Krasnodar Cooperative Institute
Author list of organization
List of articles written by the authors of the organization
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05.20.01 Technologies and means of mechanization of agriculture (technical sciences)
Description
The article presents the results of studying the influence of some types of packaging materials used in conjunction with Inter Fresh’s ethylene absorber (sachets) on commercial quality and losses of Alexandria zucchini, Lyubov sweet pepper and tomatoes cv. Inkas during storage. The study was carried out using StePac Xtend bags, creating a modified atmosphere. The objects of research were stored for 14 days at a temperature of 8 – 10 °С and air relative humidity of 90±3 %. One sachet for ethylene absorption was placed in Xtend bags. It was found that when stored under these conditions, the total weight loss is: for tomatoes – 0.3% when using Xtend bags and Inter Fresh ethylene absorbers, 1.8% when using traditional packaging materials; for zucchini – 0.4% when using Xtend bags and Inter Fresh ethylene absorbers, 1.6% when using traditional packaging materials. Losses associated with microbiological damage during storage of zucchini and tomatoes were not observed. During storage of sweet pepper microbiological spoilage took place, which, apparently, was the result of increased contamination with pathogenic microorganisms
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ANALYSIS OF THE CAPABILITY OF CURRENT ASSETS IN THE AGRARIAN AND BAKERY SPHERES OF THE ECONOMY
Description
In the article we consider the methodological framework for the analysis of asset turnover; critical assessment of individual provisions of the traditional methods of analysis of capital turnover; a method to eliminate the influence of the price factor and the composition of current assets by results of approbation of an improved method for analyzing the turnover of circulating assets and own capital of business entities. The basis of the theory of capital turnover is the classic formula of the reproduction of capital by K.Marx, suggesting the increase of goods, money and money capital at the last stage of treatment, and improving the efficiency of the rational organization of the use, the rational level of concentration. The higher the speed of capital turnover, the more efficient its use is. The peculiarity of the process of the turnover of inventories, working capital is its dependence on specialization of business entities, defining the structure of fixed and current assets, ratio of reserves, participating and not participating in circulation during the reporting year. However, the traditional method of analysis of asset turnover, inventory does not distinguish between reserves for participating and non-participating in circulation during the reporting year, which precludes an accurate assessment of the process of circulation of assets to make the best management decision for their formation, to determine an objective rating of the business entity in its credit scoring. With regard to the method of analysis of asset turnover, inventory use of non-participating stocks in circulation during the reporting year, overstates the average annual total assets, inventory is the baseline for calculating the number of revolutions; inflated the average book value of assets, inventory, reduces the number of revolutions per year overstates the duration of one rotation of assets, stock, increases the capacity revenue (annual turnover) and, therefore, overestimates the need for assets, inventories, leading to inaccurate assessment of the release (raising) of assets stocks
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MODELING AND DIAGNOSIS OF TRAINING PRODUCTIVITY OF SCIENTIFICPEDAGOGICAL PERSONNEL
Description
The article presents the criteria for the effectiveness of the scientific and pedagogical workers of higher skill levels for the preparation of scientific and pedagogical staff. It is known that the preparation of the teaching staff (PhDs) - one of the most important activities of higher education institutions; Moreover, when the state accreditation of higher education institutions compulsorily taken into account indicators that reflect the impact of training candidates. Also, of course, that the training of the teaching staff (PhDs) - activities that require both high levels of research and pedagogical competence. This means that the results of scientific and teaching staff higher qualification levels for the preparation of the scientific staff - both indicators of research and pedagogical competence; own training of researchers - an area of "crossing" of scientific and pedagogical activity. Unfortunately, the increase in the number of scientific personnel being prepared does not always mean quality growth. Often trained scientific personnel (PhD) not only do not approach the level of competence of its research (the results of research) to the supervisor, and stopped to engage in scientific activities after defending his doctoral dissertation (or engaged at a low level). Therefore, the article authors consider it expedient to propose indicators that reflect not only the amount and timeliness of the research training (PhD thesis defense sometimes occur many years after graduate school), but also the productivity of this activity. From the point of view of the authors, the success of research training only can be considered productive when prepared by the scientific supervisor candidates of sciences are highly qualified scientific personnel, ie conduct high-level research, the results of which are recognized by the scientific community; the same is true of the scientific advice (highly qualified scientific workers - doctors). The practical significance of the study results - in the possibility of objective monitoring of research activity of scientific-pedagogical personnel of higher qualification. Methodological bases of research: a systematic, competence, sociological, and metasystem qualimetric approaches. Methods: modeling, methods of quality control, methods of set theory, relations and graphs. Normative base of research: the Federal Law "On Education" (2012), the federal state educational standards of higher education (2014, 2015). The work was performed as part of research projects "Monitoring of the research activities of educational institutions in the information society" (№ 16-03-00382) and "Modern information and educational environment" (16-36-00048) with the financial support of the Russian Humanitarian Foundation from 17.03. 2016.
