This article discusses the problems of using indicators
of material flow in the financial accounting
management accounting system. The authors have
created and described the classification of material
costs in building units. It allows solving the problems
of object of research specifying within a given material
flow and inventory control within a given logistics
systems. There are different approaches to the
valuation of material costs in the article. An important
aspect of measures for the integration development of
accounting systems is the adoption of uniform
valuation of building materials and structures. It is
proved that the most rational combination of these
types of records achieved by an adapted classification
and measurement of building materials and structures
to the conditions of formation of the budget for the
project volume of construction works and the
reflection of the actual volume of work in the financial
accounting system. On the basis of the accounting
policies and the organizational structure of the object
of investigation of "Kubanstroykompleks" we have
identified responsibility centers (sites) for costs related
to the material flow: Department of logistics and
packaging and warehousing, which consists of a
central and railroad warehouse
In recent years, due to the increasing aridity there was
an increase in the frequency of epiphytoties leaf disease
of barley. Therefore, we can see now how greatly
increased the need for the creation of resistant grades.
Introduction of the selection marker will significantly
speed up the breeding process for resistance to
pathogens. Employees of the All-Russian Institute of
Plant Protection recommended three genes - Rpt 1b,
Rpt 5, Rpt 6 to control the resistance to the pathogen
Pyrenophora teres for use in breeding programs in the
North Caucasus. Rpt 5 gene is one of the most efficient
one, because it determines the resistance to the eight
isolates of the fungus Pyrenophora teres of different
origin. In 2011, Australian scientists have discovered
microsatellite markers called Bmag0173 and HVM74,
closely linked to the gene Rpt5, which are used very
effectively in order to marker-assisted selection of
resistant grades in Australia and Canada. Due to the
urgency of creating new genotypes carrying resistance
genes to net blotch, that would be effective in the
Southern Federal Region, the staff of All-Russian
Scientific-research institute of Grain Crops after I.G.
Kalinenko and the All-Russian Research Institute of
Plant after N.I. Vavilov has developed a practical
strategy for the use of molecular techniques to create
barley grades resistant to this pathogen, which is being
successfully implemented
Based on the Karman vortex theory, the calculated
dependences for velocity induced by profile action in
the flow, lifting force and drag force, acting on the
profile, are determined. Calculations, performed in
MathCAD, allowed, for the given up-stream velocity,
to calculate height of mid-section of the bed-formation
profile, width of the profile along the chord, span of
the profile, angle of attack, velocity of the induced
flow. For the calculated profile parameters, the
velocity circulation value, drag force and lifting force
are determined. As the bed-formation profiles, it is
recommended to use flat plates, frame constructions
with transverse ribs in the form of arch, fish-like
symmetric or slightly curved profiles. Ways of the
profile installation in the flow, depending on the angle
of attack, are evaluated: three versions - for symmetric
profiles, and six versions - for asymmetric profiles.
Diagram of the device for the hydrosystem tailrace
protection against erosion is developed on the basis of
submerged NACA 0302 profile or profile of
Zhukovsky, made of flexible materials, including
profiles, system of supporting and regulating ropes,
and shore or bottom supports. This design is mobile,
intended for the periodic regulation of sediment yield
The article presents the theory of the electromagnetic
type of rocket motor. The apparatus consists of a
magnetron and a conical cavity in which
electromagnetic oscillations are excited. We explain
the mechanism of trust in such a device based on
Maxwell's theory and the Abraham force. We built a
dynamic model of the motor and calculated the
optimal parameters. It is shown, that the laws of
conservation of momentum and energy for the rocket
motor of electromagnetic type are true, taking into
account the gravitational field. In simulation, the
movement used the theory of relativity. The source of
the motion in an electromagnetic drive is the mass
conversion in various kinds of radiation. The
optimization of the operating parameters of the device
is done, namely by the excitation frequency, the
magnitude of heat losses of electromagnetic energy
by thermal radiation in the IR spectrum, the
parameters of heat transfer and forced from the
temperature dependence of the resistance of the
material of the cavity walls. It was found that the
effective conversion of electromagnetic energy in the
trust force necessary to minimize the deviation of the
excitation frequency of the primary resonance
frequency of the cavity. The mechanism of formation
of trust under change the metrics of space-time,
taking into account the contribution of the Yang-Mills
theory and electromagnetic field tensor of energymomentum
has been proposed
The article considers the issue of correlation of
criminal and administrative responsibility. There are
various points on the vision of this problem. The main
legal gaps that prevent the delineation of an
administrative offense and a crime are revealed
