№ 123(9), November, 2016
Public date: 30.11.2016
Archive of journal: Articles count 141, 382 kb
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THE DIVERSITY OF CONTROLLING DOMAINS AND INSTRUMENTS
Description
In modern conditions of quantitative and qualitative degradation of science in general and economics in particular, especially in our country, the scientific direction of "Controlling" stands out not only for its activity, but also the rapid intensive and extensive growth. This work is the summary of the main publications of scientific results on controlling obtained at the Laboratory of economicmathematical methods in controlling of Scientific and Educational Center "Controlling and management innovations" of Bauman Moscow State Technical University. We discuss the concept of "method", "tool", "mechanism", "algorithm" in relation to the Controlling. Adequate use of these terms is necessary for the formulation of sound scientific results, and to provide their perception of the scientific community. Innovations in the field of management in industry and other sectors of the economy based, in particular, on the use of new adequate organizational and economic methods. Controlling in this area - it is the development of relevant management procedures used and the newly established (implanted) organizational and economic methods to the task. Development, systematization and application of modern mathematical tools of controlling are the main theme of our work. We have considered the problems of controlling new areas - controlling risks, quality controlling, controlling organizational and economic support for control tasks in the aerospace industry, controlling research activities. We have also obtained new scientific results in controlling personnel and ecological safety controlling
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INSURANCE PREMIUMS: HISTORICAL ASPECTS AND INNOVATIONS
Description
In our country there is a system of compulsory employees’ insurance functions. First attempts to establish the responsibility of employers were taken over a hundred years ago, since then there have been significant changes. The current system of contributions to pension, social and health insurance funds has existed for about thirty years, but it constantly changes. Since 1990, the insurance functions have been shifted from the state budget to established extra-budgetary funds formed at the expense of deductions of employers. Since this system has not brought the expected results, it is repeatedly reformed. To legalize the payment of salaries and additional contributions the Unified social tax was developed in 2001, which lasted until 2010. Its purpose was to accumulate cash to realize citizens' rights for state pension, social insurance, and medical care. Its establishment did not lead to the increase of pensions and social benefits either. Nowadays, after the abolition of the Unified social tax every employer and sole proprietor in Russia has to pay insurance contributions to the Pension Fund, the Social Insurance Fund and the Health Insurance Fund. Throughout the studied period the contribution rates changed, introduced and abolished preferential tariffs. New turn of events in this sphere, specifically the introduction of Chapter 34 of the tax code, was the cause of attempt to systematize all the changes concerning payments to extra-budgetary funds for the past 26 years
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ANALYSIS AND SELECTION OF WORKING MACHINES FOR PRE-TREATMENT OF THE SOIL UNDER GRAIN CROPS
Description
The best predecessors for sowing grain are grains and legumes, tilled cultures and perennial grasses. The precursor also determines the choice of the tillage type. The imperfection of the working bodies of the machines for soil treatment is the main reason for the increase in the complexity of preparing soil for sowing. In recent years, domestic manufacturers have been producing combined working machines that perform several technological operations in one pass. To prepare soil for sowing grain there have been selected disk units and working machines which were tested on the Kuban State Zonal Machine-Station. They fit well with the existing technology. It is rational to conduct tillage of soil for tall crops and perennial grasses by the disc cutter BDM-4×4. The disc cutter efficiently prepares the soil for seed bed cultivation on tilled precursors in one pass or two passes. It is efficient to conduct tillage on grain precursors by the stubble cultivator KSP-6, by the disc combined unit AKD-3 or DCN - 3.3. After grain predecessors the disc guns prepare soil for seed bed cultivation in two passes, and after perennial grass in a single pass. According to the results of the trials on the Kuban State Zonal Machine-Station the stubble cultivator KSP-6 efficiently prepares soil for sowing in one pass of the unit. The block-module cultivator MSC provides high quality pre-sowing cultivation simultaneously with sowing. There was proposed the method of equipping the unit so that it would provide usage of the data and technical characteristics of the tractor and physico-mechanical properties of the soil for which the technological operation is to be done. The proposed method determines the transmission ratio for which the amount of slipping does not exceed the permissible values in agro requirements. The value of the theoretical speed is calculated for the given transmission. Operating speed is determined taking into account the slip values
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ANALYSIS OF DISK WORKING BODIES FOR MINIMUM TILLAGE
Description
