№ 118(4), April, 2016
Public date: 29.04.2016
Archive of journal: Articles count 111, 300 kb
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PROSPECTS OF INTERNATIONAL TOURISM IN RUSSIA IN THE CONDITIONS OF GEOPOLITICAL TRANSFORMATIONS
DescriptionThis article discusses the state of international tourism and development trends of Russian tourism industry in the foreign policy challenges and the growth rates of world currencies. International tourism industry is one of the most promising and rapidly adapting to the conditions of the international situation part of the global economics. Currently, tourism in Russia is under development and reform. Legal acts of the Russian Federation, support programs in the field of tourism activities, as well as supporting all the events that have already been done in this area are analyzed. This article presents data on the state of international entry, exit and domestic tourism in the country, development trends of tourism and prospects for 2015. Information on the status of classification and assignment of the "stars" by means of placing resorts of the Krasnodar Region and the Southern Region of the Russian Federation is provided
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Description
The article presents the criteria for evaluating the integration of researchers in the scientific community, based on an analysis of its citations. It is known, that one of the major components of interscientific communication (communication in the scientific community) is a citation of scientific publications (monographs, articles, etc.). According to the sociological approach, a scientist is a part of society, ie, scientific community; under scientific community we understand scientific mega environment (opposed to research groups of institutions and their structural units). Integration of a researcher to the community has many aspects: on the one hand, it is - the importance of his work to the scientific community, on the other hand, it is - the use of a scientist social mega environment for building for their personal and professional development to improve their research and improve the quality of its results (in the context of the article we will consider the second aspect). Methodological bases of the research: systematic, competence, sociological, and mega-system qualimetric approaches. Methods: modeling, methods of quality control, methods of set theory, relations and graphs. Evaluation (diagnostics) involvement of scientists in the scientific community - is more complicated metrology task than the evaluation of the significance of the results of its research activities. For the authors it is clear that a mature scientist (with a high level of research competence) should intensively use the potential of the social and the cultural science international environment (community) for their personal and professional development, to improve the efficiency of this research activities and the quality of this results. The proposed indicators can be considered as group indicator variables reflecting the level of the behavioral component of the research competence (scientist). Using social media for researcher’s potential – it is necessary, but not sufficient condition for productive research, producing goodquality scientific results. In this situation, negative prognosis is more significant: poor use of social media for researcher’s potential – is a "guarantee" for low productivity of this research activities and the low quality of this results. Only the combination of the highest levels of readiness for research (research competence) with high levels of other competences (as a whole - the social and professional competence, implying the presence of the professional skills of selforganization) can be the factors of successful research
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TO THE ANALYSIS OF DEVELOPMENT OF PEASANT AND PERSONAL FARMS OF THE POPULATION
DescriptionSmall agrarian and personal peasant farms present an important segment of agricultural production along with other subjects. Their role is becoming more prominent with the increasing of their own production potential. Nevertheless, their resource base remains very weak, the basic means of production are worn out, and many of them are unable to improve technical equipment. In this segment, leasing options are limited, there are problems in logistics management, and small entities do not have market power in the market of production resources and in products marketing. The lack of collateral generates high cost lending and permanent bankruptcy. On the other hand, it is noted that small entities have a large diversity of organizational and legal forms, an informal control system high interchangeability of production functions, they combine the status of the owner and the manager. They significantly reduce the social tension in rural areas; they play a significant role in import substitution. Characteristic features of small agricultural farms (SAF) are high autonomy, independence, self-protection from environmental factors. They spend little money on creating jobs, have low fixed costs and independently overcome the difficulties. However, an underdeveloped industrial infrastructure of small business hinders the improvement of the technological level. They work with constant external interference, which reduces their production efficiency and market competitiveness. All of them highly depend on local production conditions, capacity of territorial markets. Low level of cooperation of participants SAF significantly limits the number of sales channels, increases the volatility realization. The analysis showed a high need for realization of the revealed reserves of efficiency growth
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06.00.00 Agricultural sciences
DescriptionThis article presents the results of the impact of "Gorlinka" mustard protein-containing feed concentrate in the feeding of broiler chicken of the cross of "Cobb-500" on their performance and nutrient digestibility of the feed. The studies were conducted in the conditions of Krasnodonskaya Poultry farm in the Ilovlinskiy district of the Volgograd region. Full or partial replacement of sunflower meal with "Gorlinka" mustard proteincontaining feed concentrate in the feed mixture for the experimental broiler chickens contributes to the increase of the coefficients of digestibility of nutrients compared to the birds in the control group. The use of "Gorlinka" mustard protein-containing feed concentrate in the composition of feed for broiler chickens has contributed to higher coefficients of digestibility of nutrients: dry matter – 0.51-1,37%, organic matter – 0.6-1,99 %, crude protein by 0.8- 2,24 %, crude fiber – 0,34-1,65 %; crude fat – 0.94- 2,29%, compared to the birds in the control group. Nitrogen balance was positive in all groups; the use of nitrogen from the accepted experimental broiler chickens was higher in the experimental groups than in the control by 2.89-of 7.93 %. The use of nitrogen from digested nitrogen was higher in the experimental groups in comparison with the analogues from the control group by 2.65-of 7.97 %. The use of calcium and phosphorus by poultry was also higher in the experimental groups
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Description