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SIGNIFICANCE OF FINANCIAL STATEMENTS AND ITS ELABORATION IN ACCORDANCE WITH IFRS
Description
This article describes the importance of accounting (financial) reports as the main source of information about economic activities of a company. Financial indicators (necessary for inclusion in the financial statements) were given. There are financial statements’ classification, the composition of the annual financial statements, the order of presentation and publication in the article. In addition, the article excretes the features of statements’ preparation and presentation by economic entities. There are three options of its compilation: easy, normal and multiple. The comparative characteristics of statements in accordance with Russian accounting standards and IFRS are given. The article describes the process of financial statements’ transformation in accordance with IFRS. This process is divided into three main blocks: 1 the analysis of accounting information (primary documents and accounting records), preparation of trial balances; 2 compilation of adjustment postings and reclassifications of accounts of converted turnover balance to IFRS; 3 preparation of financial statements in accordance with IFRS. There are two main methods of statements’ reporting in accordance with IFRS (existing now): transformation of the financial reporting and conversion. Their advantages and disadvantages are determined
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NEW SCIENTOMETRIC INDICATORS RESISTANT TO ARTIFICIAL “IMPROVEMENT”
Description
The article presents the new criteria suitable for the diagnosis of the productivity of research and the importance of its results for the scientific community, are resistant to artificially "improve". It is known that generally accepted measure of the productivity of research scientists is the h-index, which is calculated based on a statistical method of scree. This indicator is applicable to research teams (organizations). However, the h-index and a number of other scientometric indicators based on citation, are easy to be artificially increased (fraudulent schemes action). New scientometric parameters adequately reflecting the importance of research results, and not amenable (or very difficult to) to be artificially "improved" are therefore needed; moreover, it is recognized around the world: the true score (not fictitious) of the significance of the results of a research scientist for the scientific community - is a complex metrological (scientometric) task. The authors argued that such indicators are primarily index latitude demand for research results, as well as a number of other parameters of copyright. Despite the fact that authors indicators, the same as the h-index are based on citation, their large values indicate that the scientific community recognizes the results of the research activities of scientific and pedagogical workers; moreover, these indicators can be considered as a criterion to identify really promising (productive) researchers. The problem of adequate assessment of the productivity of research activities and the significance of its results, the authors consider in the context of the problems (larger problems) of the effectiveness of educational environments. The practical significance of research results lies in the possibility of their use for constructing criteriondiagnostic apparatus for monitoring research activities of scientific institutions (including higher educational institutions). Research methodology: systemic, metasystemic, probabilistic-statistical and qualitative approaches. Research methods: cognitive, structural, functional, and mathematical modeling; methods of graph theory, sets and relations; system-cognitive analysis; methods of quality control (theory of latent variables); methods of probability theory and mathematical statistics (first of all – a method of scree), methods of analytical geometry; methods of the mathematical theory of limits
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Description
The article presents the main directions of the application of the scree plot method in solving metrological problems in the social and humanitarian fields of knowledge (economics, pedagogy, sociology, including sciencemetry). It is known that statistical measurements in socio-economic systems are inextricably linked with the processing of primary homogeneous monitoring information. It is also known that empirical averaging (computation of the empirical mean), as the dominant method of mathematical statistics, is becoming a thing of the past, due to moral aging, inconsistency with modern requirements (primarily to measurement results in socio-economic systems); In science meteorology, this method was replaced by the scree plot method (the Hirsch index and other scientometric indicators are estimated on the basis of this method). Despite its enormous potential, the scree plot method, as an alternative to traditional methods of mathematical statistics, is very poorly used in the social and humanitarian fields of knowledge. The authors of this article have shown that this method can be successfully applied in solving various metrological tasks, not only in science (sciencemetry is a branch of science), but also in economics, pedagogy and sociology. In addition, the authors show modifications of the scree plot method, using the example of measuring (measuring) indicators in the economy, sociology and pedagogy; The relationship between the scree plot method and the theory of latent variables (qualimetry) and database technology is grounded. The authors also substantiate that the scree plot method - the basis for the formation of monitoring indicators that adequately reflect the performance of socio-economic systems. The practical significance of the results of this study is that they can be used in socio-economic and psychological-pedagogical monitoring systems (according to modern views, monitoring is an information management mechanism). Methodological basis of the research: system, sociological, competence, probabilitystatistical and qualimetric approaches (leading methodological basis is the probabilistic-statistical approach). Research methods: modeling; Methods of graph theory, sets and relations; Systemic-cognitive analysis; Methods of qualimetry (the theory of latent variables); Methods of mathematical statistics
