№ 123(9), November, 2016
Public date: 30.11.2016
Archive of journal: Articles count 141, 382 kb
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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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THE FACTORS PROMOTING DISTRIBUTION AND UROLITIAZ'S DEVELOPMENT IN CATS
Description
The authors were conducting researches on 36 unhealthy cats in a veterinary clinic in Orenburg, from 2014 till 2016, and they were diagnosed the urolithiasis. By the results of the researches, the influence of a season of year, age and breed on distribution and development of an urolithiasis disease in cats has been studied. At the same time, it is established that the urolithiasis disease usually occurs at cats from 2 up to 6 years, which makes 45,0% of all the studied animals. A disease outbreak at cats was observed during summer and autumn periods, generally, not purebred animals - 75% are subject to the disease, the rest 25% is such breeds as the British, Persian, Bengalese, Scottish; in addition, the influence of an unbalanced diet, non-compliance with the norms and the mode of feeding is noted
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FASCIATION IN NATURE AND IN EXPERIMENTS
Description
The phenomenon of fasciation on the example of higher plants was considered. The effect of fasciation on the various particularities of plants has been shown. The numerous examples of the different groups of plants with fasciation bodies are given. We have demonstrated that the phenomenon of fasciation is more common for cultivated plants than for wild. In most cases, fasciation is considered as an exceptional phenomenon. A number of authors have distinguished fasciation to inheritable and non-inheritable. The first is caused by internal reasons. The second is the influence of external factors such as insect damage, injury, weather conditions. The number of regularities was installed: reproductive bodies of plants fasciationing more often; thermophilic forms are more likely to be fasciation. The images of different cultures with fasciation parts are given. We discuss using the introduction of the term ”connаtions” as morphological abnormalities. Fasciation can be considered as a marker trait for the cause of this phenomenon with violation of ecological situation. The plants with morphosis, including fasciation of the certain parts of bodies, can act as indicators of environmental pollution. The study of the phenomenon of fasciation in higher plants can be regarded as a method of breeding for large fruit size. From one side, to establish the adaptation abilities of newly created genotypes. Thus, the phenomenon of fasciation has affected many areas of science. On the other side, it is proof of the violations caused by environmental factors. On the other hand, it is hereditary reasons, and can also serve as a model for studying morphogenesis
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PHYSICAL AND CHEMICAL PROPERTIES AND FRACTIONAL COMPOSITION OF THE STAVROPOL OIL
Description
Physical and chemical characteristics of the Stavropol oil are provided. The found value of density of 853,6 kg/m3 is low and shows that oil mainly contains light paraffin hydrocarbons. Distillation of test of oil is carried out on the device of rectification of ARN-2 oil to laboratories of the Tuapse oil refinery. On the basis of experimental data, the curve of oil ITK is constructed. The chromotographic analysis determined a mass fraction of C1-C6 hydrocarbons in a model of test of oil. The conclusion is drawn that according to GOST 31378-2009 regulations the sample of oil can be carried depending on a mass fraction of sulfur to the 2nd class ("sulphurous"); on density – to the 2nd type ("averages"); on content of chloride salts, waters, mechanical impurity – to the 1st group; on a mass fraction of hydrogen sulfide, marked - and etilmerkaptan in the amount – to the 1st type. The sample of oil is characterized by the low temperature of hardening (minus 15 °C)
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FORMATION OF PARAMETRIC ESTIMATION OF ECONOMIC SECURITY AT THE MESO LEVEL
Description
One effective way of monitoring the most important economic indicators is the determination of limit values of parametric estimation of economic security at the meso level, taking into account modern specifics of the development of the Russian economy, the excess of which can negatively affect not only a particular sphere of social life or industry, but also on the economy as a whole. The article is devoted to solution of actual problems of formation of parametric estimation, allowing assessing the economic security of the region taking into account modern trends of development of the Russian economy, which makes it possible to determine the position and functions of each region in the system of coordinates of economic space of the Russian Federation. The article presents the review of foreign and domestic experience in the development and use of the indicative system of economic security of the region. It is revealed that the problem of formation parameters and assessment criteria for the functioning and development of the region is systemic, because it involves the presence of factors of macro - and micro-level that have a permanent impact on the variability of these indicators over time. The work proves the practical use of the potential of indicative planning as an effective instrument of economic regulation of competitiveness at the macro and micro level as an information base for a quantitative justification of the strategic development plans of the region's economy
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Description
