VESTNIK 2(6) 2016
- VESTNIK 2(6) 2016
- Date publication on the site:
- 2016-08-30 09:24:08
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EFFECT OF SMALL DOSES OF SHORT-WAVELENGTH ELECTROMAGNETIC RADIATION ON THE PRODUCTIVE AND HEMATOLOGICAL PARAMETERS OF SHEEP
UDC: УДК 619:539.16.04:636.32/.38
Authors: Yury Aleksandrovich Alexandrov ;
The experiment presents the data on the effects of low doses of gamma radiation on productivity and hematological parameters of peripheral blood of sheep of Prekos breed. The total gamma-irradiation was carried out for gamma-setting “Puma” with a radiation source Cs-137 for irradiating the exposure dose 0,28 · 10–4 A/kg (6,40–6,57 R/min). It was found that low doses of ionizing radiation, in the exposure doses range of 0,65 · 10–2 C/kg – 2,58 · 10–2 C/kg, stimulate the growth of young sheep, which manifests itself in excess body weight of the experimental animals in comparison with the biological control for 6–9 %, and in increase of wool productivity of 3,6–8 %. The technical quality of the wool in fineness, length, crimp, suint content did not differ from the wool of sheep from biological control. The experimental animals had a slight dose-dependent decrease in the number of leukocytes, including lymphocytes and neutrophils. This reduction was 40–50 % of baseline during the gamma irradiation at a dose of 75 and 100 F for 5–10 days after exposure to radiation, and 15–25 % of baseline at a dose of 25 and 50 R. 30–60 day of the study showed stabilization of both the total number of leukocytes and violation in the ratio of lymphocytes and neutrophils in the direction of increasing the content of the first, and the reduction in the relative number of neutrophils. In the same period there was a shift of neutrophil formula to the left in leukogram. Myeloid and young forms of neutrophils started to appear. All this indicates the recovery of leukopoiesis in red bone marrow. The experimental group of sheep did not have changes of erythropoiesis. The number of red blood cells and hemoglobin level in the experimental groups matched indicators of biological controls. Thus, the effect of low doses of ionizing radiation on sheep provokes the phenomenon of radiation hormesis, manifested by stimulation of physiological processes, by increase in meat and wool productivity, by increasing immunobiological reactivity.
GROWING OF BROWN RUST AND CONTENT OF TANNING SUBSTANCES IN LEAVES OF SPRING WHEAT
UDC: УДК 632.35
Authors: Nina Nikolaevna Apaeva ; Lyubov Vladimirovna Kudryashova ; Asiya Mantsurovna Yamalieva ;
Phenolic compounds constitute the largest group of protec-tive substances in plants. Tanning substances are phenolic compounds that play a crucial role in plant resistance to pathogens, especially based on hypersensitivity. Tanning substances contained in underground and above-ground parts of plants: accumulated in the cell sap. They do not have a direct effect on the pathogen, but their oxidation forms, have a significant impact on the process of pathogenesis. The content of tanning substances is different by plant species, but it is insufficiently studied in the tissues of crops. The study found that the content of tannins in spring wheat leaves infected with brown rust, increases. Its accumulation does not occur over the entire leaf, it is localized in the lesions. The concentration of tannic substances in the infected tissue increases by 9 times as compared to their natural level in healthy cells. Content of tannic substances increases when exposed to chemical agents plants (fun-gicides) in the leaves. The study found that spraying the plants of spring wheat by fungicide helps to increase twice the content of tannic substances in the leaves. Chemical drug Alto super promotes the greatest increase of the content of tannic substances in leaves of spring wheat as opposed to the biological preparation Agate 25 K. Processing of seeds of spring wheat by fungicides increases the content of tannic substances in the tissues of spring wheat 1,6–2,5-fold.
