Kuban State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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Description
This article discusses the concept of "tax optimization" and gives a detailed study of separate line of optimization of taxation of individual entrepreneurs paying tax of imputed income and (or) simplified system of taxation depending on the presence or absence of its employees, an algorithm for determining the possibility of reducing the amount of taxes for special tax regimes on the value of insurance contributions to the extrabudgetary funds
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Description
In this article, we have studied features of the taxation of profit of insurance companies, we have researched the dynamics financial and economic activity and system of the taxation of an insurance company of the Krasnodar region - Municipal Insurance Company of Krasnodar – Medicine Limited liability company. We have also proposed the directions and practical recommendations about optimization of the taxation of profit in a medical insurance company
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OPTIMIZATION OF THE NORM REINVESTING OF THE PROCEEDS OF A SMALL BUSINESS COMPANY
DescriptionThe article proposes the method of determining the norm of reinvestment of net income in the fixed assets of a small business, which yields the highest value of the sum of its savings fund
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OPTIMIZATION OF PARAMETERS AND OPERATING MODES OF THE ROTATIONAL GARDEN MOWER
DescriptionIn the article, the results of optimization of key pa-rameters of a rotational garden mower by criterion of a minimum of power expenses for vegetation crushing in gardens are resulted
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05.20.00 Processes and machines of agroengineering systems
DescriptionFor further increase in production of fruit products, there are long-term plans of development of agriculture of the Russian Federation provide laying of new gardens of intensive and superintensive types. In this regard, development of slope lands and their use under gardens is a current social and economic problem. In the Kabardino-Balkarian Republic there are over 10 thousand hectares of intensive and superintensive gardens now. Therefore, large corporations, as well as medium and small business are engaged in production of fruit. One of problems which producers of fruits face it is the shortage of the equipment on care of row-spacings and spaces around fruit plantings. The mechanized technologies of flat gardening are a little effective in the conditions of slopes where the main limiting factor is the soil fertility. At the same time, the issue of increase in fertility of the soil in space around fruit plantings, improvement of the water and food modes of fruit plantings on slope lands is particularly acute. Thus, improvement of technology and development of a new design of the unit, providing performance of several interconnected technological operations for processing of row-spacings and space around fruit plantings, preservation and increase in fertility of soils on slope lands is relevant in the conditions of mountain and foothill gardening Central the North Caucasus. As a result of the carried-out analysis of technological processing of row-spacings and space around fruit plantings and results of theoretical researches (as criterion of optimization) the quality of dyeing of the soil is accepted. Speed of movement of the unit, angular speed of rotation of a mill and the angle of installation of knives have the greatest impact on criterion of optimization. As a result of carrying out a multiple-factor experiment, we have established the optimum values of the specified factors providing the maximum quality of dyeing of the soil
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Description
The mathematical model and the flow chart of the algorithm of the parameters and operating modes optimization of the multifunctional harvester on the basis of the pull-type combine harvester on the straight combining with the winnowing of grain are developed
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Description
Analysis of mechanize processes of bursting and experiments for definition of optimal parameters of universal plow for chisel tillage of upper soil layer are presented
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Description
The analysis of mechanized processes of bursting and experiment of definition of optimal parameters of tool of chisel plough with high degree of crumble of cultivate layer are presented
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OPTIMIZATION OF THE PARAMETERS OF WORKING PARTS FOR THE PREPARATION OF TOBACCO LEAVES TO DRYING
DescriptionIn the article there are results of theoretical and experimental researches on creating a working part for leafsplitting and orientation of tobacco leaves when preparing for their drying
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Description
Principles of operation of a suggested automated informational system used for solving transportation problems of different complicacy and problematic are stated