The article reviews the results of studying the influence
of mineral fertilizers on the qualitative indices of the
Merlot grape variety in the Anapo-Taman zone of the
Krasnodar region. The technology of cultivation of
grapes on the experimental plot was in accordance with
the accepted for the given zone and culture.
Agrobiological work was carried out at the optimal
time and had a high quality of execution. Grape bushes
are laid in a 3.0 x 2.0 m pattern. Formation - a twoshoulder
horizontal cordon. On the bushes we formed
the same load of shoots and bunches. Scheme of the
experiment: option 1 – no fertilizers (control); option
2-superphosphate with a mixture of potassium salt
(P90K90) from the autumn; option 3 –nitroammofoska
(N120P120K120) from autumn; option 4 – ammonium
nitrate (N60) in early spring. Analysis of the results of
studies on the study of biological features of growth,
fruiting, yield and quality of Merlot grape varieties on the background of the use of mineral fertilizers shows
their high efficiency in the conditions of the AnapoTamanskaya
zone of the Krasnodar region and can be
recommended for use in production conditions.
Mineral fertilizers ensures the receipt of dry bulk wine
of superior quality control sample (without fertilizers)
the concentration of tartaric acid 17.3 25.1 percent,
phenolic compounds 17.1 – 40.0 %, and alcohol
content of 7.2 and 9.3 %, titratable acids 11.8 and 13.7
%, given extract by 17.4 %, with a decrease of the
mass concentration of total sulfur dioxide and pH. The
most effective is the introduction of NPK
(N120P120K120)
The article is devoted to the study of the monuments of
revolutions of 1917 in Russia. It is emphasized that from
the historical point of view, almost all monuments
represent the embodiment of the losses and sufferings of
humankind in various armed conflicts. This is especially
true for the revolutions of 1917, which changed the
entire modern history of the country, and even after 100
years cause a special interest both in the international
scientific community and among ordinary people. This
study specifies that after the final establishment and
approval of the Soviet government, the new government
realized that it was needed to create a certain basis,
namely, its political symbolism as a foundation for the
formation of image of the new government. The most
important component of this process was the desire of
the authorities to the formation of the ideas of the Soviet
people about themselves and their place in the world,
and, as a consequence, the folding of the foundations of
Soviet patriotism, because the new generation who had
no idea about the Russian Empire, began its life in the
country, which had an ideology, but just started to
develop the system of socialist values. The attention is
paid to the fact that the monuments are one of the
important elements of the historical and cultural
heritage, which reflected the past experience of
mankind, broadcast through architectural and sculptural
symbols to the present, which contributes not only to the
cultural enrichment of mankind, but also used by people
to influence worldviews contemporaries. The article
says that modern youth need to know the history of their
country, not to forget about the numerous victims of
various wars, to preserve peace and appreciate life
The expediency of the «direct-costing» system in
Russian organizations as a whole is considered in the
article, as well as the necessity of using direct-costing
in the organization of the ASTC «RIS» with rice
production and sale as main activity. The advantages
and disadvantages of using this system in the context
of the analysis of the ASTC «RIS» activities are
considered; the essence of the system «direct costing»
is revealed. Besides, the authors have extended the
need of presenting the cost accounting organization
characteristics in general and its comparison with
methods of accounting in the use of «direct-costing».
