Tuyakova Z.S., Satalkina E.V.
CLASSIFICATION OF PROFESSIONAL OPINION AS A MODERN INSTRUMENT OF ACCOUNTING ^{[№ 1 ' 2010]}
In this article the authors analyze the approaches to professional opinion on the base of systematization of the role and place of such category in modern accounting on the base of analysis of scientific works of modern Russian scientists and principals of its realization in IAS (International Accounting Standards). The authors prove their interpretation of such category as comparatively new instrument in the system of accounting, also they reveal common and more typical features of its presence, and general factors influenced on this opinion of a specialist in a sphere of accounting. Besides, the classification of professional opinion with distinguishing of different features of its grouping is suggested here.

Tujacova Z.S., Satalkina E.V.
WHOLESALE FOOD MARKET AS A NEW WHOLESALE FORM IN ORENBURG REGION ^{[№ 4 ' 2002]}
Among the main wholesale trade organization forms which native and foreign specialists have singled out the wholesale food market is the Ceast developed and studied form in Russian Federation. In this work the authors tried to generalize the world and historic experience in the wholesale markets activity organization and gavethe conducted sociological in terrogation results.