Scientific Journal of KubSAU

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

DEMAND DETERMINANTS ON THE RUSSIAN PHARMACEUTICAL MARKET IN THE CONDITIONS OF SANCTIONS

abstract 1221608036 issue 122 pp. 496 – 508 31.10.2016 ru 303
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
149 kb

METHODICAL RECOMMENDATIONS ABOUT ACCOUNTING OF REVALUATION OF FIXED ASSETS IN THE CONDITIONS OF REFORMING OF NATIONAL STANDARDS OF FINANCIAL STATEMENTS

abstract 1291705044 issue 129 pp. 508 – 520 31.05.2017 ru 303
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
134 kb

INTELLECTUAL PROPERTY IN INNOVATIVE ACTIVITY OF CORPORATIONS

abstract 1191605085 issue 119 pp. 1237 – 1247 31.05.2016 ru 305
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
193 kb

SCIENTIFIC AND METHODICAL BASE PROVIDING IMPLEMENTATION OF PLANS FOR CREATION AND MANUFACTURE OF MODERN ROCKET-SPACE TECHNOLOGY

abstract 1271703074 issue 127 pp. 1056 – 1074 31.03.2017 ru 305
The article examines the problems of innovative development of various types of rocket and space technology, created with use of high technologies, industrial, scientific-technical and intellectual potentials. The relevance of these issues due to the need of modernization of the Russian economy in the long term. In the course of the study using the mathematical tools offered the important task of improving the scientific and methodological framework intended for implementation of innovative strategies in the field of space activities that help to improve the degree of feasibility of plans and programs to create high-tech products and services for various purposes. The article analyzes the features of the plans for the creation and production of advanced rocket and space technology, their impact on the pace and quality of exploration and use of outer space, which is determined using a simulation model and applying methods of program-targeted planning
149 kb

TO THE ISSUE OF ELIMINATING THE NEGATIVE IMPACT ON THE EXISTING SPECIALLY PROTECTED NATURAL AREAS OF THE KUBAN

abstract 1291705090 issue 129 pp. 1245 – 1256 31.05.2017 ru 305
Existing control system of functioning specially protected natural areas is not sufficient for the preservation of biological and natural diversity of the Krasnodar region. To create favorable conditions it is necessary to ensure the safety of ecosystems on the territory of natural distribution, conservation of viable populations of plants and animals, maintenance of ecological processes. It is necessary to do a cadastral registration of newly formed protected natural areas, to do a preparation of a management plan for the newly formed protected natural areas, to do an evaluation of effectiveness of intermediate design solutions, to do full ecological survey of natural objects, which is planned to declare the specially protected natural areas at the regional level. In our opinion, on the territory of Krasnodar region it is necessary to adjust the regulatory legal acts in accordance with applicable law, it must be coordinated interaction of federal and regional authorities. We consider that it is appropriate to set a deadline for agreeing the boundaries of protected areas’ zones for entering information into the Unified State register of real estate that will accelerate the procedure of establishment and abolishment of specially protected natural areas
142 kb

DEVELOPMENT OF INNOVATIVE SMALL AND MEDIUM ENTREPRENEURSHIP: APPROACHES TO THE RESEARCH

abstract 1231609028 issue 123 pp. 411 – 420 30.11.2016 ru 306
The article examines and summarizes the approaches to the study of innovation activities of small and medium-sized businesses. It gives substantiation of the innovative activity of small and medium-sized businesses, along with big business. Three groups of studies aimed at understanding the conditions and substance of innovation activities of small and medium-sized businesses are identified. The first group consists of empirical studies of small innovative business practices and its support in certain regions. The second group of studies analyzes the infrastructure of innovative activities of small and medium-sized businesses as a prerequisite for its development. The third group of studies examines the institutional constraints of innovative activities of small and medium-sized businesses. The analysis of the development of domestic and foreign authors is carried out. It was revealed that the institutional approach gives the modern tools for the analysis of the conditions of innovation activities of small and medium-sized businesses, namely the institutional constraints, entrepreneurship support institutions. The role of taxation as one of the key factors shaping the institutional environment of entrepreneurial activity is noted. Thus, article systematizes approaches to the analysis of innovative activities of small and medium-sized businesses, highlights the role of institutional conditions and restrictions. The results are useful for the formation of the strategy of development of small and medium entrepreneurship in order to enhance its innovative activities
303 kb