USE OF NATURAL SUPPLEMENTS IN TECHNOLOGY OF BAKERY PRODUCTS OF LOW HUMIDITY
UDC: УДК 633.1:631.576.2
Authors: Faina Ivanovna Grazina ; Oksana Anatolievna Danilova; Tatiana Nikolaevna Emelyanova ;
Bakery products are the part of essential nutrition. Baranki (bagels) are the special sort of bread products made of a ring-shaped dough. A contributing factor to the decline in production and sales of baranki also is the loss of their consumer properties during storage (reduction of swelling and intensity of smell, increased strength), including the lack of functional products that meet modern food concepts. In this regard, there is a need to improve technologies of su-perior quality and functionality of bagels making. In our studies, in different years, we studied the influence of peanut, sunflower seed, sesame, walnut kernels, on the quality of the butter and egg bagels. Such products as peanuts, sunflower seeds, sesame seeds and walnuts have a high biological value: higher content of protein, unsaturated fatty acids. The dough was made by sponge method, all additives were added grated. Besides additives, the tech-nology of making bagels did not differ. In the first study the optimum on all indicators turned out to be the bagels with 10 % peanuts by weight of flour. There was the noticeable taste of peanut kernels and with a pleasant aroma of nuts. In the second study the best products were ones with the use of 4 % of sesame seeds to dough weight. Physico-chemical parameters of finished products were not deteriorated because of the use of high oil content seed. Nutritional value improved by increasing protein content and increase of unsaturated fatty acids. Thus, for the purpose of assortment expansion, improvement of nutri-tional value of product in the butter baranki making, it is possible to use grated kernels of peanuts in the amount of 10 % by weight of flour, and sesame seeds in the amount of 4 % by weight of flour for making egg baranki.
PRODUCTIVITY OF THE VARIETIES OF BRASSICA NAPUS IN THE MIDDLE URALS
UDC: УДК 633.3:631.582
Authors: Nadezhda Ivanovna Kasatkina ; Zhanna Sergeevna Nelyubina ;
Spring rape (Brassica napus) – is relatively new for the Udmurt Republic and yet little spread multidimensional crop. For the successful expansion of the area under this crop, it is important to know the level of seed and feed efficiency, depending on the characteristics of the variety, weather conditions, growing location. Field experiments to identify the feed and seed productivity of spring rape varieties were carried out in 2012–2014 in accordance with the methodology of experimental work on sod-podzolic medium-loam soil. 7 varieties of spring rape recommended originators were included in the collection nursery. On average, the gathering of dry weight of studied varieties of rapeseed for 2 years of studies was 2,2–2,8 t/ha. The yield of dry weight at the level of the standard Accord (2,8 t/ha) was obtained from varieties Ratnik and Ermak (2,7 t/ha). High mass of one plant – 9,5–10,8 g, their foliage – 54–58 % contributed to the formation yield of these varieties. Dry matter rape varieties contained 15,7–17,9 % of crude protein, crude fat – 2,5–3,7 %, the concentration of metabolizable energy was 8,9–10,3 MJ. One feed unit contained 74–114 g of digestible protein. Rape varieties Ermak and Bulat provided relatively high productivity: gross harvest of feed units – 2,05–2,32 thousand/ha, the exchange energy – 25,2–27,8 GJ/ha, crude protein – 0,45–0,46 t/ha. Relatively high seed productivity of the varieties Ratnik (1,35 t/ha) and Bulat (1,40 t/ha) was due to the increase in the number of extant to harvesting the plants by 19 and 10 pc/m2, respectively, the pods per plant – 3 and 11 pcs. and weight of seeds per plant – 0,3 g.
