Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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363 kb

PROBLEMS OF THE ECOLOGICAL SAFETY IN RUSSIA

abstract 1251701054 issue 125 pp. 800 – 811 31.01.2017 ru 345
The need to ensure the environmental safety of Russia is becoming increasingly important nowadays. The article defines environmental security. The article defines the role and the place of environmental security in the national security system of the country. Understanding the essence of environmental problems among populations is a necessary step for the implementation of environmental safety. We provide statistical data of regions of Russia with a very difficult economic situation, as well as the proportion of organizations interested in environmental safety. We have proven ecological degradation after the analysis of the environment and proposed mechanisms of environmental security. The study also reflects the need for changes in the environmental consciousness of the population. The article provides a rationale for the importance of environmental education to ensure the ecological security of the country during crisis. We reveal the understanding of the fact that sustainable development of Russia and national security will be provided only under condition of preservation of natural systems and appropriate support of the state. The article focuses on the need to develop ways of improvement of legal regulation in the field of environmental security of the country. There is a need for public policy that should be aimed at ensuring the environmental security of the country. Therefore, environmental security is an important component of national security, which might become a national idea uniting the peoples of the Russian Federation
171 kb

MOTIVATIONAL MECHANISM OF INCREASING THE EFFECTIVENESS OF ECONOMIC MARKET AGENTS

abstract 1261702055 issue 126 pp. 776 – 790 28.02.2017 ru 345
The article discusses the monitoring of labor in the pilot organizations. The monitoring of labor indicates that nowadays it is particularly relevant to introduce organizational innovations in the field of staff remuneration in order to stimulate the proper production behavior. The article deals with the problems of innovative development of the employee’s motivation in an unstable economic development. The authors proposed the technique of information provision of the management staff with natural and value indices of labor resources generated in IFRS. An effective system of motivation of the personnel is of a particular importance in a turbulent economic environment, because in a competitive environment the employer views the staff as an essential resource that determines the success of economic market agents. The greatest attention should be paid to the staff training and saving valuable employees that enables organizations to achieve high financial results. The main aspect of the solution of many administrative decisions is a science-based system for obtaining timely, reliable and cost-effective information on the use of labor resources generated in the accounting and analytical base of the organization
143 kb

THE POLICY OF IMPORT SUBSTITUTION IN THE RUSSIAN ECONOMY

abstract 1221608058 issue 122 pp. 855 – 865 31.10.2016 ru 347
The import substitution problem, that is replacements on the Russian commodity market of foreign production with domestic, is not new and periodically rises including the country leaders. In the first queue, import substitution connects with the solution of one of the main objectives of economy of Russia – its diversification. However, an attempt to develop complete policy of the power was made only after imposition of sanctions. So, it was told about need of overcoming critical dependence on foreign technologies and industrial output in the message of the Russian President to Federal Assembly at the end of 2014. The Russian President Vladimir Putin urged to use the situation developing in connection with sanctions for an exit to new boundaries of development and during "straight line" in April of the current year. Now, by estimates of the government, the import share in various industries of economy is extremely high. For example, Russia imports in civil aircraft construction more than 80% of accessories, in heavy engineering – about 70%, in the oil and gas equipment – 60%, in the energy equipment – about 50%, in agricultural mechanical engineering to dependences on category of products – from 50% to 90% of details etc. The opinion is popular that the moments, heavy for economy of Russia, connected with decrease in foreign demand for the raw materials delivered by Russia and natural devaluation of ruble are a peculiar window of opportunities for development of the domestic industry and deepening of import substitution. However, despite a number of the "successful" moments in this sense, is, for example, crises of 1998 and 2008, the state did not use them fully
213 kb

