№ 106(2), February, 2015
Public date: 28.02.2015
Archive of journal: Articles count 78, 173 kb
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PROSPECTS OF PRODUCTION AND TECHNOLOGY INFRASTRUCTURE OF AGRIFOOD MARKET OF ADYGEA
DescriptionThe article has identified, systematized and ranked by priority the factors that contribute to the content, structure and efficiency of production and the technological infrastructure of the agri–food market in the Republic of Adygea and determine the growth and improvement of product quality, the degree of resource-saving and productivity growth that allowed us to substantiate the steps of determining the level of development in the infrastructural support on the basis of building relevant factors according to their impact on the competitiveness of producers and the region as a whole. Based on the analysis of the current state of production and technological infrastructure of the agri–food market in the Republic of Adygea, we proved the need to reduce the complexity of the production processes through automation and mechanization of the most labor–intensive elements of resource and storage technologies and diversification of them through long–term storage of agri–food products. By calculating the warehouse stock and the needs of identified storage capacity we decided to reduce the unit cost for storage of agricultural products, which allowed proving return on investment in the development of resource–saving technologies in the organization of distribution logistics facilities in the region. We prove the economic feasibility of investment in on–farm storage organization of fruit and vegetables in the agricultural organizations of the Republic of Adygea in a significant seasonal shift of purchase prices and increased cost of the services of third–party storage facilities, allowing more specific ways to enhance the competitiveness of warehouses and facilities of industrial and technological infrastructure of agri-food market in general
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PROSPECTS FOR THE USE OF MODERN ELECTROTECHNOLOGY IN AIC OF THE KRASNODAR REGION
DescriptionCreating an efficient, competitive agricultural production, ensuring food security of the country, increasing exports of certain agricultural products - the most important strategic goals of agri-food policy. Using the energy of the electromagnetic fields of different frequencies significantly complements electrotechnology. The widespread use of devices electromagnetic effects on biological systems in agricultural production and promising in terms of cost of the mechanism in the design, manufacture and operation of such devices. Thus, the resulting yield increase after preplant seed treatment in a magnetic field averages for various sources, including the data of our investigations from 10 to 22% depending on the type of crops. The economic effect of the introduction is quite high due to the low energy consumption (power plants to many 1kW), simple and reliable operation of technical designs themselves aids. The experimental data of domestic and foreign researchers indicate increased biological activity using electromagnetic fields (EMF) in all frequency ranges. However, further development of biological objects of electromagnetic devices are not possible without the introduction of the theoretical foundations of their construction. For this purpose, it is necessary to use numerous existing studies of the behavior of biological objects processed agricultural use in the electromagnetic fields of artificial origin
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FEATURES OF ACCOUNTING OF REPAIRING FIXED ASSETS IN THE AGRICULTURAL ORGANIZATIONS
DescriptionThe agriculture unlike other branches has features in structure and the accounting of fixed assets: the main kind of fixed assets is the land here, the important place in the course of production is taken by such types of fixed assets as productive and working animals, long-term plantings. Expenses on repair of fixed assets are allowed for ESHN of that tax period in which they were carried out and paid, at a rate of the actual expenses in relation to an order of formation of the specified expenses for rules of accounting. In accounting, since 2011 the formation of the reserve on repair of fixed assets isn't provided. In tax accounting the taxpayer has the right to make formation of a reserve on repair of own fixed assets. Standards of the Tax Code of the Russian Federation regulated application of two algorithms of calculation of the sums forming a reserve on repair of fixed assets. The reserve on repair of fixed assets irrespective of the applied algorithm is created both on own, and on leased objects of fixed assets. The basis for calculation of a reserve is the schedule of carrying out repair work on each object of fixed assets in which are specified the implementation period, a type of repair work and their estimated cost approved by the authorized employee of the agrarian and industrial complex enterprise
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Description
In the article on example of the Department of basements and foundations of Kuban State Agrarian University (KubSAU), we have discussed issues of preparation of final qualifying works for bachelors and masters in “Construction” specialty. The final qualifying work (the diploma project) is performed by bachelor at the final stage of study. Final stage (diploma designing) provides individual work of undergraduate students on solving tasks under the guidance of experienced teachers and leading construction industry professionals invited to lead to the degree designing. The general organization of bachelors’ diploma projects entrusted to the Deanery of Faculty of Civil Engineering and graduate departments. Topics of diploma projects are defined by graduating department after passing the Bachelor pre-degree practice. The article gives examples of the diploma projects in the Department of basements and foundations, as well as it shows the composition of the department that prepare bachelors, the procedure for appointing the heads and consultants. Separately, the article describes the organization of the preparation of master’s dissertations for post-graduate students who study at the Department of basements and foundations. Education of masters is conducted on two master programs: "Maintenance and reconstruction of buildings and structures", "Theory and Design of Buildings and Structures". For performing master's dissertation research a supervisor has to be selected from among the doctors and candidates of sciences. The article presents the main directions of masters’ dissertations, their exemplary topics, as well as performs stages, terms and procedure of public protection