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05.20.00 Processes and machines of agroengineering systems
Description
The article presents the results of studying the influence of the method of treatment before storage and storage parameters, including the relative air humidity, on the value of general losses of carrots. The taproots treatment before putting into storage was carried out with electromagnetic fields of extremely low frequency and the bio-preparation Vitaplan. After treatment, the taproots were kept at a temperature of +2±1°С for 56 days and +25±1°С for 21 days. In the process, the relative air humidity was changed from 40 to 90%. At a storage temperature of +2±1°C, the lowest total loss was observed at a relative humidity of 90%. At a storage temperature of +25±1°С, the optimal, from the point of view of decreasing the general losses, turned out to be the relative air humidity of 70%: with decreasing relative air humidity to 40%, significant increase of natural losses was observed, because the taproots were losing water intensively, and with increasing relative air humidity to 90%, favorable conditions were created for the growth of pathogenic microflora, which caused significant losses from the microbiological decay. The method of pretreatment of carrot taproots, providing the lowest general loss during storage in all the studied conditions, was joint treatment with ELF EMF and the bio-preparation called Vitaplan
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RESEARCH OF THE INFLUENCE OF THE TREATMENT BEFORE STORAGE METHOD ON THE QUALITY OF CARROTS
05.20.00 Processes and machines of agroengineering systems
Description
The article presents the results of a study of the influence of the processing method before storage on the commercial quality of carrot roots during storage. The object of the research was carrot of the Abaco variety. Objects of study were stored for 21 days at + (25 ± 1) ° C and 56 days at + (2 ± 1) ° C. Roots were treated with extremely low frequency electromagnetic fields (EMF ELF) and Vitaplan biopreparation separately and in combination. As a result of the research, it was established that the complex treatment of EMF ELF and biopreparation allows increasing the yield of standard carrot products compared to the control: 11.8% at storage temperature + (2 ± 1) ° C, 24.1% at storage temperature + (25 ± 1) ° C. A reduction in the total losses of carrots, treated with complex EMF ELF and biological product, was found by 5.8% at storage temperature + (2 ± 1) ° C and by 12.4% at storage temperature + (25 ± 1) ° C
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TECHNOLOGY AND APPLICATION OF POWDERED FOOD ADDITIVES FROM VEGETABLE RAW MATERIALS
Description
The market for functional food products is continuously increasing and, according to analysts, by 2020 its share will reach 40% of all food products. The development of the healthy food has been gathering momentum in recent years, the search for non-traditional types of raw materials is constantly being conducted, and new recipes for products enriched with natural food additives are being created. In this regard, special attention is paid to the production and use of powdered food additives from plant raw materials. Theoretical significance and practical applicability of powder technologies in different years was substantiated by such famous scientists as Deryagin B.V., Donchenko L.V., Zimon A.D., Zubchenko A.V., Kasyanov G.I., Magomedov G.О., Paschenko L.P., Rebinder P.A., Tilesnik M.A., Yankhin E.D. In their opinion, using natural food additives, it is possible to obtain functional food products with specified chemical composition and properties. The objects of our research were apricot, grape seeds, pumpkin flesh, black currant and seabuckthorn berries, spinach, apples and flour from lowfat barley. In the course of the study, the effect of dispersity of the obtained powders on their antioxidant activity and frictional properties was studied. The expediency of introducing powders into the composition of multicomponent food products for enriching them with carbohydrates, vitamins and microelements is shown. The organoleptic evaluation of the produced powders showed that they have high taste values. The study of organoleptic and microbiological indices of products enriched with such powders indicates prolongation of their shelf life. As the main results of the study, we note the assessment of the chemical composition of the powders from the investigated objects, as well as the improvement of the technology of drying of plant raw materials with sparing technological regimes of its implementation
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USE OF RADIOACTIVE AGROBIOTECHNOLOGIES IN STORING AND PROCESSING OF PLANT MATERIALS
05.20.00 Processes and machines of agroengineering systems
Description
The article analyzes the patented in different countries methods of using of the ionizing radiation in processes of storing and processing of plant materials. Description of nature of the radioactive treatment and the ionizing radiation is given; examples of possible sources of the ionizing radiation are listed. Advantages and disadvantages of the radioactive treatment are shown. The patent search in databases of the WIPO was carried out. Patents, registered in countries like Korea, China, Japan, etc., were analyzed. Methods, realization of which allows sterilizing of material and increasing its storing period, and also improving its processing, were systematized. The carried out survey of the patent documentation revealed, that at the present time there is quite a number of methods of using of the ionizing radiation in storing and processing of plant materials, which can be explained by the fact, that irradiation allows to solve quite effectively a number of important tasks, such as sterilizing the material and modifying chemical substances in its content. In the article it is also shown, that, nevertheless, issues of safety and quality of irradiated products have not yet been fully resolved. In the end, the conclusion was made about the relevance of further research in this field
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