VESTNIK 3(7) 2016
- Title:
- VESTNIK 3(7) 2016
- Number:
- 3
- Year:
- 2016
- Date publication on the site:
- 2016-09-27 15:02:08
- Full journal in PDF:
-
Content all 18
RESEARCH OF APPLICATION EFFICIENCY OF NATURAL AMELIORATORS, IN THE SOIL CONTAMINATED WITH SODIUM FLUORIDE, BY ANALYZING THE ACTIVITY OF SOIL ENZYMES
UDC: 631.4
Section: AGRICULTURE
Authors: Oksana Andreevna Berseneva ;
The paper studies the possibility of remediation of soils
contaminated with sodium fluoride, using natural sorbents-ameliorators. The study describes a model experiment for evaluating application efficiency of ameliorators in the soil contaminated with sodium fluoride, by analyzing the activity of redox and hydrolytic enzymes of soil. The study showed that the addition of sorbents (gypsum and activated carbon) in the soil contaminated with sodium fluoride, activated its enzymatic activity, which indicated the possibility of their application for the restoration of soils contaminated with fluoride.
PECULIARITIES OF PRODUCTION OF DRY SPROUTED GRAINS OF WHEAT AND RYE
UDC: 664.94,636.5/.6
Section: AGRICULTURE
Authors: Natalya Olegovna Burova ; Nadezhda Ananyevna Kislitsina ; Грязина Gryazina ; Natalya Vadimovna Elchaninova ;
In the past few decades, there was a tendency among the population to eat sprouted seeds that have useful properties. Sprouted grains of wheat and rye are of particular
interest, since it is the crop that is grown throughout
the territory of Russia. Grains with sprouts no more than
5 mm in length contain enough antioxidants, which in small concentrations prevent or retard oxidative processes. Further, in the grain during its sprouting, enzymatic
systems are activated and complex substances are broken down into simpler, easily digestible by the human body.
In this case, due to the lack of modern technology of sprouted seeds, which can be stored a long time without losing their unique properties, the industry does not fully satisfy the demand of the population in these products. Store in a dry form would solve this problem, but the
existing technology of convective drying of sprouted seeds requires the use of high temperatures, which affects
the content of the substances obtained in sprouting of the dried product. Drying of sprouted seeds at low temperatures by the convective method could eliminate this defect, but it creates favorable conditions for the development
of pathogenic organisms. The technology of drying of sprouted seeds of rye and wheat in vacuum drying installa-tion with infrared emitters is the most perspective as it
allows to dry up completely a product at rather low
temperatures, retaining useful substances therein.
PRODUCTION OF HARD AND SOFT CHEESES IN RUSSIA. THE RANGE AND TECHNOLOGICAL CHARACTERISTICS
UDC: 637.3
Section: AGRICULTURE
Authors: Faina Ivanovna Gryazina; Oksana Anatolievna Danilova ; Angelina Yuryevna Gulyaeva ;
Output growth of exactly hard and soft cheese is natural, since in this category the percentage of imports was the highest. The volume of hard cheese production in 2014 increased by 25,4 % compared to 2013. The largest
volume of hard cheeses produced Tatarstan, The Voronezh oblast, the Rostov region and the Perm region [1; 4].
The Republic of Mari El is adequately represented in this niche by CJSC “Sernur cheese factory”. Over the past
ten years, the company technologists had training abroad, trying to learn tricks of the trade. And now they really have something to be proud of. What else is important: the factory is in today's trend of the cheese industry in Russia – the production of unique varieties of cheese under its own brands. Here are some examples of competitive products, applying for import substitution, produced at the factory: the “Soft” of goat milk, the “Marcental-Tourne” of goat milk (which won gold medals in the annual international exhi-bition Prodexpo in 2015), the “Maasdam” is a semi-hard Dutch group cheese, the “Sernursky Ricotta” is a soft
Italian curd cheese, the “Sernursky Haloumis” [2; 5].
