Stavropol State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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FEATURES OF DEFINITION OF TAX BURDEN OF AN ECONOMIC ENTITY
DescriptionThe results of an analytical assessment of the developed frame of reference on concepts of tax planning, tax burden, tax burden of the enterprise are presented in article. Tax planning is the most important part of financial planning of the organization. A basis of this process is possibility of each taxpayer to use legislatively resolved means, receptions and ways directed on minimization of tax payments. Minimization of taxes is directed not only on absolute decrease in volumes of tax payments, but also on purposeful transfer of business to more favorable conditions of managing. Tax planning is connected with recognition of the right of each taxpayer to apply all legislatively resolved means, receptions and ways to decrease in tax payments. The analysis of a condition of tax burden of an economic entity of real sector of economy is carried out. It is noted, that by means of various techniques of its assessment it is possible to receive contradictory data on dynamics of change of level of tax burden. As one of factors of increasing the efficiency of business activity is optimization of tax payments and implementation of tax planning acts. Importance of realization of tax planning and optimization of tax payments is defined by desire of taxpayers to lower tax burden and explainable aspiration of the state to prevent it
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WAYS OF IMPROVING THE QUALITY OF EDUCATION AMONG STUDENTS OF ECONOMIC DEPARTMENTS
DescriptionOne of the factors for economic stabilization and growth of the industrial production index is appearing young high quality trained professionals in prior areas of modernization and technological development of the Russian economy. Every year the state spends huge financial resources to ensure the budget places for the Russian economy demanded specialties and departments of universities. However, as shown by monitoring carried out at different levels, about 75% of graduates are not able to integrate into the production process for various reasons In connection with the vector of strategies of modern education reforms should be the creation of prerequisites and conditions for the effectiveness of the system based on a comprehensive implementation of innovative mechanisms of organizational and economic activity of educational institutions. As well as the reduction and, in the future, complete elimination of the gap between the needs of the economy to a qualitatively trained staff and modern system of vocational education. This article discusses issues related to the conditions for the training of qualified personnel for the regional economy in the current conditions, the main ways of integration of young highly qualified specialists in various industry sectors. This is possible with the implementation mechanisms of public-private partnerships in education, which allows combining the interests of universities, large and medium-sized businesses, and in the future accession and small businesses. We determined priority directions and synergistic interaction and the cluster approach to public policy, business and university towards the restoration of the lost positions "nurturing" human capacity for the relevant quality criteria demands of employers, focused not only on theoretical knowledge but also on practical experience of the high school graduate
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STUDY OF SALT WHEY TREATMENT WITH ELECTRO DIALYSIS
DescriptionThe results of the effect of the electro dialysis treatment on the composition and properties of salt whey are presented. The main regularities of the demineralization process of salt whey and its efficiency are determined
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FORMATION OF A SYSTEM OF STAFF ROTATION IN ORGANIZATIONS
DescriptionThe article discusses the role and importance of the process of staff rotation in organizations. Not to mention the important role of this process in constructing the system of personnel management. The proposed system of rotation of personnel in the organization, which consists of several stages, including some incoming information and the necessary procedures. A schematic representation of the process of rotation of personnel in the organization will allow management to clearly understand the objectives and actions at each stage of rotation and to systematize the results. Systematization of the process of rotation will increase staff motivation and productivity, reduce employee turnover and organizational costs. An important component of the rotation is planning of internal staff movements. The article presents an example of a table plan staff movements taking into account the types of movement, divisions and posts. This takes into account the sequence of individual movements and training of candidates. Planning internal labor movements will improve the moralpsychological climate in the team, reduce staff turnover and thus improve socio-economic performance of the organization as a whole. As a result of implementation of the above activities, the organization will receive not only economic but also social effect
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06.00.00 Agricultural sciences
