№ 124(10), December, 2016
Public date: 30.12.2016
Archive of journal: Articles count 99, 268 kb
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Description
Economic efficiency of raw material resources use in the subsector of dairy cattle breeding of livestock branch while cultivating of young growth in agricultural production in Krasnodar region is the most priority activity of economic entity. In the conditions of economic crisis the question of the cost and qualitative components connected with purchase and domestic manufacturing of material and raw resources to use while cultivating of young growth of cattle in the dairy subsector of cattle breeding is especially actual. This article brings up some issues related to the economic efficiency of the nutritive base for young cattle growing, determination of food structure and its proportion in the total expenses at the purchase of forage for cattle. The research has been carried out on the base of a particular agricultural organization and a set of economic entities situated in the central zone of the Krasnodar region. Some ways of forage supply in the organization under research are considered in this article in the framework of the Government program on promotion of import substitution in agriculture in the 2014-2015. On the basis of the conducted studies the priorities for improving economic efficiency in the use of food supply as one of material resources of the economic entity are identified as the material resources of economical entity
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Description
The problems of import substitution in the Russian Federation in whole and in such industry as winemaking and wine-growing in Krasnodar region are considered in the article. There was analyzed the designed in Krasnodar region plan of measures for promotion of import substitution - road map. There were presented the objectives and indicators in the framework of the program «Development of winegrowing and wine-making subsector» of the state program of Krasnodar region «Development of agriculture and regulation of agricultural product markets, raw materials and food». There was presented the legislative initiative on amendments into the Federal law «On state regulation of production and turnover of ethyl alcohol, alcoholic and alcoholcontaining products and about restriction of consumption (drinking) of alcoholic products». There was substantiated the necessity of improvement of excise taxation in the context of implementation of a policy of efficient import substitution
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ORGANIZATION OF TESTING IN THE AUTOMATED MONITORING SYSTEM CALLED «CONTROL»
DescriptionThe article is devoted to the use of complex computer programs called "Automated verification and final practice on determination of level of professional readiness of police officers to perform their tasks" - ASC "CONTROL" developed with the Delphe programming language. It describes the basic techniques of the automated testing with the use of the complex algorithms training testing database to use, as well as methods of reporting for testing. We describe how to work with the software modules of "Control" and "Analysis". The first is designed to create and edit a test database and processing of results of testing of the subjects. It is only used by the originator of the test and inspection and is not available for testing. The second module is available to everyone because it provides testing. It is implemented as a separate computer and local network. The number of test, at the same time is virtually unlimited. We clearly articulate the features of the use of the software complex, algorithms of creation of new test tasks, describe the setting options of the test database in detail, technology editing sections of the test, definition of assessment criteria, and describe the technologies of testing subjects. The Complex of computer programs of ASC "CONTROL" has passed the technical testing and successfully used in educational process of chair of computer technologies and systems of Kuban state agrarian University and the determination of the level of knowledge of cadets and police officers in Krasnodar University of MIA of Russia. In this regard, this work will be useful to drafters of test databases in this software environment
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DEVELOPMENT AND CALCULATION OF STRUCTURES OF A HEAT EXCHANGER
DescriptionThere are the results of the research on creating a heat exchanger. It is based on the experience of creating equipment for swirling of liquid and gas flows and changing of their directions, their whirling, leading to destruction of the boundary layer on heat-transfer surfaces and intensification of heat-exchange processes. Screw rotors are suggested as working bodies of the heat exchanger. Each flow-cross section in them differs from the previous not only by its form but also by its location relative to each other. With that, the cross-section area changes, the medium motion stationary breaks, the intensity of heatexchange processes increases, technological capabilities enhance. Screw rotors are supplied with laps created on exterior surfaces of rotors during their assembling and allowing intensification of heatexchange processes. Dependencies for calculating of screw rotors basic characteristics are presented in the work. Screw rotors provided with helical grooves on the inner surface with a spiral lines on the outer surface of different pitch and number of visits. The work is done on the basis of research carried out at the Kuban state agrarian University on the use of helical rotors in industry, construction and agriculture [1-23]
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VIBRATING TOOL FOR SOIL TREATMENT
DescriptionOn the basis of the analysis of existing technical means for tillage in this article we propose a new technical means of vibration action including rectangular welded rack with hinge systems, adjusting the depth of tillage. Fixing of the working bodies and working bodies are made in the form of racks with chisels and arrow-shaped claws differ in that there is a shaped hole is made in the upper side of rack where a mounted solenoid is. It is mounted on a rack by means of casing and screws, and the solenoid is made in the form of a coil with a head and spring and communicated with the electrical system of the tractor via the relay-breaker and a regulator are located on the rack. This vibrating tool presumably will lessen the resistance of the soil affecting on the working bodies, will eliminate the sticking effect of elements of working bodies and thereby the quality of the soil tillage will be improved, it will allow to reduce energy consumptions of working process up to 30%, it reduces the emission of harmful substances from combustion of diesel fuel into the atmosphere. The invention relates to agricultural engineering and can be used for tillage on various agricultural backgrounds and with different densities
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EVALUATION OF THE EFFECTIVENESS OF PRODUCTION PROCESSES AT THEIR DIFFERENTIATION
