№ 117(3), March, 2016
Public date: 31.03.2016
Archive of journal: Articles count 89, 225 kb
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RETROSPECTIVE VIEW OF DEPRECIATION AS AN ECONOMIC CATEGORY
DescriptionDepreciation is the many-sided complex concept affecting many aspects of activity of business structures. The correct calculation of depreciation is necessary for obtaining full and objective information on reproduction process in the organization. With more detailed consideration of a question of charge of depreciation in developed with - temporary conditions, it is necessary to consider development of depreciation in the context of development of national schools of accounting. In this article, historical aspects of development of depreciation are investigated. The retrospective of concept and methods of charge of depreciation is represented, beginning from the XIV century worldwide. Various points of view on methods of charge of depreciation of such scientists, as V. Armuzzi, Zh.G. Kursel-Senel, Ya.V. Sokolov, Zh.B. Dyumarshe, D. S. Lewis, O. Shmalenbakh, A.P. Rudanovsky, A.K. Roshchakhovsky, etc. are considered. It is specified that the concept of depreciation was known to accountants of early Christian Rome. Gradually there was a change of approach to interpretation of the concept "depreciation". Within the French school allocated concept of broad and narrow depreciation, two options of a covering of depreciation expenses were offered, research of influence of fiscal policy on depreciation was conducted. The German school connected charge of depreciation with depreciation of property and need of formation of a sinking fund. Within maneuvers of Anglo-American school considered that depreciation has to be charged at the expense of profit in the sum only approximately equal to wear. Within domestic scientific thought, two main schools adhering to various opinions were allocated. For elaboration of uniform approach during the Soviet period in accounting there were accounts "Sinking fund", "Depreciation of fixed assets" that allowed to track a special-purpose character of use of a sinking fund. That is not true for operating book of accounts
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Description
Conditions in which the work of acoustic magnetic device proceeds are complicated because of the number of interconnections. Solving problems under such conditions analytically is difficult because of many variables and complexity of some dependencies. The article describes the conditions in which the work of acoustic magnetic device, designed for nonchemical treatment of hydroponic solution, takes place. The criteria, establishing the initial state of the chains, containing mutual inductance, are analyzed. The work establishes the criteria relating the physical parameters of the environment with the output parameters of the device. The similarity of conditions of heat transfer on the surface of the device is provided, and the relation of the scale of temperature and power lost when heating the ferrite and winding machine is determined. The criterion of the heat transfer process is defined. The criterion, determining the relation of the environment temperature to the thermal mode of the acoustic magnetic device, is defined. The criterion of the conditions at the boundaries of the system and cavitating liquid is determined. It is found, that the cavitation area appears in the technological volume of liquid at the work of acoustic magnetic device. The criterial equation for geometric parameters of different types and constructions of the acoustic magnetic device is defined. In accordance with the task based on the third theorem of similarity, the group of criteria that provides the similarity of the model to the proposed original by all existing indicators, is selected
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THE ANALYSIS OF EFFECTIVE MARKETING METHODS AND MARKETING STRATEGIES
DescriptionThis article deals with the main marketing strategies and methods that allow to successfully position the firm in the market for both startups and experienced entrepreneurs. Examples of companies, as a model of the potential success or failure for any company are given to make strategies clear. Special attention is paid to such notions as survivability and competitive ability in the market changing conditions. In this regard a new not widely known method is described which is considered to be very effective – competitive cooperation. No less important place in the marketing activity is devoted to innovation, as the long term development and strengthening the position of firms in the market among strong competing enterprises. Such a notion as customer confidence in the products of the company is taken into account; appropriate recommendations for attracting customers are given. Several characteristics of the product promotion in the market are present; the degree of profitability of direct and indirect channels of commodity promotion is estimated. A list of the main factors of the marketing plan is also included, their nature is disclosed and possible situations that should be considered when determining the marketing strategy are anticipated. As an integral item of the plan, the methods of pricing policy are presented and the most effective of them are pointed out. In conclusion, the large choice of strategies for the entrepreneur is stated and the possibility of using the most beneficial of them is substantiated depending on the tasks and goals of the enterprise
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THE INFLUENCE OF GENOTYPE OF RAMS ON THE QUALITATIVE CHARACTERISTICS OF MEAT
06.00.00 Agricultural sciences
