In the conducted research a special attention was paid to the study of the tax accounting creation for the newly created organizations. It is reasonable that the process of creation of the accounting for the taxation has to be considered in connection with the financial one. Such research methods as monographic, logical, inductive and deductive were used as a methodical base. A perspective unified conception of accounting creation by the managing subjects was offered by the authors. It allows organizing properly the theoretical and methodological base of accounting space in the company. This recommended conception consists in step-by-step passing of designated and interdepended accounting creating stages. At realizations of these stages it is possible to reach the optimum organization of tax accounting by the taxpayer. In the process of the research the authors have distinguished the external and internal factors which influence the accounting formation. The tax risks arising under their influence are defined, and control procedures of their reduction are presented. There are given possible models of conducting the tax accounting which allow the enterprise to choose and realize the best way of drawing up the tax accounts. The tools of the tax accounting models embodiment are presented and the parallel of their optimum combination is drawn. The considerable attention is paid to the formation of the accounting policy for the taxation, as to the final stage of accounting organization at the enterprise. Sections of accounting policy with their main elements distinguished are designated by the authors. As the result of the research it is established that the passing of the recommended accounting creation stages will allow the taxpayer to systematize, unify and structure the process of tax accounting organization and to reduce the tax burden and possible tax risks
In the article, we give the characteristics of the
Russian meat cattle breeding as one of major factors
of efficiency of domestic agriculture. Dynamics of a
livestock of cattle in certain regions, number of
breeding farms, which are engaged in cultivation of
cattle of meat breeds, were presented; we also
revealed a tendency of their increase. Dependence of
shortage of breeding resources of the most
competitive specialized meat breeds and the volume
of import of cattle are revealed. The main problems,
which accompany functioning of the branch of meat
cattle breeding, are defined. The average mass of
carcass of cattle on slaughter is specified in the
different countries of the world. Based on the
calculations, the conclusions are drawn and the
forecasts for domestic agricultural producers
proceeding from the developed market dynamics are
defined. Reference points of the state support of
branch for which solution of problems the Ministry
of Agriculture developed the State program of
measures of the state support of development of meat
cattle breeding which has to provide a gain of a
livestock of meat breeds by 2020 are specified.
Considering prospects and possible risks of
development of domestic subsector of meat cattle
breeding, we specified a need of such development
of the branch; it has to be based, first of all, on
implementation of large-scale projects on the basis of
the competitive meat breeds of world level and the
low-used resources of pasturable cattle breeding
which are available in Russia. It will allow realizing
fully the least expensive intensive and pasturable
production technology of high-quality beef.
Prospects of implementation of the large-scale
project on creation in regions of farms with a feeding
livestock in 50 — 100 cows are specified
One of the most important sectors of economy of
any country is the agro-industrial complex thanks to
which the food, necessary for society, is made.
Effective development of agro-industrial sector
considerably determines the level of food security of
the state, a condition of all the potential of a national
economy, as well as the social, and economic
situation in the country in general. Results of the
general researches of development of agro-industrial
complex of Russia at the present stage are presented
in the article. The positive and negative effects
which have their influence both on agro-industrial
complex in general and on its separate subjects are
reflected. It is revealed, that during the agrarian
reform the investment process in agrarian and
industrial complex has dramatically changed. New
channels of attraction of financial resources were
created, also ways of use and distribution of
resources have changed. The greatest attention is
paid to problems of agricultural industry
development, which also influence agricultural
producers in particular. The prospects of the
development of the agro-industrial complex and the
methods of achievement of the goals of the
government in the "sanctions" period for Russia are
presented. Effective work of the agro-industrial
sector of the economy of Russia is possible only
with active state support on federal and on regional
levels
The article presents results of design development and
calculation methodology for corn harvesters stalks
shearing mechanism constructed as a module with a
storage device. According to the number of
engagement rows, these modules are mounted on the
sweep frame of corn harvesters. All modules have the
ability to accumulate energy, the rotation of saws in
which at each time point does not depend on saws
rotation in other modules and they are not connected
with each other and with other mechanisms.
Constructive execution of corn stalks shearing
mechanism with accumulation device allows rapid
separation of each module from the frame of the corn
harvester in order to eliminate possible problems
(change of saw or the entire module assembly). The
methods of the energy storage calculation and electric
motor power selection for each module are presented
The article summarizes the results of a study devoted
to the solution of actual problems of management of
corporate integrated structures. Among the significant
scientific results are presented: methods of evaluating
the development of corporate integrated structures of
the agro-industrial sector operating in the absence of a
legislative base; substantiation of actual problems of
management of corporate integrated structures on the
example of a typical representative of this sector of the
economy and developed a multi-tasking method of
system analysis, directions for solving the identified
problems; methods and models of design of control
system corporate integrated structures and alternative
options for organizational structures, their evaluation
based on the use of methods of mass service theory
and the choice of variant by criterion the average time
of document management system; developed the
organizational-economic mechanism of strategic
planning and a set of interrelated models obtained
using the method of systemic-cognitive analysis,
which allows on the basis of the accumulated
information on the activities of the organizations
included in the corporate integrated structures to
obtain the predicted values of the system indices when
setting the target value of one of them; methods of
control of the chain of value creation, allows us to
develop structures of integrated systems with
allocation in them of financial and material flows, and
improved models for assessing effectiveness and
calculating the parameters of technologically complete
industrial chain and optimization model of the volume
of material flow
The purpose of this research is to receive mathematical
model of natural drying of the whole trees in bunches
in a cutting area based on experimental data. The field
research of natural drying from March to October 2015
of the whole trees of pine and birch of different
diameter laid definitely in bunches in a cutting area
was conducted for this purpose. The mathematical
model describing change of moisture content in wood
in the course of natural drying in bunches in a cutting
area was as a result developed. The received equation
of regression defines dependence of average humidity
of wood in a bunch from diameter of wood, quantity of
a liquid atmospheric precipitation, relative humidity
and temperature of air, average speed of the movement
of the air blowing in bunch of trees, duration of natural
drying. The developed mathematical model allows
predicting change of moisture content of wood in the
course of natural drying with a margin error less than
5%. Humidity of wood in the course of natural drying
from March to October was on average reduced from
52% to 27%. Besides, in article the technology of
logging of fuel wood on an energy forest is offered.
