DOCUMENTING AS A MANDATORY FEATURE OF COSTS IN ORDER TO CALCULATE THE TAX ON PROFIT OF ORGANIZATIONS
In the article we have shown the questions of substantiation of expenses of a taxpayer for tax on profit of organizations. The authors studied the established characteristics of consumption, the
application of analogy of law and of the law when considering the questions about the rationale for the tax benefits, studied and proposed techniques to ensure proper documentation of the facts of economic life
The article presents the results of the studies of the processing effect of the growth regulator called Stimolante 66f (Stimolant) on cuttings of Moldova grape variety as well as on the regenerative properties, yield and quality of seedlings. We have tested three concentrations of the preparation - 0.001; 0.01 and 0.1% as compared with heteroauxin treatment (standard), and no treatment (control). The experiments have been conducted in the laboratory and in the field. In the lab experiment cuttings were rooted in the vessels with water, and in the field they were planted in open ground. Processing cuttings with heteroauxin led to a delay in blooming of the buds of 0.4 days, and with Stimolante - to acceleration of the process to 0.3-0.8 days. Processing cuttings with heteroauxin and with Stimolante at 0.01 and 0.1% had an inhibitory effect on the growth of shoots, which survived until the end of the experience. Using Stimolante at 0.01 and 0.1% resulted in a stimulation of rooting cuttings and increased the output by 3 or more roots. Heteroauxin stimulated rooting only in the initial period. More roots formed on cuttings processed by heteroauxin and Stimolante at the minimum concentration of the drug, i.e. 0.001%. In the open ground, the best results for the yield and the quality of the seedlings were obtained with concentration of 0.1% of Stimolante. Heteroauxin showed worse results than Stimolante in optimum concentrations like in the rooting of cuttings on the water as in the open ground
In 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
The article describes the subsystem of workflow of the department at the institute “The calculation of teaching load”. As the process of calculation of teaching load is very complicated it has become necessary to make this process automatic. The mental card was developed where we can see the structure of the program for calculating teaching load. The subsystem has simple and understandable interface. The results of its work are represented in the form of filled blanks adopted by the academy in EXCEL. The created subsystem makes easier the teaching process of the department at the academy very much
The article is concerned with the features of Lavandula’s
angustifolia vegetative propagation with methods of the
propagation by herbaceous cuttings and of the annual
woody cutting. The dependence of Lavandula’s varieties
Sineva and Vdala rooting of cutting and the cutting grafting
period and the age of the mother plantation was
established. In the fixed years, the rooting rate of cuttings is
58-67%. The maximum annual hardwood cuttings rooting
was observed from the fifth to the seventh year of the
cuttings’ workpiece (75-77%). The highest rooting rate of
green cuttings belonging to Vdala sort (80%) is observed in
the 3-4th years of use the mother plantation. The best result
for rooting rate by the annual woody cutting showed
Lavandula’s mother plantation, which belongs to Vdala
sort and was being cultivated from 3rd to 6th year. The
rooting of Lavandula’s angustifolia cuttings depends on
weather conditions; during drought years the rooting of
green cuttings is considerably reduced. During Lavandula’s
rooting cuttings it is necessary to take into account the
biological characteristics of each variety
In the article we have proposed a program, an object, a methodology and results of field studies of the improved potato digger KTN-2V equipped with the original device for separation intensification
The article presents the materials on the effect of "My-cosim SP +" enzyme feed additive on growth and de-velopment, biochemical and morphological parame-ters of the quail and the results of post-mortem autopsy of quail to determine the effect of additives on changes of the quality and flavors of the meat
In the article the historical and social analysis of placement and specialization of agricultural production is provided in territorial borders of the subject
This 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
Activation of starter cultures in cold smoked sausage production is one of the most significant technological approaches which allows speeding up fermentation and decreasing the time for air drying of cold smoked sausages. During the research and experimental findings it is confirmed that the activation of starter cultures can be reached by using electromagnetic treatment.
There were presented the results of approbation of technologies of intensification of summer sausages with the application of electromagnetic treatment with low frequencies of start cultures and raw meat in the work. There were cited the results and the substantiation of working out of device for electromagnetic processing. There were determined the optimal frequencies and time for destruction and intensification of microflora growth. In the result of carried out researches there was proven that the electromagnetic processing influences the functional-technological properties and microbiological seeding of raw meat. There were cited the results of researches of influence of processed by electromagnetic field start cultures the functional-technological properties of model stuffing. On the results of researches there was carried out the approbation of offered technology in the course of which the pH, mass share of moisture and microbiological seeding of sausages are tracked. In accordance with reports of probationary center of JSC “Meat factory “Tikhoretskiy”, experimental line of summer sausages corresponds on physical-chemical, microbiological, toxicological, organoleptic indexes, terms of validity TC 9213-006-00422020-2002. Ready product was subjected the organoleptic assessment of specialists of JSC “Meat factory “Tikhoretskiy”