The article presents the results of studies on the biological characteristics of growth and fruiting, as well as the yield of adaptive varieties of strawberries in the conditions of the Prikubanskaya horticulture zone of the Krasnodar region. The objects of study are new and promising varieties of strawberries: Zenga-zengana (k), Onda, San-Diaz. The experiments were performed using the method of randomized reps. In the experiment there are 3 options, in each there are three replications of 20 plants. Variants and repetitions are placed sequentially. Agricultural records of the growth and fruiting of strawberry plants were carried out according to generally accepted methods; statistical processing of research results was carried out using the analysis of a variance method described by B.A.Dospehov. The results of our research showed that Zenga-zengana bushes (control) turned out to be the tallest. In the Onda variety, the height of the bush is 2 cm less than in the control variety; and San Diez varieties are 4 cm, respectively. It should be noted that the most undersized plants require a smaller area of nutrition. It has been established that flowers pollinated a few days after their disclosure develop more rapidly into berries than those that were pollinated immediately after opening. Pollen in flowers of the first order is less than in flowers of the third or fourth order. The stamens of the first flowers are often underdeveloped, their pollen is released and germinates worse. In our experience, the average weight of fruits and the yield as a whole depends on the biological productivity of the varieties. Onda was the most fruitful variety, and the rest varieties were at the control level
The article highlights the results of the analysis of
deferred taxes as indicators of the accounting financial
statements, reflecting payments to the budget for
income tax agricultural organizations. The importance
of deferred tax assets and deferred tax liabilities as a
key marker of efficiency of the tax policy of the
agricultural organizations is emphasized. Its
inefficiency can be judge by excess of deferred tax
assets over deferred tax liabilities, which is seen as a
temporary diversion of funds from the market, which
has zero profitability. The conclusion was made about
the improvement of financial stability and liquidity of
the organization under the influence of deferred tax
liabilities and the deteriorating financial situation,
financial stability and liquidity under the influence of
deferred tax assets. The effective income tax rate of
the agricultural organizations of Krasnodar territory is
determined; it does not exceed 3% and differs from
general because of tax benefits, deductions and tax
policy. The basic causes of appearance of temporary
differences are identified by types in the account of
the agricultural organizations. Typical errors in
accounting for deferred taxes are described. A refined
form of the report on financial results containing transcript
of profit before tax from non-agricultural activities,
with the aim of monitoring the relationship of
accounting and taxable profit in the agricultural organizations
Economic actors in the implementation of economic
relations face the problem of solving the emerging
contradictions and complexities. This leads to the
delay of implementation of economic projects, require
additional costs and, as a rule, leads to a reduction of
mutual benefits. In modern conditions of globalization
of economic relations, a significant role is reserved to
the authorities empowered in the field of
administration of industries and activities in a
particular area. The authors have found and
investigated the processes occurring within a single
economic system. We have established the principles
of implementing administrative regulations based on
the proposed unified automated accounting system.
We have justified the order in which the movement of
assets economic entity and the sources of their
formation fixed in a single user space indirectly with
the information of Contracting parties. This allows us
to ensure consistency of information, meeting the same
requirements for their formation, processing,
summarizing and presenting the administrative
authorities. Attention is paid to the issues of
preservation of information, to limit the powers of
members of the space. The proposed operation of the
single accounting system will significantly simplify
the reporting procedure of economic entities, the
procedure for the control and management of
economic processes, will provide the administrative
authority with information necessary for region
management, the implementation of measures to
ensure economic growth
The article describes the structure, the algorithm and
the example of using of an automated subsystem for
advertising campaign budget planning. This subsystem
enables automated distribution of funds allocated for
the advertising budget, by types and items of
promotional activities, taking into account the
effectiveness of a particular kind of advertising, as
well as the seasonal changes on individual expenses
items. The article substantiates the relevance and the
need for the development and testing of the subsystem
described by the example of "Kairos" Ltd
The article presents the indicators of the protective
afforestation of the Central black earth region, biometric
growth index, agricultural and environmental impact of
forest belts, efficiency of agroterritories
Searching for new promising plant growth regulators
and antidotes, we have synthesized a series of Nsubstituted
naphthalene-2-sulfonylamides. Synthesized
compounds have been studied as potential growth
regulators of economically significant crops - winter
wheat, sugar beet, sunflower, soybean, and herbicide
antidotes for sunflower growing plants. The substances
with high growth stimulating and antidote effect were
found
The model of the motion of particles in the SternGerlach
apparatus in the classical and quantum
mechanics was developed. The data simulation of
particle trajectories and distribution of silver atoms on
