Scientific Journal of KubSAU

Soil profiles were made in intensive apple orchard in the agricultural enterprises in Lipetsk and Tambov regions in 2015. Drip irrigation in year rates of 500-550 m3 was carried out since 2010. During the research we determined the soil density, the solid phase density, aggregate composition, particle size distribution, the content of hydrolyzable nitrogen and humus by conventional methods. As a result of drip irrigation can increase dust-like fraction in dark gray forest soil, whereas in chernozems this index did not change significantly. In the black earth soil was noted the process of increasing the proportion of mud fraction due to mineral part chernozem destruction. In both soil types was increased sand content. It was found that drip irrigation improves some of the soil water-physical properties, such as a soil structure coefficient and the content of agronomical valuable aggregates in a layer of 20-40 cm. There was also noted that with increasing soil depth was reduced humus and hydrolyzable nitrogen content. In aggregate analysis, it was found that dark-gray forest soil the amount of water-stable aggregates increased, while meadow chernozem leached soil decreased. Data of the aggregate analysis revealed that in the dark-gray forest soil the amount of water-stable aggregates increased as a result of drip irrigation, while in meadow chernozem leached soil decreased. It recommends by drip irrigation application permanent monitoring of the soil humus content

The article deals with the issue of improving the profitability of sheep breeding by using improved mutant genotypes in the breeding system. The results of studies of the main indicators of economic-useful traits are given, the dynamics of growth, level and quality of wool productivity of sheep of improved genotypes obtained on the basis of such breeds as Soviet merino and Stavropolskaya, as well as firstgeneration daughters cultivated in themselves are estimated. It was found that at birth, the live weight in the groups of the 3 group (the breeding of half-blooded hybrids "in oneself") was higher than that of the females from the 1 and 2 groups, respectively, by 0.50 kg, or 13.1%, and by 0.20 kg or 5.2% (P> 0.95). At a more senior age, the young, having a large live mass at birth, retained its rank position. The highest indicator of the cutting of physical wool was observed in animals of the 2 group, obtained as a result of the use of sheepproducers of Stavropolskaya breed on sheep of the Soviet merino. The parameters of the 1 and 3 group were lower by 0.6 kg - 12.3% and 0.17 kg - 3.5% (P> 0.95), respectively. The conclusion is made that the use of sheep-producers of the Stavropolskaya breed on the uterus of the Soviet merinos breed had a positive effect on the wool productivity and the live weight of the hybrid offspring. Further breeding of half-blooded hybrids “in oneself” showed the possibility of reproducing improved genotypes without losing the acquired qualities

The article is devoted to the various elements of the cultivation technology of winter wheat called Antonina with the application of different soil fertility backgrounds, fertilizer norms, and plant protection systems against weeds, pests and diseases. Investigations are carried out in a multivariate stationary experiment: factor ‘A’- soil fertility; factor ‘B’ - fertilizer system; factor ‘C’ - the system of plants protection; factor ‘D’ - the main methods of soil tillage. Four models of soil fertility levels were studied in the experiment: А0 - initial (natural background); А1 - medium (200 kg / ha Р2О5 and 200 t / ha of solid manure); А2 - high (double dose); at А3 - high (tripled) on three backgrounds of basic soil tillage: nonmoldboard, recommended, moldboard with deep bursting and without the application of tillage (direct seeding and the natural rate of soil fertility). The soil is heavy leached black humus with humus content in the arable layer of 2.5% - 2.9%. Based on examined researches it was found that for the sustainable yield of winter wheat the dose of mineral fertilizers should be increased, by that, the high quality of the grain is provided

International Financial Reporting Standards of public sector increase quality of financial statements of the organizations of a public sector that leads to more reasonable decisions in the sphere of distribution of public resources, increasing transparency and the accountability of public authorities. In the article the sense of application of IFRS public sector is characterized, the assessment of methods of the budgetary account and the conclusion about advantages and difficulties of introduction of International Financial Reporting Standards public sector are given

The situation which has developed in the Russian economy concerning investment activity taking into account the operating investment policy of the state is considered in the article. Today in the country the new aspect of the international relations demanding sharper and cardinal intervention of the state in the improvement of structure of investment resources develops. The purpose of this article is disclosure of the main characteristics of formation in dynamics of structural elements of investment resources and the offer of the directions of activization of the investment policy in Russia. Indexes of the main indicators of the investment activity in the Russian Federation are considered, the structure of investments into fixed capital by financing sources is analyzed. The main structural shifts in formation of the investment resources during the post-crisis period taking into account change of investment potential of institutional sectors and financial conditions of the investment activity in Russia are investigated. It is revealed that negative change of a situation with attraction of foreign investments into the Russian economy had significant effect on dynamics of investment resources. The situation, which developed in the economy of Russia quite precisely, lets to know that it is impossible to rely only on the self-regulating market. For more effective attraction of the investment resources strengthening of a role of the state support of investments, development and improvement of investment policy, searches of the most optimum cooperation of domestic enterprises with the foreign companies are offered

