№ 130(6), June, 2017
Public date: 30.06.2017
Archive of journal: Articles count 87, 224 kb
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COENOPOPULATION STATE OF SOME FABACEAE SPECIES UNDER CONDITIONS OF THE MIDDLE LENA RIVER VALLEY
DescriptionThe study concerns the results of the study of coenopopulations of the following Fabaceae species: Medicago falcata, Oxytropis candicans, and Onobrychis arenaria under conditions of the Middle Lena River. The study was conducted in Yakutsk vicinities, 13 km north-east of the city. It is stated that all the studied coenopopulations are normal. Rather small values of substitution and recovery indices evidence certain problems in self-maintaining processes. The age structure analysis using two age indices, “delta” and “omega”, allows to classify the coenopopulations of Medicago falcata, Oxytropis candicans and Onobrychis arenaria in phytocoenoses of the Lena River valley as normal young populations. They were prevailed by juvenile, immature, virginile, and young reproductive plants
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Description
In the article there were given the data on allocation of agricultural lands of the Karachay-Cherkessia Republic according to types of lands, landowners and land users. There were shown the changes of plant-growing production volumes in natural and value indicators for the period since 2000-2005 to 2010-2015 by the main types of production based on statistical data of Rosstat. In addition, there was given the comparative assessment with the Krasnodar region as a leading agrarian region. There was given the assessment of effective use of agricultural lands taking into account the qualitative and quantitative indicators of land resources of KCHR and Krasnodar region. There were revealed the main problems in land management of Karachay-Cherkessia, which led to ineffective use of agricultural lands. There was made the prognosis of decrease of plant-growing sector to 2025. In this regard, there was revised the issue of agricultural lands use. It will allow us to optimize the land management and become the precondition to choose the most effective trend of agricultural lands use at planning of development of agriculture of the Republic and realization of state program “Development of agriculture of Karachay-Cherkessia to 2020”. There was offered the development of livestock farming taking into account the features of the region
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FAIR VALUE OF PROPERTY, PLANT AND EQUIPMENT OF THE ORGANIZATION ACCORDING TO IFRS
DescriptionFor national financial accounting, fair value is really a problem. The reasons for that are various. First, there is an opinion that assessment procedure is not accounting "case", we have appraisers for that. The entities do not hurry to estimate fair value independently not to violate the law on assessment. They do not do it for the reason that transition from estimates on original cost to estimates is at fair value quite reasonable and we accept from the point of view of improvement of quality characteristics of the reporting, and here the return transition is rather complicated, even, one may say, is impracticable. Often, estimates at fair value are considered as the instrument of a fraud, a manipulation financial results and the financial reporting in general. Besides, use of estimates at fair value increases expenses on creation of the financial reporting that not every entity is able to afford in the conditions of national business. Use of fair value can significantly influence indicators of activities of the entities, and not always positively. In addition, certainly, assessment at fair value is a professional judgment for which in most cases nobody wants to bear responsibility. Nevertheless, as we are headed for IFRS, we shall promote overcoming difficulties of use of fair value for the purpose of creation of IFRS reporting. There is a popular belief that the IFRS reporting are constructed on fair value. To some extent, this is true, but fair value is a multidimensional concept. For example, historical cost value of the asset purchased for money for date of transaction can be "fair" cost. The "fair" cost of the current receivables corresponding to recognition criteria an asset is the amount of its settlement. The "fair" cost of the obtained bank loan is the current (amortized) liability size for date of the financial reporting. However, this view of fair value is represented narrow-minded and can be sufficient unless for general idea about IFRS - the reporting, but cannot be used in the professional environment
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Description
The article describes the application of probabilistic models to predict the gross regional product. We have made a comparative analysis of various stochastic models implemented in the software package called StatGraphics 5.0 and checked the quality of forecasting by the gross regional product on the example of a notional region
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POWER SUPPLY UNITS OF OZONE GENERATORS USED IN AGRICULTURAL MANUFACTURING
