Kuban State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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FEATURES OF MODELING OF TECHNOLOGICAL OPERATIONS OF AGRICULTURAL RAW MATERIALS PROCESSING
DescriptionThe ways of improving the work of food enterprises during processing of agricultural raw materials on the basis of a system analysis of the durations of technological operations are considered. The basic mathematical models of technological processes have been analyzed and the possibility of using unified technological operations to predict the time of completion of work has been shown for processing various pairs of raw materials. It is established that the construction of mathematical models of technological processes of processing of agricultural raw materials should be based on using the potential of transfer of the target component between isopotential surfaces. This allows not only to unify the created models of technological processes, but also to significantly increase their extrapolating ability to estimate the durations of technological operations
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SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY)
DescriptionThe elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises
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Description
The problems of the increase of the economic stability of specialized fruit-growing organizations of the Krasnodar region are considered in the article. The analysis of the condition of the branch showed that for the last years the natural-climatic conditions lead to the frost-killing of stone fruit-tree gardens more stably and allow obtaining only the gross yields of large fruits. The total area under large fruit gardens in the region for the last five years has changed slightly and makes up 17896 ha in 2013. At present time in the Krasnodar region only 58 agricultural organizations have their own gardens and 13 of them are highly specialized enterprises with the share of gain from sales of fruits in 78%. However, the narrow specialization of farms increases the risk of obtaining of losses and the initiation of financial problems under unfavorable weather conditions. To obtain the stable high financial results is necessary to get the optimal combination of different branches and types of produce allowing the minimization the production risks. The emerged tendencies of the branch’s development, currency fluctuations and the prohibition of the import of agricultural produce from the countries of the EU permit to assess the perspectives of horticulture’s development in the region optimistically. In the article there were given the recommendations to obtain the stable development of the branch. There was marked the necessity of the maintenance of optimal correlations of branches and types of produce in specialized organizations, the application of modern agro-technological arrangements for obtaining of stable fruit yields, the necessity of state support as subsidies for the laying and the maintenance of gardens and in the creation of structures providing the guaranteed produce sales as well
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FEATURES OF SUBSTANTIATION OF MEANS FOR ANTIEROSION PROCESSING OF SOILS
DescriptionIn the article, main principles and methodical bases of the complex analysis of actions for research of influence of influences on soil subject to erosion are stated at cultivation of agricultural crops for the purpose of preservation and increase of its fertility
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PECULIARITIES OF THE ORGANIZATION AND HOLDING OF ELECTIONS IN THE SOVIET UNION IN 1988-1989
DescriptionThis article discusses and analyzes the mechanism of forming and organization of the election commission in the Soviet Union in 1988-1989
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Description
This article analyzes the legal regulation of the process of elections to the State Duma of the imperial period in order to identify its characteristics. The author investigates the conditions for participation in the elections and the procedure of forming the highest representative body of authorities
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FEATURES OF THE ORGANIZATION OF ACCOUNTING WORK AND PAY IN AGRICULTURE
DescriptionThe article deals with the peculiarities of organization of accounting of labour and its payment in agriculture in primary production (crop and livestock). The procedure for calculating wages, recommendations for improving the payroll in a particular organization has been presented
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THE PECULIARITIES OF ORGANOGENESIS OF AN APPLE-TREE AND POSSIBILITIES OF ITS OPTIMIZATION
06.00.00 Agricultural sciences
DescriptionThis article shows the peculiarities of an apple-tree organogenesis in gardens of intensive type. There was collected the agronomic way directed to the optimization of the given process
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FEATURES OF ACCOUNTING AND TAX ACCOUNTING REFLECTIONS OF OPERATIONS OF RETURNABLE LEASING
DescriptionIn the article the features of accounting and tax accounting reflection of operations of returnable leasing are considered
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Description
The article is devoted to the research of perspective application of methods of the assessment of continuity activity of audited persons by auditors. The authors proved the primary use of the approach based in application of methods of the fuzzy setanalysis in audit