№ 106(2), February, 2015
Public date: 28.02.2015
Archive of journal: Articles count 78, 173 kb
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STATE SUPPORT AS AN ELEMENT OF THE LAND RESOURCES REPRODUCTION
DescriptionThe implementation of organizational and economic activities, the most important of which is the mechanism of state support, is ensured by high efficiency of land use while maintaining soil fertility. In order to adapt to the requirements of the WTO, the order of distribution and the provision of subsidies to decoupled support to farmers in crop production (per hectare subsidies) was introduced in Russia since the beginning of 2013. These payments are directed to the compensation of the costs for the purchase of fertilizers and plant protection chemicals, financing measures to improve soil fertility and soil quality. The order of per hectare subsidies to farmers in specific subject of the Russian Federation is fixed on regional legislative level. In addition, each region has the right to establish its own criteria for budget allocation. The main conditions of the subsidy per hectare in the Krasnodar region are sown area under crops, the area sown to perennial grasses, and the area on which organic fertilizers have ever been put.This approach will contribute to the unjustified expansion of acreage by land users in the conditions of extensive production in violation of the science-based zonal technologies of field crops cultivation and, consequently, a violation of the process of soil fertility reproduction. In order to overcome the problem, the regional criteria for granting per hectare subsidies are specified in the article. They include not only traditional terms but also the level of land use efficiency and its quality, which will promote economic entities in the area for more efficient implementation methods of soil fertility reproduction
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Description
The main indicators of efficiency of a cultivation machine are the following: productiveness and fuel consumption, which depend on complexity of work, operating depth and structure of the machine (type of the tractor and plough). The optimal structure of cultivation aggregate for the needs of each exact farm is complicated to do due to different determined and stochastic factors. In this case, Monte Carlo imitation modeling is proposed to use. As a result of models’ analysis, it is defined that all aggregates could be divided onto 4 groups of efficiency. Curves demonstrating dependence of fuel costs, compensation of losses caused by breakdown of agricultural terms and soil compaction caused by quantity of aggregates are built. After integration of the whole amount of aggregates into a common traditional technology of cultivation and after selection of its characteristics (quantity of aggregates, general fuel costs and losses costs, including fuel costs) it was proposed to split it onto 3 category modes: hard (according to technological mode – 2 or 5 shifts), normal (4-10 shifts), mild (6-15 shifts). The obtained models can be successfully applied in software of on-board computers in tractors and PCs of the engineers as well. Dynamical models for other technological processes in plant breeding could be obtained in the same way. All developed models allow us to make one more step towards precision farming and reduce costs for manufacture of end products
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AGROCHEMISTRY OF HUMIC GROWTH REGULATORS IN RICE
06.00.00 Agricultural sciences
DescriptionThe article shows prospects of the use of growth regulators on the nature of humic culture of rice in the first place due to the low field germination of seeds, rice crops lodging. Effect of humate on the growth, development and photosynthetic activity of plants, as well as the consumption of nitrogen, phosphorus and potassium results in increased grain yield of rice. Depending on the type of humate yield increased by 5,0-6,4 с/ha. Seed treatment caused a change humates biochemical and technological indicators of the quality of grain. Beans with these options contain more than in the control of protein per 0,13-0,44 % starch - 0,36-1,2 %, decreased membranous grain by 0,2 % and 1 % fracture, raised on vitreousness 1,46-2,0% and the yield of cereals on 1,06-2,0 %
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TECHNOLOGY FOR THE PREPARATION OF LIVESTOCK WASTEWATER FOR IRRIGATION OF AGRICULTURAL CROPS
DescriptionIn the article the authors propose various techniques for the preparation of livestock waste for agricultural use, particularly for irrigation. We have considered resource-saving environmentally safe technology for processing livestock waste pig farms based on the use of the reagent preparation phosphogypsum – residuals of phosphoric acid and fertilizers. The technology was tested and endorsed at the operating company LLC "Aksai field" of the Rostov region. Also based on this technology, we have offered the following technical solution: livestock wastewater is exposed to the vortex field with movable ferromagnetic particles, which contributes to more complete disinfecting effect. Further improvement of the technological scheme of training for livestock waste allowed to get more modern technical solution, including sewage treatment acidifying reagent is a suspension of phosphogypsum and slightly basic by oxychloride brand Aqua-Aurat. With the aim of reducing the cost and simplifying the technology of training we offered using a reagent, obtained from natural raw materials - silica-coagulant on the basis of nepheline instead of the low-base oxychloride brand Aqua-AuraTM. Aluminosilicate coagulant on the basis of nepheline may be used at high values of COD up to 2000 mg O/l and TBOD to 1500 mg O/l, which is a limitation for the use of such coagulants in the preparation of livestock wastewater pig farms. All the proposed technologies are based on the positions of resource and energy efficiency and environmental safety
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Description
Green building, forestry, agriculture of the Rostov region is in desperate need of resistant and long-lived samples of deciduous trees of the first grade. The main object of the search of promising forms of deciduous trees were artificial plantations of Quercus robur in the Botanical Garden of SFU. The research identified several of samples of Quercus robur, which are of economic interest. Based on ecological and biological properties and economic qualities, the most promising on was a sample of Quercus robur var. tardiflora, planted in 1888. This sample is less receptive to pests and diseases. It also has a high winter hardiness and drought resistance and significantly superior to similar samples of Quercus robur along longevity and has a high decorative effect. Dedicated sample of Quercus robur var. tardiflora, and his generation from seed is very different from other samples of the population by time of phenological phases. The all main henological phases of this sample occured later by on 10-15 days. The sample belongs to the group of plants of late phenological dates start and end of the growing season. The phenology of dedicated samples contributes to their high steadiness into regional climate. It propagates by sowing freshly harvested seeds. Phenological features of the selected sample might be inherited in the seminal generations