DescriptionThe article presents the results of the qualitative assessment of meat of crossbred rams. The analysis of the data shows that crossbred rams of 2, 3 and 4 groups increased the absolute mass of muscle tissue compared with purebred 12.3; of 18.2 and 25.6%, respectively. Fine-wooled rams were superior in the relative content of bone in carcasses of crossbred 1.1- 4.2 percent. Output of pulp for 1 kg of bones had the advantage of crossbred rams 2, 3 and 4 groups compared with purebred 0.12; 0.24 percent and 0.44 kg respectively. The analysis of the data shows that in carcasses of young animals of all the groups the greatest specific weight took cuts of the 1st sort. Nevertheless, the valuable parts to carcass weight balance was higher in the carcasses of the crossbred calves. So, rams 2, 3 and 4 groups, this advantage was 1.9; 4.5 and 4.7%, respectively. Thus, the analysis of a complex of indicators characterizing the quality of meat rams of different genotypes revealed that the superiority for the studied indices took place for two - and three-bred animals. These options of both simple and complex industrial crossing are promising and can be implemented and used in the farms of Merino and crossbred sheep
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06.00.00 Agricultural sciences
DescriptionThis article presents the experimental material obtained from long-term stationary experiment of GNU "Severokubanskaya agricultural experimental station" in P.P. Lukyanenko Krasnodar Agricultural Research Institute. Stationary experience was founded in 1978. It had two ten-course crop rotations and combined graingrass tilled. The ordinary black soil, low-humic, heavy loamy in mechanical composition. The capacity of humus horizon is 113-116 cm with a total content of humus on the date of the experience beginning is 3.88%. Arable (0-30cm) layer was characterized by the following parameters: total nitrogen content - 0.22-0.24, mineral -10,0-10,5mg / kg of soil, total phosphorus-0,16- 0,19%, labile phosphorus - 12,2-12,9mg / kg soil total potassium -1,7-2,0%, exchange potassium- 386mg / kg soil. The degree of saturation of bases is 80-90%. The amount of absorbed bases is 30-40 m ekvg/ 100 g of soil. The reaction of the soil solution is weakly alkaline (PH water 8.0-8.2). The predecessor is winter wheat. General Agrotechnics is recommended for a given soil and climate of region. Solid mineral fertilizer were applied as mineral fertilizers in combination with organic fertilizer in the form of half-decomposed cattle manure. According to agro-climatic zonation the northern zone of the Krasnodar region, where the research was conducted, is related to the zone of insufficient watering with hydrothermal coefficient 0.7-0.9 with an annual rainfall of 350.5 to 899.8 mm. During the autumn and winter period, which determines the accumulation of water in the soil, from 150.3 to 426.8 mm of rain falls or 30,4-68,9% of the annual amount. During the vegetation of sugar beet from germination to harvest -112,0- 588,9mm of rain falls, with an average daily temperature of the air 16,5-20,000С, including the period of the greatest growth of roots and accumulation of sugar from 3.2 to 557.1 of rain falls with air temperature 19,5-28,800С. Hydrothermal index is 0,01-2,83. During the years of the research 19% of years have been characterized as unfavorable (hydrothermal index 0.67), 44% of years as moderate on moisture supply and temperature conditions (hydrothermal index 0.99) and 37% of years as favorable (hydrothermal index 1.05). The generalization of the research results obtained by us in the long-term stationary experiment, allowed us to estimate the impact of different standards and systems of fertilizer on the productivity of sugar beet and sugar content in the roots. On average, during the years of research, the root harvest under the influence of fertilizer amounted to 36,7-45,6 t / ha per unit area with the addition to the control variant, that isn’t manurable, amounted from 6.6 to 15.5 t / ha. The highest yield of root is 43,0-45,6 t / ha which was obtained with systems of fertilizer with complete mineral nutrition
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HARMFULNESS OF SONCHUS OF PINK IN SOWING SUNFLOWER
06.00.00 Agricultural sciences
DescriptionThe article presents the results of the study of harmfulness of pink sonchus in sunflowers plantations
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DIAGNOSTIC OF CORPORATE CULTURE IN THE FOOD ENTERPRISES IN THE SARATOV REGION
DescriptionProblems of corporate culture diagnostics in the food enterprises located in the Saratov region have been studied in the article, as well as theoretical and regulatory framework. They are identified overarching aims of corporate culture management. The purpose of the article is a statement of the results of corporate culture monitoring in 18 large and medium-sized enterprises. In the process, a number of specific methods were used: monographic, expertise, diagnostic level model "Bulb", survey. The working hypothesis was in that the management companies often regard a corporate culture from a formal position, overseeing the administrative procedures. At the same time deep "layers of a bulb" remain unaffected. It leads to organizational and psychological difficulties, disruption of business communications, lower productivity, high employee turnover and to escalation of costs for training newly recruited employees. It has been revealed experimentally that the employees have trouble picturing corporate culture, seeing for its manifestation only regulations, standards and symbols. The authors have developed and have proposed criterion of estimation the management methods and point scale to estimate social impact of corporate culture diagnostics activities. The necessity of rethinking the nature of this phenomenon by headquarters in order to improve the efficiency and sustainability of the large and mediumsized enterprises is grounded
