ÿþ<html> <head> <title>5B>4K CGQB0 70B@0B <548F8=A:8E CG@5645=89</title> <meta http-equiv=Content-Type content="text/html; charset=unicode"> <meta name=Generator content="Microsoft Word 14 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:Wingdings; panose-1:5 0 0 0 0 0 0 0 0 0;} @font-face {font-family:Wingdings; panose-1:5 0 0 0 0 0 0 0 0 0;} @font-face {font-family:Calibri; panose-1:2 15 5 2 2 2 4 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin-top:0cm; margin-right:0cm; margin-bottom:8.0pt; margin-left:0cm; line-height:106%; font-size:11.0pt; font-family:"Calibri","sans-serif";} h1 {mso-style-link:"03>;>2>: 1 =0:"; margin-right:0cm; margin-left:0cm; font-size:24.0pt; font-family:"Times New Roman","serif";} h3 {mso-style-link:"03>;>2>: 3 =0:"; margin-right:0cm; margin-left:0cm; font-size:13.5pt; font-family:"Times New Roman","serif";} p.MsoFootnoteText, li.MsoFootnoteText, div.MsoFootnoteText {mso-style-link:""5:AB A=>A:8 =0:"; margin:0cm; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Calibri","sans-serif";} p.MsoHeader, li.MsoHeader, div.MsoHeader {mso-style-link:"5@E=89 :>;>=B8BC; =0:"; margin:0cm; margin-bottom:.0001pt; font-size:11.0pt; font-family:"Calibri","sans-serif";} p.MsoFooter, li.MsoFooter, div.MsoFooter {mso-style-link:"86=89 :>;>=B8BC; =0:"; margin:0cm; margin-bottom:.0001pt; font-size:11.0pt; font-family:"Calibri","sans-serif";} span.MsoFootnoteReference {vertical-align:super;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {color:#954F72; text-decoration:underline;} p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph {margin-top:0cm; margin-right:0cm; margin-bottom:8.0pt; margin-left:36.0pt; line-height:106%; font-size:11.0pt; font-family:"Calibri","sans-serif";} p.MsoListParagraphCxSpFirst, li.MsoListParagraphCxSpFirst, div.MsoListParagraphCxSpFirst {margin-top:0cm; margin-right:0cm; margin-bottom:0cm; margin-left:36.0pt; margin-bottom:.0001pt; line-height:106%; font-size:11.0pt; font-family:"Calibri","sans-serif";} p.MsoListParagraphCxSpMiddle, li.MsoListParagraphCxSpMiddle, div.MsoListParagraphCxSpMiddle {margin-top:0cm; margin-right:0cm; margin-bottom:0cm; margin-left:36.0pt; margin-bottom:.0001pt; line-height:106%; font-size:11.0pt; font-family:"Calibri","sans-serif";} p.MsoListParagraphCxSpLast, li.MsoListParagraphCxSpLast, div.MsoListParagraphCxSpLast {margin-top:0cm; margin-right:0cm; margin-bottom:8.0pt; margin-left:36.0pt; line-height:106%; font-size:11.0pt; font-family:"Calibri","sans-serif";} span.1 {mso-style-name:"03>;>2>: 1 =0:"; mso-style-link:"03>;>2>: 1"; font-family:"Times New Roman","serif"; font-weight:bold;} span.3 {mso-style-name:"03>;>2>: 3 =0:"; mso-style-link:"03>;>2>: 3"; font-family:"Times New Roman","serif"; font-weight:bold;} p.rvps4, li.rvps4, div.rvps4 {mso-style-name:rvps4; margin-right:0cm; margin-left:0cm; font-size:12.0pt; font-family:"Times New Roman","serif";} p.rvps5, li.rvps5, div.rvps5 {mso-style-name:rvps5; margin-right:0cm; margin-left:0cm; font-size:12.0pt; font-family:"Times New Roman","serif";} span.rvts6 {mso-style-name:rvts6;} span.a {mso-style-name:"5@E=89 :>;>=B8BC; =0:"; mso-style-link:"5@E=89 :>;>=B8BC;";} span.a0 {mso-style-name:"86=89 :>;>=B8BC; =0:"; mso-style-link:"86=89 :>;>=B8BC;";} span.a1 {mso-style-name:""5:AB A=>A:8 =0:"; mso-style-link:""5:AB A=>A:8";} span.shorttext {mso-style-name:short_text;} /* Page Definitions */ @page WordSection1 {size:595.3pt 841.9pt; margin:2.0cm 42.55pt 70.9pt 3.0cm;} div.WordSection1 {page:WordSection1;} /* List Definitions */ ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style> </head> <body lang=RU link=blue vlink="#954F72"> <div class=WordSection1> <p class=MsoNormal align=center style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:normal'><b><span style='font-size:14.0pt; font-family:"Times New Roman","serif"'>5B>4K CGQB0 70B@0B <548F8=A:8E CG@5645=89</span></b></p> <p class=MsoNormal align=center style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:normal'><b><span style='font-size:14.0pt; font-family:"Times New Roman","serif"'>&nbsp;</span></b></p> <p class=MsoListParagraph align=center style='margin:0cm;margin-bottom:.0001pt; text-align:center;line-height:normal'><b><i><span style='font-size:14.0pt; font-family:"Times New Roman","serif"'>>5=<0AB5@ ;87025B0 8:B>@>2=0,</span></i></b></p> <p class=MsoListParagraph align=center style='margin:0cm;margin-bottom:.0001pt; text-align:center;line-height:normal'><i><span style='font-size:14.0pt; font-family:"Times New Roman","serif"'>ABC45=B-<038AB@0=B <span style='color:black'>"N<5=A:>3> 3>AC40@AB25==>3> C=825@A8B5B0.</span></span></i></p> <p class=MsoNormal align=center style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:normal'><b><i><span style='font-size:14.0pt; font-family:"Times New Roman","serif"'>&nbsp;</span></i></b></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>!>2@5<5==K5 <548F8=A:85 CG@5645=8O ?@54AB02;ONB A>1>9 <=>3>>B@0A;52CN A>2>:C?=>ABL 0A?5:B>2 45OB5;L=>AB8 A 2K@065==>9 A>F80;L=>9 =03@C7:>9. =8 >:07K20NB =5 <0;>5 @07=>>1@0785 284>2 CA;C3, @0AE>4CNB 1>;LH>5 :>;8G5AB2> @5cC@c>2, ?@5>1@5B0NB D8=0=c8@o20=8e 87 @07=KE 8ABo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span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>;0AA8D8:0F88 :0;L:C;8@>20=8O 8 <5B>4>2 CG5B0 70B@0B, :>B>@0O 1K O2;O;0AL >1I5?@8=OB>9 5I5 =5 ACI5AB2C5B, => 2AQ-B0:8 8E <>6=> >1J548=8BL ?> B@5< ?@87=0:0<: </span></p> <p class=MsoNormal style='margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:Symbol'>-<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>?> >1J5:B0< CG5B0 70B@0B, </span></p> <p class=MsoNormal style='margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:Symbol'>-<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>?> >1J5<C CG8BK205<KE 70B@0B,</span></p> <p class=MsoNormal style='margin:0cm;margin-bottom:.0001pt;text-align:justify; text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:Symbol'>-<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>?> @57C;LB0B82=>AB8 CG5B0 8 :>=B@>;O 70 70B@0B0<8 [1]. </span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>> >1J5:B0< CG5B0 70B@0B 2K45;ONBAO ?>70:07=K9, ?>?5@545;L=K9 8 ?>?@>F5AA=K9 <5B>4K.  7028A8<>AB8 >B @57C;LB0B82=>AB8 :>=B@>;O 8 CG5B0 70B@0B @0745;ONB <5B>4 CG5B0 D0:B8G5A:8E 8 =>@<0B82=KE 70B@0B.</span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>!<KA; ?>70:07=>3> <5B>40 70:;NG05BAO 2 B><, GB> 2A5 ?@O<K5 70B@0BK 8A?>;L7CNBAO 2 @07@575 ?@8=OBKE AB0B59 :0;L:C;OF88 ?