Peculiarities of accounting policy formation by using computer programs

УДК 657.1.011.56

The article describes some peculiarities of accounting policy formation by using computer software for accounting. The results obtained from the study by the example of the popular computer program for bookkeeping have shown that the accounting policy elements and methods of accounting are divided into some groups: realized in the program, unrealized in the program (before entering the program the information needs to be processed by hand), realized in the program (but in documents and not in the accounting policy) and accounting methods which cannot be realized in the program. The author offers the method of accounting policy formation, taking into account the ability to apply computer software for accounting and prevent discrepancies between the enterprise’s accounting policies and real practices using the methods and techniques of accounting.

Development of the personnel policy of the agrarian sector of the economy

УДК 631.158:005:331.108.2

The author justifies the urgency and necessity of working out a personnel policy of the agrarian sector of the economy, and emphasizes its principal features. This article considers some methodological aspects and proposes a model for the formation and evaluation of the personnel policy based on the system approach. The evaluation of the personnel policy of agricultural organizations in the region is given. The author proposes an approach to improve the methodology for evaluating investment projects, taking into account its personnel policy.

The results of crossbreeding black-and-white cattle and the Holstein breed in the Vologda region

УДК 636.2.082(470.12)

The article presents the results of crossbreeding black-and-white cattle breed and the Holstein one: population and level of milk production change in holsteinized cattle. It has been found that increasing consanguinity of Holstein breed affects milk yield raising. Moreover, the fat and protein content in milk of different cows genotypes varies slightly. It has been proven that the crossbreeding of black-and-white cattle with the Holstein breed is effective.

Fertilizer mixtures with wastewater sludge on sod-podzolic soils

УДК 631.4+631.86

The article presents the characteristics of mixtures based on wastewater sludge (WWS) and organic elements (sawdust, peat, straw). There is the fertilizers influence on nutritive regime of sod-podzolic soil, experimental crop yield (vetch-oat mixture and winter rye) and their quality.

Peculiarities of winter crops productional process depending on conditions of main soil processing and mineral nutrition

УДК 633.1:631.51:631.8 (470.331)

As a result of comprehensive studies conducted in the Tver region, on sod-medium sandy loam well cultivated soil peculiarities of yield formation of winter crops (wheat, rye, triticale) under the influence of different methods of main tillage and backgrounds of mineral nutrition are studied. Scheme of experiment included the following options: winter crops (factor A): wheat, rye, triticale; receiving main soil tillage (factor B): moldboard plowing to a depth of 21-22 cm, double disking to a depth of 1416 cm; background of mineral nutrition (factor C): without fertilizers, calculated doses of fertilizers on the 3.5 and 4.5 t of grain from 1 hectare. As a result of experiments it is established that the cultivation of winter triticale, the crops of which provide the maximum yield of grain, both on the background of effective fertility (2.31-2.56 t/ ha) and estimated doses of fertilizer (3.35-3.65 and 4.26-to 4.68 t/ha, respectively) is more preferable. More effective for winter wheat was the use of moldboard plowing, providing the formation of further 0.15 t of grain from 1 ha (9.0 percent), and for winter rye and triticale a double disking, increasing productivity by 0.25-0.31 t/ha (10.815.6%). The estimated doses of mineral fertilizers increased the yield in average by crop on the background of NPK by 3.5 t/ha -by 0.81- 1.13 t/ha (42.6-56.8%), on the background of NPK 4.5 t/ha 1.61- 2.12 t/ha (82.8-102.5%).

Species composition and the influence of insects-pollinators on crops of sinapis alba

УДК 632:633.8

There are identified insects-pollinators, belonging to the orders Hymenoptera (7 species), Diptera (7 species) and Lepidoptera (1 species), on seed crops of white mustard (Sinapis alba) on sod-weakly podzolic soil. It is established sufficiently high utility of pollinators, increasing seed yield by 31,8 %.

Anthropogenic influence of agricultural activity in the Russian region of Lake Peipus

УДК 504.5:338.432(470.25)

The article presents the results of the research conducted by the State Agricultural Academy of Velikie Luki on the order of the Pskov oblast public organization Chudskoy proekt. The ecological state of land, forest and water bodies in the regions of the Russian Lake Peipus region has been analyzed. The data regarding the interrelation between the agricultural production level and the environment quality have been classified. Recommendations for the future development of ecological farms and production of ecologically safe agricultural produce in the region under research have been developed on the base of the state bodies’ statistical data, legal and normative documents as well as the research results.

