Maikop State Technological University
Author list of organization
List of articles written by the authors of the organization
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MODERN CONCEPTS OF MANAGERIAL ACCOUNTING
DescriptionIn modern conditions managerial accounting through its functions acts as the main information base of the organization internal activity management, its strategy and tactics. In our opinion, its basic purpose is an information preparation for adoption of operational and expected administrative decisions. The facts of economic activity connected with the formation of expenses, income and the facts of management results through influence both on expenses and on income are the most important for managerial accounting. Achieving stable success in the modern economy is largely due to the efficiency of the organization management. One of the most important problems of formation of effective management in organizations is the current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Defining this problem as the major, its decision causes the necessity of revision of a role of registration information in the direction of increase in level of analyticity and targeting for development and adoption of economically reasonable operational decisions at each separately taken level of management. The special significance in these conditions belongs to search of the measures directed to decrease in level of expenses as the major means on ensuring competitiveness of the organization. Now managerial accounting is a component of an enterprise management system. To the theory and practice of managerial accounting it is paid much attention. Among foreign scientists works of such authors as: R.L. Akoff, To Drury, Ch. Horngren, D. Midlton, B. Rein, R. Antony, D. Higgins, etc. are the most known. It is possible to distinguish from the Russian scientists whose works are devoted to the organization and methodology of account: M.A. Vakhrushina, V.B. Ivashkevich, V.E. Kerimov, G.M, Lisovich, S.A. Nikolaeva, V.D. Novodvorsky, V.F. Paly, L.I. Horuzhy, etc. In this article authors have defined the main objectives of managerial accounting
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Description
The power plant being investigated is Novocherkassk State District Power Plant located in the settlement of Donskoy, Rostov region. The power object is included in the list of objects of the fuel and energy complex subject to categorization and is defined as critically important. The analyzed site is the "subsidiary farm", which includes a chemical reagent warehouse and a site for chemical water purification, where hazardous substances are treated: sulfuric acid and technical sodium hydroxide. The analysis of the main causes of accidents at thermal power stations occurred during processing, storage and transportation of hazardous substances, and typical scenarios of possible accidents at the chemical water treatment plant of thermal power plants were considered
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MONITORING OF THE EFFICIENCY OF ASH CATCHING AT NOVOCHERKASSK SDPP
DescriptionThe electric method of gas dedusting is the most effective, since it allows capturing solid particles with a size from 0.01 µm to tens of microns. The efficiency of dust and gas cleaning equipment of Novocherkassk SDPP for cleaning flue gases from ash at power units 1-7 in the period from February 2015 to February 2017 is considered. The main equipment is electrostatic precipitators. As a solid fuel, Donetsk culm is used. It is established that the efficiency of waste gas purification at power units 5-7 was about 99 %, while at power units from the 1st to the 4th this value was within 95-96 %. The data obtained correspond to the design data, but it is recommended that the cleaning devices be improved to improve their efficiency. The most acceptable is a combined electrofilter-bag filter
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PARTICLE SIZE DISTRIBUTION OF ASH OF NOVOCHERKASSK SDPP
DescriptionThe flowsheet purification of exhaust gases in the Novocherkassk SDPP after the electrostatic precipitator on I-th stage of purification set group cyclone, on the II-nd stage of purification - baghouse. To determine the particle size distribution of fly ash, we selected ash from the transport network to the group cyclone, and the in a group cyclone, and in a baghouse. With the help of the microscope "Biomed- 3" we produced pictures of ash particles with different magnification. Granulometric composition of three selected ash samples were determined according to the mass content of particles of different grain size, expressed in percent relative to the weight of dry ash sample taken for analysis. For size fractions from 10 mm to 0.5 mm sieve method is applied without rinsing with water, for size fractions less than 0.5 mm sieve method is applied with water washing. The particle size of the ash mixture, taken up before the cyclone,
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CHRONOLOGICAL STUDY OF CONFIGURATION OF A WATER – BOILED PROTEIN SYSTEM WHEN DRYING
DescriptionThe article presents results of research on drying a slurry consisting of distilled water and finely chopped cooked chicken protein of table eggs. The suspension is placed in a Memmert oven, which has temperature of 60 °C. In the process of removing moisture when drying the slurry of water - boiled protein we examined kinetics of its drying and performed chronological photographing of conformation of the system of water - boiled protein. The final weight of the protein remaining after evaporation, was 0.06 g corresponding to 26% by weight of cooked protein source in an amount of 0.23 g. The analysis of the system appearance including the evaporation of the water showed that the protein was originally white, and this color does not undergo any changes until 35 minutes of drying, i.e. when the main base is water. Upon further drying of the suspension, starting with 40 minutes, boiled protein literally "melts" in the surrounding water residues; and as it is disappearing, becoming more and more transparent. Meanwhile, the forms of the protein are becoming round and transforming into the form of liquid crystals. The final phase of the protein is a solid transparent film
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CURRENT METHODS OF MANAGEMENT OF INTEGRATED CORPORATE STRUCTURES