SPTOUTS – FUNCTIONAL ORGANIC PRODUCTS (OVERVIEW)
UDC: 633/635
Section: AGRICULTURE
Authors: Marija Ivanovna Ivanova ; Anna Ivanovna Kashleva ; Anatolij Fedorovich Razin ;
The paper reviews the literature on the new category of functional organic products – seedlings. In Russia, research
in this area is negligible. The results of scientific research on the content of fat and fatty acid composition, protein content and amino acid composition, the amount of free amino acids, vitamins, as well as the ability to produce
enriched selenium seedlings, with which could contribute to the selenium status of the world's population. The original composition of the seed varies considerably during germination. Nutrients split: protein into amino acids, fat – in essential fatty acids, starches, – a sugar, minerals – in chelated form or combined with the protein thereby increasing their
bioavailability. All this increases the digestibility of the food product and improves digestion. It is for this reason the seedlings are considered to be pre-digested food. The most popular are alfalfa sprouts, broccoli, buckwheat, clover, mung bean, mustard, radish, Cabbage, soybeans and others. Protein, vitamins, enzymes, minerals and trace elements increases from 300 to 1200 %. The green seedlings accu-mulate chlorophyll. Some acids and toxins that interfere with digestion usually insignificant or entirely absent.
The volume and water content will increase dramatically. Seedlings containing sulforaphane, isothiocyanates, glu-cosinolates, enzymes, antioxidants, vitamins, are effective in the prevention of cancer or cancer therapy. Plantlets are antigenotoxic effect of protecting DNA from damage
induced by H2O2. The advantages of growing the seedlings are easy, cheap, fresh, varied, alkalizing, highly digestible, a quality of vegetable protein.
OPTIMIZATION OF THE STAGE OF ADMINISTERING IN TISSUE CULTURE IN THE CLONAL MICROPROPAGATION OF BLUE HONEYSUCKLE
UDC: 634.1/7
Section: AGRICULTURE
Authors: Marina Gennad'evna Markova ; Elena Nikolaevna Somova ;
The results of studies on the introduction an in vitro culture of the blue honeysuckle are shown in this article. The selec-tion of the nutrient medium with optimal set of mineral components is of great importance for effective develop-ment of plants in tissue culture. This is especially
important for the zero passage, in order to obtain viable explants. The duration of this passage also affects the
explants survival; which physiological condition can vary over time. The aim of this research were the selection of the optimal nutrient medium and the duration of the zero passage for the introduction of the blue honeysuckle into
in vitro culture. We investigated nutrient media of the
Murashige – Skoog modified (M-S mod.) or with reduced content of NH4, and the Woodi Plant Medium (WPM); taken over control nutrient medium of the Murashige – Skoog (M-S). Accounting apexes survival was conducted at 2, 3, 4 weeks after placing them in a nutrient medium. The objects of study were points of growth of four honey-suckle varieties: the Amphora, the Tomichka, the Kamcha-dalka, the Roxanne. Studies have shown that the optimal for the cultivation of explants when introduced into in vitro culture on the example of the four honeysuckle varieties is
a nutrient medium of the Woodi Plant Medium. Regardless of the duration of the zero passage the explants survival on this medium amounted to an average 56,7 %, significantly (in 2,3-fold) higher than in the control medium of the
Murashige – Skoog. The optimal duration of cultivation proved to be a three-week period in which the explants survival was largest – 55,8 %. This significantly higher
(at 19,6 and 11,1 %) than in the two- and four-week culti-vation, respectively.
SNOW MOLD ON WINTER CROPS
UDC: 632.4.01/.08
Section: AGRICULTURE
Authors: Maryina-Chermnykh Olga Gennadyevna Maryina-Chermnykh ; Gulnara Maratovna Khismatullina ;
The phytosanitary condition of winter grain crops from the pathogen of snow mold is of great importance to increase productivity not only in the Republic of Mari El, but also throughout the Russian Federation. Resistance of plants
to winter snow mold and rot is greatly reduced, especially in recent years. It depends not only on agro-climatic and meteorological conditions, but also on varietal characteristics of cereals winter crops, unbalanced plant nutrition, insufficient protection, etc. The species composition of the pathogen of snow mold in different regions of Russia are diverse, and depends on the dynamics of development of the disease that leads to weakening of the plants and their death. Epiphytotics of snow mold occur once in 4–5 years. The sources of infection are pruned plants affected by snow mold. The best measure to limit snow mold of winter plants is the regulation of conditions of plant nutrition, which increases their resistance to diseases, choice of precursor, seed treatment and introduction of resistant varieties as the creation of high-yielding varieties of grain winter crops, provide high quality products, have high plasticity,
resistance to pathogens, lodging and adapt to adverse envi-ronmental factors in the regions of cultivation. Therefore, reduction of distribution and development of snow mold on winter crops and improvement of the phytosanitary state of the crop rotations requires saturation such crops
as grain legumes or perennial legumes, introduction of
resistant varieties, regulation of the conditions of supply of plants and seeds for pickling.