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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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THE MAIN DIRECTIONS OF SOCIAL ACTIVITY IN THE FIRST YEARS OF THE SOVIET POWER
DescriptionThe presented article is devoted to studying and consideration of the main directions of realization of social function during the concrete historical period of development of the Russian state. The carried-out analysis of a state policy of the Soviet power opens features of formation of legal bases of the social state during the Soviet period. The purposes facing the state and tasks of providing all members of society with means of livelihood and free development, defined the priority provision of social activity in the state political system. Consequences of military and revolutionary events generated a difficult social situation in the country: a low standard of living of citizens, mass poverty and hunger, lack of necessary medical care and shortage of medicines, distribution of homelessness and growth of mortality among the population. All these social and economic problems demanded from the state of carrying out effective actions for change of public life and to adjustment of a social situation in the country. The most important directions of implementation of social policy in the first years of formation of the Soviet state were the organization and development of social insurance and social security; regulation of the labor relations and elimination of unemployment; organization and development of health system; organization and development of education; elimination of children's neglect and homelessness
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OPTIMAL PLAN OF INVENTORY CONTROL CANNOT BE FOUND BASED ON THE FORMULA OF THE SQUARE ROOT
01.00.00 Physical-mathematical sciences
DescriptionInventory management (in other words, logistics) is an integral part of the work of firms, companies and organizations. We are talking about stocks of raw materials, fuel, tools, components, semi-finished products, finished products for industrial (or agricultural) firms, about stocks of goods to distribution centers, warehouses, shops, workplaces sellers, finally consumers. Stocks spent all the time and supplemented on various rules adopted in the firm. Optimization of these rules, ie, optimal inventory management, gives a big economic effect. The mathematical theory of inventory management, based on the models of movement of flows of goods, is an important area of economic-mathematical research. The classical model of inventory management proposed in 1915 by F. Harris is one of the simplest and most illustrative examples of application of the mathematical apparatus for decision-making in the economic field. This model is commonly referred to as the Wilson model, because this model became known after the publication of R.G. Wilson in 1934. The formula of the optimum batch size (the so-called "the formula of the square root"), obtained in the Wilson model, is widely used on various stages of production and distribution, since this formula is practically useful for decision-making in the inventory management, in particular, for generating significant economic effect. However, contrary to popular belief, by means of this formula it is impossible to calculate the optimal batch size (although it is a necessary step on the path of its finding). In strict economic-mathematical analysis of Wilson model, conducted in the article, it is shown that the formula of square root does not give the optimal batch size. We have given the algorithm for calculating the optimal batch size. It has been found that the formula of the square root gives asymptotically optimal plan. We have studied the stability of the conclusions in the economic-mathematical model and considered an example of the practical application of the classical model of inventory management
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DETERMINATION OF HEAVY METALS IN THE PHYTOMASS AND THE METHOD OF ITS DISPOSAL
DescriptionThe need for constant monitoring of the environmental situation due to the fact that at the present time almost all the ecosystems of our planet suffer in one way or another degradation under the influence of the anthropogenic factor. In the present work we summarize the results of 6 years of monitoring to determine heavy metals in the air. Industries and domestic waste and, in particular, road transport is the main source of pollution. The share of vehicles to air pollution in cities reaches 70-90%. The greatest danger to public health is compounds of lead, cadmium and mercury relate to 1 class of danger. We have studied the dynamics of accumulation of heavy metals and carbon monoxide in the atmosphere of Krasnodar on the streets with different intensity of car traffic. The data obtained indicate a significant excess compared to the control of the content of such metals as lead, iron, cadmium, and copper in all samples; chromium and zinc at three positions of the four. We pay due attention to the increase in the concentration of cadmium compared with data from previous years. It is established that the dynamics of accumulation of heavy metals in the atmosphere of the city is well correlated with population, the intensity of traffic and has a steady tendency to increase the content of these toxic substances. We have proposed a way of disposal of the biomass of fallen leaves by the method of their biological degradation under anaerobic conditions
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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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SOME ISSUES OF THE ABUSE OF FREEDOM OF CHOICE IN THE FORMS OF CONTRACTS
DescriptionThe article is devoted to one of the most disputable categories of jurisprudence –excessive use of power. The author considers the already known issues with the application of the principle of the inadmissibility of excessive use of power, as well as new ones in connection with the amendments to the Civil code of the Russian Federation. The article analyzes the issues of individuals’ misuse the freedom of choosing the type of denominated contract sample in the context of making mock and sham transactions. General and specific signs of the mock and sham transactions are analyzed, bearing in mind doctrinal positions and judiciary practice. In the article we give an analysis of the novelties of the civil legislation on the excessive use of power, the examples of judicial practice of the forms of excessive use of power, we have analyzed legally significant circumstances to be established by the arbitration court attached to each form of excessive use of power. The author considers the main characteristic of the "excessive use of power" category to be its moral and ethical aspect. A thinking activity of judges assessing the evidentiary basis in awarding judgment has a great value