Kuban State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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06.00.00 Agricultural sciences
DescriptionIn the article, we present results of the research of the influence of various processings of soil on accumulation of productive moisture in autumn and winter periods
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06.00.00 Agricultural sciences
DescriptionThe article presents the results of researches of the different systems of basic treatment of soil under a sunflower on a closeness, aggregate composition, supplies of productive moisture on regular black soil of the Krasnodar region
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THE IMPACT OF DIFFERENT SUBSTRATS ON RIZOPLANE MICROFLORA OF PELARGONIUM ZONALE IN PROTECTED GROUND
DescriptionThe article studies the impact of different substrats on rizoplane microflora of pelargonium zonale in protected ground
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06.00.00 Agricultural sciences
Description -
THE EFFECT OF BIODUХ AND AVIBIF GROWTH REGULATORS ON THE QUALITY OF GRAPES AND SAPERAVI WINE
06.00.00 Agricultural sciences
DescriptionThe article reviews the results of the study of the influence of treatment of Saperavi grapes with the growth regulators (Biodux and Avibif) on the quality of grape must and wine in the Anapо-Taman zone of the Krasnodar region
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EFFECTS OF GROWTH REGULATORS ON ROOTING CUTTINGS OF SYRINGA (PHILADELPHUS L.,PHILADELPHACEAE)
DescriptionIncreased range of Syringa in landscaping is a topical issue. They are very decorative shrubs, more and more widely used in landscape design. Study of vegetative propagation of plants, with the use of growth regulators, was conducted to identify the most perspective stimulator and to reduce the terms of the finished product. Syringa refers to bad rooting cultures. However, the methods of green propagation of cuttings with the use of growth stimulators not only propagate a culture, but also increase the yield of landing products. The article considers the technology propagation by cuttings of this promising shrub. It also shows the effect of growth stimulators: radifarma and HB-101, used for soaking of cuttings. According to the research, we have found an apparent benefits effect of the processing of cuttings with the stimulators on growth and development of root system. The analysis of the tables of rooting rate of cuttings shows the positive development of cuttings in the processing of the growth regulators. We have obtained the experimental data allowing to define which varieties distinguished by the greatest rooting and duration rooting among all the studied cultivars. Thus, the studies show that the use of growth stimulators with propagation of Syringa cuttings is an effective way of reproduction
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INFLUENCE OF RISKS ON INDICATORS OF ACCOUNTING FINANCIAL REPORTING
DescriptionIn terms of financial instability, contributing to increase in risks associated with conducting a business activity on the territory of the Russian Federation, there comes the need for the settlement of the procedure for reflection of information about the risks of the economic activity in financial statements. This article discusses the concepts of risks, their impact on the performance of financial accounting. There is a classification of risks: legal, country, financial and regional, their special features. To reduce the decline of the economic performance of the organization a variety of activities was offered. One way to solve this problem is the creation of reserves. For this purpose, various options for the establishment of reserves to reduce the impact of risks of the organization are considered in the article. The first option is the creation of reserves at the expense of the cost of production where the reserves are formed on the credit of account 96 "Reserves of forthcoming expenses". The second option is the reservation of funds as a reserve capital: reserves are formed on the credit of account 82 "Reserve capital". The third option is the creation of reserves due to other expenses; such reserves are used to adjust the value of assets. The article provides the calculation of the valuation of receivables. Based on data of accounting balance and the report on financial results of the buyer-debtor the calculation was carried out for the assessment of the credit risk for the organization, which the debtor must repay the debt to. Calculations are based on the methodology of the scientists of the Department of theory of accounting of Kuban State Agrarian University
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THE IMPACT OF THE SANCTIONS ON THE INVESTMENT CLIMATE AND INDUSTRIAL POLICY OF RUSSIA
DescriptionIn this article considers the condition of investment climate in the industry and the prospects of its change from the result of imposing sanctions from the West. This article considers common economic indicators of the Russian domestic market and defines priorities of increasing investment attractiveness in industry, simultaneously brings out positive and negative sides. We have determined that dependence of Russian regions from economic sanctions is very ambiguous. We have predicted the possible situations where the industry can suffer certain decline and also represented the fields of Russian industrial production where the indicators may have positive results from sanctions. The article indicates a number of spheres of domestic production which directly depended from external impact of foreign countries. It emphasizes the fact that in the order to rise the capital and economic growth we should create the favorable qualitative investment climate and develop own production capacities on the basis of innovation and modernization. In this article we are taking into account the fact of growth of investment activity from the position of financing. Effective instruments for attracting investment are: the creation of special economic areas of advanced development, implementation of measures of reducing administrative barriers of business. Attractive investments will create the financial basis not only for import substitution, but for reindustrialization of the industry
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THE INFLUENCE OF SANCTIONS ON THE SOURCES OF FUNDING OF RUSSIAN BANKS
DescriptionIn the years 2014-2016 under the influence of the sanctions against Russia, the arrangement of the funding base had been carried out mainly from the internal sources, which are from the funds of the Central Bank of the Russian Federation, the funds of organizations and the population savings. This article examines the Central Bank’s rates of lending in the period of 2014-2016; it studies the impact of the lending rates from the financial regulator on the finance result of the banks. The article contains the analysis of the funds raised by credit companies from legal entities and individuals. Due to the lack of access to the resources of the world market’s loanable funds and, as the result of it, the shortages of funding, Russian banks were forced to function using the fund deposits of individuals. Next, the article unfolds the analysis of the current environment and the prospects of borrowing on the foreign market in the conditions of sanctioning. In may 2016 Russia returned as a sovereign borrower to the international debt market. It has been noted that in the case of the situation remaining calm on the geopolitical arena, the conditions of external funding for Russian banks are going to improve. On the other hand, the prompt and optimal way out of the present conditions is seen in the development of the innovative environment, which is impossible without venture capital financing
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THE IMPACT OF SEASONAL AND EVENT COMPONENT ON PLANNING AND MANAGEMENT OF TOURIST FLOWS
DescriptionThe article discusses the impact of seasonal and event-component time series to assess the predictive performance of the tourist flow in Dombay village in the Karachay-Cherkessia Republic