DescriptionNumerous studies confirming the effectiveness of the use of the ozone-air mixture in various fields of agricultural production lead to an increase in demand for devices that generate ozone. With the increase in demand, the requirements for these devices also increase. Requirements from customers can be combined in the following series: mobility, ease of operation, ability to smoothly control performance. The solution of these tasks is an important scientific and technical task. This article describes possible options for power supplies for ozone generators, and offers a power supply circuit with the ability to adjust the frequency, the duty cycle and the amplitude of the signal arriving at the discharge gap of the ozonizer. Using this scheme will reduce the mass-size indicators of the ozonizer, thereby increasing its mobility, in addition, it will be possible to accurately regulate its performance and improve efficiency. If necessary, with the help of the proposed scheme, it is possible to introduce the ozone generator into the electric resonance mode, which will allow obtaining the maximum productivity of the ozonator. Thus, the ozonizer, equipped with the proposed power scheme, can be used in various technological processes of the same enterprise
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THEORETICAL STUDIES OF THE HEATING SYSTEM OF A CATTLE-BREEDING COMPLEX
DescriptionThe article describes the modeling process of the heating system operation of a livestock-breeding complex. It presents graphs reflecting the influence of technological parameters of heat supply system of cattle-breeding complex with a catalytic combustion device on the parameters of energy efficiency of the system and the parameters characterizing the stability of the temperature conditions in the livestock sector
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STRONG LEADER – THE KEY TO A STABLE AND STRONG POWER
DescriptionIn the work we present the analysis of influence of the personal qualities of the head of state on methods of implementation of state policy on developments in domestic and foreign policy, the image and the position of the state in the international arena
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STATE SUPPORT IN THE ACHIEVEMENT OF TARGET INDICATORS OF THE DEVELOPMENT OF THE AGRICULTURE
DescriptionCurrently, we experience particular problems of development of agriculture in conditions of import substitution and export. The industry needs active support from the government due to the specific features, which are typical to this sector of the economy, and necessary for the effective functioning and dynamic development, and maintaining a high level of competitiveness. Government support has to provide favorable conditions for functioning of domestic producers to stimulate the production of high quality products, and to increase the competitiveness of agricultural products and services in both domestic and foreign markets. In this article, factors have been revealed, which lead to the need of agricultural production state support The main directions of financing of the agro-industrial complex were established within the framework of the state program for the development of agriculture and regulation of markets for agricultural products, raw materials and food for 2013-2020; the rules for granting and distribution of subsidies from the Federal budget to constituent entities of the Russian Federation; the structure of government subsidies to farmers in different regions, and also considered a new loan product with a low interest rate, which is adjusted individually for each borrower
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THE PRACTICAL IMPLEMENTATION OF INDUSTRIAL ENVIRONMENTAL MONITORING FOR CAR SERVICE ENTERPRISES
DescriptionIn the article, we give examples of practical realization of the implementation of industrial environmental control for service centers. In order to conduct environmental activities at production environmental control there was developed appropriate documentation, with instructions of the list and timing of the events. Due to the organization of production environmental control at the enterprise of the service center there was a timely opportunity to implement environmental activities, and solve problems in the field of ecology detectable in the control period. To solve problems identified in the implementation of industrial environmental control, the car service enterprise took measures to ensure efficient wastewater treatment, equipped closed places and recycling. The article provides general insights about the necessity and appropriateness of the organization of industrial environmental control. Principles of organization and implementation of industrial environmental monitoring outlined in this article can be applied by enterprises of various economic activities
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METHODIC OF KNOWLEDGE ASSESSMENT WITHIN THE FRAMEWORK OF THE AUTOMATED TESTING SYSTEM
DescriptionIn this article, we consider approaches to the transfer of knowledge to students and an objective semiautomatic assessment of knowledge. The characteristic features of the application and the possibility of using cognitive training methodologies and complex systems for testing skills and the theoretical base of trainees are analyzed. The problems of development of this direction and possible ways of their solution are described. The basic concepts are introduced and the existing methods of calculating the average score for checking the student's knowledge are considered, and a new approach to solving this problem is proposed. Based on the conducted researches it is offered to use the complex system of testing of end users, which includes testing, monitoring, collecting, analyzing and displaying the results of students/groups/ course. The main requirements for the creation of such a complex and the rules to be followed are formulated for a more objective assessment of knowledge. A model of an integrated modular system for objective semi-automatic testing of knowledge through testing is described