Minimum tillage technology (mini till) is based on soil preparation for sowing by disk working organs. The spherical disc serves as a ploughshare and a blade and provides soil crumbling. There are two options for placement discs: a battery one on the X-axis with an individual bar. The working depth is adjusted by changing the angle of the battery attack. The distance between the tracks of the spherical discs on the common axis is 220 mm. In processing the soil with plant residues there is winding of stems on the axis which causes the disc jamming. The structural layout of the spherical disk on the individual axis with individual counter has none of these shortcomings. Spherical discs on the individual pole are placed on the frame in parallel rows. The working depth is adjusted by changing the angle of attack of each series. The number of rows on the harrow ranges from two to four. In the three-row harrow the front row is divided into two equal parts, with the working bodies being installed with the opposite direction of the bulge. The recommended working speed of the harrow is up to 12 km / h. The non-standard location of the disk of the mulcher on the spiral rack makes it possible to perform the following functions: crushing and incorporation of crop residues into soil, mulching. The number of rows of the mulcher is two or four, and the speed is of 15 - 18 km / h. The analysis of the data specifications of the harrows and mulchers with a different number of rows and different needs for the engine power of the tractor has been made. There has been determined the empirical dependence of the total number of disks upon the working width of the harrow and the mulcher. Dependence of the minimum power of the tractor upon the working width with different number of rows of the harrow and the mulcher was determined. It was found that at the same working widths, the double row harrow has the smallest value of the minimum power. At the fixed width, the double row mulcher has the highest value of the minimum power
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DEVELOPMENT OF INNOVATIVE SMALL AND MEDIUM ENTREPRENEURSHIP: APPROACHES TO THE RESEARCH
Description
The article examines and summarizes the approaches to the study of innovation activities of small and medium-sized businesses. It gives substantiation of the innovative activity of small and medium-sized businesses, along with big business. Three groups of studies aimed at understanding the conditions and substance of innovation activities of small and medium-sized businesses are identified. The first group consists of empirical studies of small innovative business practices and its support in certain regions. The second group of studies analyzes the infrastructure of innovative activities of small and medium-sized businesses as a prerequisite for its development. The third group of studies examines the institutional constraints of innovative activities of small and medium-sized businesses. The analysis of the development of domestic and foreign authors is carried out. It was revealed that the institutional approach gives the modern tools for the analysis of the conditions of innovation activities of small and medium-sized businesses, namely the institutional constraints, entrepreneurship support institutions. The role of taxation as one of the key factors shaping the institutional environment of entrepreneurial activity is noted. Thus, article systematizes approaches to the analysis of innovative activities of small and medium-sized businesses, highlights the role of institutional conditions and restrictions. The results are useful for the formation of the strategy of development of small and medium entrepreneurship in order to enhance its innovative activities
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ACCOUNTING AND CASH FLOW ANALYSIS IN THE GAS INDUSTRY
Description
This article reviews the activities of OOO "Gazprom Transgaz Krasnodar". The authors have examined brief economic characteristics, performed the cash flow analysis, considered the organization of accounting of money resources of the economic entity. Money resources play an important role in supplying the financial and economic activity. This is due to the fact that these assets perform such functions as a measure of value, a way of sharing, capital accumulation. Their ability to quickly and easily transform into any kind of wealth has created a need to organize continuous and timely accounting of funds and their movement. Continuous process of cash flow represents the cash flow, which is usually compared with the system of "financial blood circulation", providing viability of the organization. From the completeness and timeliness of supplying the process of supply, production and distribution with money resources, there is a dependence of the results of main activities of the enterprise, the measure of financial stability and solvency, the advantages required for current and future development. Thus, the modern accountant, financial manager needs to know the modern methods of analysis of cash flows used by native and foreign practice. The solvency and liquidity of the company depend From the volume and velocity of money circulation and its efficient management. Therefore, analysis of cash flow provides the basis for evaluating and forecasting the company's solvency, allows to evaluate the financial condition more objectively
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Description
