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Home / Journals / Vestnik of Kazan State Agrarian University / Rubric Ekonomicheskie nauki

Articles of rubric " Ekonomicheskie nauki " of journal " Vestnik of Kazan State Agrarian University "

Financial accounting in agriculture
ADOPTION OF MANAGEMENT DECISIONS: MECHANISMS AND FINANCIAL INSTRUMENTS
GOVERNMENT REGULATION OF THE GRAIN MARKET IN THE TERMS OF IMPORT SUBSTITUTION
THE RISK MANAGEMENT SYSTEM AS THE BASIS OF THE FINANCIAL STABILITY OF THE ENTERPRISE (ON THE EXAMPLE OF AGRICULTURAL ENTERPRISE OF THE REPUBLIC OF TATARSTAN)
ANALYSIS OF GRAIN MARKET CAPACITY AND ITS SEGMENTS IN THE REPUBLIC OF TATARSTAN
Current status of fur farming in the Irkutsk region and measures to improve its effectiveness
PECULIARITIES OF STATE SUPPORT OF AGRARIAN SECTOR OF ECONOMY OF RUSSIA AND ITS ROLE IN SUPPORTING FOOD SECURITY IN THE COUNTRY
Features of effective development of tourism potential of the country: marketing aspect
ISLAMIC FINANCE
TAXATION OF PRIVATE FARMS IN THE MIDDLE VOLGA REGION
MANAGEMENT SYSTEM OF INVESTMENT RISKS ON THE EXAMPLE OF THE AGRICULTURAL ENTERPRISES OF THE REPUBLIC OF TATARSTAN
LABOUR POTENTIAL OF AGRICULTURE OF THE REPUBLIC OF TATARSTAN
STATUS AND PROSPECTS OF TOURISM INDUSTRY DEVELOPMENT IN THE CONTEXT OF SEASONAL FACTORS OF DESTINATIONS
MANAGERIAL COST ACCOUNTING AND CONTROL OF EFFICIENCY OF PRODUCTION OF AGRICULTURAL PRODUCTS
Organizational aspects of accounting for small and medium enterprises in transition to IFRS
INTERDEPENDENCE OF RISK MANAGEMENT SYSTEM AND FINANCIAL STABILITY AT AGRICULTURE ENTERPRISE
Features internal audit accounting of production inventory and production cost calculation
COMPONENTS OF FINANCIAL STATEMENTS AND PROCEDURE FOR SUBMISSION OF USERS: RUSSIAN AND INTERNATIONAL ASPECTS
PRIORITIES OF CLUSTER MODELS INNOVATIVE DEVELOPMENT OF RUSSIAN ECONOMY
SPECIALIZED AGRO-INDUSTRIAL FORMATIONS AS A PART OF INSTITUTIONAL SUBSYSTEM FOR ENSURING THE EFFECTIVE FUNCTIONING OF AGRO-INDUSTRIAL CLUSTERS OF REGIONAL AGRICULTURE
METHODOLOGICAL TOOLKIT FOR ENSURING ECONOMIC SECURITY IN THE PERSONNEL MANAGEMENT SYSTEM
IMPROVING THE EFFICIENCY OF STATE SUPPORT OF AGRICULTURAL PRODUCERS IN CRISIS
LONG-TERM INVESTMENT PROBLEMS IN AGRICULTURE
REGULATION OF AUDITING STANDARDS WORK IN RUSSIA AND CHINA
LIFE QUALITY OF RUSSIAN POPULATION: ANALYSIS OF ITS CERTAIN COMPONENTS IN MODERN CONDITIONS
INTERCOMPANY STANDARDIZATION OF AUDIT OF FIXED ASSETS
FEATURES OF INTERNAL ADMINISTRATIVE ACCOUNTING FORMATON ON THE STATE BUDGETARY FACILITIES IN AGRARIAN ORGANIZATIONS
HUMANIZATION OF INFORMATION SPACE IN THE ASPECT OF ENSURING THE BIOLOGICAL, FOOD AND NUTRITION SECURITY OF THE COUNTRY
THE MECHANISM OF REGIONAL LABOR MARKET REGULATION
Assessment of competitiveness of subjects of business activity of the Kazan residential suburb in the regional markets