STUDY OF OXIDATIVE DAMAGE IN COLLAGEN LOW-VALUE RAW POULTRY PROCESSING, USING A NEW GENERATION OF ANTIOXIDANT DIHYDROQUERCETIN
UDC: УДК 664.94,636.5/.6
Authors: Nadezhda Nikolaevna Kuzmina ; Oleg Yuryevich Petrov ; Ekaterina Anatolyevna Savinkova; Vasily Leonidovich Berdnikov ;
The study proved the feasibility of a new generation of anti-oxidant bioflavonoid dihydroquercetin, which has a high degree of biological activity, and a positive effect on meta-bolic reactions and the dynamics of a number of pathologi-cal processes in the body. The paper explored the possibility of using Dihydroquercetin as an antioxidant, an objective conducive to increasing length of service of storage collagen raw poultry processing. To achieve the objectives of the study, it required laboratory tests to determine the acid and peroxide numbers of the homogenized skin of broiler chickens after 7 days of storage. Dietary supplement “Dihydroquercetin” was added to the test samples at the rate of 0,5; 0,75 and 1,0 kg per 100 kg of the basic raw material, in compliance with the recommended standards. Adding dihydroquercetin to raw control samples contributed to a significant reduction in degree of oxidative deterioration. Introduction antioxidant in studied concentrations helped to reduce the acid number to 31–59 %, and the peroxide number – 2–4 times with respect to these parameters in the control sample. The results assure high efficiency in use of dihydroquercetin as active antioxidant that emphasizes its advantages compared with existing analogues.
MICROBIOLOGICAL ACTIVITY AND WATER REGIME OF THE SOIL OF WINTER RYE, CULTIVATED ON DIFFERENT FALLOW PREDECESSORS
UDC: УДК 633.14:631.585
Authors: Albert Nikolaevich Kuzminykh ; Galina Ivanovna Pashkova ;
One of the reasons of instability of high crops of agricultural crops in the Non-Chernozem zone of Russia is the low level of soil fertility. In recent years, due to the sharp reduction in use organic and mineral fertilizers by agricul-tural enterprises of the country, this problem has become more urgent. Therefore, agronomic science began to pay more attention to the study of the biological agriculture, which allows to create highly productive and environmentally sustainable agro-ecosystems, more fully and rationally use the potential of biocenosis and agrocenosis natural resources of the region. In the Non-Chernozem zone of the Russian Federation winter rye in the rotation mainly placed on complete, occupy and less – green-manured fallows whose value in recent years is increasing. Sideration vapor, as agro-technical reception, can be a major area of biological agriculture and the way of producing high yields of agricultural crops. The researches about of the influence of complete, green-manured, occupy and long fallows on the biological features and water regime soil of winter rye in the conditions of the Republic of Mari El were conducted in this study. It is revealed that the weather conditions of the vegetation period of the Republic of Mari El allows cultivation of winter rye on a green-manured fallow. With timely ploughing green manure the amount of pro-ductive moisture in soil before sowing of winter crops was sufficient. As food and energy material for soil microor-ganisms, plough organic matter green manure contributes significant in increasing microbiological activity soil. Replacement of complete and occupy fallows on the green-manured fallow, and cultivation on it winter rye allowed to obtain a statistically significant increase of productivity of grain.
POSSIBILITY OF SOIL FUNGI USAGE FOR BIOLOGICAL CONTROL OF ROOT ROTS OF CEREAL CROPS
UDC: УДК 632.3.01/.08
Authors: Olga Gennadyevna Maryina-Chermnykh ;
Disease root rot of cereals is the most common disease, both in Russia and abroad. As a result, this disease affects the root system of plants, which inhibits their normal devel-opment and growth, and in the case of severe lesions, yield of crops may be reduced by 50 percent or more. The wide distribution and high severity of the disease has necessitated the development of effective control measures, due to the fact that the inoculum may stay for a long time, stored at different depths in the soil, therefore, chemical protection against diseases is ineffective. The article is devoted to the analysis of the biological method of fighting based on the use of soil fungi biological agents against soil phyto-pathogens, where these principles are based on phenomena such as hyperparasitism and antibiosis between microor-ganisms, representing saprotrophs, parasitic and pathogenic microbiota of the soil. The use of closely related species of fungi of hypoallegenic or avirulent strains of the pathogenic may result in the phenomenon of induced resistance of the host plants to fitopatogene. Competition for living space between virulent and avirulent strains in the rhizosphere of roots of plants plays a role to reduce the level of destruction of plants. Thus, fungi are promising agents against root rots of cereal crops, and the soil for them, it's natural habitat, but considering, that cereal crops are cultivated in different soil-climatic conditions, it is obtain a universal bioagent. For the development of technologies of application of biological products it is necessary to know the physico-biochemical factors of the process of colonization of the roots and specificity of the most effective strains.