ENVIRONMENTAL AND ECONOMIC ASPECTS OF INDUSTRIAL LIVESTOCK

abstract 1251701030 issue 125 pp. 443 – 463 31.01.2017 ru 347
One of the main criteria of efficiency technologies in livestock production is the level of the negative impact on the environment per unit of time, or volume of production. Intensification and specialization can significantly improve efficiency, but at the same time can increases the impact on agro-ecosystem. An important condition for the preservation of ecosystems is to find ways of using animal waste as a raw resource. The ecological balance can ensure the production of meat and dairy products for industrial technology in family farms of 50-200 cows and up to 10 thousand pigs. Economically advantageous to carry out the raw manure to a distance of no more than 10-15 km, which is achieved with a small population, when fully formed wastes are used to improve soil fertility. For large mega-complexes advisable to equip their facilities for the production of biogas and the use of covered manure storage. In its turn, to prevent infection of livestock production, bentonite clay should be used as sorbents. This technology content of the stomach-governmental and poultry should be humane with respect to them, environmentally safe for the ecosystem, cost-effective and competitiveness for producers, safe for consumer
198 kb

CONTROLLING OF CONSUMER PRICES DYNAMICS AND LIVING WAGE

abstract 1261702030 issue 126 pp. 403 – 421 28.02.2017 ru 347
In accordance with the Presidential Decree of 21 August 2012 â„– 1199 one of the 11 integrated indicators of the activity of executive authorities is the measure "real disposable income of the population". For its calculation it is necessary to measure the level of consumer prices. The article presents the minimum consumer basket of physiologically essential food products, designed in 1993 by the Institute of High Statistical Technologies and Econometrics (IHSTE) based on the initial data of the Institute of Nutrition of the Russian Academy of Medical Sciences, and the results of measuring the cost of the consumer basket IHSTE and inflation index in 24 years (1993 - 2017). We discuss the application of the developed tools in Controlling of the level of consumer prices and living wage. According to M. Orshansky, living wage can be estimated by multiplying the cost of the minimum food basket by a factor which is equal to the quotient of all costs to the costs of food costs for a poor family. This work is aimed at the elimination of the monopoly of Rosstat in the calculation of indices of inflation, the living wage and the real disposable income of the population. The methods of the measurement and the use of inflation constitute an important part of training courses in econometrics, which are taught in the context of the scientific-educational complex "Engineering Business and Management" of the Baumann Moscow State Technical University. Nobel Laureate in Economics Vasiliy Leontiev thought that only 1% of economists analyze the newly collected data, 30% use the data contained in the publications of predecessors, and the rest did not turn in their arguments to the real world. This work belongs to the 1% of publications (which analyzes the newly collected data), about which Vasiliy Leontiev wrote
231 kb

PROBLEMS OF AGRICULTURE OF THE RUSSIAN FEDERATION IN THE CONDITIONS OF ECONOMIC SANCTIONS AND THEIR SOLUTIONS

abstract 1321708064 issue 132 pp. 798 – 817 31.10.2017 ru 347
In the article, problems of Agro-industrial complex of Russia in the conditions of economic sanctions are considered. External and internal circumstances, which influence the solution of ensuring food security’s problems of the state, are examined. In particular, Russia's accession to the World Trade Organization and participation in regional integration associations on economic space of the CIS is considered. The analysis of the Russian Federation’s participation in the Eurasian Economic Union is carried out. Need of import substitution agricultural production is considered. System problems in the agrarian sphere of economy and difficult internal macroeconomic conditions are analyzed. In this article, we perform an analysis of agricultural production on categories of farms in the Russian Federation for 2013-2015. The conclusion is drawn that in farms of all categories intensive growth is observed. Following the results of 2015, the level of food security, which was reached in previous years, remains. At the same time, threshold values, which are established by Doctrine to food security, are exceeded. On grain: 99,1% against 95%, on potatoes - 97,2% against 95%, on sugar - 93,5% against 80% and on vegetable oil - 84,3% against 80%. In the article, the analysis of main types of import-substituting food products’ production is carried out to the Russian Federation for 2013-2015. Trade and investment communications of the Russian Federation’s agroindustrial complex for this period are studied. The valid conclusion about positive tendencies in these directions is given. The influence of the anti-Russian sanctions on financial and investment conditions of Russian agro-industrial complex’s development was analyzed. In the article, ways of food security strengthening of the state and processes of import substitution are offered: optimization the forms and mechanisms of agricultural industry’s state support, innovative development of branch, increase in availability of credit resources to agricultural producers, preparation and involvement of qualified personnel for agricultural industry, to improve the social living conditions in the village and state regulation of the agricultural markets. The conclusion is drawn that the problem of Russian ensuring food security in the conditions of sanctions has to be solved on the basis of intelligent long-term and system decisions, on the basis of a research and implementation of the effective long-term strategy to develop the agricultural industry
176 kb

