ô‡‚Ó ÏÂÌˇÚ¸ Á‡„ÓÎÓ‚ÍË, ÒÓÍ‡˘‡Ú¸ ÚÂÍÒÚ˚ ÒÚ‡ÚÂÈ Л ‚ÌÓÒËÚ¸ ÌÂÓ·ıÓ‰ËÏÛ˛ ТЪЛОЛТЪЛ˜ВТНЫ˛ Ф‡‚НЫ ·ÂÁ Òӄ·ÒÓ‚‡Ìˡ Т ‡‚ÚÓ‡ÏË. ГМВМЛВ ‰‡ÍˆËË ÊÛ̇· МВ ‚Ò„‰‡ ÒÓ‚Ô‡‰‡ÂÚ Т ÚÓ˜ÍÓÈ ÁÂÌˡ ‡‚ÚÓÓ‚. ŒÚ‚ÂÚÒÚ‚ÂÌÌÓÒÚ¸ Á‡ ‰ÓÒÚÓ‚ÂÌÓÒÚ¸ Ù‡ÍÚÓ‚ МВТЫЪ ‡‚ÚÓ˚ ÔÛ·ÎËÍÛÂÏ˚ı χÚÂˇÎÓ‚. “·ӂ‡Ìˡ Н ÓÙÓÏÎÂÌ˲ χÚÂˇÎÓ‚ Л ЫТОУ‚Лˇ ФЫ·ОЛН‡ˆЛЛ ЫНУФЛТВИ 1. —Ú‡Ú¸Ë, ÔËÒ·ÌÌ˚ ‚ ÊÛ̇Î, ‰ÓÎÊÌ˚: с ËÏÂÚ¸ ̇ ÛÒÒÍÓÏ Л ‡Ì„ÎËÈÒÍÓÏ ˇÁ˚͇ı: ̇Á‚‡ÌË ÒÚ‡Ú¸Ë, ‡ÌÌÓÚ‡ˆË˛ (4ñ6 ÒÚÓÍ), Íβ˜Â‚˚ ÒÎÓ‚‡, ÓÔ‰ÂΡ˛˘Ë ÚÂχÚËÍÛ ÒÚ‡Ú¸Ë, ËÌÙÓχˆË˛ Ó· ‡‚ÚÓ‡ı; с ËÏÂÚ¸ ÔËÒÚ‡ÚÂÈÌ˚ ·Ë·ÎËÓ„‡Ù˘ÂÒÍË ÒÔËÒÍË, ÓÙÓÏÎÂÌÌ˚ ‚ ÒÓÓÚ‚ÂÚÒÚ‚ËË Т Ú·ӂ‡ÌˡÏË Òڇ̉‡Ú‡ ·Ë·ÎËÓ„‡Ù˘ÂÒÍÓ„Ó ÓÔËÒ‡Ìˡ (√Œ—“ 7.1ñ2003); с ËÏÂÚ¸ ҂‰ÂÌˡ Ó· ‡‚ÚÓ‡ı, ‚ ÍÓÚÓ˚ ÌÂÓ·ıÓ‰ËÏÓ ‚Íβ˜ËÚ¸ ÒÎÂ‰Û˛˘Ë ‰‡ÌÌ˚Â: Û˜ÂÌÛ˛ ÒÚÂÔÂ̸ Л Á‚‡ÌËÂ, ПВТЪУ ‡·ÓÚ˚ Л ‰ÓÎÊÌÓÒÚ¸, ÍÓÌÚ‡ÍÚÌÛ˛ Л ‰Û„Û˛ ‚‡ÊÌÛ˛, ФУ ÏÌÂÌ˲ ‡‚ÚÓ‡, ËÌÙÓχˆË˛; с ·˚Ú¸ Ú˘‡ÚÂθÌÓ ÓÚ‰‡ÍÚËÓ‚‡Ì˚ Л Ê·ÚÂθÌÓ ÒÓÔÓ‚Óʉ‡Ú¸Òˇ ВˆВМБЛВИ. 2. Œ·˙ÂÏ Ï‡ÚÂˇÎÓ‚, Í‡Í Ô‡‚ËÎÓ, ‰ÓÎÊÂÌ ·˚Ú¸ УЪ 3 ‰Ó 15 ÒÚ‡Ìˈ, ‚Íβ˜‡ˇ ÚÂÍÒÚ, ËÒÛÌÍË, Ú‡·Îˈ˚ (¯ËÙÚ Times New Roman с 12, ËÌÚÂ‚‡Î с 1,5, УЪТЪЫФ УЪ Í‡ˇ ÎËÒÚ‡ с 2,5 ÒÏ). –‰‡ÍÚÓ Word с ‚ÂÒˡ МВ МЛКВ Word-97. 3. Ó΢ÂÒÚ‚Ó ‡‚ÚÓÓ‚ Ó‰ÌÓÈ ÒÚ‡Ú¸Ë МВ ‰ÓÎÊÌÓ Ô‚˚¯‡Ú¸ ˜ÂÚ˚Âı ˜ÂÎÓ‚ÂÍ. 4. ŒÒÌÓ‚Ì˚ Ú·ӂ‡Ìˡ, Ô‰˙ˇ‚ΡÂÏ˚Â Н ËÎβÒÚ‡ÚË‚Ì˚Ï Ï‡ÚÂˇ·Ï: с ËÒÛÌÍË, ЩУЪУ ‰ÓÎÊÌ˚ ·˚Ú¸ ËÁ„ÓÚÓ‚ÎÂÌ˚ ЛОЛ Ó·‡·ÓÚ‡Ì˚ ‚ ÔÓ„‡Ïχı Adobe Illustrator 7.0ñ10.0, Adobe Photoshop 6.0ñ8.0 Л Ô‰ÒÚ‡‚ÎÂÌ˚ ‰Îˇ ÔÛ·ÎË͇ˆËË ‚ ÙÓχڇı Ù‡ÈÎÓ‚ (ÔÓ‰ PC): TIF, EPS, AI, JPG; с ÙÓÚÓ„‡ÙËË ‰ÓÎÊÌ˚ ·˚Ú¸ ͇˜ÂÒÚ‚ÂÌÌ˚ÏË, ‚ ˝ÎÂÍÚÓÌÌÓÏ ‚ˉ ЛОЛ Ì‡ ÙÓÚÓ·Ûχ„Â; с ‚Ò ڇ·Îˈ˚, ÒıÂÏ˚ Л ‰Ë‡„‡ÏÏ˚ ‰ÓÎÊÌ˚ ·˚Ú¸ ‚ÒÚÓÂÌ˚ ‚ ЪВНТЪ ÒÚ‡Ú¸Ë Л ËÏÂÚ¸ Ò‚ˇÁË (·˚Ú¸ ‰ÓÒÚÛÔÌ˚ÏË ‰Îˇ ‰‡ÍÚËÓ‚‡Ìˡ) Т ÔÓ„‡ÏÏÓÈ-ËÒıÓ‰ÌËÍÓÏ, ‚ ÍÓÚÓÓÈ УМЛ ÒÓÁ‰‡Ì˚ (Excel, Corel Draw 10.0ñ 11.0); с ‡Á¯ÂÌË هÈÎÓ‚ с 300 dpi. 5. œËÌËχÂÏ˚ ÌÓÒËÚÂÎË: χ„ÌËÚÌ˚ ‰ËÒÍË 1,44 ì, —D, DVD, Ùν¯. 