IMPROVING THE STAGE OF ROOTING IN CLONAL MICRO-PROPAGATION OF RASPBERRIES
UDC: УДК 634.1/7
Authors: Marina Gennad'evna Markova ; Elena Nikolaevna Somova ;
The rooting of red raspberry in the in vitro crop passes without difficulty compared with remontant raspberry, which refers to the hard-rooting crops. In this regard, the aim to improve the rooting ability of remontant raspberry micro cuttings is of interest. The article presents the results of studies on the combined influence of the nutrient medium Kvorina-Lepori, combined illumination (red, blue, white light) and growth regulators Ribav-Extra, HB-101 on rhizogenesis of micro cuttings of red raspberry of the variety Gusar and remontant raspberry of the variety Gerakl in the in vitro crop. Aim of the work is to study the influence of growth regulators Ribav-Extra and HB-101 on the rhizogenesis of raspberries in in vitro conditions. The influence of growth regulators was studied at the stage of rooting. Raspberry microplants were cultivated in a nutrient medium Kvorina-Lepori at an illumination of 2,2 thousand lux under LED illuminators of different spectral composition: for variety Gusar – a ratio of red, blue and white light – 1 : 1 : 1, and for variety Gerakl – 2 : 1 : 1, respectively. It has been estab-lished that the rooting ability of red raspberry of the variety Gusar with the addition into the nutrient medium the growth regulators Ribav-Extra and HB-101 in micropropagation in stage rooting was at level control variant (96,8 %); at that, the root system of microplants was improved. Adding to the nutrient medium HB-101 preparation on stage rooting increased the percentage of rooting ability micro-cuttings of remontant raspberry of the variety Gerakl to 98,4 % and improved the development of the root system of microplants.
INFLUENCE OF TIMING AND DOSES OF NITROGEN FERTILIZATION ON YIELD SPRING WHEAT
UDC: УДК 633.11«321»:631.84
Authors: Albert Nikolaevich Kuzminykh; Galina Ivanovna Pashkova;
Food grain production per capita in the whole of Russia, including in the Mari El Republic is not enough. Therefore, one of the main tasks of agriculture is to increase grain production. In the Mari El Republic among spring cereals important food is the significance of spring wheat. Development of actions that improve grain yield of spring wheat, is one of the main tasks for agricultural science and practice. Among the techniques of increasing the yield of wheat an important place should be given to proper applica-tion of fertilizers taking into account biological features of culture, soil fertility and growing conditions. These studies have been conducted at the base of the experimental field of the Mari State University in 2014. The aim is to study the influence of timing and doses of nitrogen fertilization on the yield formation of spring wheat. Norms of fertilizers were calculated by the balance method for obtaining 3,5 tons of grain per 1 ha. Triple superphosphate, potassium sulfate and ammonium nitrate were used as fertilizers. The study revealed that nitrogen fertilization increases photometric indicators of spring wheat. Net productivity of photosyn-thesis was at its maximum during the period of stem elongation-earing. In the variants with application of nitrogen fertilizing, the participation rate was higher than the control by 3,7–4,7 g/m2 of leaf surface per day. Nitrogen fertilization significantly increased grain yield of spring wheat. Contributes to the control amounted to 1,31–1,47 t/ha depending on the variant. Analysis of yield structure of spring wheat revealed a positive influence of mineral fertilizers on the productivity elements of culture.