REALIZATION OF GENETIC POTENTIAL OF MEAT PRODUCTIVITY OF BULL-CALVES AT DIFFERENT LEVELS OF FAT IN THEIR DIET
UDC: 636.035.1:636.034
Section: AGRICULTURE
Authors: Oleg Yuryevich Petrov ; Mariya Vasilevna Dolgorukova ;
The study found the effect of different levels of fat in the diets of fattening steers on meat production, slaughter
performance, chemical composition, and some functional and technological properties of beef, as well as a number of physical and chemical indicators of adipose tissue. Studies have shown that the level of fat in the dry matter of the diet of calves, equal to 3 %, greatly inhibits the
intensity of their growth. At higher levels of fat in the diet from 3 to 4 %, based on dry substance, there is an increase of weight gain. But a more significant positive effect on fattening performance had a level of fat in the dry matter of the diet, equal to 5 %. Increasing the concentration of fat in the diet contributed to a 5 % significant increase
in all indicators of fattening animals for slaughter. With an increase in fat levels in the diets significantly reduced mass fraction of moisture and thus increases the dry matter content increases the fat content in meat and its energy value. Fat level of 5 % of the diet dry matter had a positive impact on the physical and chemical indicators of muscle and adipose tissue of fattening steers on figures tasting meat. In this connection, an optimal set of fat in the diets of young animals at the level of 5 % of the dry matter.
PRODUCT QUALITY ASSESSMENT OF THE SEMI-FIRM CHEESES REALIZED IN THE DISTRIBUTION NETWORK “PYATEROCHKA” OF THE CITY OF YOSHKAR-OLA
UDC: 637.3.071
Section: AGRICULTURE
Authors: Sergey Yuryevich Smolenсev ; Snezhana Sergeevna Cvetkova ;
Cheeses are high in protein, milk fat, as well as mineral salts and vitamins. Cheese is an important source of biologically valuable protein. The aim of our research was to study the organoleptic and physico-chemical parameters of semi-firm cheese sold in the shop “Pyaterochka” of Yoshkar-Ola.
For this product 3 samples were selected – the “Brest
Litovsk,” the “Sarmich Smetankoviy” and the “Arla Natura”. Studies were conducted in the laboratory of the Department of technology of meat and dairy products of the Mari State University. Organoleptic studies included analysis of the following indicators: appearance, taste and smell, texture, pattern and color in accordance with the requirements of GOST 32260-2013. During the physico-chemical studies, the following parameters were determined in samples of semi-firm cheese: the mass fraction of fat, salt and moisture. The results showed that the organoleptic quality of semi-firm cheese complies with GOST 32260-2013.
The fat content in the semi-solid cheese the “Brest Litovsk” was 44,0±1,0 %, in the “Sarmich Smetankoviy” – 49±0,5 %, and the “Arla Natura” – 44,3±0,7 %. Mass fraction of salt in the “Arla Natura” was 41,2±0,8 %, in the “Brest Litovsk” – 41,3±0,7 %, and the “Sarmich Smetankoviy” – 41,7±0,3 %. The indicator of the mass fraction of sodium chloride
(table salt) in all three samples: the “Brest Litovsk,”
the “Sarmich Smetankoviy,” the “Arla Natura” – were within the permissible norms in accordance with the requirements of GOST R 32260-2013.