LABOR MARKET AS AN OBJECT OF REGULATION IN THE CONDITIONS FOR FORMATION OF SOCIAL-ORIENTED ECONOMY
EFFECTIVENESS OF REGIONAL POLICY OF DAIRY PRODUCTION DEVELOPMENT AND KEY ISSUES OF ITS REFORM
PROBLEMS IN THE RUSSIAN IMPORT SUBSUMPTION SYSTEM
DIRECTIONS OF INCREASING EFFICIENCY OF AGRICULTURAL COMPLEX PROCESSES IN REGIONAL ECONOMY
INCREASE OF COMPETITIVENESS IN THE CONDITIONS OF CORPORATE GOVERNANCE OF AGROINDUSTRIAL COMPLEX ENTERPRISES OF THE REPUBLIC OF TATARSTAN
DEVELOPMENT OF HALF-FINISHED PRODUCTION IN RUSSIA
DEVELOPMENT OF THEORETICAL BASES OF ADMINISTRATIVE CONSULTING
SCORECARD FOR ANALYSIS AND EVALUATION OF STRATEGIC STABILITY OF COMPANIES
PROBLEMS OF ORGANIZATION AND COOPERATION IN AGRICULTURAL TOURISM IN THE REPUBLIC OF TATARSTAN
AGRIBUSINESS MANAGEMENT ON THE BASIS OF ECONOMIC SECURITY PASSPORT FORMATION
METHODICAL BASIS OF INSTITUTIONAL AND ECONOMIC MECHANISM OF GRAIN PRODUCTS SYSTEMS
SOCIO-ECONOMIC SIGNIFICANCE OF QUANTITATIVE AND QUALITATIVE DEVELOPMENT OF RURAL AREAS
IMPROVING THE REPORTING FORMS ON THE DISCLOSURE OF GOVERNMENT SUBSIDIES
INSURANCE CONTRIBUTIONS: CALCULATION AND PAYMENT PROCEDURE
METHODOLOGICAL APPROACHES TO ASSESSMENT OF THE RELATIONSHIP OF AGRICULTURAL PRODUCTION AND RURAL SOCIAL INFRASTRUCTURE
DEVELOPMENT OF ACCOUNTING, ANALYTICAL AND CONTROL TOOLS BASED ON XBRL TECHNOLOGIES
THEORETICAL QUESTIONS OF DEFINING THE ESSENCE OF GRAIN PRODUCTS SUBCOMPLEX OF AGROINDUSTRY
CONCEPTS AND MECHANISMS OF COMPETITIVE STRATEGY REALIZATION OF AGRICULTURE ENTERPRISES OF RUSSIA
OPTIMIZATION OF SOWN AREA STRUCTURE OF CROPS BY ECONOMIC AND MATHEMATICAL MODELING: PRACTICAL ASPECT
Agricultural land management accounting and internal reporting on their use
CURRENT ISSUES IN MONITORING AND CONTROL OF RECEIVABLES
EVALUATION CRITERIA OF EFFECTIVE USE OF GOVERNMENT SUBSIDIES IN AGRICULTURAL ORGANIZATIONS
ISSUES OF THE EFFECTIVE FOREST MANAGEMENT AND HUSBANDRY IN THE REPUBLIC OF TATARSTAN
Features of crediting of small forms of managing in the village
FOOD SECURITY IN THE REGIONS OF THE VOLGA FEDERAL DISTRICT
THEORETICAL ASPECTS MARKETING STRATEGY DEVELOPMENT AT AGRICULTURAL ENTERPRISES
IMPROVING EFFICIENCY OF AGRICULTURE STAFFING IN THE REPUBLIC OF TATARSTAN, BASED ON CLUSTER APPROACH
THE RISKS, ASSOCIATED WITH INNOVATION AND INVESTMENT IN AGROINDUSTRIAL COMPLEX
METHODOLOGICAL PROBLEMS OF INTANGIBLE ASSETS IN BUSINESS
AUDIT EVIDENCE OBTAINED DURING THE AUDIT OF OPERATIONS ON OBJECTS OF FIXED ASSETS
Management accounting of target expenses
EFFICIENCY AND POTENCY INDEX OF ENERGY USAGE
PROVISION OF RUSSIAN POPULATION IN THE BEEF - CURRENT STATE AND SOLUTIONS
TOURISM AS A FACTOR OF SOCIAL AND ECONOMIC DEVELOPMENT OF SOCIETY
NATURAL AND ECONOMIC FACTORS, DETERMINING FARMLAND QUALITY