DescriptionThe article discusses the influence of conventional technology and the technology of direct seeding at different doses of mineral fertilizers on the growth, development, productivity and economic efficiency of winter wheat cultivation on the leached black soil of the Central Caucasus. It is established that the cultivation of winter wheat without tillage its vegetative mass, leaf area and the efficiency of the assimilation apparatus is significantly less than for sowing the traditional tillage technology recommended by scientific institutions in the region. It is caused by excessive seal of leached black soil, which was used in the study. Such a density of addition of black soils adversely affects the growth, development and yield of crops. As a result, the yield of winter wheat on the technology of direct seeding without fertilizers was 2.46 t / ha, which was significantly lower than for conventional technology, which received 3.21 t / ha. Adding fertilizers increased crop yield for both technologies, but it was significantly higher on the traditional technology. Despite the decline in production costs for the cultivation of winter wheat without tillage, higher profits and profitability were obtained using traditional technology
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MANAGEMENT OF ECOLOGIZATION OF AGRICULTURAL BUSINESS
DescriptionIn modern conditions, an important task is to ensure food independence of Russia. This is due to the need of acceleration the import substitution in terms of the current foreign trade policy of the country. In this context, a priority task for managers of the agricultural sector is to increase profitability of agricultural production, taking into account compliance with its greening. The questions of improving the management of agricultural business through its transition to an innovative path of development, including the greening of nature are investigated in this article. We have investigated the concept of "agribusiness" in terms of its economic content. In addition, the main components of this category considered and described in the article. The article presents an analysis of the main results of environmental protection and the most important indicators of environmental management. We have shown the assessment of the dynamics of production and economic indicators of agribusiness management and ecologization and their relationship. On the basis of this study, we have made the conclusions about the need to reform the control system of agricultural production by using innovative mechanisms. Which, in turn, is possible using the four main directions of scientific and technical progress, including biological innovations, tools of technical progress, innovative approaches to the development of energy resources and the organizational and economic innovation
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Description
The article presents results of the study on the use of associations of probiotic bacteria in black-and-white breed calves. We have analyzed the effect of associations of probiotic bacteria on hematological (red blood cells and white blood cells, hemoglobin and hematocrit) and blood biochemical parameters at calves. It was found that the associations of strains of Bifidobacterium bifidum DSM 20456, ATCC 29521, and Enterococcus faecalis H22; Bifidobacterium bifidum DSM 20456, ATCC 29521 and Enterococcus faecium UDC 86 do not have significant changes in the basic blood parameters of the animals, while improving some of counts during their use
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INNOVATIVE ACTIVITY OF BUSINESS STRUCTURES IN THE AGRICULTURAL SEC-TOR OF ECONOMICS
DescriptionThe article examines the indicators of innovation activity of business structures, on the example of the Stavropol region, to determine the most effective areas of the state-term support of the agro-industrial complex of Russia
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06.00.00 Agricultural sciences
DescriptionThis article describes the results of programming of a yield of winter wheat grain on quality and productivity of winter wheat in the conditions of teaching and experimental farm of Stavropol upland. There were given the weather conditions during the research, their influence on the formation of the structure yield and quality of winter wheat. We have presented an analysis and a comparative evaluation of the structure of the winter wheat crop, including a variety of quantitative traits: the length of the stem and ear, number of grains per ear, mass of one ear, weight of 1000 grains, tillering and overall productivity yields. This scientific article describes the technical requirements to the content: protein, gluten, vitreous, the DCO, the class of grain. In general, the results of 4-year data on leached black soils of Stavropol Upland were the largest and the best indicators on the structure of winter wheat yield and grain quality, as they were obtained with the introduction of the planned dose N126R80K72 harvest of 6.0 t/ha according to the method of calculation by V.V. Ageev, planned yield levels 5.0 and 6.0 t / ha have been achieved, the accuracy of programming (99%) was obtained by calculating the doses of fertilizers by the method of V. V. Ageev
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MANAGEMENT OF UNCLAIMED GROUND SHARES AS PLEDGE OF THE EFFECTIVE UTILIZATION OF GROUND RESOURCES
DescriptionIn the article, the material devoted to problems of formation of the ground areas on account of unclaimed ground shares and management by them on the basis of the analysis of the current legislation is presented