SINGLE ACCOUNT SPACE AND USER AGENTS AS TECHNIQUES FOR THE DEVELOPMENT OF ACCOUNTING

abstract 1181604034 issue 118 pp. 610 – 626 29.04.2016 ru 349
Accounting science in the conditions of globalization of economic relations, the continuing growth in the volume of trade, the development of economic ties, tools, implementation of financial and economic relations cannot remain within the achieved level of its theoretical foundations. Accounting should not become an obstacle to the implementation of the provisions of the economic growth of the business entity. The same can be said about the currently used mechanisms of control of economic relations and taxation. In this regard, and taking into account the development of techniques for automated data exchange there is an objective need for the development of Agency in the formation, generalization and analysis of accounting information. The article describes some trends in the development of accounting theory, defined by the concepts of user agent uniform accounting and space as a technique of improving the accounting system. We have defined roles and functions of the user agents, their place in a single user space. The authors justified the proposal by the movement of accounting information in modern conditions of globalization of accounting procedures. The article has proposed mechanisms of recording and summarizing information on individual areas of accounting and taxation. We have also defined roles and methods of participation of various economic actors in the scope of the proposed mechanism of functioning of the unified accounting space
104 kb

ABOUT THE PROBLEMS OF USING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS AS A TOOL FOR REFORMATION OF ACCOUNTING AND REPORTING OF THE BUDGETARY SPHERE

abstract 1291705005 issue 129 pp. 62 – 67 31.05.2017 ru 349
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
165 kb

PROBLEMS OF CONSTRUCTION OF A SMALL BUSINESS SALES SYSTEM

abstract 1201606017 issue 120 pp. 282 – 294 30.06.2016 ru 350
Availability of selling channels is the key to further successful development of subjects of small agrarian farms. Today, the share of large chain retailers continues to grow, breaking the 25% bar of all retail sales, and the share of agricultural markets and fairs reduced by reason of redundancy for the control and regulation of trade. Recent monitoring revealed that prices of cabbage, carrots, tomatoes, potatoes, onions, and beets at agricultural fairs were 15-20% lower than in stores. So, if to destroy small market infrastructure, the peasant farm, personal subsidiary and other small agricultural production, provision of their products to local farm markets just dies. However, agricultural markets are waiting for bad changes – they will be obliged to work only indoor, in permanent buildings. Agricultural markets, which can not cope with the implementation of the new law, will be forced to close, to withdraw from the market. The authors predict that the closing of small markets will lead to a rise in price of foods on the average on 15% and believe the decision of postponing the implementation of the law to 2010 is correct, including transferring territorial authorities the right to carry agricultural markets in capital structures, allocation to mobile trading in a separate category with a simplified procedure of regulation, and making transparent and unified principles of regulation of non-stationary trade
308 kb

A DEVELOPMENT TRAP FOR CORPORATE CAPITAL

abstract 1321708089 issue 132 pp. 1122 – 1131 31.10.2017 ru 350
The article considers specific obstacles (traps) which can occur during the embedding of the corporate capital in a changeable economic system of Russia. The author reveals the causes and consequences of emergence traps in the development of corporate capital, among which are: the rapid transformation of the financial component of economic relations and prolonged elevation of power over the property, the unpredictability and variability of economic policy, institutional deformation, resulting in scarcity of necessary resources for the development of corporate capital and embedding it in the flow of change, lack of trust entities to the policies of the state, «manual economy». The aim of the study is an in-depth search of potential possibilities of corporate capital and the ways out of the formed on the system of socioeconomic transformations of the pitfalls of development. In the process of research, the author used the cognitive capabilities of the system approach, institutional theory, and the conceptual provisions of politico-economic and evolutionary theories. The study was conducted with the help of dialectical, empirical, historical, logical, structural methods
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