The article investigates a relation between the company`s innovation capacity and its integration strategy. The author considers main elements of innovation capacity: access to new technology, dynamic entrepreneurship, reproducible competitive advantages, supply of complementary goods. Further in the article main forms of corporate integration are being analysed: from zero integration to “mild” integration in the form of entrepreneurial networks and “strong” integration in the form of M&A. The author analyses the effect of different integration forms on the elements of a company`s innovation capacity and makes a conclusion that integration may serve a purpose of increase of innovation capacity by creating a synergistic effect which is shown in increased company`s potential and reduced transaction costs. Stronger integration means stronger synergistic effect and its effects. However, the author shows that “mild” forms of integration through entrepreneurial networks and strategic alliances may be the most prospective for further research because such forms of integration allow to affect all the element of innovation capacity without sufficient costs of implementation of integration strategy

The article proposes a solution of the problem of increasing the efficiency of social management of authorities. The unique project in the Russian Federation - creation of the government information system with the database about orphan children and their needs is considered. The information system consists of storage, data processing and implementation of function of the operator of movement of waiting list for receiving housing. Step-by-step actions for formation of municipal specialized amount of housing are defined. The innovative model of implementation of the program for provision of housing for orphan children, children without parental support, and persons from their number is developed. The independent choice of this category of citizens, the place and type of the housing is the base of this model. Implementation of this innovative concept provides openness and transparency of the government services, allows reducing expenses of municipal, regional and federal budgets. The presented model of realization of actions of the organization of social service of the population allows fully satisfying needs of the population for certain quality social services. The innovative model is effective and it allows to reduce costs of implementation of the project and to satisfy needs of this category of citizens. Importance of information modernization of work of authorities is considered on the example of the government information system

The article describes the methodology for analyzing the break-even of multiproduct production; it emphasizes the value of analysis of break-even and targeted profit planning because this approach allows you to assess the profitability of certain types of products, establish the "safety margin" of the enterprise and plan the sales of products that provide the desired value of profit

The sphere of internal tourism is one of the state priorities of the Russian Federation. The development of tourism in the Crimea will ensure the integration of the region into the Russian economy. The main instrument of using the competitive advantages of the tourist destination is Crimea - public-private partnership (PPP). The state has formed a legislative base for the use of PPP. The main role in the dynamic development of tourism business belongs to business entities. For the hospitality industry, the challenge is to build an effective management system in which strategic planning plays an important role. The analysis of the strategic planning processes at the level of economic entities in the hospitality industry revealed a number of problems, one of which is the failure to use progressive methods of strategic planning, including mathematical modeling. The purpose of the study is to determine the directions for improving the strategic planning of economic entities by developing a qualitative model of the organization's development that will allow to form an information base for making sound strategic plans. To determine the construction of a qualitative model of the development strategy of organizations in the sector under study, it is proposed to use a number of average industry indicators obtained by summarizing individual indicators: the efficiency of economic activity (Y); financial stability (X). The trend modeling (Y) indicates positive moderate dynamics, while the generalized indicator Y reaches 55.7826 in 2021. Similar results were obtained in modeling the generalized index of financial stability. Both analyzed indicators X and Y change the direction of their dynamics to the opposite - upward, starting from 2016, which indicates a favorable industry-wide situation. The results of the analysis will make it possible to increase the validity of managerial decisions when formulating strategic alternatives and choosing the optimal development strategy

The article is devoted to the methodical aspects of revaluation of non-current assets acquiring special relevance in the conditions of adoption of the federal standard on accounting of fixed assets. The authors have developed recommendations about recalculation of initial cost and the saved-up depreciation during revaluation of fixed assets in the proportional way, in the way of change of depreciation, and also in the way of zeroing of depreciation. Within every way, a comparison of results of revaluation with the operating technique is carried out; conclusions are drawn on advantage of new ways from the point of view of formation of pertinent and accurate information in accounting financial statements. In addition, the authors have made an attempt of justification of application of this or that way of revaluation depending on a look, appointment and actual state of objects of fixed assets. Recommendations about accounting of results of revaluation are adapted to the operating Book of accounts of accounting of financial and economic activity. Materials of the article will help economic subjects to update accounting policies according to the planned changes in the documents regulating the organization and conducting accounting of fixed assets