IMPROVEMENT OF AGRICULTURAL ORGANIZATION MANAGEMENT WITH THE USE OF BENCHMARKING TECHNOLOGY
The Statistiko-ekonomichesky analysis of use of cultivated areas of long-term herbs in the south of Ukraine
OPTIMIZATION OF TRANSPORT FLOWS IN SUPPLY CHAIN MANAGEMENT OF THE FOOD COMPANY
KEY SUCCESS FACTORS OF AGRICULTURAL SECTOR OF THE NETHERLANDS
STRATEGIC OBJECTIVES OF AGRICULTURE DEVELOPMENT OF THE REPUBLIC OF TATARSTAN
INNOVATIVE PROCESSES IN AGRICULTURE IN KAZAKHSTAN
IMPACT OF INFORMATION TECHNOLOGY DEVELOPMENT ON METHODOLOGY OF SMALL ENTERPRISES ACCOUNTING
EVALUATION OF THE EFFECTIVENESS OF PROVIDING STATE AND MUNICIPAL SERVICES BASED ON PEST ANALYSIS
GENERAL PRESENTATION FOR THE ORGANIZATION OF THE FUTURE HARVEST ACCOUNTING, USED AS A SECURITY, IN ACCORDANCE WITH IFRS
ORGANIZATION OF CRAFTS AND HOSPITALITY
APPLICATION OF STATISTICAL METHODS OF CONTROL FOR ESTIMATION OF STABILITY OF DAIRY PRODUCTION
Prediction of migration processes in the study area
EFFICIENCY OF RESOURCE POTENTIAL USAGE: EVALUATION AND DIRECTIONS OF IMPROVEMENT
TO THE ISSUE OF CASH FLOW MANAGEMENT TO MAKE EFFECTIVE ADMINISTRATIVE DECISIONS
REALIZATION OF IMPORT SUBSTITUTION POLICY IN THE RUSSIAN FEDERATION (ON THE EXAMPLE OF THE DAIRY INDUSTRY OF THE REPUBLIC OF TATARSTAN)
Assessment of agricultural enterprises competitiveness
THE ROLE OF TECHNICAL AND TECHNOLOGICAL PROVISION IN CHANGING THE PROFESSIONAL-QUALIFICATION STRUCTURE OF LABOUR IN THE AGRARIAN SECTOR OF THE COUNTRY’S ECONOMY
INDUSTRY PROFILE AS THE BASIS OF COMPETITIVE ADVANTAGES OF THE TERRITORY
Method activation end date in the past. direction:re
IMPACT OF RESOURCE MANAGEMENT QUALITY ON ACCESS TO HEALTH CARE
INTEGRATION OF MONETARY POLICY TOOLS AND FINANCIAL MARKETS DEVELOPMENT IN THE FIELD OF STRATEGIC PLANNING
Competitive strategy – a basis for identifying key success factors of meat industry
THE DEVELOPMENT OF PEASANT (FARMER) ECONOMY IN TERMS OF IMPORT SUBSTITUTION
PROSPECTS FOR THE SOYBEAN MARKET DEVELOPMENT AND ITS IMPORTANCE FOR THE RUSSIAN ECONOMY
ECONOMIC EFFICIENCY OF SPRING WHEAT GRAIN PRODUCTION AT DIFFERENT PRICES OF REALIZATION
LABOR POTENTIAL OF THE VILLAGE OF THE REPUBLIC OF TATARSTAN
FEATURES OF THE ANALYSIS FOR MANAGEMENT DECISION MAKING
SCIENTIFICALLY BASED INSTITUTIONAL REFORMS AS A FACTOR TO ACCELERATE SOCIAL AND ECONOMIC DEVELOPMENT OF THE COUNTRY
ACCOUNTING DEVELOPMENT UNDER ORGANIC AGRICULTURE
DEVELOPMENT OF THEORETICAL BASIS OF THE INTERIOR CONTROL OF ENTERPRISE FINANCIAL RESULTS
MEDIUM AND SMALL ENTERPRISES OF AGRICULTURE, FORESTRY, FISHERY AND HUNTING SECTORS OF REGIONAL ECONOMY OF THE REPUBLIC OF TATARSTAN
RELATIONSHIP OF ACCOUNTING AND STATISTICAL ACCOUNTING OF LOGISTIC COSTS IN THE INTEGRATED BUSINESS STRUCTURE
MEGA-REGULATOR IN SEARCH FOR CONVERGENT MODEL FROM THE FISCAL POLICY BALANCE AND REGULATION ON FINANCIAL MARKETS TO STIMULATING THE ECONOMY