the surface of the plate in their deposition are
discussed. It was found that for the experimentally
observed distribution of two-dimensional shapes of
the atoms must be assumed that the atoms are not
involved in the precession motion in a magnetic field,
while maintaining the direction of the magnetic
moment, for example, parallel to the induction vector
of the magnetic field during the time of motion in the
apparatus. To obtain a realistic picture of the figure of
the scattering of atoms used a classical model of
movement and expression of forces compatible with
the quantum picture of the motion of particles with
spin ½. The magnetic field is simulated based on the
original Stern-Gerlach data describing the distribution
of the gradient of the induction components related to
the splitting of the beam. Quantum model of particle
motion is based on the Pauli equation in the boundary
layer approximation. It is found that in this model,
depending on the initial polarization of the particle,
beam is split into either two or is deflected towards
the magnet blade or in the opposite direction. It is
shown that if the initial conditions for the task are
reproducing the geometric dimensions and the
magnetic field in the Stern-Gerlach apparatus, the
figure of the scattering particles in the shape of the
outline is similar to the experimentally observed
shape
The article is devoted to the solution of the problem which is the fact that on the one hand, the rating of Russian universities is in demand and on the other hand it hasn’t been created yet. The proposed idea of solving the problem consists in the application of domestic licensing of innovative intelligent technologies for these purposes: we have suggested using an automated system-cognitive analysis (ASC-analysis) and its software tools – the intelligent system called "Eidos". These methods are described in detail in this context. It is proposed to consider the possibility of applying these tools on the example of the Guardian University ranking. The article discusses its private criteria (indicators of universities). We specify the sources of data and the methods of their preparation for processing in "Eidos" system. In accordance with ASC-analysis methodology the article describes the installation of "Eidos", the data input into it, and the formalization of the subject area, synthesis and verification of models, their display and use to solve problems of assessment of the Guardian rating for Russian universities and research object modeling. It also discusses the prospects and ways of development of the integrated rating of Russian universities and operation of rating in adaptive mode. We have also specified the limitations of the proposed approach and the prospects of its development
Adequate and effective assessment of the efficiency, effectiveness and quality of scientific activities of specific scientists and research teams is crucial for the information society and society based on knowledge. The solution to this problem is the subject of scientometrics and its purpose. The current stage of development scientometrics differs greatly from its previous appearance in the open as well as paid on-line access to huge amount of detailed data on a large number of indicators on individual authors and on scientific organizations and universities. In the world, there are well-known bibliographic databases: Web of Science, Scopus, Astrophysics Data System, PubMed, MathSciNet, zbMATH, Chemical Abstracts, Springer, Agris, or GeoRef. In Russia, it is primarily the Russian scientific citing index (RSCI). RSCI is a national information-analytical system, accumulating more than 9 million publications of Russian scientists, as well as information about citation of these publications from more than 6,000 Russian journals. There is a lot of data, so-called "Big data". The main primary scientometric indicator (based on which we build all the rest, such as the h-index) is the number of citations of the author's works, placed in the bibliographic database. This number of citations is determined by the software of RSCI using so-called "binding" which is a grammatical analysis and search in databases for works of the author, for relevant links from references in the works of various authors. However, the problem is, as experience shows, that authors make a very large number of simply incorrect and incomplete references in the reference lists, very far from standard. Currently, the software that RSCI uses does not automatically bind these invalid references, and this requires human intervention. But, centrally, to do this is not possible by experts of RSCI because of the huge amount of work, and distributed work for a large number of specialists in the field still requires a centralized moderation. As a result, the work for binding references to the literary sources is very slow and a huge amount of links is unbound. This leads to an underestimation of nanomatrices indicators of both individual authors and research teams that cannot be considered acceptable. The solution to this problem is offered by applying the automated system-cognitive analysis (ASC-analysis) and its programmatic Toolkit – intellectual system called "Eidos". This work provides a numerical example of the intellectual anchor of the real incorrect references to the works of the author on the basis of a small amount of real scientific data that are publicly available free on-line access to the RSCI
The article analyzes the development of the insurance
with state support and the dynamics of the volume of
subsidies for compensation of part of expenses of
agricultural producers for payment of insurance
premiums accrued in the contract of agricultural
insurance. We have identified structural and logical
connection of the elements in the modern system of
support regional development programs of
agriculture. We have also observed accompanying
the process of state support of the problem. The
authors state that it requires new methodological
approaches to determination of loss (death) of the
crop for the payment of insurance claims