№ 125(1), January, 2017
Public date: 31.01.2017
Archive of journal: Articles count 57, 133 kb
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ENVIRONMENTAL AND ECONOMIC ASPECTS OF INDUSTRIAL LIVESTOCK
DescriptionOne of the main criteria of efficiency technologies in livestock production is the level of the negative impact on the environment per unit of time, or volume of production. Intensification and specialization can significantly improve efficiency, but at the same time can increases the impact on agro-ecosystem. An important condition for the preservation of ecosystems is to find ways of using animal waste as a raw resource. The ecological balance can ensure the production of meat and dairy products for industrial technology in family farms of 50-200 cows and up to 10 thousand pigs. Economically advantageous to carry out the raw manure to a distance of no more than 10-15 km, which is achieved with a small population, when fully formed wastes are used to improve soil fertility. For large mega-complexes advisable to equip their facilities for the production of biogas and the use of covered manure storage. In its turn, to prevent infection of livestock production, bentonite clay should be used as sorbents. This technology content of the stomach-governmental and poultry should be humane with respect to them, environmentally safe for the ecosystem, cost-effective and competitiveness for producers, safe for consumer
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EFFICIENCY OF INVESTMENTS IN DEVELOPMENT OF RABBIT BREEDING IN RUSSIA
DescriptionImplementation of investment projects is one of priority tasks for the entities as efficiency of their business depends on it. In agricultural industry the special attention in the present is required by rabbit breeding as it is the most perspective direction of development of livestock production because of rather high level of economic return. In article the factors determining prospects of this direction are considered. The comparative characteristic of different types of meat on the main indicators determining business performance is provided. Following the results of calculations the greatest indicator of profitability is determined by meat of rabbits. Follows from the provided data that in Russia positive dynamics of development of rabbit breeding is noted, at the same time the existing production volumes don't satisfy the need of the population for complete amount. The directions of specialization of rabbit breeding and their characteristic features are determined. The main factors constraining rabbit breeding development are considered. One of the possible directions of their decision can consider the developed investment project of a construction of a farm of rabbits. Calculations of efficiency the farms of rabbits of different scale are made. The indicators reflecting results of their implementation for the entities are analyzed. Possible risks of the investment project are estimated and the most acceptable methods and acceptances of decrease in their degree in this situation are offered
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ESTIMATION OF ECONOMIC EFFICIENCY OF RABBIT BREEDING
DescriptionThere were determined the factors that form the most attractive area of investment for the enterprises of agrarian and industrial complex with the aim of achieving maximum efficiency of production. There were identified the advantages of the rabbit-breeding as one of the most attractive areas of investment. There were revealed the causes of the growing demand for rabbit meat, its advantages compared to other types of meat. There were determined the trends of rabbit meat sustain-able demand formation. There was revealed the level of competitiveness in the sector, there were the most evident competitors on the territory of Krasnodar region. There were determined the main trends of the further development of rabbit breeding, the main one must become the breeding of animals on large industrial enterprises with the use of the system “empty-occupied”. There was calculated the economic effectiveness of investments in construction of the rabbit breeding farm with the use of the system “empty-occupied” on the territory of the largest producer of agricultural products of the JSC “Kuban” in Ust’-Labinsk district which is a part of the agricultural holding "Kuban". There was determined the most rational structure of demand of rabbit meat to different channels of realization, there were calculated the current costs on the realization of the project. There were determined the most accept-able costs of realization with the account of consumer demand peculiarities. The realization of the project allows us to obtain the quite high level of profit and commercial profitability. The rationality of investment of rabbit breeding business is affirmed by too high indexes of the project’s effectiveness
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Description
This article describes activities of JSC «Krasnodargazstroy». The authors reviewed brief economic characteristics, the analysis of the motion and structure of inventories, the organization of accounting of material-industrial stocks, put forward proposals to improve the accounting of receipt of inventories economic entity. Not only the main funds, labor and financial resources production and economic activity of the enterprise, but also using inventories. Materials are one of the most important elements of the production cycle of any organization. Currently, in the conditions of market economy determines the importance of qualitative indicators, among them are such as reducing the unit cost of raw materials and fuel. This requires the integrated use of natural and material resources as much as possible to eliminate losses and irrational costs, is widely involved in the turnover of the secondary resources, as well as other products. Accounting data needs to contain information for finding reserves to reduce the cost of production for the rational use of materials, reducing consumption, proper storage of the materials and their preservation. Material and production stocks are accepted to accounting on actual cost, which consists of purchase costs. Thus, the lack of accurate and reliable accounting of material-industrial services leads to the emergence of accounting errors that have a big impact on the implementation of plans on production, inflated the cost of production, which in turn affect the profit and profitability of the enterprise
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ASSESSMENT METHODOLOGY OF THE LEVEL OF DEVELOPMENT OF THE BUSINESS ENVIRONMENT
DescriptionContradictory processes of transformation of market relations makes for a fresh look at the problems of formation and development of favorable business environment, serving as a catalyst for the effective functioning of the business sector. During the years of reform, transformations in the domestic economy has developed a full-fledged business sector, but the modern period is characterized by the search for new forms, methods and conditions for its further development, most of which forms a favorable business environment. A necessary condition for effective development of the business environment at the regional level it is monitored on the basis of complex quantitative and qualitative indicators. In this regard, it is increasing the relevance methodological developments in the assessment of the level of development of favorable business environment. The article suggests a methodical approach to the assessment of the business environment, which served as the basis of multi-criteria evaluation of a combination of factors affecting the business climate in the region. As a productive indicator is proposed to use the comfort factor of doing business. The main stage of the methodology is the formation of expert groups in the field of entrepreneurship and the definition of competence of each expert. The result is a matrix of criteria five indicators to assess factors influencing the business environment. Based on the assessment of the business environment of Stavropol territory is divided into five typological groups, characterizing district municipalities: areas with a very high level of development of the business environment, areas with high level of development, areas with a moderate level of development of the business environment, with low level areas with a very low level of development of the business environment. Thus, the developed approaches to the assessment of the level of development of the business climate, will allow to justify the participation of entrepreneurial structures in various regional programmes of support and development of entrepreneurship