The technology of stacking of trees in bunches at
logging of the fuel wood which is grown up in forest
plantations is offered. The results of the research can
be used for increase of production efficiency of fuel
wood
This article discusses trends in the development of the
Lombard business as one of the dominant components
of the service sphere. A brief history of pawnshops
and their formation is described. The causes of high
demand for Lombard services are commented on.
Regarding the situation of pawnshops in the market
the views of the large pawnshops chains owners:
“Vash Lombard” (“Your pawnshop”), “Obyedinenniy
Lombard” (“United Lombard”), Stolichniy”
(“Capital”). The benefits of pawn business compared
with the banking service are given. The current
problems of sustainable development of Lombard
businesses are shown. We present difficulties in the
process of drawing up and submission of reports, as
well as quick adaptation to changes in legislation as
one of them. Lombard structure allowing
determination of this business running specificity is
considered as one of the main aspects of the subject
study. One of the subsequently formed properties –
pawn shops high quality security systems, which in
many respects determines their stability in the market
is also noted. The development trends of this business,
which will strengthen their position, are mentioned. In
conclusion, a brief justification of the reasons for the
precarious state of business in the country is given as a
whole; however, presupposition is made of the eternal
relevance (inelasticity of demand) of Lombard
services
The article deals with main aspects of accounting
in animal breeding. The organization is based on
the principles of accounting automatization such
as personnel optimization, increase of accounting
efficiency and specification, which provide the
formation of complete and accurate information.
Animal breeding is one of the most important
branches of agriculture which strongly affects on
its economy. Animal breeding part including dairy
and beef cattle in structure of the value of gross
output of agriculture is more than 55%. To
increase production's efficiency of agricultural
goods it is necessary to improve organization and
management of production which is directly based
on accounting data. Nowadays the construction of
an automated system of managerial cost
accounting in the main production (animal
breeding) of agriculture requires taking into
consideration industry-specific production
features and the owners' of such business priority
demands. Complete and relevant information of
accounting which contains data of labor, material,
other costs movement and quantity and value of
obtained goods (services) is the base to make
appropriate decisions in management. Automated
detailed costs accounting in the main production
(animal breeding) is necessary for the owner and
the managers to compare actual costs with goods
output
The rapidly developing processes in global information development of our society have had a significant impact on education. Recently, in agricultural and other universities the amount of generated and processed pedagogical information has dramatically increased. Spontaneously and purposefully, electronic databases of educational information and educational portals have been created. All these works require a significant investment of time and effort of the teaching staff (PPP) of higher education institutions and a large number of technical experts in the field of information technology; they also require appropriate computer and communications equipment. All this is already an accomplished fact. On the other hand, the question arises about the degree of meaningfulness and expediency of certain aspects of this process in the form in which it is actually carried out, and evaluation of its impact on the mission of the University in General: "Training high-quality professionals", in particular for the regional agro-industrial complex (AIC). Apparently, now this process develops spontaneously, and no one has planned it, considering on the one hand, the costs of various kinds on its implementation and on the other hand - ensuring its effectiveness in achieving the objectives and getting the intended desired results both in physical and valuable forms. The meaning and justification of this process can give only a substantial positive impact on improving the quality of education, and only when it has adequate and reasonable cost. For a reasoned response to these questions, the authors propose to apply the theory of reflexive management active objects, automated system-cognitive analysis (ASC-analysis), functional cost analysis (FCA) and the method of "Direct costing". A foundation for solving the problem: this is a great experience in teaching and research activities, a successful experience of the application of ASC-analysis and the FSA for personnel management; a software tool of ASC-analysis which is an intellectual system called "Eidos" (full open free access)
The main diseases of lactating cows occur in the first
two months of lactation, i.e. during the production
peak of productivity. They are caused by the changes
in metabolism during the transition period, which are
not supported by adequate changes in the organization
of feeding, or rather sufficient to ensure cows with
nutrients, which causes a number of closely related
diseases. To allocate any of them is not possible, as
their manifestation depends on a number of reasons,
and depending on situation may prevail one or the
other. Among the most common diseases, there are
ketosis, milk fever (paresis of maternity), dysplasia of
the abomasum, acidosis, mastitis, endometritis,
laminitis and leukemia. These diseases cause the
greatest problems in herds with high productivity, and
are caused by changes in metabolism in cows in the
transition period and the inability to properly feed the
animals at this time. To identify the causes of these
diseases we do not need to study each of them
individually - it is enough to deal with the peculiarities
of metabolism. This period includes the month before
calving and the first or second month of lactation, but
the most important are 3 weeks before calving and 3
weeks later. In order to prevent metabolic disorders
there were developed and tested feed for feeding cows
before calving and immediately after calving. Their
effect was studied on milk production and health status