DIRECT FOREIGN INVESTMENT IN THE RUSSIAN FUEL AND ENERGY COMPLEX: THE CHALLENGE OF 2014
STATE OF LAND-RECLAMATION INDUSTRY IN TATARSTAN AND MAIN WAYS OF ITS DEVELOPMENT
PROBLEMS OF SMALL AND MEDIUM ENTERPRISES DEVELOPMENT IN AGRICULTURAL SECTOR
CAUSES OF DISPUTE ON THE RESULTS OF CADASTRAL LAND VALUATION OF SETTLEMENTS
PROBLEMS AND IMPLEMENTATION WAYS OF INNOVATIVE DEVELOPMENT OF AGRICULTURE PRODUCTION IN KAZAKHSTAN
MAIN SUPPORTING DIRECTIONS OF RUSSIAN AGRIBUSINESS IN THE WTO TERMS
IMPROVEMENT OF METHODOLOGICAL SUPPORT OF INTERNAL MONEY CONTROL OF THE ENTERPRISE
EVALUATION OF ECONOMIC RISK IN AGRICULTURAL ENTERPRISES
Development of primary income accounting of crop production
DEVELOPMENT OF COOPERATIVE AND INTEGRATION PROCESSES - A BASIS OF AGRICULTURAL SECTOR STABILITY
Gorodskoy i sel'skiy turizm v aspekte destinacionnogo razvitiya turistsko-rekreacionnogo potenciala Respubliki Tatarstan
INTERNAL AUDIT - EFFECTIVE INSTUMENTY OF CORPORATE GOVERNANCE SYSTEM
IMPROVING THE QUALITY OF PUBLIC SERVICE IN THE SOCIAL PROTECTION INSTITUTIONS AS A FACTOR OF SOCIAL AND ECONOMIC DEVELOPMENT OF REGION
FORMS AND METHODS OF CHANGE IN THE AGRICULTURAL REFORM
Problems of economic development of small business in agrarian sector of economy of the Volgograd region
FLAX- GROWING - ECONOMIC GROWTH POINT OF NORTHERN OMSK REGION
DEVELOPMENT OF INNOVATIVE BIOTECHNOLOGIES IN AGRIBUSINESS
UPGRADE OF MANAGEMENT OF STIMULATION OF INNOVATIVE ACTIVITIES OF THE ENTITIES OF AGRO-INDUSTRIAL COMPLEX
Information models of management accounting in dairy cattle breeding
MICROENTERPRISES AS AN OBJECT OF ACCOUNTING
PROBLEMS OF RISK INSURANCE AT NATURAL DISASTERS IN AGRICULTURE AND FORESTRY
IMPORT SUBSTITUTION AS A CONDITION FOR FOOD SECURITY
MODERN TRENDS OF AGRARIAN SECTOR DEVELOPMENT OF THE REPUBLIC OF TATARSTAN
Analysis of factors and ways of development of a meat subcomplex of the Republic of Mari El
FEATURES OF AGRICULTURAL EDUCATION SYSTEM IN RUSSIA AND ABROAD
Theoretical approaches to agriculture competitiveness notion
NALYSIS OF AGRICULTURE STRATEGY DEVELOPMENT OF THE REPUBLIC OF TATARSTAN
LEAN PRODUCTION IN AGRIBUSINESS
STATE REGULATION OF SOCIAL AND LABOR RELATIONS IN THE CONDITIONS OF SOCIALLY-ORIENTED ECONOMY
The essence of public property commercialization
EVALUATION OF EFFECIENCY OF INVESTMENT ACTIVITIES ORGANIZATIONS
Research of structural characteristics of reproduction processes of agrarian economy
FORMATION OF INTERNAL ADMINISTRATIVE REPORTS OF AGRICULTURAL ORGANIZATIONS WITH THE USE OF INFORMATION TECHNOLOGIES
Management accounting and costs control in the livestock industry
PROBLEMS OF DAIRY-PRODUCT SUBCOMPLEX OF AGRO-INDUSTRIAL COMPLEX AND WAYS OF ITS SOLUTION
INNOVATIVE AGRICULTURE - PRIORITY OF SECTOR DEVELOPMENT
FINANCIAL SUPPORT FOR INNOVATIVE ACTIVITY IN THE AGRO-INDUSTRIAL COMPLEX.
