№ 117(3), March, 2016
Public date: 31.03.2016
Archive of journal: Articles count 89, 225 kb
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Description
The article analyzes the ways of ensuring a stable quality of vegetable raw materials in the process of storage and use of biopreparations patented in Russia and abroad. The search was conducted in the period from 1995 to 2015 on the databases of the patent agencies of the Russian Federation, the United States, Japan and the European Patent Organization. We have systematized the patented methods, the implementation of which can increase the shelf life of vegetable raw materials. The study led to the conclusion of the usefulness of developing innovative ways of ensuring a stable quality of vegetable raw materials in the process of storage using biopreparations
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Description
The need for rapid informatization of the sphere of education in Russia it is one of the important areas of the reform. Through the use of modern pedagogical technology (MPT) it is possible to implement new opportunities of learning and skills to a broad contingent of students. These circumstances predetermine the high relevance and importance of scientific topics of this article. In the article the authors show the prospect of the transition from reproductive to creative models of organization of educational process on the basis of the opportunities MPT. If the first model was characterized by personal contact with trained teachers, for the second model in the process of «transmission» of knowledge we actively involved creativity trainees. In addition, the article indicated the place and role of electronic educational resources (EER) as part of the MPT, and the results of the comparative analysis of new and traditional technologies for the development of EER. It is proved that the introduction of the EER within the MPT in the educational process contributes to its efficiency and radically changes the interaction of the leading teachers of universities with an enrollment
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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
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Description
Industrial region passport is a comprehensive information tool for forming the sustainable consistent conception about the industrial economic sector of administrative territorial unit for third-party users. This content is being formed by taking into account following elements: maximum completeness of the provided information, minimization of the facts distortion and empirical data; simplicity and clarity of the data provided in an accessible form with informative and illustrative material; classifier by potential users’ interests’ availability. In the article, exemplary structure of the industrial passport according to the developed requirements is proposed. In addition, the formation of a working group in the structure of economy sector government bodies is proposed; its tasks include organization and carrying out the relevant works. The article describes a proposed phased-gradualist procedure for creating the industrial passport of the area or district. The developed industrial passport can be used: in the investors attraction activities to the regions with an industrial orientation of the economy; within industrial exhibitions, convents and conferences conducting; as a tool for operational diagnosing a certain industrial potential; as a tool for information accumulating for comparative analysis of the industrial sector functioning in the territorial and temporal dimension; among with other complex tools for the area investment attractiveness increase; as a reasoning element for project platforms necessary for the cluster forms of industrial production organization
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ROLE OF MANAGEMENT ACCOUNTING IN TAX OPTIMIZATION OF ECONOMIC SUBJECTS
DescriptionThe relevance of the study is due to the fact that in modern conditions the question of the effectiveness of tax accounting, the optimal model of its interaction with management accounting, as well as enhancing the role of the tax administration, tax optimization at the level of the entity and the construction of the administrative account for tax purposes are particularly acute. As a consequence there is the need to investigate the bookkeeping and fiscal accounting data harmonization with the aim of taxation control, analysis, management and optimization. This problem is solved through organization and fulfillment of management accounting playing the key role in data consolidation in the unified information system to solve the arising problems. The paper presents the theoretical and methodological aspects of management accounting aimed at taxation optimization. The scientific and methodical approaches and recommendations presented in the article allow extension of the theoretical understanding of the tax and management accounting systems, increase the range of missions in management accounting tasks related to tax optimization and effective management of tax liabilities of the organization. All this will enhance the analyticity of information, the effectiveness of management decisions in the field of taxation. The provisions of the article can be used in the practice of accounting and economic services organizations, audit, consulting organizations
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SELECTION OF RICE PRODUCTIVITY BY SELECTION FROM HYBRID GENERATION OF WELL-GRAINED PANICLES
06.00.00 Agricultural sciences
