№ 133(9), November, 2017
Public date: 30.11.2017
Archive of journal: Articles count 94, 254 kb
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Description
The article considers some issues of organizing the recording of production costs by their location based on the specific features of industries with integrated use of raw materials on the example of the milling industry. In the authors’ view, the main disadvantage of accounting production costs and determining the cost of production with integrated use of raw materials is tackling the problems of delineation of costs between the products received, but not the problems of organizing accounting and isolating costs by their location and by cost drivers, which leads to the application of the simple (proportional) method of accounting for production costs and determining the cost of production. The authors set out a theoretical basis for the allocation of responsibility centers and the classification of production costs in accordance with the content and objectives of Management Accounting, which makes it possible to determine their composition and structure for enterprises of the milling industry. It was suggested that the method of accounting production costs depending on the wholesale price of products could be applied, which would enable flourmilling enterprises of Krasnodar Territory to increase the profitability of the goods produced, increase profits and reduce production costs
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EUROPEAN UNION PRIORITIES FOR RURAL DEVELOPMENT UNTIL 2020
DescriptionTheme of the study is to explore priorities and mechanisms of state support of development of rural territories in the EU. The goal is to consider the priorities of the European countries in the management of development of rural territories. To achieve this goal have been resolved following tasks: we have studied the European concept of rural development, analysed by the European institutional framework to support the development of rural areas, considered priorities and mechanisms of financing of programs of development of rural territories. The study used economic and statistical methods and a systematic approach. The study is based on the study of legislative acts of the European Union, author’s calculations.It is determined that the management of development of rural territories in the EU is implemented in accordance with territorial-ness of the approach. It is revealed that the development of rural areas became the second of the General directions in the common agricultural policy of the EU. It is shown that a program of development of rural areas OS-based on six priorities established by the EU regulation, and is funded by Xia from the European agricultural Fund for rural development (EAFRD), with mandatory co-financing from national or regional budgets. Basic provisions, conclusions and recommendations can be used by the authorities of the Russian Federation for the formation of an effective system of sustainable development of rural areas. The author concludes that the European model of rural development is comprehensive and the rural territory is considered as a unified socio-economic and natural complex, and accordingly measures for the development of rural territories have a wide range of areas, from preserving and enhancing ecosystems agriculture and forestry to create jobs in rural areas
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THE LIMIT THEORY OF THE SOLUTIONS OF EXTREMAL STATISTICAL PROBLEMS
01.00.00 Physical-mathematical sciences
DescriptionMany procedures of applied mathematical statistics are based on the solution of extreme problems. As examples it is enough to name methods of least squares, maximum likelihood, minimal contrast, main components. In accordance with the new paradigm of applied mathematical statistics, the central part of this scientific and practical discipline is the statistics of non-numerical data (it is also called the statistics of objects of non-numerical nature or non-numeric statistics) in which the empirical and theoretical averages are determined by solving extreme problems. As shown in this paper, the laws of large numbers are valid, according to which empirical averages approach the theoretical ones with increasing sample size. Of great importance are limit theorems describing the asymptotic behavior of solutions of extremal statistical problems. For example, in the method of least squares, selective estimates of the parameters of the dependence approach the theoretical values, the maximum likelihood estimates tend to the estimated parameters, etc. It is quite natural to seek to study the asymptotic behavior of solutions of extremal statistical problems in the general case. The corresponding results can be used in various special cases. This is the theoretical and practical use of the limiting results obtained under the weakest assumptions. The present article is devoted to a series of limit theorems concerning the asymptotics of solutions of extremal statistical problems in the most general formulations. Along with the results of probability theory, the apparatus of general topology is used. The main differences between the results of this article and numerous studies on related topics are: we consider spaces of a general nature; the behavior of solutions is studied for extremal statistical problems of general form; it is possible to weaken ordinary requirements of bicompactness type by introducing conditions of the type of asymptotic uniform divisibility
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NEW GROWTH REGULATORS AND ANTIDOTES FOR ENVIRONMENT-FRIENDLY PLANT PROTECTION
06.00.00 Agricultural sciences