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Description
The article focuses on the problem of formation of professional culture of the future teachers in the Republic of Mali, which is due to the current sociocultural configuration. In this regard, there is a need for preparing competent teachers,who are able not only to operate in a multiethnic environment, but also to combine national and international interests. Ethno-cultural values are the basis for the formation of personal and professional culture of the future teacher, they regulate teaching activities. The article defines the concepts of "ethno-cultural context", "ethno-cultural values" and describes the ethnic and linguistic composition of the Malian population. It examines in detail the nature, content and meaning of some important ethno-cultural pedagogical values that make up a solid foundation on which the life of Malian society is built. These values include "Sanankuya" or joking relationships,"Diatigiya" or hospitality, "The sense of family", "Responsible solidarity","Due respect to the elders, elderly and the disabled people," "Honor and dignity", "Patriotism and devotion" etc. The author concludes that the inclusion of ethno-cultural component in the educational process of preparing future teachers will help to introduce them to the national cultural values and therefore to therefore to maintain the cultural identity
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MAIN PRINCIPLES OF CREATING OF COST MANAGE SYSTEM IN HOUSEHOLDING COMPANIES
DescriptionThe need for transparent movement of communal resources imposes liability on the organization for the development of accurate, reliable and understandable information for both managers and external users. There are lots of numbers of researches for the improvement for the accounting in economic subjects in the industry of housing and communal services. While the specifics of cost management in organizations providing services for managing of apartment buildings are not fully characterized. The article reveals the issues of creating accounting and cost management in the householding organization. During the research the authors identified industrial and organizational characteristics that have an impact the organization of this a system. The article highlights the key issues for improving accounting and analytical system in terms of costs formation in organizations providing management services to apartment buildings. Costs classification for a householding company is presented. Improved structure of account number 20 «Primary production» is proposed. In the article we have identified and characterized in detail the stages of creating a system of cost accounting in the householding organization. The authors revealed a number of organizational and methodological disadvantages, the removal of which would optimize system of accounting and cost management in the objects of research
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FACTORS AND PROBLEMS OF THE EFFECTIVE OF USING CURRENT ASSETS IN THE AGRICULTURAL SECTOR
DescriptionThe internal and external factors which increase effectiveness of using current assets are considered in this article. The internal factors are business strategy, business and price policy, assets profile and methods of stock assessment. Among the external factors it is possible to note the level of agriculture state support, inflation rate, and bank strategy of lending to the real economy, state and development of region finance system, geographic location, industrial scale and organization field of activity. The comparative analysis of current assets effectiveness is used in livestock organizations of the Krasnodar Region with various specializations. The disparity of the goods prices and services between the certain field of agroindustrial complex and agroindustrial complex and other economic sector is considered. Trends and stability indexes of a price increase tendency on production of agriculture and means of its production in the Russian Federation are established. It is important to increase the role of the state in a question of agrarian sector current assets formation that consists in the following: development of an effective protection program of fertilizer internal market, seeds, forages, fuel, oil and lubricants, etc.; creation conditions for effective functioning of the markets of agricultural production; formation of state procurements fund of agricultural production; creation of the effective pricing mechanism system founded on price parity, combination of state regulation and self-regulation, stimulation and protection of internal producers
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ANALYSIS OF THE TAXATION OF AGRICULTURAL ORGANIZATIONS
DescriptionIn order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation
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SYSTEM OF TAXATION ANALYTICAL INDICATORS OF ECONOMIC SUBJECTS
DescriptionThe article presents the main types and stages of tax analysis at the micro level. The authors analyze the sources are specified taxation. This article describes the general principles of economic analysis and the characteristics of their applications in order to analyze the tax. It was found that the analysis of the taxation organization should be carried out in three areas: the analysis of tax payments; analysis of arrears of taxes and levies; analysis of the tax load. Much attention is paid to the analysis of the tax load of the economic subject. The author presents the results of research the concept of "tax load". The article provides its scientifically based definition: a set of complementary indicators, both quantitatively and qualitatively characterizing the effect of mandatory payments of tax nature, levied in the budget of the Russian Federation, on the financial position of the economic entity. It was found that the composition of the tax load includes indicators that on the scale of application can be divided into public and private. The authors describe in detail the procedure for finding, sat the time lag for which it is advisable to determine the tax load of the economic entity. The authors delineate the scope of application of the tax load in the financial analysis of the economic subject