Development of operational costs controlling within automated control system
MODELING OF THE PRODUCTION STRUCTURE OF SMALL AND MEDIUM ENTERPRISES IN THE AGRARIAN SECTOR OF ECONOMICS
FACTORS, DETERMINING THE COMPETITIVENESS OF THE AGRICULTURAL SECTOR IN THE REGION
DEVELOPMENT OF SOCIAL INITIATIVES ACCOUNTING IN AGRICULTURAL ORGANIZATIONS
Directions to increase the competitiveness and efficiency of agricultural enterprise structures of Krasnodar region
PROBLEMS OF TECHNICAL SUPPORT FOR AGRICULTURE OF THE REPUBLIC OF TATARSTAN
CLUSTER TECHNOLOGY IS A TOOL FOR AGRICULTURAL COOPERATION PROCESS DEVELOPMENT
SCIENTIFIC AND EDUCATIONAL CLUSTER OF KAZAN STATE AGRARIAN UNIVERSITY - THE WELCOME ENVIRONMENT OF LIFE AND PROFESSIONAL SELF-DETERMINATION FOR YOUNG TALENTS OF RURAL TERRITORIES
Methods for determining the innovation effectiveness I n agricultural production
METHODICAL ASPECTS OF OPTIMIZATION OF RICE PRODUCTION DEVELOPMENT IN AGRICULTURAL ENTERPRISES
Algorithm for estimating the biological assets at fair value
CURRENT PROBLEMS OF THE SECURITIES MARKET RESEARCH
Classification of costs for management reporting formation in gas producing companies
TECHNICAL MODERNIZATION OF THE MELIORATION SYSTEM AS A RESERVE FOR IMPROVING THE EFFICIENCY OF AGRICULTURE
SUSTAINABLE DEVELOPMENT OF REGIONAL ECONOMY IN MODERN CONDITIONS
RESEARCH ON QUALITY AND GRAIN PRODUCTION EFFICIENCY
CURRENT STATE AND PROBLEMS OF DEVELOPMENT OF THE TECHNICAL BASIS OF AGRICULTURE
ASSESSMENT OF LAND USE CONDITIONS BY AGRICULTURAL ORGANIZATIONS OF OMSK REGION
PROBLEMS OF FOOD SAFETY OF RUSSIA IN THE GLOBALIZED ECONOMY
FACTORS OF HOPE PRODUCTION EFFICIENCY IMPROVING IN THE CHUVASH REPUBLIC
Rural tourism as a factor of new social and economic formation development in countryside
PROBLEMS OF AGRICULTURAL CONSUMER COOPERATION DEVELOPMENT IN THE CHUVASH REPUBLIC AT THE PRESENT STAGE
MAIN DIRECTIONS OF IMPROVING FINANCIAL LITERACY IN RUSSIA
THE ROLE OF STATE SUPPORT IN TECHNICAL AND TECHNOLOGICAL MODERNIZATION OF AGRICULTURE DEVELOPMENT IN THE REGIONS OF VOLGA FEDERAL DISTRICT
ROLE OF AGRIBUSINESS STAFFING IN IMPROVING THE EFFICIENCY OF LAND RESOURCES
FUNCTIONING OF THE GRAIN PRODUCT SUB-COMPLEX IN THE CONDITIONS OF FOOD EMBARGO
FEATURES OF OTHER INFORMATION CHECK IN DOCUMENTS, CONTAINING AUDITED FINANCIAL (ACCOUNTING) REPORTING OF AGRICULTURAL ENTERPRISES
METHODOLOGICAL APPROACHES TO ESTIMATION OF EFFICIENCY OF REGIONAL AGRO-INDUSTRIAL COMPLEX FUNCTION OF VOLGA FEDERAL DISTRICT
Agricultural activity of rural families of the Republic of Tatarstan: municipal dimension
IT-CONSULTING IS THE FUNDAMENTAL FACTOR OF IMPROVING THE EFFICIENCY OF AGRO-INDUSTRIAL PRODUCTION
SOCIAL AND ECONOMIC ASSESSMENT OF EMPLOYMENT AND UNEMPLOYMENT IN KAZAKHSTAN
KEY INDICATORS OF EFFICIENCY OF ADMINISTRATIVE CONSULTING
Development of services by consumer cooperative enterprises in countryside of the Tepublic of Tatarstan