The necessity of the introduction of this system in
accounting organization in the Russian organizations
is proved. With this aim, an analysis was conducted of
rice prime cost changes using the system of «directcosting»;
the authors have determined the break-even
point, selling price and provisory profitability. All the
performance indicators of the organization show the
need for the introduction of «direct-costing» system in
ASTC «RIS». Considering the possibility of
implementing the «direct-costing» system in parallel
with the traditional cost accounting system, the
authors give characteristics to operations management
and selling profitability, that allows to be more
responsive to market conditions in pricing and to
assess the contribution of each division in the
organization of ASTC «RIS» in general, aimed at
improving the efficiency of rice production
In connection with the informatization of production,
scientific-technical, social and public activities, the
emergence of the digital economy, there is a need to
protect effectively sensitive and confidential data. The
solution to the problem of creation of system of
information security becomes particularly relevant and
significant, since with the advent of complex automated
information systems significantly increased the quantity
of information stored in the computing device, in single
databases have become integrated information for
various purposes, greatly expanded the number of users
having access to the information resources of the
enterprise. In the article, we have proposed and
scientifically based conceptual foundation and
principles of construction of modern system of
protecting information files to manufacturing
enterprises, which constitute commercial secret, from
damage and unauthorized access. We have identified
the information that requires protection from
competitors and intruders, identified infrastructure their
protection and the mechanisms for their own reliable
operation of protective systems. It is shown that the
objects to be protected from potential internal and
external threats and illegal acts are staff, material,
financial and intellectual resources, means and systems
of informatization and protection of all types of
resources. The basic principles of information security
production of the enterprise are the mutual
responsibility of management and staff, legitimacy,
cooperation with law enforcement bodies, maintenance
of optimum balance of interests of the company and the
individual
The issues of advanced information technologies in
accounting are considered in the article. Some
particular features of the Russian automated
accounting are revealed and the methodology of ITbased
management is demonstrated. The classification
of the software products applied for accounting
automation is made as well as the rating of the most
common programs for IT-based management in Russia
is provided. Major strengths and weaknesses of ITsecurity
in accounting system are given. The problems
of management activity automation during the period
of transition to the international standards are
considered, among them consideration of time value of
money. The assessment of modern automated
accounting system in the Russian economy made by
well-known scientists is given. Special attention is
paid to remote hardware and program resources while
solving the problems of IT-based management. The
author of the article also considers the problems of
application prospects in accounting in self-developing
expert systems based on competitive software
products. Some particular problems of information
security posing threat to the application in information
technologies in management are presented. In addition
to all this, the practical experience and a high standard
of professionalism of an accountant are presented
Solutions of a complex task of the analysis and
assessment of efficiency of interaction of levels and
branches of the government intended to provide
successful development of regional economy,
economy of the separate territory, SEZ are proposed.
The task selection is justified based on the results of
the analysis of trends, theoretical framework and
practices of development management of regional
economy and territory. In the study, special attention is
paid to the creation and development of special
economic zones (SEZ). Proposals and
recommendations for improving the tools to control
the development of regional economy and economy of
certain areas, including a SEZ and to evaluate the
effectiveness and efficiency of the interaction between
levels and branches of government involved in the
creation and implementation of projects of the SEZ are
developed. It is shown that the use of the developed
recommendations improves the prospects for
successful development of territories and increases the
effectiveness of management of regional economy and
development of the SEZ
Problems of practical application of the professional Accountant standard are revealed and recommendations about improvement of his contents are identified in the article. Relevance of researches is caused by discrepancy of separate provisions of the professional Accountant standard to the legislation on accounting, and absence of thorough investigation of the single questions concerning application of the professional standard by employers. It is possible to carry to such questions: - uncertainty of the requirements to qualification, education level and experience of professional activity shown to applicants for a position of the deputy chief accountant; - lack of similar requirements to officials to whom the duty of conducting accounting and drawing up accounting reports, except the chief accountant is assigned; - discrepancy of the skill levels enshrined in the professional Accountant standard, to modern realities of professional activity in large economic subjects and to educational programs of higher educational institutions. The authors have proved introduction to the professional Accountant standard of new labor functions and the highest levels of qualification corresponding to them for the chief accountants and other officials who are carrying out consolidation of financial statements, preparation of the tax reporting of large taxpayers
The article considers the economic growth and its components, the main indicators, targets and the effect that it has on the economy. In addition, we briefly describe the main trends of the economic growth of the Krasnodar region and the forecast of their change over the next 2 years
This article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets
The article considers brief theoretical information of the wavelet transform and the methods of identification of nonlinear time-varying systems using multiresolution wavelet transform. The methods of data processing based on wavelet transformation are widely used in recent times. Wavelets have significant advantages compared to Fourier transform because wavelet transform tells you about not only the frequency spectrum of the signal, but also on what point in time came one or another harmonic. With their help, you can easily analyze intermittent signals or signals with powerful bursts. Moreover, wavelets allow us to analyze data according to scale, on one of the preset levels (small or large). The unique properties of wavelets allow constructing a basis in which the representation of the data will be expressed with just a few nonzero coefficients. This property makes wavelets a useful tool for data packaging. Small expansion coefficients may be discarded in accordance with the selected algorithm without a significant impact on the quality of the compressed data. Wavelets have found wide application in digital signal processing and data analysis. There are two classes of wavelet transforms: continuous and discrete. In the article implemented the discrete wavelet transform with the resulting output distribution on a 3D graph. The algorithm and the results of converting a time series of indicators of integrated industrial systems of the sugar subcomplex in the agro industrial subcomplex. The methods of neural network modeling for improved accuracy in predicting high-frequency oscillation are applied in the research. The method of determination of cyclic patterns based on coefficients of the wavelet transform is proposed