DescriptionDuring 2012-2015 from the two fissile populations of rice hybrid Il.14 x Kuboyar and Il.28 x Kuboya we conducted multidirectional selection of panicles with low, medium and high number of grains in them. It was established a different reaction to the selection of hybrid generations by yield. The lowest yield was formed at planting grain from small panicles, intermediate - from the middle panicles and biggest - from the major panicles. The reaction to selection decreased with each successive generation. In the hybrid Il.14 x Kuboyar at positive selection of the yield increase towards the initial population F2 was in F3 - 10,5%, in the F4 - 3,8% and F5 - 1,9%, at Il.28 x Kuboyar - respectively 4, 4%, 3.1% and 0.7%. At negative selection in Il.14 x Kuboyar there was a decrease of yield on 7.7% F3, in F4 on 6.9% and in F5 on 0.2%. By years of research was not observed variations in grain yield obtained from the panicle with an average grainness and generally was at the level of the original population. At the hybrid Il.28 x Kuboyar for negative selection of the relative yield initially decreased on 1.7% in F3, while then for all kinds of selection to the fifth generation grew up and different to a lesser extent than the first the hybrid, although the ranks of the values preserved. The yield from a fraction of well-grained was 98.4%, medium grained - 96.5%, low grained - 94.2% of the initial Kuboyar variety
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DEVELOPMENT OF DOMESTIC GEOGRAPHICAL INFORMATION SYSTEMS IN THE CONDITIONS OF IMPORT SUBSTITUTION
DescriptionNowadays, the economy of the country has taken a direction towards import substitution in its development. The development of the domestic information technology and software is one of the priorities. The article analyzes the state of the domestic market, development of geographic information systems developers. The possibility of import substitution of foreign software products by spatial data analogues in Russia is considered. As objects of analysis became programs such as GeoGraf, InGeo, GeoMixer, ZuluGIS, IndorGIS, Panorama. As a result of the analysis we revealed that there are a lot of problems in the way of the full import substitution of foreign GIS, such as the specialization of domestic GIS, a weak marketing strategy for the distribution to market of software products, crudity of interface. However, the potential of development of domestic GIS is very large. One of the main advantages of the Russian information technology in the processing of spatial data is that developers can respond more flexibly to changing market conditions
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Description
The authors reveal contemporary issues of dairy cattle breeding. These problems are cross-sectoral in nature and are caused by economic realities, related to the crisis, high production and financial risks, lack of financial resources and insufficient state support system. The article reveals the specifics of the dairy industry, including the uniqueness of the products, the rhythm of production and high dependence of the industry on the scale of production. The authors analyze the dynamics and structure of milk production in federal districts of the Russian Federation; assess the changes in the indices of dairy cattle breeding production on farms of all categories of the Russian Federation and calculate milk production efficiency in the agricultural enterprises of Krasnodar territory. The authors have found that the major milk producers in the Krasnodar region are agricultural organizations, but their share in the gross production of milk was constantly decreasing over the period of 1990-2014. The article proves the feasibility of improving the mechanisms of state support for the dairy industry, including assistance in the creation and development of consumer cooperatives that promote the growth of efficiency and competitiveness of dairy farming
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06.00.00 Agricultural sciences
DescriptionThe article gives a brief summary on the results of the introduction of rose varieties of climbing type in the central sub-zone of the Krasnodar region. Starting from the year 2000 in our institute a collection of roses from different garden groups, which includes 164 varieties, has been formed. Presently the rose varieties with long stems (from 2.5 m or more) are popular among specialists of landscape industry and floristlovers. Therefore we carry on introductions and study rose varieties of the groups of Rambler and LargeFlowered Climber. Rose varieties with valuable decorative signs, with enhanceable resistance to cold and drought-resistingness are selected. The valuable varieties and sources of the indicated signs are identified. Varieties of Albertine, American Pillar, Devichiy grezy are the sources of bright flower color; Bobbie James, Dorothy Perkins, Duc de Constantine - sources of long (more than 4 meters) of flexible shoots Warthburg - the source of early flowering. Variety New Daun - one of the few varieties of Rambler, which is characterized by re-bloom throughout the growing season in the conditions of the Krasnodar region. The indicative collection of several rose varieties includes the group of Large-Flowered Climber. A variety called Adzhimushkay is a source of large fragrant flowers of bright and early flowering. For the variety of Crimskiy Motive we noted the presence of a valuable feature - long flowering during the dry season (July-August). Flammentanz was included into the collection as one of the most winter resistant varieties of large-flowered. Promising varieties of the series of Super Rambler in the conditions of Krasnodar in the dry season formed short shoots, and flowers were not formed. Rose varieties included into the collection can be considered indicative of "anchor" genotypes, which are valuable for involvement into the selection process
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Description
The article has positioned conceptual approach of land - mortgage lending by the state influence on the management processes of the financial mechanism of satisfaction agricultural finance and credit services. The authors developed a model of organizational and financial mechanism state support of the landmortgage lending, contributing to increasing the availability of investment financing entities agroindustrial complex through a mortgage. It is proved that the state support has a significant impact on the efficiency of investment projects implemented by the enterprises of agroindustrial complex using funds raised under the program of land mortgage lending