SIMULATION OF TIME SERIES FOR WHEAT PRODUCTION AND A SHARE OF A SELF-DYNAMIC RATE IN THE FUTURE: DOUBLE EXPONENTIAL FORECASTING
LEASING OF TECHNIQUE AS A TOOL FOR DEVELOPMENT OF AGRICULTURAL PRODUCTION
METHODOLOGICAL FOUNDATIONS OF ADAPTATION MANAGEMENT OF RISKS AT AGRICULTURAL ENTERPRISES
Budgeting in insurance companies: specificity of tasks, functions and budgetary process stages
TRANSFORMATION OF MANAGEMENT ACCOUNTING RESULTS TO NON-FINANCIAL AND FINANCIAL INFORMATION IN GEOLOGICAL EXPLORATION
THE THEORETICAL BASES OF ENSURING ECONOMIC SECURITY IN THE ENTERPRISE HUMAN RESOURCES MANAGEMENT SYSTEM
Methods for determining the innovation effectiveness I n agricultural production
IMPLEMENTATION OF AGILE METHODOLOGY IN THE PROCESS OF DIGITAL TRANSFORMATION OF AGRICULTURE
Theoretical bases and principles of the development of the systems of production in conditions of integration of agricultural enterprises
Performance audit of the efficiency of the budget expenses on agriculture
Marketing as a prerequisite for sustainable development of the agrarian market
DEVELOPMENT OF RURAL SOCIAL INFRASTRUCTURE AND ITS IMPACT ON ECONOMIC INDEXES OF AGRICULTURAL PRODUCTION
On the essence of management forms manifolds in agrarian sphere at institutional reformation
BACKGROUND AND DEVELOPMENT TRENDS OF INTEGRATED ACCOUNTING INFORMATION IN THE MANAGEMENT SYSTEM
DEVELOPMENT OF IMPORT SUBSTITUTION AND EMPLOYMENT OF THE POPULATION IN THE MODERN ECONOMY OF RUSSIA
DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL OF RESERVE MOVEMENT
MANAGEMENT ACCOUNTING IN THE AGRO-INDUSTRIAL COMPLEX: EXTERNAL AND INTERNAL ENVIRONMENT
DEVELOPMENT OF INTERNAL CONTROL SYSTEM OF STATE SUBSIDIES FOR AGRICULTURE ORGANIZATIONS
Status of car-care center market and design of its facilities
STATUS AND MAIN DIRECTIONS OF FINANCIAL SPHERE DEVELOPMENT OF THE DAIRY PROCESSING ENTERPRISES
Accounting operations of non-state pension provision
Improving the efficiency of agricultural enterprises by raising the level of financial risk management
Short credits and micro-loans for individuals: advantages, disadvantages, the main options
THEORY AND PRACTICE OF RURAL FARMS DIGITALIZATION OF THE REPUBLIC OF TATARSTAN
THE ROLE OF COOPERATIVE ORGANIZATIONS IN THE DEVELOPMENT OF REGIONAL AGRICULTURAL MARKETS IN THE FOOD SECURITY SYSTEM
PRODUCTIVITY OF GRAIN PRODUCTION IN RUSSIA: TRENDS AND PROSPECTS
INCREASING THE EFFICIENCY OF THE CROP MANAGEMENT SYSTEM BASED ON DIGITAL TECHNOLOGIES
Small farms cooperation - historical parallels
Institutional approach to the evaluation of securities quality and qualitative selection
Legal support of development of methodology of accounting in subjects of small and average business of agrarian sector
TYPOLOGY OF REGIONAL LABOR MARKETS
IMPROVEMENT THE SUSTAINABILITY OF GRAIN PRODUCTION (ON THE PROCEEDINGS OF THE REPUBLIC OF TATARSTAN)
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