№ 130(6), June, 2017
Public date: 30.06.2017
Archive of journal: Articles count 87, 224 kb
-
INTEGRATED REPORTING IS A MODERN REPORTING FOR BUSINESS
DescriptionThe article deals with theoretical aspects of integrated reporting, which represents a new level of corporate reporting. We have defined the conceptual framework of integrated reporting: objectives, tasks, conditions for successful implementation and showed the fundamental differences between traditional and integrated reporting. We have defined the basic principles of integrated reporting and presented the statistical data on the preparation and publication of the domestic companies of integrated reporting. It is concluded that the overall picture of the status of public reporting in Russia is rather negative. We have dfined the main directions of activities in the area of integrated reporting, which will contribute to the speedy transition to preparation of integrated reporting in order to obtain competitive advantage
-
Description
The article formulates the concept and developed a notation for representing the organizational structure, allowing designing the organizational links with depth to the operations performed, and taking into account their branching. The main difference between the proposed concept and the notation of hierarchical levels and the composition of the organizational structure is the mandatory allocation of all posts, as well as the division of each link into two spheres: hierarchical structure and process structure (processes, functions, subfunctions, operations). Using the proposed notation, the concept of the application of queuing theory to the evaluation of links in the organizational structure was improved and expanded with application of efficiency models for single- and multichannel systems that were transformed to the average number of operations performed by the employee; average time of operations; the average number of operations that are pending and the average waiting time for operations. For their calculation, models for the intensity of the workflow and the intensity of operations were developed, based on the mathematical modeling of the annual workflow distributed on a working day, and the laboriousness of performing operations, combined into subfunctions, functions, and processes. To calculate the complexity of the operations, indicators were used for the frequency of the operations, subfunctions and functions, as well as an indicator of the duration of operations and the frequency of the execution of the chains of operations, subject to their branching
-
Description
The integration of producers of raw materials and its processors into the agro-industrial complex is connected with the social division of labor, its specialization, the need for interaction between specialized branches and types of agro-industrial production. Agrarian enterprises are united in an effort to reduce the risk, the emergence of which depends on the climatic conditions, the spontaneity of the agricultural market, the dictates of processing enterprises, the need to increase the competitiveness of production. In the Russian practice, there were various organizational forms of integration, differing in the nature of economic ties between participants, the degree of independence of the enterprises entering the association, the combination of centralization and decentralization of management. Conventionally they are divided into associative - "soft" and corporate - "hard." The "soft" forms of association include as-association, union, non-profit partnership and strategic alliance. They can effectively function at the interregional level. A rigid type of integration ties is characteristic for combines, concerns, trusts, holdings. Agricultural consumer cooperatives are voluntary associations of legal entities and individuals residing or operating in a certain rural area on the basis of membership and pooling of money units in order to meet the needs of members in credit resources and other banks services. The conditions for the emergence of sustainable integrated associations in the agroindustrial complex require qualitative and quantitative analysis based on mathematical modeling
-
Description
The article is an author's view on the problem of innovation and innovation environment applied to the oil industry of the country and its regions. The main task set by the authors during the study is the development of theoretical provisions for determining the priorities for the formation of an innovation environment in the Russian oil and gas sector and the development of methodological recommendations for the improvement of the innovation environment. For this purpose, the following tasks were accomplished: the essence of the innovation environment of the oil industry as an economic category was revealed and the priorities of its formation in the oil and gas complex of the region were justified; the methodological bases of the innovation environment analysis are substantiated and the priorities of its formation in the economy (structure, functions, indicators) are revealed; proposals to improve the innovation environment in the oil-producing region have been developed; methodical recommendations on the development of innovative processes in the industry have been formed. Concerns about fuel safety, environmental problems are growing in the society. Therefore, in this article, the authors propose their own approaches to the organization of interaction between the subjects of regional oil and gas markets, the external environment and municipal and state authorities on a science-based basis. The purpose of this concept is to create a local oil territorial production complex that will be dynamic, flexible, capable of rapid adaptation in changing conditions
-
PRINCIPLES OF ORGANIZATION OF AGRARIAN PRODUCTION MANAGEMENT
DescriptionThe article discusses the issues of organizing the management of agricultural production; it reveals the properties of socio-economic systems as an object of management, provides an overview of existing approaches to management organization, concludes that the complexity and heterogeneity of socio-economic systems objectively determines certain specifics of the organization of their management systems; the content of the category "agroeconomic systems" and their specificity as an object of management are disclosed, a set of principles, reflecting the multifunctionality of agriculture and the totality of various aspects of managing agroeconomic systems of various levels is given. It is proposed to systematize the totality of these principles in the context of such groups as: theoretical and methodological principles (system approach, dynamism and variability of the functioning environment, integrated assessment of the development of the agricultural sector, balanced development of elements of agroeconomic systems), principles reflecting the specific features of the formation of agro-economy (taking into account the peculiarities of the natural and climatic conditions of development, taking into account the level of development of rural territories as a spatial basis for conducting agricultural production, taking into account the level of development of agricultural production, taking into account the level of investment attractiveness of the agricultural sector), principles ensuring balanced development of agro- (rational division of labor, rational distribution of production, proportionality of the development of elements of the agri-food complex, maintenance of the balance of economic interests of managing subjects), the principles regulating the formation of the management system (adequacy of the management system, the optimal balance between the elements of the management system, complexity, economy). It is argued that securing a high level of controllability of the agrarian production system is possible only if the effective interaction of all subjects of the management system is achieved through the coordination of their objectives and the definition of the scope of their managerial competencies