DescriptionSearching for new promising plant growth regulators and antidotes, we have synthesized a series of Nsubstituted naphthalene-2-sulfonylamides. Synthesized compounds have been studied as potential growth regulators of economically significant crops - winter wheat, sugar beet, sunflower, soybean, and herbicide antidotes for sunflower growing plants. The substances with high growth stimulating and antidote effect were found
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AGRICULTURAL INSURANCE AND IT’S DEVELOPMENT TODAY
DescriptionThe article analyzes the development of the insurance with state support and the dynamics of the volume of subsidies for compensation of part of expenses of agricultural producers for payment of insurance premiums accrued in the contract of agricultural insurance. We have identified structural and logical connection of the elements in the modern system of support regional development programs of agriculture. We have also observed accompanying the process of state support of the problem. The authors state that it requires new methodological approaches to determination of loss (death) of the crop for the payment of insurance claims
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06.00.00 Agricultural sciences
DescriptionThe fattening of Holstein cattle for more than 90 % provides the beef cattle division of the firm «Agrocomplex» based in the village of Vyselki, the Krasnodar region. The share of the Aberdeen Angus breed is 6.3 % and Charolais at 0.6 %. The reason for insufficient supply with fattening complex of Charolais cattle is a high indicator of severe parturition, postpartum complications, and reduced productive longevity of cows of breeding herds of these breeds. In a "Livestock complex" bulls of breeds of Holstein, Charolais and Aberdeen Angus reach the required values of live weight for the established standards of the breeding time. Charolais have the best indicators of absolute and relative weight gain and the shortest feeding season. The profitability of cattle fattening in CJSC company "Agrocomplex" is low, but the efficiency of the industry is ensured by the presence of its own processing plants. To improve the profitability of beef production it is required to increase the proportion of specialized breeds for meat productivity; to generate the most uniform by age and live weight of the group; identify the cause of the high rate of culling of Charolais cows for postpartum complications and take action to address them
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Description
Fruits are an important part of the diet of humans and many animals. In case of an improperly organized process of storing of fruits, the loss of mass and decrease of quality can be substantial. This makes relevant the research, aimed at enhancing existing and developing new technologies of fruits storing. In this article, the results of the investigation of influence of complex treatment of fruits with electromagnetic fields of extremely low frequency (EMF ELF) and а biopreparation on the change of microbial contamination of their surface and on the loss of mass in the process of long-term storage are revealed. Apples of the Idared variety and pears of the Conference variety were the objects of research. The change of microbial contamination of the surface of fruits, undergone a few types of pre-treatment (EMP ELF, bio-preparation “Vitaplan”, complex treatment “EMP ELF + the biopreparation” and no special treatment), after storing during 7 months in case of pears and 8 months in case of apples is shown in the article. It was found, that the greatest decrease of content of microorganisms on the fruits’ surface is achieved as a result of the complex treatment, combining the treatment with EMP ELF and an aqueous solution of the “Vitaplan” bio-preparation. The effective parameters of such a treatment for apples and pears are represented
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Description
The quality of life of the population of the region is an important integral criterion of estimation of efficiency of activity of regional administration. The most important strategic sector of the economy of the Krasnodar region is the agro-industrial complex (AIC). This poses the problem of management of the quality of life of the region through the use of as the control factor of the volume and direction of investment in agriculture
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MATRIX ORGANIZATION OF SOILS OF RICE AGROLANDSCAPES
06.00.00 Agricultural sciences
DescriptionAcidic properties of the mineral matrix of meadow chernozem and meadow-boggy soils of Krasnodar region are characterized by a total adsorption capacity of ammonia in the range of 32-61 µmol / g. The lowest acidity of the matrix was observed under conditions of permanent rice cultivation for 80 years (32- 33 µmol NH3/g). The mineral matrix of rice soils depends on the meliorative state and the granulometric composition of these soils. At low fields of meadowboggy soils, heavier in granulometric composition, the total acidity of the mineral matrix is 51- 53 µmol NH3/g on high checks of lighter meadow chernozem soils – 34-45 µmol NH3/g. In the upper soil, with a less acidic matrix, the Fe3+ content increases and the amount of Fe2+ decreases. The reverse pattern is found in the lower soil with more pronounced acidic properties of the matrix. A proportional relationship between the humus content and the acidic properties of the mineral matrix is found. The highest yield of rice is formed on meadow chernozem soils with a less acidic mineral matrix
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Description
The article dwells on the features of the calculation of a branched electric circuit containing one or more asynchronous short-circuited electric motors operating with a load which depends on the parameters of the electric circuit itself. A method for solving the problem of calculating a circuit on the basis of the mathematical perturbation method is proposed