Suchergebnisse

This article substantiates the selection of a new object in accounting – the cost of Internet technology. The author presents new methods for accounting the costs of Internet technologies and provides the interpretation of the concept of «virtual assets». The author considers it necessary to introduce separate accounts for accounting the costs of Internet technologies. We believe that this approach will allow to see the total amount of the costs of Internet technologies, which is important for purposes of planning, monitoring and analysis, as well as to resolve contentious issues arising in accounting the costs of Internet technologies, which will significantly facilitate the work of accountants. In the absence of theoretical developments in accounting the costs of Internet technologies we make the first attempts to classify the costs of Internet technologies. We propose grouping the costs according to the following criteria: their purpose; frequency of occurrence (one-time and ongoing); gains in the time period (current, deferred costs and capital). The author concludes with a recommended register for accounting the costs of Internet technologies.

Introduction. The article analyzes the history of the creation of architectural objects surrounding the main square of the city – the Square of Fallen Fighters in the pre-war period of 1928–1938. The sequence of development of the square with new buildings of the era of "industrial constructivism", as well as the reconstruction of houses built in Tsaritsyn, is covered in detail. Methods and materials. The study is based on the objectivity principles and applies general scientific as well as specific historical methods. The authors pay attention to the facts related to solving the problems of transforming pre-war Stalingrad into a "socialist city" – the center of industry and culture in the Lower Volga region. Separate events of the first period of the assault on Stalingrad related to the defense of iconic buildings in the central part of the city, which turned into nodes of resistance of the Soviet troops in the September street battles, are considered. Buildings and structures of the pre-war period of the city's life that represented the appearance of the urban environment of Stalingrad, including the Square of Fallen Fighters, were forever lost to posterity. The purpose of the work is to analyze the historical architectural features of the main square and the surrounding area for subsequent computer modeling of the lost historical and cultural objects of pre-war Stalingrad based on the methodology of 3D reconstruction of structures. This approach to the historical heritage, which the city lost during the years of harsh atheistic propaganda and war, is partly able to recreate for contemporaries and subsequent generations various stages of life in Volgograd, with a characteristic appearance and features that reflect the characteristics of the city's environment. Historical and analytical material is necessary for compositional modeling, which will allow reconstructing architectural objects of pre-war Stalingrad for further research and use in the development of a virtual tour.