> A?5F80;L=K< 70:070<. AB0;L=K5 70B@0BK 8A?>;L7CNBAO ?> <5AB0< 8E 2>7=8:=>25=8O 8 2E>4OB 2 A515AB>8<>ABL A?5F80;L=KE 70:07>2 2 A>>B25BAB288 A ?@8=OBK< =>@<0B82=K< :>MDD8F85=B><. 0==K9 <5B>4 CG5B0 70B@0B 2 1>;LH59 AB5?5=8 ?>4E>48B 4;O :@C?=>3> ?@><KH;5==>3> ?@>872>4AB20.</span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>!<KA; ?>?5@545;L=>3> <5B>40 70:;NG05BAO 2 B><, GB> ?@O<K5 70B@0BK >B>1@060NB 2 B5:CI5< CG5B5 =5 ?> 70:070<, =5 ?> 2840< ?@>4C:F88, 0 ?> ?5@545;0<. !?8A0=85 70B@0B ?@>8AE>48B 70 :0;5=40@=K9 ?5@8>4, 0 =5 70 2@5<O 873>B>2;5=8O 70:070 (:0: MB> ?@>8AE>48;> A ?>70:07=K< <5B>4><).</span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>>?@>F5AA=K9 <5B>4 CG5B0 70B@0B :20;8D8F8@C5BAO <0AA>2K< B8?>< ?@>872>4AB20, :@0B:>2@5<5==K< ?@>872>4AB25==K< F8:;>< 8 ?>;=K< >BACBAB285< =57025@H5==>3> ?@>872>4AB20.</span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>@8<5=5=85 40==KE <5B>4>2 4;O CG5B0 70B@0B 2 <548F8=A:8E CG@5645=8OE O2;ONBAO <0;>MDD5:B82=K<, B0: :0: 40==K5 <5B>48:8 >B=>AOBAO : <0B5@80;L=>9 ?@>4C:F88, 0 45OB5;L=>ABL <548F8=A:8E CG@5645=89 =0?@02;5=0 =0 ?@54>AB02;5=85 CA;C3.</span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'> A2O78 A 2KH5A:070==K<, O2;O5BAO 0:BC0;L=K< CA>25@H5=AB2>20=85 8;8 @07@01>B:0 =>2KE <5B>4>2 CG5B0 70B@0B 2 AD5@5 ?@54>AB02;5=8O CA;C3.  B0:>2K< <>6=> >B=5AB8 <5B>4 @0A?@545;5=8O 70B@0B 2 <5B>48:5 «AB0=40@B-?@>872>4AB2>» [2], @0A?@545;5=85 70B@0B <5B>4>< ! [3], <>48D8:0F8>==K9 <5B>4 CG5B0 70B@0B [4].</span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>> <=5=8N "E0<>:>2>9 !25B;0=K C304>2=K =081>;55 ?5@A?5:B82=>9 8 ?>4E>4OI59 O2;O5BAO <5B>48:0 !.  A2>59 @01>B5 >=0 @0AA<>B@5;0 ?@8<5=5=85 MB>9 <5B>48:8 2 AD5@5 A0=0B>@=>-:C@>@B=>3> ;5G5=8O [4]. 0==0O >1;0ABL O2;O5BAO 4>AB0B>G=> ?@81;865==>9 AD5@>9 45OB5;L=>AB8 : 45OB5;L=>AB8 <548F8=A:>3> CG@5645=8O. 5B>4 ! (Activity Based Costing)  >A>10O D>@<0 DC=:F8>=0;L=>3> 0=0;870 70B@0B, :>B>@0O >15A?5G8205B A>2@5<5==>5 ?>=8<0=85 8 B>G=>5 >?8A0=85 70B@0B, E>@>H> >B@0605B D8=0=A>2>5 ?>;>65=85 >@30=870F88.  >A=>25 <5B>40 ! ;568B ?@54?>;>65=85, GB> ?@>4C:F8O - @57C;LB0B 45OB5;L=>AB8, :>B>@0O A2O70==0 A ?>B@51;5=85< @5AC@A>2, CG5B 70B@0B ?> :>B>@K< 2545BAO =0 A>>B25BAB2CNI8E AG5B0E. </span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>0==K9 <5B>4 =081>;55 2K3>4=> 8A?>;L7>20BL 2 A;CG05 8=B5=A82=>9 :>=:C@5=F88, 0 B0:65 :>340 =5?@O<K5 70B@0BK D>@<8@CNB 1>;LHCN G0ABL >B >1I8E 70B@0B. -B>B <5B>4 <>6=> 8A?>;L7>20BL ?> >B=>H5=8N : ;N1><C ?5@5G=N, :>B>@K9 ?>4405BAO @0A?@545;5=8N (B>20@>2, @07=KE 284>2 CA;C3, :;85=B>2, <0B5@80;L=KE 8 8=B5;;5:BC0;L=KE @5AC@A>2). </span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'> $C=:F88 >15A?5G5=8O, ?@>406, >:070=8O CA;C3 8 C?@02;5=8O :>=:@5B878@CNBAO =0 >B45;L=K5 >?5@0F88, G0AB8, 8 ?@>F5AAK, B0:85, =0?@8<5@, :0: ?>41>@ ?5@A>=0;0, <548F8=A:>5 >1A;C6820=85, @5:;0<0 8 B.?. 064>5 459AB285 B@51C5B 70B@0B 8 A>>B25BAB2CNI8E @5AC@A>2. !8AB5<0 ! CAB0=02;8205B MB8 70B@0BK A ?@8<5=5=85< A@54AB2 8 <5B>4>2 1CE30;B5@A:>3> 8 C?@02;5=G5A:>3> CG5B0, 2 >A>15==>AB8 3@C??8@>2:8 ?@54AB>OI8E 8 8<52H8E <5AB> 70B@0B ?> <5AB0< D>@<8@>20=8O 8 F5=B@0< >B25BAB25==>AB8.</span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>"0: :0: 2 =0AB>OI55 2@5<O >B:@K20NBAO 1>;LH>5 :>;8G5AB2> G0AB=KE C7:>A?5F80;878@>20==KE <545F8=A:8E CG@5645=89, GB> ?