DEVELOPMENT OF A NEW FUNCTIONAL PRODUCT FROM POULTRY PROLONGED STORAGE
UDC: УДК 664.94,636.5/.6
Authors: Oleg Yuryevich Petrov; Nadezhda Nikolaevna Kuzmina; Ekaterina Anatolyevna Savinkova;
Interest in herbal remedies has grown significantly in recent years. It is safer and more physiological for the human body than the usual modern medicine synthetic additives. Herbal drugs are most widely represented in flavonoids. Dihydroquercetin (DHQ) is the most important representative of this class of compounds. It has a high degree of biological activity, providing a lot of positive effects on metabolic reactions and dynamics of different pathological processes. Development of meat products involves the use of environmentally friendly, dietary poultry and adding dihydroquercetin will contribute to a significant reduction in the formation of oxidation products. Conse-quently, the storage period of products will be significantly increased due to the high antioxidant activity of the drug, and biological value of products will also increase. The use of DHQ in the product formulation of poultry would help to give them the functional orientation, and will create conditions for the prevention of a number of diseases, due to a number of unique features of the product, which in addition to a high antioxidant activity, has capillary-tread, anti-inflammatory, radioprotective, detoxification and hepatoprotective properties.
TREATMENT OF GASTROINTESTINAL DISEASES IN CALVES USING NATURAL ENTEROSORBENT
UDC: УДК 619:615.3
Authors: Sergey Yuryevich Smolentsev ;
The aim of the study was to evaluate the effectiveness of polisorbin drug for the treatment of gastrointestinal diseases of nutritional origin in calves. The scientific-production experiment was performed on the basis of the Collective Farm “Iskra” of the Kuzhenersky district of the Republic of Mari El, where two groups of calves of black-motley breed at the age of 2 days were chosen by analogy. Each group included five animals with symptoms of disorders of the gastrointestinal tract. Calves of the experimental group individually with colostrum received polisorbin at 100 mg/kg of body weight 2 times a day. The calves of the control group did not receive sorbents. Treatment of this group of calves was performed with enrofloksotsin drug at 2,5 mg/kg of body weight once a day. Duration of the experiment was 10 days. Before starting the experiment study on the content of feed microscopic fungi and mycotoxins was carried out. Infectious diseases were excluded. Mycological study found high extent of defeat of forages with fungi Aspergillus genera, Fusarium, Penicillium, and myco-toxicological analysis found in mycotoxins in feed: aflatoxin B1, patulin, zearalenone. The study found that the experimental group of calves during treatment with the drug polisorbin (100 mg/kg of body weight) demonstrated improvement in general condition on the second study day, a full recovery of calves in this group occurred on the fifth day of treatment. At 10 days of age the experimental calves were transferred to the general group.
INFLUENCE OF ANTIGENS OF BLOOD TYPES ON REPRODUCTIVE QUALITIES OF STUD BULLS
UDC: УДК 636.22.28.082
Authors: Ludmila Valerevna Holodova ; Klavdia Sergeevna Novoselova ;
Blood groups are used in animal breeding to improve the efficiency of selection and breeding work. One of the areas of application of blood groups is to identify markers of high productivity, reproductive qualities, and so on. This article presents research results of the immunogenetic blood test by bulls of black-pied and holstein breeds from JSC “Maiyskoe”. The study calculated the frequency of antigens in blood group in the test herd bulls. The research has shown that the evaluated bulls-producers have only antigens of seven systems of blood groups of the eight. There were no antigens of EAM blood group system. Studies have shown that the erythrocyte antigens of blood groups of cattle mark the indicators of sperm productivity and its fertility. Identification and use of such markers will allow for the selection of bulls with a view to complete the necessary herds genotypes. The influence of B-system antigens on reproductive qualities of stud bulls in JSC “Maiyskoe” was found. So, antigens А2', U, F may serve as a marker of high reproductive capacity.