-
COMMUNICATION ASPECTS OF DIRECT MARKETING
DescriptionThe article is devoted to one of the most effective modern means of promotion - direct marketing, which is provided with the help of high integration of marketing functions, high targeting, speed and interactivity are achieved in cooperation with target audience, and rationalization of communication costs is ensured. Direct marketing is described from three positions: as a distribution channel, which ensures the sale of the firm's product directly to the end consumer without the participation of trade intermediaries; as a means of promoting products, based on the use of databases and the combined usage of several forms of communication with the target audience; as a special kind of marketing activity (in a virtual environment). The authors refer direct marketing to synthetic marketing communication, formed on the basis of combining two key types of promotion - personal selling and advertising. The article deals with the key principles of using direct marketing and the main forms of its implementation. The article draws your attention to categories of suppliers that form direct marketing services. The types of organization of the communication process are distinguished through direct marketing, the stages of planning and implementation of the direct marketing campaign are described in details
-
MONUMENTS OF THE FEBRUARY AND OCTOBER REVOLUTION IN THE TERRITORY OF RUSSIA
DescriptionThe article is devoted to the study of the monuments of revolutions of 1917 in Russia. It is emphasized that from the historical point of view, almost all monuments represent the embodiment of the losses and sufferings of humankind in various armed conflicts. This is especially true for the revolutions of 1917, which changed the entire modern history of the country, and even after 100 years cause a special interest both in the international scientific community and among ordinary people. This study specifies that after the final establishment and approval of the Soviet government, the new government realized that it was needed to create a certain basis, namely, its political symbolism as a foundation for the formation of image of the new government. The most important component of this process was the desire of the authorities to the formation of the ideas of the Soviet people about themselves and their place in the world, and, as a consequence, the folding of the foundations of Soviet patriotism, because the new generation who had no idea about the Russian Empire, began its life in the country, which had an ideology, but just started to develop the system of socialist values. The attention is paid to the fact that the monuments are one of the important elements of the historical and cultural heritage, which reflected the past experience of mankind, broadcast through architectural and sculptural symbols to the present, which contributes not only to the cultural enrichment of mankind, but also used by people to influence worldviews contemporaries. The article says that modern youth need to know the history of their country, not to forget about the numerous victims of various wars, to preserve peace and appreciate life
-
06.00.00 Agricultural sciences
THE QUALITY OF THE MUSCULAR TISSUE OF YOUNG GEESE
06.00.00 Agricultural sciences
DescriptionThe article presents the materials of research on studying of influence of various levels of crude fat in the complete feed (CF) for the young geese of Lindovskaya breed on chemical composition and organoleptic quality of goose meat. In the experimental groups we increased the concentration of crude fat in the start and finish of the CF to 7.4 % and 6,85 %, respectively. As the lipid supplement, we used sunflower oil. It is established that muscle tissue of geese, consuming finishing CF with sunflower oil, has a more pronounced taste, odour, tenderness and juiciness. We may highlight the tendency to increase the proportion of monounsaturated oleic acid, in the background of the decrease of specific weight of palmitic acid in the fat muscle 60 day goslings who received the start and finish of CFs with the addition of sunflower oil
-
06.00.00 Agricultural sciences
DescriptionFor the research period (2003-2016), 57 pest species and 46 pathogens were recorded on stone and pomaceous fruits in humid Russian subtropics, among which the representatives of the order Lepidoptera and the division Ascomycota predominate. The greatest number of the species was recorded on the apple tree - 35 pests and 25 pathogens, the smallest - on cherry and sweet cherry trees (13 and 10, respectively). 43,7 per cent of the species are polyphages, while the relative abundance of monophages among fungi is higher than among arthropods. The species with activity in the summer are prevalent. A group of species that are harmful in humid subtropical environments all year round (11 species of phytophages and 19 pathogens) was identified. Analyzing the changes in the species composition of the complex through the time, we can speak about the relative stability of the dominant species. The group of the typical dominant species of pests for almost a century has included Grapholita molesta Busck., G. funebrana Tr., Cydia pomonella L., Taphrina deformans (Berk.) Tul., Stigmina carpophila (Lév.) M.B. Ellis, Monilinia laxa (Aderh. et Ruhland) Honey, M. fructigena Honey, Podosphaera leucotricha (Ellis & Everh.) E.S. Salmon, Venturia carpophila E.E. Fisher and pear V. pyrina Aderh. Eriosoma lanigerum Hausm., Scolytus mali Bechst. and Tranzschelia prunispinosae (Pers.) Dietel are currently dropped out from the group of the dominants; Halyomorpha halys Stål, which is a new pest for Russia, was added. Groups of the species with sharp fluctuations in abundance or frequently encountered were distinguished
-
06.00.00 Agricultural sciences
DescriptionThe contents of lead in soils are primarily determined by regional factors: the composition of parent rocks, relief, climate, vegetation. In recent years, these factors have increased the anthropogenic source of element. In order to assess its impact, requires knowledge of the natural, i.e., background lead levels, the so-called reference points, which can later be used to monitor changes occurring in the soil. Under background refers to the content of the element in soils at a great distance from the areas of receipt of contamination. Background content of lead in each type of soil depends mainly on composition of parent rocks. The correlation coefficient between the content of lead in parent rocks and soils, with the background contents is equal to 0,86±0,17 at p=0,95. For each soil type there are low variations in lead content due to the composition of parent rocks. Lead concentrations in the soils increased at the expense of its receipt from the atmosphere, irrigation water, drainage during mining, as a result of agricultural use, lead containing chemicals. Comparing the obtained results with existing currently permissible concentrations (APC, MPC) it is necessary to note that the lead content in leached chernozem soil after three rotations of the rotation may not cause any pathological changes or anomalies in the course of biological processes and lead to accumulation in the agricultural plants, and therefore may interfere with biological optimum