Yield, quality and profitability of potato tubers production in the application of fertilizers and chemical means of protection on sod-podzolic medium loamy soil

УДК 633.491:631.8.022.3:632.95

In the conditions of a field experiment on soddy-weakly podzolic medium loamy soil of the Vologda District, Vologda Region, the effect of applying fertilizer, ‘Lazurit, SP’ herbicide and ‘Albit’ complex preparation on yield and tuber quality of ‘Scarb’ table potato variety has been studied. Their combined application improved the marketability of the tubers, increased the starch content, and reduced nitrates. The profitability of potatoes production has been calculated in current prices of 2017.

The application of bio-preserving agents in the procurement of corn silage in the vologda region Fomenko Polina Anatoljevna, senior researcher

УДК 636.085.522.55(470.12)

The quality of harvested corn silage with the use of preserving agents and without preserving agents was studied. The nutritional value of corn silage and the production of high quality feed for feeding highly productive animals have been revealed. The positive effect of preserving agents on the quality of corn silage has been established.

Method of environmental problem solution in manure management

УДК 631.95:502.55

The necessity to consider the modernization of agricultural production with a sustainable development perspective, taking into account the negative effect on the environment of intensive technologies in animal husbandry is shown. The scientific approaches to solve the environmental problems associated with intensification of animal husbandry are proposed. Using the method of nutrient balance and complex techno-economic assessments substantiates high technologies of organic livestock waste processing. While evaluating technologies criteria of Best Available Technologies (BAT) and indicators of specific capital and operating costs for maintaining and making available to the plants nutrients were adopted.

Formulation of glazed curd on the basis of malt extract

УДК 637.146

The work proves recipes of glazed curd with the use of malt extract. The production of the product was conducted, as well as their organoleptic and physicaland-chemical quality parameters were studied. Experimental development confirmed that the developed product on the basic parameters, except the sucrose content, meets the regulatory requirements.

Aspects of«pasta filata» cheeses production

УДК 637.33

The article presents the results of research aimed at studying the composition and properties of milk obtained in the conditions of the farm enterprise in the Yurginsky district of the Kemerovo Region. In the winter-spring period milk had an increased fat content of 4.5 - 5.0%. Pure taste and flavor of raw milk without foreign flavors and odours give the basis for obtaining cheese with good characteristics. Further work is devoted to the selection of effective conditions for extracting the cheese mass in the production of Pasta Filata cheeses. The options for the production of cheeses with using of citric acid and starter cultures, both individually and in a complex, have been considered. It has been found that the calcium transfer under various acid formation options depends on the following conditions: if a greater amount of lactic acid is formed in the early stages of cheese making, more calcium passes into the serum; if acid formation occurs directly in the cheese dough, in this case more calcium remains in the cheese. It has been found that with additional acidification of milk with a solution of citric acid the cheese mass has gained necessary for the extraction pH 5.3-5.2 for 40-60min. At the same time, it should be noted that the cheese mass has melted and stretched at water temperature of 73-75 0С very well. It was found that the simultaneous use of citric acid and starter cultures makes it possible to obtain cheese with good organoleptic characteristics, this method also makes it possible to obtain a plastic cheese mass and to arrange melting regimes at a cheese dough temperature of 60-62 0С and pH of 5.5-5.8.

Analysis of combustion and heat release of a tractor diesel engine with pre-heat fuel treatment

УДК 621.43.057

The topicality of the study is determined by the necessity of tractor engine power increase to ensure the agricultural production intensification. The article presents a promising option of forcing tractor diesel engines according to the mean effective pressure due to shortening the ignition delay by pre-heat treatment of fuel injected into the diesel engine cylinders.

Study of the possibility of using a complex of enzymatic systems for the processing of whey protein concentrate

УДК 577.151.02

In modern conditions the role of technologies focused on the use of protein-containing additives, in particular hydrolysates of whey proteins, is growing. This is due to increased consumption of amino acids for energy and plastic needs, as well as high biological activity of several amino acids that stimulate anabolism, immune system, metabolism. The article considers the process of enzymatic hydrolysis of whey proteins with proteolytic preparations. In the application of enzymatic systems, in the course of studies was noted an increase in the mass fraction of free short peptides and amino acids.