FORMATION OF MARES MILK TYPE IN RUSSIAN HEAVY BREED HORSE
UDC: УДК 636.1.034
Authors: Evgeny Dmitrievich Chirgin ; Andrey Vladimirovich Onegov ; Mikhail Alekseevich Yambulatov ;
In the Republic of Mari El, the scientists of the Mari State University more than thirty years engaged in the breeding of Russian heavy draft mares breed for milk production. During this time period the milk yield of mares reached 4007–5235 kg of milk in 210 days of lactation. Mass frac-tion of fat in milk of mares ranged from 1,6 % to 2,0 %, and the milking coefficient was 591,5–696,0 kg. The study investigated morphological characteristics of the udder of mares and correlation of the shape and dimensions of the udder of mares with their milk productivity. The build of dairy mares during this time became less massive and slightly more angular, have little apparent traits of dairy type, on the model of dairy cattle. There was a positive correlation between milk productivity and height at withers and body length mares – from +0,01 to +0,47. There was also a positive correlation between milk yield and live weight of mares +0,24. It was found in the study no corre-lations between body measurements and the measurements of the udder of mares. It is assumed that on the basis of this population of Russian heavy draft horse breed interbreed type of dairy animals is formed.
ROLE OF FERTILIZERS IN FORMATION OF SOIL MICROFLORA AT CULTIVATION OF WINTER WHEAT
UDC: УДК 632.4
Authors: Asiya Mantsurovna Yamalieva ; Sergey Arkadyevich Maksutkin ; Sergey Anatolyevich Zamyatin ;
Winter wheat is one of the main food crops cultivated in the territory of the Republic of Mari El. One of the active ways of anthropogenesis regulating the soil processes directed to increase of soil fertility and improvement of a phytosanitary condition of the soil is use of fertilizers. The purpose of the researches was to study the influence of mineral and organic fertilizers on formation of a microbio-cenosis of the soil, its biological activity and productivity of winter wheat. The researches were conducted in field and laboratory conditions. At the beginning of the growing season the highest ratio of saprotrophs/pathogens occurs in the form of organic technology with application of mineral fertilizers, and at the end of the growing season – in the form of common technology. The greatest development of root decay on winter wheat during all vegetation was observed on option of common technology without application of fertilizers. The greatest percent of decompo-sition of linen fabric was observed on option of organic technology with introduction of mineral fertilizers. Thus, introduction in a crop rotation under winter wheat of a clover siderat and straw mulch of the previous cultures promotes development of saprophytic microflora, increase of biological activity of the soil and improves a phytosanitary condition of the soil.
USE OF THE OPERATING LEVERAGE FOR DEFINITION OF FINANCIAL STABILITY AND RISK
UDC: УДК 336.67
Authors: Tat’yana Andreevna Ignasheva ;
The article is devoted to the analysis of influence force of the operating leverage at a size of the enterprise profit from the point of view of financial stability and level of business risk determination. Division of all set of the enterprise operating costs into fixed and variable types allows using the management mechanism of operating profit known as the operating leverage. The research purpose is caused by aspiration to provide an optimum ratio of the price and fixed costs in production infrastructure of the enterprise for maximizing profit and minimizing of costs. Changing balance of a ratio of the price and the actual volumes of finished goods realization, it is possible to support the established optimum level of the got profit at various parameter fluctuations of the enterprise activity external environment. Research of influence force of the operating leverage at a size of the expected profit was carried out by means of calculation of indicators of the marginal profit which is directly depending on volumes of production variable costs; definitions of the threshold of profitability characterizing the lower bound of firm profitability, and the level of financial durability determining the amount of possible reduction of product sales volumes at adverse market conditions. The second task of the analysis of profitability consists in an assessment of a tendency of the analyzed enterprise approach to a critical point and identi-fication of the reasons which have affected this tendency. According to the given method, setting necessary rate of a gain of product sales volume, it is possible to define the size of the growth of the operating profit sum at the coefficient of the operating leverage which has developed at the enterprise. Distinctions in the reached effect at the different enterprises will be defined at the same time by the distinctions in the ratio their fixed and variable operating costs reflected by coefficient of the operating leverage.