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Description
International standards of the reporting establish distinction between concepts of revenue and the income in general. So, according to the Concept of Council for IFRS, the income is the growth of economic benefits during the accounting period in the form of inflow or enhancement of assets or decrease in liabilities which lead to increase in equity, and the last isn't connected with deposits of participants in equity. In the document it is also specified that this determination of the income concerns both "revenue", and "other incomes". The first arises during regular economic activity of the entity and can include: proceeds from sales of goods, works, services; remuneration; percent; dividends; royalty; rent. Other incomes represent other articles corresponding to determination of the income and can appear during regular economic activity of the organization. Within IFRS such receipts are a result of other transactions which don't generate revenue, but are auxiliary in relation to the main, profitable, activities. In the reporting the difference between the income and expenses according to such transactions is specified. For example, in case of disposal of non-current assets, including investments and operational assets, the amount of receipts from this transaction less the corresponding costs for sale is reflected. According to IFRS the amount of revenue is estimated at fair value compensation which the firm received or only expects to receive. At the same time the amounts of the trade and wholesale discounts provided by the entity are considered. Let's note that the Russian principles of accounting don't allow discounting. Therefore the companies trading by installments should make adjustments in case of transformation of the financial reporting according to international standard
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Description
In the article we consider methodical bases of the analysis of financial and economic activity and a substantiation of rational high-quality structure of crops of winter wheat, as the principal grain culture defining in many respects a gain, financial results of implementation of an agrofirm
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FORECAST OF AGRICULTURAL EMPLOYMENT OF RURAL POPULATION IN THE VORONEZH REGION
DescriptionThe article examines methodological provisions accounting for the development of methodologies for the foundation of agricultural activity assumption at the regional level. The article also describes the content of this methodology and the stages of its development (development and realization of economic and mathematical model for optimization of sectoral structure of regional agricultural sector, definition of sectoral structure of agricultural sector when macroeconomic conditions are improved (optimistic scenario) and when they are declined (pessimistic scenario); substantiation of need in regular and seasonable employees in agricultural organizations and farm households according to each of the scenarios above; identification of the level of population’s self-employment in farm households on the basis of changes in demographic structure of rural population and their labour activity). The article indicates the fact that method of exponential smoothing with dampen trend have been used for substantiation of restriction volumes of crop acres and livestock number according to each way of development and households of various types, the results of prediction calculations for agricultural organizations, farm households and households of population are supplied according to inertial, pessimistic and optimistic scenarios, forecast of rural population employment in agricultural organizations and farm sector and self-employment in farm households as well have been done, the results of assessment of opportunities for growth non-agricultural employment of population, made upon the basis of survey of 40 heads of rural settlements of the Voronezh region. Furthermore the conclusions about prospective changes of level of rural population employment from the stand point of broaden options of their economic interest realizations are supplied
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SYSTEMATIC APPROACH TO THE ASSESSMENT OF HOTEL MANAGEMENT STAFF COMPETENCE
DescriptionTo deploy fully the potential of personnel competence is the key advantage of modern organizations in all businesses of the country. This is especially critical for hotel business because producing and consuming of this service is the inseparable process. The maximum deployment of potential of an employee competence can be the key competitive advantage for a hotel. To satisfy business needs we should be aware of skills and competences an employee should possess. This paper suggests the application of the Hungarian method to assess the personnel competence of an operating hotel. We also want to show the applicability and utility of this method in solving real problem of evaluating the personnel competence. To solve this problem we suggest using pairwise comparison to identify the most important sample competence, which we use as the basis for personnel competence matrix. Thus, hoteliers will be able to make their own objective assessment of the personnel competence level of 5 divisions of the hotel
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PROBLEMS OF THE ECOLOGICAL SAFETY IN RUSSIA
DescriptionThe need to ensure the environmental safety of Russia is becoming increasingly important nowadays. The article defines environmental security. The article defines the role and the place of environmental security in the national security system of the country. Understanding the essence of environmental problems among populations is a necessary step for the implementation of environmental safety. We provide statistical data of regions of Russia with a very difficult economic situation, as well as the proportion of organizations interested in environmental safety. We have proven ecological degradation after the analysis of the environment and proposed mechanisms of environmental security. The study also reflects the need for changes in the environmental consciousness of the population. The article provides a rationale for the importance of environmental education to ensure the ecological security of the country during crisis. We reveal the understanding of the fact that sustainable development of Russia and national security will be provided only under condition of preservation of natural systems and appropriate support of the state. The article focuses on the need to develop ways of improvement of legal regulation in the field of environmental security of the country. There is a need for public policy that should be aimed at ensuring the environmental security of the country. Therefore, environmental security is an important component of national security, which might become a national idea uniting the peoples of the Russian Federation