The present article considers the problems of criminal proceedings in respect of foreign citizens and individuals without citizenship in the aspect of the Federal Act 375-FZ, dated 06 July 2016, which made additions to the part 3 of article 12 of the criminal code and article 3 of the code of criminal procedure. The author substantiates the need to include in Section XVI of the code of criminal procedure of a separate Chapter: "peculiarities of proceedings on separate categories of criminal cases", which is devoted the peculiarities of proceedings of criminal cases in respect of foreign citizens and individuals without citizenship who is not living constantly in the Russian Federation, who also is calling to account for criminal prosecution for crimes committed outside the Russian Federation against interests of the Russian Federation or the citizen of the Russian Federation or constantly living in the Russian Federation individuals without citizenship, as well as the definition in the criminal code the list of crimes directed against the interests of the Russian Federation
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Description
In the study of the processes of growing, harvesting, post-harvesting processing and delivery of fruit and vegetables it seems to be rational to have generalized control of the "product – environment – packaging – transport - storage" in general, as well as providing the possibility of creating optimal conditions for fruit and vegetable products depending on its condition. The basis of ensuring product integrity at all stages of production is a system approach with application of modern information technologies. Optimization of logistic processes in the agro-industrial complex (AIC), in addition to cost, market influences many important indicators of the final product of this complex: quality, timing and reliability of supply, the size of the delivered batches, etc. The quality of fruits and vegetables begins to change dramatically immediately after harvesting. Being in a stressful and unfavorable conditions, fruit, vegetables, root crops intensively lose moisture and consume nutrients, secrete aromatic substances, carry out the breathing process. These losses are caused by biological factors fit fruit and vegetable products to the changed conditions. Thus, the main indicators of the quality of products to control rationally in the process of harvesting and subsequent production phases take into account the data obtained to optimize process parameters to reduce losses and damage products. The article discusses the prospects of applying the system-information approach to the formation of quality of fruits and vegetables during transportation and storage. The proposed embodiment of a generalized control of the "product – environment – packaging – transport - storage", aimed at ensuring the possibility of creating optimal conditions for easy-to-sell agricultural products (fruits, vegetables, root crops) depending on its condition. We have established that rational technology of production and sales of products must have the ability to control and operational adjustments depending on the level of quality input products from the stage of harvest
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Description
One of the key areas of interdisciplinary research is to ensure public safety. In order to solve a number of problems within this area we can effectively use information technology and, in particular, an automated pattern recognition technology and identification of objects on digital images. There are addition problems in objects identifying process besides eliminating the influence of ambient light, angle, items of clothing and headgear. To ensure the applicability of the recognition approach to public security issues it must meet requirements of the high processing speed, the replenishment capabilities onthe-fly list of known images, and the low computational complexity of algorithms. The article deals with the main approaches to the recognition and identification of objects on digital images based on statistical approaches, as well as neural network models. We have allocate their basic features and principles, provided a brief description of each method. Consideration has been made in terms of the application for the problems of public safety, in which there is importance of the speed of the identification of the object, the ability of quickly learning for the system to accept new images and simultaneously process a plurality of input images. The analysis of the existing approaches has shown that none of them satisfy at least one or several needs, which are defined by domain problems of public safety
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OPTIMIZATION OF THE ENERGY CHARACTERISTICS OF A CHILLER WITH COLD ACCUMULATOR IN TROPICAL CLIMATE
Description
There is always an abrupt variable schedule of cooling consumption in processing enterprises with seasonal supply of raw materials. This causes peak heat load on the refrigeration unit. The introduction of cold accumulators (CA) in refrigeration units is one of the modern ways of reducing the cost of refrigeration. The use of cold accumulators allows you to smooth out uneven thermal load on refrigeration, reduce the cooling capacity of the installed equipment and technical equipment. The night season experiences minimum heat leakage and power consumption of frozen ice water (coolant or refrigerant) but the refrigeration capacity is used during the daytime at peak heat load of cold consumption at peak electricity consumption. The major cost of electricity to generate refrigeration to compensate for heat loss coincides with the period of high electricity tariffs as shown from the analysis of cold consumption. The development of refrigeration systems with cold accumulation in “night” period of low electricity tariffs is an important issue based on the forgoing