ASSESSMENT OF INEFFICIENT EXPENSES ON SERVICE AND REPAYMENT OF DEBT OBLIGATIONS OF THE TERRITORIAL SUBJECT OF THE RUSSIAN FEDERATION
UDC: УДК 336.1
Authors: Marina Vadimovna Kazakovtseva ;
Questions of management of a public debt became one of the central in economic and political life of territorial subjects of the Russian Federation in recent years. The special importance is gained by an assessment of efficiency of expenses on service of a public debt. The study reveals the factors influencing the cost of finan-cial loans of territorial subjects of the Russian Federation, and gives the formulas to calculate inefficient volume of a public debt, inefficient expenses regarding attraction of the budgetary credits, inefficient expenses on short-term loans, volume of inefficient expenses on payments on repayment and service of a public debt.
SOCIAL ENTREPRENEURSHIP: THE CONCEPT AND THE REGIONAL DIMENSION
UDC: УДК 330.3
Authors: Anna Viktorovna Lisevich ;
The article presents the genesis of the concept of “social entrepreneurship”. Speaking about social entrepreneurship, we must remember that its basis lies in the traditional business environment, and the ancestors were outstanding innovators of his time, who introduced ideas of social responsibility in conjunction with businesses in practice. These include Montessori, M. Yang and M. Yunus. The study presents terminological apparatus of foreign schools, for which social entrepreneurship have innovative entrepreneurial efforts to solve the social problems. Understanding identifies the main difference between social entrepreneurship from other kinds of social activities, which is carried out by commercial and non-profit organizations. Russian scientists have identified social entrepreneurship as a business activity aimed at mitigating or solving social problems, which are characterized by the following features: social impact, innovation, self-sufficiency and financial stability, scalability and replicability, entrepreneurial approach. The study outlines key Russian and foreign funds supporting social entrepreneurship, and gives the examples of Kaliningrad regional organizations that operate within the framework of social entrepreneurship.
METHODOLOGY OF INTERNAL CONTROL
UDC: УДК 657
Authors: Yuliya Barievna Rzhavina ; Elena Yuryevna Yuricheva ;
Modern business climate is based on governing laws and peculiarities of market relations. Successful and steady business of any economic entity directly depends on efficiency of the management system including correctly organized control as the key element. The role of control in the business of any economic entity as well as the role of accounting, management and analysis is very important. National science regarding control is rooted in far past. Complex and profound concept of a “control” is closely related to the notions “management” and “management accounting”. In a competitive environment which is always growing, improvement of internal control and thus organization, development and integration of internal control become considerably actual. Examination of internal control, its subjects, objects and its role in the management process allows extracting separate types of its structure characterized by purposes and methodical specifics. In actual practice internal control system realization should be performed in accordance with the main principles of its efficient organization which are tightly intertwined. The way of its combination depends in a greater degree on particular business conditions. Integration of internal control system into the whole management system brings sustainability of information of different levels as well as allows decreasing of management decision errors.