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06.00.00 Agricultural sciences
DescriptionThe article deals with the effectiveness of mineral and organic fertilizers in long-term application (for more than thirty years) according to the influence on the fertility of ordinary black soil of the Western Ciscaucasia and productivity of sugar beet. The investigations were carried out in the long-term stationary experiment laid on the experimental stationary section "Severokubanskaya agricultural experimental station" of P.P. Lukyanenko Krasnodar Agricultural Research Institute. The experiment was laid simultaneously in time and space in two ten-course crop rotations and combined grain-grass tilled. In the structure of sown areas sugar beet occupied 10% of crop rotation area and was placed after the winter wheat. During three rotations it was studied: 1- control without fertilizer with natural forming level of mineral nutrition; 2- minimal dose N21P26K16 3- medium dose N43P52K33 ; 4 - N43P52K33, 5- high dose N96P104K68; 6- organo-mineral system¹ N43P52K34 + 12 t/ha of manure; 7- organo-mineral system² N20P24K34 + II-III rotations tillage of straw crop + 6 t/ha of manure; 8- medium dose P52K33; 9- medium dose N43K33; 10- medium dose N43K52. The soil which is used by organo-mineral system with increased and high standards of mineral fertilizers had higher concentration of mineral nitrogen. Long systematic application of fertilizer had more noticeable effect on soil phosphorus regime. The provision of soil by exchange potassium tended to decline from rotation to rotation. If at the completion of the first rotation the content of this battery was at the level 362,0-433,0 mg / kg of soil, in 2010, these values were 356,0-405,0 mg / kg of soil, remaining at the level of increased and high provision characterized to ordinary black-soil. Fertilizers for crop rotation provided almost equal yield increase: in the first rotation - 4,9-16,0 t / ha in the second 5,3- 17,1, the third 6,1-15,5 t / ha. In the moderate favorable for moisture and temperature conditions during the first and third rotation (hydrothermal index 0,8- 0,76), the value of sugar beet yield was 30,1-46,1 and 35,7-52,1 t / ha, in comparison with tougher conditions for the second rotation (hydrothermal index 0,41- 1,96) higher up to 2,6-6,5 9,2-16,0 t / ha. Research carried out in long-term stationary experiment showed that long-term use of fertilizers prevents to the loss of soil organic substances, supporting the humus content at the level of 3.95-3.99%, and organicsystems contribute to its reproduction to 4,01-4,21%. soil nitrogen state is stabilized. However, there is a tendency of decrease of the exchange potassium in mineral fertilizer systems. In the conditions of insufficient moisture supply of the northern zone of Krasnodar region the most applicable norm is N60P90R60, both in mineral and organic-systems, ensuring the collection of root crops within 43,0-45,2 t / ha, with an estimated amount of sugar 6,92-7, 14 t / ha. The given systems of fertilizer provide the yield of root crops 53,3-56,0 t / ha with the synthesis of sugar 8,19-8,70 t / ha. Increasing the rate of fertilizer in 2 times from medium to N120P160R120 doesn’t increase the productivity, reduce sugar content of root crop to 0.4-0.8%. It is undesirable to use fertilizer that are unbalanced in nutrition elements in which root crops yield declines from 5.4 to 19.0%, and current biological sugar from 6,1 to 25,9%
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THE BARTER AGREEMENT IN THE CIVIL CODE: HISTORY OF ITS APPEARING AND DEVELOPMENT IN RUSSIA
DescriptionIn the article, legal norms of barter agreement are exposed to the detailed analysis. They were fixed earlier in the Civil Codes of RSFSR 1922 and 1964. The authors analyze the modern legal adjusting of barter agreement in the operating Civil Code of the Russian Federation. Characterizing signs of barter agreements are investigated and they allow distinguishing it from a bargain and sale. It is marked that the barter agreement got the detailed regulation of relations only in the operating Civil Code of the Russian Federation. The purview of norms about the agreement of barter broadened in course of time. That was taken into account by a legislator. A modern legislation regulates the features of relations arising up in connection with execution and conclusion of treaty of barter. Earlier operating legislative acts did not take into consideration many questions, related to the relations of barter, arising up in practice. Soviet scientists examined some questions that were and remain now without adjusting or require a specification from a legislator. For example, concerning Civil Codes of RSFSR 1922 and 1964, the imperfection of legal determination of agreement of barter was marked. This decision did not take into account that commodities were passed in property of another side. Modern legislator names it a "commodity the object of the barter agreements. In the same time in practice there is a lot of questions about possibility of applying property rights to the object of the barter agreement. Other critical remarks about the rules of the barter agreement in the civil legislation of RSFSR and the Russian Federation were done by the author in the article
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INDICATOR DESIGN AT INNOVATIVE PLANNING IN FOOD INDUSTRY
DescriptionIn the article, we consider the terms of application of indicatory models in the process of the innovative planning of productive companies of the food industry. The analysis of the indexes of the investment attractiveness of companies of food industry is conducted. The indicator of the investment attractiveness is worked out and approved for the enterprises of the food industry