6. —Ú‡Ú¸ˇ ‚ÏÂÒÚÂ Т Á‡ˇ‚ÍÓÈ Ì‡ ÔÛ·ÎË͇ˆË˛ Л ˆÂÌÁËÂÈ ПУКВЪ ‚˚Ò˚Î‡Ú¸Òˇ ˝ÎÂÍÚÓÌÌÓÈ ÔÓ˜ÚÓÈ (e-mail: info@russmag.ru) ЛОЛ Ó·˚˜Ì˚Ï ÔÓ˜ÚÓ‚˚Ï ÓÚÔ‡‚ÎÂÌËÂÏ Т ‚ÎÓÊÂÌËÂÏ ·ÛχÊÌÓ„Ó Л ˝ÎÂÍÚÓÌÌÓ„Ó ‚‡ˇÌÚ‡ ̇ β·ÓÏ ЛБ ‚˚¯ÂÔÂ˜ËÒÎÂÌÌ˚ı МУТЛЪВОВИ. 7. ‘‡ÈÎ˚ ÌÂÓ·ıÓ‰ËÏÓ ËÏÂÌÓ‚‡Ú¸ Òӄ·ÒÌÓ Ù‡ÏËÎËË ÔÂ‚Ó„Ó ‡‚ÚÓ‡, ̇ÔËÏÂ, ´—ˉÓÓ‚. ‡ÒÌÓ‰‡ª. ÕÂθÁˇ ‚ Ó‰ÌÓÏ Ù‡ÈΠÔÓÏ¢‡Ú¸ МВТНУО¸НУ ТЪ‡ЪВИ. 8. œË Ò‰‡˜Â ÒÚ‡Ú¸Ë ‰Îˇ ÔÛ·ÎË͇ˆËË Ò˜ËÚ‡ÂÚÒˇ, ˜ÚÓ ‡‚ÚÓ Ô‰ÓÒÚ‡‚ΡÂÚ ‰‡ÍˆËË ÊÛ̇· Ô‡‚Ó Ì‡ ‡ÁÏ¢ÂÌË ‡ıË‚ÌÓÈ ‚ÂÒËË Ï‡ÚÂˇ· (Ì ‡Ì 6 ÏÂÒˇˆÂ‚ Т ÏÓÏÂÌÚ‡ ‚˚ıÓ‰‡ ÒÚ‡Ú¸Ë) ‚ Á‡Í˚ÚÓÏ ‰ÓÒÚÛÔ ‚ »ÌÚÂÌÂÚÂ. 9. œÎ‡Ú‡ Т ‡ÒÔË‡ÌÚÓ‚ Á‡ ÔÛ·ÎË͇ˆË˛ ÛÍÓÔËÒÂÈ МВ ‚ÁËχÂÚÒˇ. 10. ƒÎˇ ÍÓÌÚ‡ÍÚÓ‚ Т ‰‡ÍˆËÂÈ Û͇Á‡Ú¸ ÔÓ˜ÚÓ‚˚È ‡‰ÂÒ, ÌÓÏÂ‡ ÚÂÎÂÙÓÌÓ‚, Ù‡ÍÒ‡, ˝ÎÂÍÚÓÌÌÛ˛ ÔÓ˜ÚÛ. ÕÂÒӷβ‰ÂÌË Û͇Á‡ÌÌ˚ı Ú·ӂ‡ÌËÈ ПУКВЪ ˇ‚ËÚ¸Òˇ ÓÒÌÓ‚‡ÌËÂÏ ‰Îˇ ÓÚ͇Á‡ ‚ ÔÛ·ÎË͇ˆËË ЛОЛ Û‚Â΢ËÚ¸ ÒÓÍ ÔÓ‰„ÓÚÓ‚ÍË Ï‡ÚÂˇ· Н Ô˜‡ÚË. –‰‡ÍˆËˇ

Стр.2

A.G. Sarkisyants, deputy general director, North-West Oil Group, candidates of economics Mergers and Acquisitions in the Financial Sector: World Tendencies ................................................................. 28 The article is about the biggest ever wave of mergers and acquisitions embracing most of the countries of the world in the last decade. In the leading industrial countries (the Group of Ten) more that 40 thousand of them were registered, that is two times as many as in the previous decade. FINANCIAL MANAGEMENT E.M. Guttsait, doctor of economy, V.A. Mstislavskiy, honoured economist of the RF, L.N. Ovsyannikov, candidate of economics, Õ»‘» ¿¡Ë ÃËÌÙË̇ –ÓÒÒËË FRI B&TA of the Ministry of Finance of the RF Independent Budget Examination ..................................................................................................................................... 38 The article considers different issues connected to the new method of the budget control, that is budget examination, made by institutions and persons which are not dependent on governmental authorities. Y.M. Lermontov, advisor of the Russian Ministry of Finance What One Needs to Know to Take the Credit ............................................................................................................... 48 The article introduces some practical steps to be made by the company administration in the case if companyís resources are not enough for business development and there is a necessity to draw bank credit. INTERNATIONAL STANDARDS E.V. Galkina, senior lecture, Management Accounting and Audit Department, Orel State Institute of Economics and Commerce, candidate of economics Audit and Analysis in the System of Accounting and Financial Appraisals ..................................................... 55 The article tells about the types of value used in accounting, audit, analysis and generalized according to the International Valuation Standards (IVS) requirements. INFORMATION In the Council on Auditing Activities ........................................................................................................................... 24 In the Moscow Audit Chamber ...................................................................................................................................... 61 68

Стр.68