Typology of the Central Russia Regions According to Indicators of Chicken Eggs Production per Capita

УДК 332.122(470.3):311.3:303.722.4:637.4’652

The statistical analysis of the eggs production dynamics per capita in the regions of the Central Federal District in 2010-2016 from the standpoint of selfsufficiency in this product has been carried out. Linear regional models of indicator dynamics have been obtained, the parameters of which reflect the average level and the average annual growth in production. We offer to group the regions according to the egg production level per capita with the help of the psychophysical desirability function of Harrington, the parameters of which are set taking into account the consumption norms and statistical properties of the regional area sampling. This approach allows us to establish a correspondence between the natural values of the indicator and the assessment of the self-sufficiency level.

Prospects for integration development in potato as the northwestern federal district of the russian federation (on the example of Leningrad region)

УДК 338.43:635.21 (470.23)

Trends of potato production in the Russian northwestern federal region over the past ten years have been studied. A comparative analysis with national figures has been also conducted in the work. The hypothesis is that the growth of income and the labor intensity of potato production in the private sector cause the potato production decline in the region and in the country. In this regard, it has been proposed for farms with dairy specialization to produce potato as the main activity in the conditions of the Russian north-west federal region. The main factors of potato competitiveness through the product creation chain have been indicated as well. The main problems leading to low efficiency of potato production have been analyzed on the example of the Leningrad region. The most problematic links in the chain of creating and bringing products to a consumer have been detected. In conditions of price changing large enterprises are the least stable ones concerning economic efficiency. The positive experience of regions integration in the potato production chain has been summarized in the article. It has been proposed on the basis of state-private partnership the wholesale food markets creation according to cooperative principles for the promotion of potato and other vegetable production in St.-Petersburg and large regional centers.

Ecological and economic efficiency of agrotechnical antierosion measures

УДК 332.3:631.6.02

The article analyzes the dependence of the agricultural production reduction at the present stage in connection with the aggravation of environmental problems caused by the influence of active and often irrational activities in the agricultural sector. In Russia the main negative processes leading to land degradation, soil and vegetation cover are: water and wind erosion, overwatering and water-logging, saturation, salinization and alkalinization. Many of these trends are observable in the Tambov region. The emerging economic mechanism is characterized by a lack of commercial interest in the rational use of land resources and, accordingly, of the funds earmarked for environmental measures. The development of agriculture in present- day conditions has to involve a range of varied activities to ensure lands protection from erosion and at the same time their high productivity. For integrated assessment of agrotechnical erosion-preventive measures the author’s interpretation of the environmental and economic efficiency definition has been offered. In the first stage the economic effectiveness of the implemented measures is determined from economic position that is characterized by additional net income. The second stage is determined by environmental benefits as the savings to restore lost soil fertility. In the third phase ecological-economic effectiveness of the complex of measures implemented as the sum of economic and environmental effects is determined. In order to avoid soil depletion and to improve its fertility persistently, to make the harvest sustainable, the nutrient balance should be only positive. This should form the basis for effective cultivation of agricultural crops and rational use of land by erosion preventing.

Oil flax as a global raw material resource for fiber production

УДК 658.512.4:677.21.051

The article presents the analysis of the state of oil flax production in Russia and other countries. The characteristics of the raw material base, sown areas, yield, gross harvest and export of flax seeds, and the state of the oilseed market are considered. The directions of oil flax development have been determined with the aim of significantly increasing the production of flax seeds for the production of food products and increasing the assortment of new pharmaceutical preparations. The potential requirements of the market for flax products, which can be obtained from straw flax, the existing problems in the industry and possible ways to solve them, are considered. The technical and economic parameters of various technological lines for separating fiber from straw of oil flax are presented.

Economic evaluation of preparation of enterprises of agroindustrial complex for innovative development

УДК 338.43

In the study the directions of innovative development of enterprises of agro-industrial complex under the conditions of economic globalization are revealed, the methods of economic evaluation of enterprises for innovative development have been developed and tested. They allow recognize arising risks timely and take reasonable managerial decisions for the correction of the situation.

Methods of detection and formation of innovative regional clusters in the dairy subcomplex of the Volga region agroindustrial complex

УДК 001.891:631.145

The article describes the modern experience in developing innovative territorial clusters in various sectors of the Russian economics. Theoretical and methodological basis of determining the sector competitiveness and detecting the corresponding clusters are analyzed. The methodology of determining the subcomplex competitiveness and detecting dairy clusters in the Volga region areas are offered. The organizational and economic mechanism of forming the regional agroindustrial clusters based on of the private-state partnership principles is designed. The organizational structure of an innovative territorial dairy cluster is formed on the basis of the existing Saratov area enterprises.


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