DescriptionThe article summarizes the results of a study devoted to the solution of actual problems of management of corporate integrated structures. Among the significant scientific results are presented: methods of evaluating the development of corporate integrated structures of the agro-industrial sector operating in the absence of a legislative base; substantiation of actual problems of management of corporate integrated structures on the example of a typical representative of this sector of the economy and developed a multi-tasking method of system analysis, directions for solving the identified problems; methods and models of design of control system corporate integrated structures and alternative options for organizational structures, their evaluation based on the use of methods of mass service theory and the choice of variant by criterion the average time of document management system; developed the organizational-economic mechanism of strategic planning and a set of interrelated models obtained using the method of systemic-cognitive analysis, which allows on the basis of the accumulated information on the activities of the organizations included in the corporate integrated structures to obtain the predicted values of the system indices when setting the target value of one of them; methods of control of the chain of value creation, allows us to develop structures of integrated systems with allocation in them of financial and material flows, and improved models for assessing effectiveness and calculating the parameters of technologically complete industrial chain and optimization model of the volume of material flow
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STUDYING CONFORMATIONAL REARRANGEMENTS OF PROTEIN WHEN DRYING
DescriptionThe article gives a review and the experimental data on the nutritional value of eggs protein comprising protein, carbohydrates, minerals and amino acids. Metabolism, the structure and function of each cell, as well as external and internal protective functions are defined by proteins. We consider the study of functions of trace elements found in significant numbers in the eggs, which contribute to health: vitamin D, vitamin B12, choline, folic acid, selenium, lutein and zeaxanthin. The high content of egg protein contributes to greater satiety, weight loss and eye health. We present experimental data on the amino acid composition of the protein and experiments of drying a cooked egg white, placed in a Petri dish. After 10 minutes of drying, the weight of the protein did not change and amounted to 0.1 g, which is 16% of the weight of the original white protein. The photo shows that the protein is lost during drying white and became transparent, and protein grains look like "melted" and partially connected with each other. The data obtained can be used for understanding the operation of the biological process of protein in vivo
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DETERMINATION OF METALS CONSISTS IN REGUL, THE RAW RICE SORT
DescriptionThe content of metals in raw rice is determined. Inversion voltammetry (IVA) was carried out in an accredited laboratory on the "Ta-Lab" device of the company "Tom-Analit" LLC according to the approved method of ERD F 16.1: 2: 2.2: 2.3.46-06. Silicon dioxide is determined according to ERD F 16.1: 2: 2.2: 3.65-10 and humidity according to GOST 5180-2015. Preparation for the IVA is illustrated. Voltammograms of the potential difference of the chloride-silver reference electrode are compared with the current strength of the indicator mercury-film electrode of electrochemical cells. It has been established that the main metals of the raw rice called Regul grown in the Krasnodar region are: copper 1.6 ± 0.4 mg/kg, plumbum 1.4 ± 0.4 mg/kg, zinc 1.9 ± 0.5 mg/kg, iron 95 mg/kg, manganese 5.2 ± 1.3 mg/kg and silicon dioxide 6.5 mg/kg. The presence of iron is associated with the wear of gravity. The content of zinc, manganese and silicon dioxide corresponds to this type of grain. The presence of copper and lead is associated with the absorption of heavy metals from the soil
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Description
We have performed an experimental study of the evaporation process at a temperature of 105 ° C for the egg white model solution in distilled water to evaluate the ratio of the heat transfer coefficient from air to water ratio mass transfer to the water surface into the air by evaporation from the free surface in a forced convection. Evaporation of the solution was carried out in a Memmert oven of class Basic (Germany) equipped with forced air circulation, the control panel with a display and a temperature control device. To determine the surface temperature at which the main evaporation of water from the process solution, the experiment conducted under the same conditions by measuring the average temperature of the layer of water sample, placed in a Petri dish in an oven with a sensor - DMM Mastech M838 series. It is found that the coefficient of heat transfer from air to water almost a thousand times greater than the coefficient mass transfer from the water surface into the air
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USE OF GRAPE POMACE IN PRODUCTION OF FLOUR CONFECTIONERY PRODUCTS
DescriptionThe object of the study was the sweet pomace of red varieties of grapes grown in village Taman Temryuk district of the Krasnodar region. By grinding in a laboratory mill and drying in a drying oven at a temperature of not above 60 ºC, a powder is obtained from the mash. Its quantitative chemical analysis has been carried out. The mobile forms of metals and the total content of metals are determined. The content of mercury, lead, arsenic does not exceed the permissible levels of the maximum content of toxic elements in flour confectionery products. The influence of powder from grape pomace on the quality of the finished product and on the properties of the pastry test was studied, as the control sample was chosen the recipe for the sugar cookies "Carrot". A part of the flour was replaced with grape-dried powder in amounts of 1 %, 2 %, 5 % of the mass of wheat flour of the highest grade in the test. The recipe of sugar cookies with the addition of powder from grape pomace and without, calculated on 200 g of finished product, and organoleptic parameters of the finished biscuit is given. It is established that the use of grape-dried powder allows to increase the mass fraction of dry substances and to reduce the mass fraction of sugar in confectionery products, as well as to enrich them with mineral substances, microelements, which are necessary for normal functioning of the organism. Biscuits with the addition of powder from grape pomace are a good source of ballast substances reducing caloric content, which contributes to the removal of harmful substances from the body: cholesterol, heavy metal salts, etc