@54AB02;O5B A>1>9 O@:>-2K@065==CN :>=:C@8@CNICN A@54C, B> 8<5==> 2 B0:8E CA;>28OE F5;5A>>1@07=59 ?@8<5=OBL <5B>4 !, :>340 :>A25==K5 70B@0BK A>AB02;ONB 7=0G8B5;L=CN G0ABL >1I8E 70B@0B.</span></p> <p class=MsoListParagraph style='margin:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'> 0AA<>B@52 8 ?@>0=0;878@>202 @07;8G=K5 20@80=BK @0A?@545;5=8O 70B@0B, 8E 284K 8 8AB>G=8:8, <>6=> A45;0BL A;54CI89 2K2>4: ?>70:07=K9, ?>?5@545;L=K9 8 ?>?@>F5AA=K9 <5B>4K @0A?@545;5=8O 70B@0B O2;ONBAO =5 MDD5:B82=K<8 4;O <548F8=A:>3> CG@5645=8O, B0: :0: >=8 @07@01>B0=K 2 1>;LH59 AB5?5=8 4;O :@C?=>3> ?@><KH;5==>3> ?@>872>4AB20, 0 =5 4;O AD5@K, ?@54>AB02;ONI59 CA;C38. "0: :0: <548F8=A:>5 CG@5645=85 ?@54>AB02;O5B CA;C38, A>>B25BAB25==> 8<55B <5AB> :>=:C@5=F8O, 0 2 40==>< A;CG05 1>;55 ?@8<5=8<K< <5B>4>< CG5B0 70B@0B 1C45B O2;OBLAO <5B>4 !</span><span style='font-size: 12.0pt;font-family:"Times New Roman","serif"'>.</span></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>&nbsp;</span></p> <p class=MsoNormal align=center style='margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:normal'><b><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>8B5@0BC@0</span></b></p> <p class=MsoNormal style='margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>&nbsp;</span></p> <p class=MsoListParagraph style='margin:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>1.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>=>E8=0 .!. 0A?@545;5=85 ?@>872>4AB25==KE 70B@0B: <>48D8F8@>20==K9 <5B>4 M:>=><8G5A:>3> 0=0;870 // «!>2@5<5==K5 =0C:>5<:85 B5E=>;>388. 538>=0;L=>5 ?@8;>65=85».  2015. - !3 (43).- !. 8-17.</span></p> <p class=MsoListParagraph style='margin:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>2.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>>@>=8=0 .. CE30;B5@A:89 CG5B: #G51=8: / .. >@>=8=0. - .: ;LD0-, & $ -, 2013. - 480 !.</span></p> <p class=MsoListParagraph style='margin:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>3.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>"E0<>:>20 !.. 0A?@545;5=85 70B@0B <5B>4>< ! // Science Time. -2014.- ! 12-2 (53-2).- !. 338-342.</span></p> <p class=MsoListParagraph style='margin:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>4.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>$8;0B>2 .. @8<5=5=85 <5B>40 @0A?@545;5=8O ?5@5<5==KE 70B@0B 2 <5B>48:5 «AB0=40@B-?@>872>4AB2>» // 725AB8O -.- 2012.- ! 6 (56).- !. 37-41.</span></p> <p class=MsoListParagraph style='margin:0cm;margin-bottom:.0001pt;text-align: justify;text-indent:35.45pt;line-height:normal'><span style='font-size:12.0pt; font-family:"Times New Roman","serif"'>&nbsp;</span></p> <p class=MsoListParagraph style='margin:0cm;margin-bottom:.0001pt;text-align: justify;line-height:normal'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>>ABC?8;0 2 @540:F8N 06.09.2016 3.</span></b></p> </div> </body> </html>
ISSN 1991-3087
Ðåéòèíã@Mail.ru Rambler's Top100
ßíäåêñ.Ìåòðèêà

ÍÀ ÃËÀÂÍÓÞ

2006-2019 © Æóðíàë íàó÷íûõ ïóáëèêàöèé àñïèðàíòîâ è äîêòîðàíòîâ.
Âñå ìàòåðèàëû, ðàçìåùåííûå íà äàííîì ñàéòå, îõðàíÿþòñÿ àâòîðñêèì ïðàâîì. Ïðè èñïîëüçîâàíèè ìàòåðèàëîâ ñàéòà àêòèâíàÿ ññûëêà íà ïåðâîèñòî÷íèê îáÿçàòåëüíà.