SECTORAL ASPECTS OF DEVELOPMENT OF IMPORT SUBSTITUTION IN THE SPHERE OF PLANT-GROWING AND WINE-MAKING INDUSTRY

abstract 1311707118 issue 131 pp. 1449 – 1461 29.09.2017 ru 306
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
129 kb

MATERIAL STIMULATION OF WORK OF AGRICULTURE WORKERS

abstract 1341710064 issue 134 pp. 793 – 803 29.12.2017 ru 307
In the article, general question of material stimulation of workers are considered. There are given the definitions of concepts "interest", "motive", "motivation", "stimulus", "material stimulation", shown the main problems that are related to the motivation of workers and employers, whose solution is closely related to the successful, realization of the program for the development of the agro-industrial complex. The main reason for the shortage of labour in agriculture is a low level of wages that does not meet the needs of the population. Forms and wage systems in agriculture are justified by the features of agricultural production, payments in kind are applied. In connection with the policy of import substitution carried out by the state, the out flow labour from rural areals hoes decreased. To increase the efficiency of agricultural production it is necessary to carry act various measures including on stimulating workers of the agrarian sphere. It is expedient to divide wages into the main and additional parts while the guaranteed and variable share varies depending on the quality of labour. The use of new incentives for labour activity would make it possible to build a more effective labour incentive system with the use of which the employee will be an interested commodity producer, the owner of the products and resources
235 kb

EVALUATION OF THE EFFECTIVENESS OF PRODUCTION PROCESSES AT THEIR DIFFERENTIATION

abstract 1241610099 issue 124 pp. 1491 – 1502 30.12.2016 ru 308
The overall performance of the company is largely determined by the efficiency of production processes carried out by them. In this sense, the model estimation of efficiency is one of working out in detail of the model of the production process. Accuracy, flexibility and sensitivity of the valuation models depend strongly on the completeness of the accounting features of the production model. In the literature, examine various approaches to the assessment of economic efficiency of production processes. Many of them are characterized by localizing assessment in relation to specific industries or areas of industrial activity. The disadvantage of such approaches is their poor tolerance to the valuation model in other local areas, such as agriculture. To overcome this problem, we propose to carry out the differentiation of the components of the production process, based on the classical approach, but allowing to take into account the distinctive characteristics of agricultural production. For agricultural enterprises are defined the characteristics of the production process. The authors proposed a generalized model that allows assessing the efficiency of production processes in various areas of industrial activity. In the proposed model there are shown superimposed on the manufacturing process constraints. To ensure the continuity of an estimation of efficiency of production processes into the model we have introduced components that transform the characteristics of a production subsystem into the characteristics of the economic subsystem
259 kb

FEATURES OF ACCOUNTING THE SALE OF PRODUCTS, SERVICES AND ASSETS AT THE WOOD INDUSTRY

abstract 1281704079 issue 128 pp. 1130 – 1147 28.04.2017 ru 308
In the given article, the activities of Factory Afzelia are considered. The authors worked to briefly consider the economic characteristics of the business, including proposals on how to improve sales of finished goods, services and asset. The process of manufacturing products and getting them to market involves a combination of economic factors. The buyer, in turn, reimburses the cost of the products. Sale of the products made in accordance with the agreements or in order free sale directly to the public in market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. The buyer, in turn, reimburses the cost of the purchased products. Sale of products made in accordance with the concluded agreements or in order free sale procedure directly to the public at market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. Thus, the sale price, using as taxable base is the price of the transaction, determined by participants of the contract. This price is recognized market-oriented, unless it is proved otherwise. The burden of proof rests with the tax authorities. But, such rule is useful to apply by the sides of the contract to avoid further accrual of amounts of tax to the budget and the payment of interest amounts to not transferred amount
.