The article deals with the application of the theory of
regulation for the synthesis of technological mechanical
devices and their replacement by electrical or electronic
analogs in order to reduce energy processes in
soil cultivating and sowing machines
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
The article examines the key aspects of import of food
in Russia at the present stage. The relevance of this
problem is necessary to the development directions of
rationalization of import substitution, under condition
of increase of competitiveness of domestic
agricultural producers. The importance of this
problem increases in recent years due to sanctions and
embargoes, highlights the need for comprehensive
studies in the formation of commodity composition of
import substitution of food products and determining
the key factors of its regulation. The work presents
the analysis of dynamics of volume of imports of
foodstuffs and agricultural raw materials for their
production and its diversification based on import
substitution. We discuss main commodity groups of
food and, in particular, crop production and
viticulture. In addition, we examined the major groups
of goods from the point of view of the potential and
opportunities for import substitution and selected
those items, which, for various reasons, cannot be
carried out in the Russian conditions due to climatic
and other factors. As a result of the study, the authors
concluded that the introduction of anti-Russian
sanctions and the retaliatory embargo on imports of
foreign agricultural commodities in general had a
positive impact on the development of the domestic
agricultural business, which is confirmed by the
indices of growth of agricultural production in recent
years. In addition, if there is further adequate funding
of this sector, it is possible to speak about prospects of
strengthening of food independence of Russia
Issues related to the use of combined aggregates in soil preparation are relevant and of scientific and practical interest. The relevance is increased when it comes to the cultivation of the main crop – winter wheat. In this regard, the presented results on the efficiency of using combined aggregates in preparing soil for winter crops are important primarily from a practical point of view. Experimental studies were conducted in the conditions of long-term stationary experience in the Federal state budgetary institution «Agrarian Science Center «Donskoy», Zernograd, Rostov region. The article considers the efficiency of using the combined unit APK-4, developed in "SKNIIMESH" now Federal state research institution of the «Agrarian Science Center «Donskoy» in the cultivation of winter wheat. The structural and technological scheme of a combined unit, the technological process of which consists of several technological operations performed at the same time, is justified. Disk working bodies crush plant residues and destroy weeds. This creates a network of cracks in the underlying soil horizons. Next, there are flat-cutting working bodies that loosen the soil to a set depth. The root system of weeds is pruned, the remaining loosened soil layer is loosened to the required depth, the formation of a smooth bottom of the "furrow", and the separation of erosive soil particles to the bottom of the furrow. Next, the roller starts working – a lump-crushing sealer, which provides crushing of soil lumps on the surface and sub-compaction of the treated layer. The last in the technological chain is a mulching roller, which provides the formation of a compacted seedbed for seeds with simultaneous mulching of the compacted soil layer. The use of the combined unit in the technology of winter wheat cultivation allowed to reduce the number of technological operations by 1,5-2,5 times, increase the productivity of winter wheat by 11-13% and the cost of production by 10,4-18,3 %
This article investigates the problem of drug supply in
Russia during the financial and economic crisis. One
of the priority tasks of the state should be providing
the population with quality and affordable medicines.
Low competitiveness of Russian drugs and substances,
the lack of innovation in the pharmaceutical industry
have led to high import-dependent on the Russian
pharmaceutical market, which constitutes a threat to
the economic security of Russia. On the one hand, the
import of drugs and substances is one of the main
factors of development and functioning of the
pharmaceutical industry in Russia at present, but the
existing structure of foreign trade of medicines and
pharmaceutical substances testifies to the import of
drug dependence. Of particular relevance is considered
in this article the issue of import substitution in the
pharmaceutical industry in terms of EU and us
economic sanctions and financial crisis in Russia. The
sharp fall of the ruble led to the destabilization of the
Russian economy and consequently to higher prices
for medicines and decrease in purchasing power,
despite the fact that drugs are commodities of inelastic
demand. With the aim of improving the
competitiveness of domestic products and increases
their market share in the Russian pharmaceutical
market necessary to implement a number of economic
and legal measures aimed at improving the system of
state regulation of import of medicinal products
Utilization of decommissioned equipment has received
little attention. Recycling systems for technical
equipment in Russia do not exist. The article proposes
a variant of the mechanism of solving the problem of
waste disposal
In agricultural production, the direction of introduction
of renewable energy for power consumers remote from
the external electrical network is relevant. Here,
prospects are revealed in front of the solar PV stations.
One of the main functional units of solar power is
inverters that convert the DC voltage of the solar
panels into alternating current. The article describes
the advantages and disadvantages of the main methods
of voltage regulation of the autonomous inverters of
solar photovoltaic power plants. We have proposed
new structural designs of autonomous voltage
inverters, described their advantages, features of
design and operation for voltage stabilization. We
suggest stand-alone inverters designed using high
frequency link, which will significantly improve mass
and dimensions parameters of the converter. Due to the
use of single-phase transformer with a rotating
magnetic field in stand-alone inverters, we improve the
efficiency of the converter and the reliability of the
work. Patents of the Russian Federation confirmed the
novelty of technical solutions of the considered
schemes of autonomous voltage inverters. Structural
schematics of the voltage regulators considered in the
article, as well as features of their work, will allow to
increase efficiency of preliminary works on
development of autonomous voltage inverters with
improved operational and technical characteristics for
solar photovoltaic power plants
The article deals with the problem of realization of
complex projects in the Russian Federation. A detailed
analysis of the impact of integrated projects was
carried out for the main parameters: the territorial and
legal basis, the number of completed projects, the
volume of attracted investments in the region, the
volume of revenues of the project participants.
According to the analysis of positive and negative
practices of the implementation of complex projects in
the regions with the highest gross regional product the
Russian government recommended to pay attention to
those complex projects that work "in the result",
encouraging them, giving more preferences and
privileges for investment and development of the
territory as a whole. Some projects that are not only
ineffective, but also bear the losses, should be reduced
funding and in some cases to focus on their closure. As
a result, it was concluded in part that the regions,
which initially have a favorable socio-economic
environment and the necessary infrastructure are more
attractive to investors, and, naturally, more effectively
develop. In such regions more residents come, due to
which new jobs, growing the economy, increasing the
gross regional product
The article considers the dependencies of the constructive
parameters of the field board in the form of a
cylindrical drum on the physical and mechanical
properties of the soil. Expressions have been obtained
for calculating the radius of the cylinder, as well as
the size of the arm for installing the cylinder relative
to the sock of the field board. The limits of the use of
field boards data on the hulls of plows
The article is devoted to the problems of using nonmaterial,
intellectual resources including knowledge
and experience of application of intellectual products,
innovative capacities of the countries. It is proved
that intellectual property is a powerful financial
instrument. Forms of protection of scientific and
technical achievements are analyzed. The main
approaches to activization of protection of
intellectual property in innovative activity are
considered. This provides minimization of risks in the
knowledge-intensive technological productions
containing a trade secret