The article is devoted to the development of high-tech metal-working industry, as well as to the use of unmanned technology. We recommended measures to improve the accuracy and quality of manufacturing of complex and large workpieces weighing up to 100 tons. To date, the technical level of many economy sectors is largely determined by the level of the production means. Based on the engineering development there is an overall automation and mechanization of production and industry processes, construction, agriculture, transport and other industries. We analyzed forms of slide sections, of errors affecting the accuracy of the workpieces manufacturing. We made simulation of the cutting forces and sliders deformations. Solved measures increase manufacturing accuracy based on multi-purpose machine tool systems of VM series. We held the analysis of the dependence of cutting forces, a slider form on its strain in different types of processing. We obtained a graph of cutting force and precision manufacturing. We defined the optimal shape of the slider cross section to increase the rigidity and reduce the slide deformation in metal cutting
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ADMINISTRATIVE RESOURCE IN THE UNIFORM ACCOUNTING SYSTEM AS A TOOL OF ENSURING ECONOMIC GROWTH
DescriptionEconomic actors in the implementation of economic relations face the problem of solving the emerging contradictions and complexities. This leads to the delay of implementation of economic projects, require additional costs and, as a rule, leads to a reduction of mutual benefits. In modern conditions of globalization of economic relations, a significant role is reserved to the authorities empowered in the field of administration of industries and activities in a particular area. The authors have found and investigated the processes occurring within a single economic system. We have established the principles of implementing administrative regulations based on the proposed unified automated accounting system. We have justified the order in which the movement of assets economic entity and the sources of their formation fixed in a single user space indirectly with the information of Contracting parties. This allows us to ensure consistency of information, meeting the same requirements for their formation, processing, summarizing and presenting the administrative authorities. Attention is paid to the issues of preservation of information, to limit the powers of members of the space. The proposed operation of the single accounting system will significantly simplify the reporting procedure of economic entities, the procedure for the control and management of economic processes, will provide the administrative authority with information necessary for region management, the implementation of measures to ensure economic growth
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DEFERRED TAXES: FEATURES OF ACCOUNTING AND ANALYSIS IN AGRICULTURAL ORGANIZATIONS
DescriptionThe article highlights the results of the analysis of deferred taxes as indicators of the accounting financial statements, reflecting payments to the budget for income tax agricultural organizations. The importance of deferred tax assets and deferred tax liabilities as a key marker of efficiency of the tax policy of the agricultural organizations is emphasized. Its inefficiency can be judge by excess of deferred tax assets over deferred tax liabilities, which is seen as a temporary diversion of funds from the market, which has zero profitability. The conclusion was made about the improvement of financial stability and liquidity of the organization under the influence of deferred tax liabilities and the deteriorating financial situation, financial stability and liquidity under the influence of deferred tax assets. The effective income tax rate of the agricultural organizations of Krasnodar territory is determined; it does not exceed 3% and differs from general because of tax benefits, deductions and tax policy. The basic causes of appearance of temporary differences are identified by types in the account of the agricultural organizations. Typical errors in accounting for deferred taxes are described. A refined form of the report on financial results containing transcript of profit before tax from non-agricultural activities, with the aim of monitoring the relationship of accounting and taxable profit in the agricultural organizations
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Description
The present stage of the development of agrarian and industrial complex of Russia is characterized by activization of processes of intereconomic cooperation, vertical integration, promoting structural reorganization of agrofood subcomplexes, transformation of the exchange and distributive relations, activization of investment processes and innovative modernization of production and technological base of agro-industrial production. In the conditions of preservation of disparity of the prices of an agricultural and industrial output, structural disproportions in a level of development of branches of agrarian and industrial complex, an unstable financial position of many agricultural producers, growth of cost of credit resources of the most demanded strategy of the integrated growth is. Vertical integration acts as a way of structural modernization of agrarian and industrial complex meso - level due to creation of associations which participants form a complete production and cost chain. Formation of the vertically integrated business groups in agrarian and industrial complex of Russia promotes consolidation of the capital, considerable reduction of level of transaction expenses, growth of controllability of the relations of an interindustry exchange and distribution, and respectively and to growth of competitiveness of subjects of agrobusiness, the enterprises of the food industry. One of the key problems of domestic agrarian and industrial complex still remains the problem of nonequivalence of an interindustry exchange connected with serious structural disproportions with backwardness of the institutional environment of subcomplexes, and also with deficiency of instruments of state regulation of interindustry transaction
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THE CONTENT OF BIOLOGICAL ELEMENTS IN ALFALFA PLANTS WHEN ADDING MICRONUTRIENTS
06.00.00 Agricultural sciences
DescriptionThe article presents results of the studies that obtained because of the long-term experience of the Department of Agricultural Chemistry of Kuban State Agrarian University. We have found the optimal dose of micronutrients at different levels of mineral nutrition, to achieve maximum yield of green mass of alfalfa quality. We have calculated the dynamics of the accumulation of nutrients in plants throughout the growing season
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06.00.00 Agricultural sciences
DescriptionThe article examines the creation of the expert system in the development of epiphytotics in winter bread wheat sowing. Increasing the accuracy of the forecast epiphytotics should be based on the improvement forecasting of move daily temperature (minimum, maximum and average). In this case, the calculation algorithm must not be cumbersome. In the algorithm, there are indicators of cyclical annual variations of temperature, i.e. the change in average daily temperatures for the year. For the treatment method of local forecast of daily average temperatures during the year used data of meteorological station for 9 years. Having considered the main issues to epidemics of brown rust and its influence on the production of wheat cenoses, you can proceed to the modeling expert logic. The analysis includes the following indicators: cultivated variety; agricultural machinery (predecessor, fertilizer, pre-processing, and others.); general condition of sowing; phase of plant development at the time of the field survey; date of onset of the disease (if selected); prevalence of sowing at the time of observation. Installed that the purposeful creation of varieties of winter wheat resistant to the pathogen, it is necessary to carry out environmental testing stability as a latent breeding and recommended sources and sustainability of donors, which will allow to plan economic occupancy resistant genotypes of winter wheat