DescriptionThe overall performance of the company is largely determined by the efficiency of production processes carried out by them. In this sense, the model estimation of efficiency is one of working out in detail of the model of the production process. Accuracy, flexibility and sensitivity of the valuation models depend strongly on the completeness of the accounting features of the production model. In the literature, examine various approaches to the assessment of economic efficiency of production processes. Many of them are characterized by localizing assessment in relation to specific industries or areas of industrial activity. The disadvantage of such approaches is their poor tolerance to the valuation model in other local areas, such as agriculture. To overcome this problem, we propose to carry out the differentiation of the components of the production process, based on the classical approach, but allowing to take into account the distinctive characteristics of agricultural production. For agricultural enterprises are defined the characteristics of the production process. The authors proposed a generalized model that allows assessing the efficiency of production processes in various areas of industrial activity. In the proposed model there are shown superimposed on the manufacturing process constraints. To ensure the continuity of an estimation of efficiency of production processes into the model we have introduced components that transform the characteristics of a production subsystem into the characteristics of the economic subsystem
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Description
In this article we substantiate the necessity of the development of controlling of organizational and economic methods, including forecasting tools, the development and management of decision-making, and others. Controlling service is central to the development and implementation of organizational and economic methods to achieve the goals set by management. However, quite often the controlling service has a different name, justified by the history of the organization. To resolve this paradox, we begin with a discussion of the content of the terms "controlling" and especially "Controlling organizational and economic methods". We discuss the role of "controlling service" in the management of organizations and enterprises, as well as territorial and municipal entities. As an example of the controlling instrument of organizational and economic methods is considered an automated system of forecasting and prevention of aviation accidents, the use in this system the expert technologies and quantitative risk estimation methods. We consider this system as a controlling tool in the management of safety, while customers and performers do not use the term "controlling" in the official documentation of this project. In accordance with the Presidential Decree of 21 August 2012 № 1199 one of the 11 integrated indicators of the executive power is the indicator "estimate the population of the executive authorities." Its use in controlling in the field of strategic management of regional and municipal entities was proposed to carry out on the basis of solidary information economy (the former name - the informal information economy of the future), developed by us from 2007. We give the basic ideas of solidary information economy. However, the term "controlling" is not always used in relation to this subject. The same applies to researches related to organizational and economic modeling of innovation and development of innovative systems
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Description
Russia starts working on creation and implementation of the utilization system for different types of withdrawn equipment. Expediency of creation of this sectoral system in Russia is proved in the article. Ability of the system creation is considered. Recommendations for the ability rise are also given
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Description
Through monitoring of the normative base of accounting and taxation, we have proved that the main and legitimate tool for optimizing the tax base and finding available sources of financing investments is the accounting policy of the business entity. The article explains that the amount and level of financial performance of a company depend from methods for assessment of certain types of assets and liabilities established in the accounting policy; and the methods of depreciation are one of these elements. The authors present the analysis of methods of calculating depreciation under accounting and tax accounting, from the point of view of their impact on the financial performance of the organization and tax optimization. The subject to accrual of depreciation was the primary means, listed as a part of a gas industry company in the Krasnodar region. The authors substantiate the choice of the research subject as a significant share of fixed assets in the total amount of capital organizations in the industry. The article reveals the essence of the methods of depreciation in accounting and tax accounting; it presents calculation formulas for each method. On the example of a particular fixed asset we have the depreciation calculation for the entire term of its useful use. The authors analyze the advantages and disadvantages of each method and identify the most preferred financial indicators and optimize the tax base for tax on profit of the subject of the research. Moreover, the article reveals a concept of "bonus depreciation", depreciation calculation under the condition of its application, the possible consequences of its use for the organization. This study addresses the concept of differences resulting from transactions with fixed assets, the reasons of their appearance and procedure of accounting. The authors of the article prove the conclusion about the direction of the most preferred embodiment of the depreciation policy for companies working in the gas industry
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TO THE QUESTION OF THE MAIN PERFORMANCE CRITERIA CALCULATION FOR ELECTRIC POWER STATIC CONVERTERS
DescriptionWidespread in autonomous systems, including uninterrupted power supply systems, there are power static (electronic) convertors: rectifiers and inverters, used to match the parameters of the electric power source and the load; they also have a function of voltage stabilizers. Important question is the calculation of key performance criteria at the design stage: power losses, efficiency, reliability, weight and size (for electrical transport systems). The article discusses the methodology of the simplified calculation of the basic criteria of efficiency of inverters and rectifiers. There are schematic electrical diagrams of power rectifiers and inverters, and the basic analytical expression for a simplified calculation of the basic criteria of efficiency of the converters, including their output filters. Each year, we improve the technical characteristics of the probes using new element base, allowing reducing the level of electromagnetic interference generated by power electronic devices. We have also shown perspective directions of the development of power converter technology by using one-phase and threephase transformers with rotating magnetic field in their creation (therefore we increase reliability of operation and efficiency). A promising direction is the construction of converters and autonomous systems in a modular complex, where (in addition to increased system reliability) we simplify its operation, including service