The article presents the results on the effects of Imazethapyr herbicide on aquatic organisms. The chronic toxic effects have been studied of the imidazolinone herbicide in a concentration range of 0.4 - 1150 mg/l to the representatives of various groups of aquatic organisms: zoobenthos – great ramshorn snail (Planorbarius corneus), zooplankton - Daphnia (Daphnia magna Straus), phytoplankton - protococcal alga (Scenedesmus guadrigauda) and macrophytes - higher aquatic vegetation (Elodea canadensis Michx). It is shown that the herbicide does not have a pronounced lethal effect to aquatic organisms tested. Their respective LC50 values are > 1000, 680, 510 and 910. Elodea is shown to be most sensitive to its sublethal effects (decreased growth of lateral and main sprouts at a concentration of 10 mg/l and more), reduced fertility was observed in Daphnia at a concentration of 300 mg/l and above, and as to the great ramshorn snail no sublethal effects have been revealed for all the concentrations studied
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ECOGEL IS THE NEWEST COMPLEX OF WATER SUPPLY FOR FRUIT PLANTS
06.00.00 Agricultural sciences
Description
From 2011 to 2015 in the laboratory conditions there were studied the physical properties of absorbents in the controlled environment. There was defined that in the variant of the "soil+water" the usual colloidal mass is formed and in variants "soil+absorbents+water" - a mixture of soil and gel. There was determined that the least diurnal evaporation was fixed at the use of the mixture: soil+ preparation “Ecogel-1”. In the control variant of the experiment the full water evaporation was marked on 31st day after beginning of the experiment, in the variant with the use of the absorbent Aqua Life the whole water evaporated on 48th day, and at the use of preparations Ecogel-1 and Ecogel-2 the duration of evaporation of the same amount of water supply at temperature 22-24оС and air moisture in 55-60% continued 57-65 days. In the result of five-year laboratory researches there was determined the possibility of development of water-saving technology for fruit plantations. When we used absorbents (granules, powders) in planting process and watering resulting the gel-like mass completely collapses the root system of fruit plants and the operation of the system "soil-roots-leaves" will not depend on the physical condition of soil and environment due to water consumption for transpiration
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06.00.00 Agricultural sciences
Description
The gaining of maximum amount of daily young animals in a greater extent depends on disinfection of incubation eggs which in complex of veterinarysanitary arrangements held in poultry factories on prevention and elimination of poultry infectious diseases takes an important part. The perspective of ozone application in industrial poultry breeding is conditioned with its advantages which it characterizes in comparison with other chemical substances. It was settled that ozone has a special ability to detain the growth of fungi on biological substrates, also the process of mould appearance on the surface of eggs’ shell even at 90% of relative moisture. At substantiation of parameters and regimes of electro-technological process of egg storehouse ozonation there were implemented the experimental researches. The general bacterial semination of eggs’ shell decreased on 94,1% after disinfection of incubaion eggs with ozone. The relative faults of experimental values from theoretical ones are 7%. In the result of production trials there were set the parameters of quality of the worked out electrotechnological process of egg poultry factory storehouse ozonation: time of regulation ‒ 8 minutes, dynamic fault ‒ 0,9, coefficient of overcorrection ‒ 4,5%, generalized integral mean-square index ‒ 10,6%. Obtained data testify against the qualitative regulation of allocation of concentration of ozone in a egg storehouse
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EFFICIENCY OF CULTIVATION OF DIFFERENT WINTER WHEAT CULTIVARS IN THE CONDITIONS OF THE WEST CAUCASUS
06.00.00 Agricultural sciences
Description
The influence of the crop rotation type, predecessor and different doses of mineral fertilizers on the yield of two winter wheat cultivars (Lira and Krasnodar 99) was investigated. The investigations were carried out in the North-Kuban Agricultural Experiment Station in two five-crops: grain tillage and grain - grass tillage rotation of prolonged stationary experience. The soil is the black soil, low in humus, powerful, with humus content, depending on the power of nutrition backgrounds in the arable (0-30sm) soil layer is 3,95-4,00%, of mineral nitrogen is 5,9-8,3 mg / kg of soil, of exchangeable potassium is 330-360 mg / kg of soil. It was found that the maximum value of the winter wheat crop structure elements is noticed in the fertilizer systems with complete mineral fertilizer, and the minimum value - with PK and NK. Winter wheat yield depends on the crop rotation of 8-15%; from its predecessor - 15-18% and 27-31% of the fertilizer. Grain quality was generally determined by the dose of fertilizer. High and higher doses of fertilizers contributed to the protein content from 11.7 to 12.3% and fibrin content - 23,5-24,0%. A strong correlation between yield and agronomic methods was determined
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EFFECTIVE MANAGEMENT OF AGRIBUSINESS AND CLEANER PRODUCTION
Description
The article deals with the problem of increasing the efficiency of managing agricultural business in modern conditions of implementation of the federal target program for the conservation and restoration of soil. The article presents an analysis of trends in the growth rates of the main indicators of agribusiness management and evaluation of land use ecologization. Assessment of the dynamics of production and economic performance of agribusiness management and ecologization and their relationships
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