CHANGES IN THE TAXATION OF PROPERTY ORGANIZATIONS: IMPLICATIONS FOR VOLGA FEDERAL DISTRICT
UDC: УДК 336.02
Authors: Ramziya Kavievna Shakirova ;
The aim of the study is to conduct a retrospective analysis of changes in tax legislation in the part of the tax on property of organizations and identify their impact on the dynamics of the tax base, the amount of calculated tax and the amount of shortfall in budget revenues in the regions of the Volga Federal District. The methodological basis of the research is a set of methods of scientific abstraction and system analysis, including common formal-logical methods (analysis and synthesis, induction and deduction, comparison), as well as private methods (statistical and graphical). The article summarizes the tax amendments related to the transformation of the procedure for determining the tax base for property tax for the period from 2012 to 2015, and also makes a study of empirical data, which reflect the effects of these changes. The study revealed a significant deviation from the average in almost all regions of the Volga Federal District in the index of the dynamics of the tax base for the property tax and the dynamics of the indices lost revenues of regional budgets with little change in the dynamics of the indices of tax accruals. The study identified regions of the Volga Federal District with the greatest potential in terms of revenues from property tax, reflects the share of the Republic of Mari El in the structure of the estimated tax on property of organizations formed in the context of the regions of the Volga Federal District. In addition, the article reflects the influence of the considered changes in legislation on taxes and fees in the accounting procedure for the purposes of calculating property tax, and gives some suggestions for legal persons for the organization of the accounting process.
SOCIO-ECONOMIC COMPONENT THE COMPETITIVENESS OF THE REGION
UDC: УДК 33.332.1
Authors: Elena Yuryevna Yuricheva; Yuliya Barievna Rzhavina;
The article is devoted to socio-economic development of the region and achieving the necessary level of competitiveness. When solving problems of assessing the competitiveness, not only the calculation of economic performance plays an important role, but also social indicators, which include a number of fairly common criteria clearly characterize the level of development of the region. The achievement of a certain level of socio-economic indicators of the region development is one of the main functions of government. This area of development is particularly relevant in times of crisis in the economy. In particular, the example statistics in the republics of Mari El, Chuvashia and Mordovia conducted an analysis of the dynamics of employment, incomes, gross regional product per capita. The comparison is made not only between the republics, but also to the average data for the Volga Federal District and the Russian Federation. Socio-economic development is determined largely by objective factors, such as geographical location, resource endowments, sectoral structure of the region. In addition to the objective, the subjective factors are of great importance - the methods and tools of regional management. The study revealed the main trends and factors affecting the achievement of a higher level of competitiveness.
EFFECTS OF MULTIPLE EXPOSURES TO LOW DOSES OF IONIZING RADIATION ON THE IMMUNOLOGICAL REACTIVITY OF MAMMALS
Authors: Alexandrovich Alexandrov; Alexandrovich Alexandrov;
The study presents data on the effects of low doses of gamma radiation on the immunological status of sheep of the Prekos breed in single and two-times exposures with an interval of 60 days. The level of immunoglobulin IgM was increased after a single gamma-irradiation in doses 0,65 · 10–2 C/kg (25 R), 1,29 · 10–2 C/kg (50 R), 2,58 · 10–2 C/kg (100R), 5–15 days after radiation exposure by 10–15 %, the concentration of antibodies of classes Ig G and Ig A were decreased in the same period by 15–30 %. The study indicated a dose dependent increase in the level of circulating immune complexes in serum by 5–20 % on the 5th day after radiation exposure. It is found that low doses of ionizing radiation at two fold exposure radiation in the range of 0,65 · 10–2 C/kg + 1,95 · 10–2 C/kg (25 R + 75 R) and 1,29 · 10–2 C/kg + 1,29 · 10–2 C/kg (50 R + 50 R) stimulate the immunobiological reactivity of the organism of sheep to a greater degree than single exposure. It was noted a statistically significant, consistent increase in the level of all major immunoglobulin classes in the serum: Ig M – 5–10 days after exposure – by 25–30 %, Ig G – 10–15 days after exposure – by 15–20 %, Ig A – 10–30 days after exposure – 25–30 %. The content of circulating immune complexes was decreased by 10–20 % compared to those of intact animals. These results indicate the expression in the irradiated organism-specific antigenic sti-mulation, which appears specific immune response according to primary (at the first radiation exposure) and seconddary (after repeated radiation exposure) immune response.