In recent years, Russia has paid great attention to the theoretical and practical aspects of conservation. Since electric drives consume about 70% of electrici-ty generated, the most substantial savings achieved by using variable speed drives AC and DC. In this article, for the positional DC drive with speed-dependent resistance torque we have developed three energy-saving diagrams for large movements: with a speed limit of the drive; restricted maximum current anchor chain and speed electric motor; restricted maximum and minimum values of the current anchor chain of the motor and the speed of the drive. We have developed software to determine the parameters of energy saving diagrams for large movements of the executive body of the electric DC depending on the speed torque resistance. For the considered energy saving diagrams, which provide large movement of the executive body of the electric DC, depending on the speed of the moment of resistance, it is necessary to provide the following condition – the maximum speed of the executive body of the drive must be equal to the maximum allowable speed value. We have also defined analytical dependences, allowing calculating the consumption of the electric power drive by moving its executive body, in accordance with the proposed diagrams. Realization of the developed positional control DC motor with speed-dependent torque resistance will lead to energy savings
The article deals with the system, providing
automatic control of the solar water heating system
with the abilities to store in internal memory and to
transmit by the cellular network the information
about the conditions of the plant and the occurring
failure conditions. The common principles of the building the automatic system with the modular
principles are shown. The article solves the issue
about the quality of the water supply through the
quality parameters which provided by the considered
system. The methods of the active and passive loss
minimizing of the heat of the water in the tank are
shown. The usage of the active loss minimizing
system was considered. The block-scheme of the
implementation of the automatic system with
described abilities are shown. The compulsory and
auxiliary blocks of the automatic system are shown.
The algorithm of the checking of the water supply
quality parameters was presented. The study
considers methods of the storing of the parameters of
the working conditions of the plant and the occurring
failure modes as well as the remote information of the
attending personnel by the cellular networks. The
advantages of the conducting of the system log are
shown. The preliminary calculation of the memory
capacity for storing the system log was completed.
The advantages of the described automatic system
with relation to the constructing, controlling, service
and research of the described solar water heating
systems are shown
The article discusses socio-cultural animation,
which allows you tо stimulate the intellectual,
physical and emotional lives of children and
adolescents to assist them in achieving a higher
degree of self-realization, self-expression and
participation of community. Today the word
collectivism almost lost its meaning. Based on the
works of Makarenko, we can say that the education
of children and youth in the spirit of collectivism -
it is much more difficult and problematic than
nurture and "feed" selfish. However, the results of
education in the community and across the team
will be much more positive and productive for
society as a whole. Thus, there is no losing
personality of each individual, but on the contrary,
there is an opening and development of the abilities
of each individual. Therefore, socio-cultural
animation may be one of the most effective
methods of education of collectivism in children
and teenagers
The article provides an overview of domestic and foreign patent information on existing recipes and methods for producing complex feed additives containing probiotic microflora for cattle. Introduction of probiotic cultures of microorganisms to feed additives, along with biologically active substances, allows us to influence the processes of microbiocenosis of the intestines of animals, and, therefore, digestibility and digestibility of feed, which, in turn, leads to an increase in animal productivity. In addition, probiotic cultures contribute to the biodegradation of mycotoxins, which helps prevent mycotoxicity of animals. The most popular in modern livestock breeding are complex feed additives with broad-spectrum probiotic preparations, performing various biological functions
The role of transport in agricultural production
is considerable. It is a connecting link in a
single technological chain of the agroindustrial
complex of the country (RF AIC). In
intraeconomic transportation in the RF AIC,
along with cars, we widely use tractors.
Rational application of wheeled tractors in
intraeconomic carriage substantiates the
possibility of their movements both on
asphalted and dirt roads. A specific share of
tractor transport in domestic agriculture
amounts 22-27% of the total transport
transportations and 50-60% of intraeconomic
carriage. There is a high level of the usage of
tractor transport in Western European countries
and in the United States. In farms of leading
Western European countries (Germany, Italy,
France and others.) there is about 70-90% of
intraeconomic carriage performed by tractor
transport. One of the most substantial and
difficult tasks is to fight with damage and losses
of agricultural production, in which a very
responsible role has been assigned to
automobile and tractor transport as an important
link in the AIC. According to the analysis of
materials for the preparation and use of potatoes and apples, more than 15-20% of the products
do not reach the consumer. Low quality of the
use of vehicles during transportation is a
problem. Transport costs in the prime cost of
produced products in rural areas reach 30-40%
or more. Lowering them will further influence
the development of the agroindustrial complex.
Thus, the creation of new of scientifically
grounded decisions in designs of vehicles for
intraeconomic carriage that enhance
preservation and performance of potato
harvesting and apples in the conditions of
Russia's AIC is the actual scientific and
technical task. Its solution makes a significant
contribution to the development of the country,
as well as it contributes to the implementation
of breakeven, competitive manufacture