PHYTOSANITARY SITUATION OF CROPS IN AGRO-ECOSYSTEMS
UDC: 632
Section: AGRICULTURE
Authors: Maxim Eduardovich Taymetov ;
The phytosanitary situation of grain crops in the Republic of Mari El plays an important role. Its optimization and security requires targeted regulation of the dynamics of vegetation and soil microflora. Taking into consideration the adaptive features of grain crops and their productivity, particularly each species of cultivated plants, it is possible to control the number of soil phytopathogens. The design of the cereal agro-ecosystems using agricultural methods and different technologies of soil treatment allows to
reduce and have a major impact not only on soil fertility, but also on phytosanitary condition of crops, and the
introduction of necessary doses of fertilizers increases the resistance of plants to phytopathogens. Creation of resistant varieties and hybrids reduces the use of pesticides, while improving the ecological state of agro-ecosystems and
improving the structure of self-regulation in cereal agrocenoses. The formation of the integrated processes is necessary
to maintain the ecological balance in the system soil –
microorganisms – plants – atmosphere. Therefore, the use of tank mixtures with biological preparations together with pesticides can improve not only the biological and economic efficiency, but the natural resistance of plants to diseases, increases yield and reduces pesticide stress in cereal agro-cenoses. Therefore, the formation of favorable conditions for the development of the agrocenoses of grain crops
requires biologically active substances, which have an
increased level of biochemical metabolic processes and tolerance of plants to environmental stresses, environmen-tally sound integrated systems of plant protection products on the basis of intensive technologies based on the use of chemicals in agriculture, and implementation of the system of protection of plants, according to a certain culture, envi-ronmentally sound plant protection.
ADAPTIVE SELECTION OF WINTER WHEAT UNDER CONDITIONS OF THE UDMURT REPUBLIC
UDC: 633.111.1/631.527
Section: AGRICULTURE
Authors: Nadezhda Grigor'evna Tuktarova ;
Under conditions of the Udmurt Republic the increasing of adaptability created varieties of winter wheat will enable to better use the bioclimatic potential of the region. More than 600 lines and numbers of breeding material annually are studied on fields of the Udmurt Agricultural Research Insti-tute to identify highly productive and resistant to adverse weather conditions of the region. In the early stages of breeding work the selection of parental forms, hybridization and testing of produced hybrid offspring are carried out. This article presents the results of the tests in the final stages of selective work with winter wheat, starting with
the selective nursery of the second year. The variety
Moskovskaya 39 introduced in the State Register of the Udmurt Republic was used as the standard. The studies were carried out in 2013–2015 in the field and laboratory conditions in accordance with guidelines. Breeding nurse-ries were laid on sod-podzolic medium loam soil, with
an average content of humus and a high content of phos-phorus and potassium. At all stages of of selective work we separated high-yielding material with the stable addition to the standard, with resistance to lodging 8–9 points, resistance to major diseases (snow mold, sclerotinia, brown rust) – 7–9 points. In order to create new winter wheat varieties adapted to soil and climatic conditions of the Udmurt Republic, 28 lines were selected according to results of tests in 2013 in the breeding nursery of the second year. In subsequent years of these lines in the control nursery
11 numbers were selected, in the nursery of preliminary tests – 5 numbers. In the competitive strain testing two numbers – 4.01/6/5, 15.05/5 on average for two years
exceeded the yield of the standard Moskovskaya 39 (1,82 t/ha) on 0,81–0,91 t/ha or 44–50 %.
USE OF THE METHODS OF POPULATION GENETICS IN SELECTION OF THE PIGS OF LARGE WHITE BREED
UDC: 636.4
Section: AGRICULTURE
Authors: Rafail Agzamovich Fayzullin ; Marat Rinatovich Sayfutdinov ;
The object of the research was the sow’s new farm families of large white breed: the Alle 5646, the Tamu 5636 and the Kiyta 5630. The aim of the research was to study the
correlation, regression and heritability with the aim of the methods of population genetics. Basic biometric indicators correlation, regression, heritability – was studied on such
economic-useful signs as: precocity, average daily gain,
cost of feed, prolificacy, milkness and mass of the nest
in 2 months. For study the basic indicators of biometrics the following methods of the population genetics were
applied: correlation and regression analysis and the
one-factorial dispersive analysis of heritability. Herewith, the coefficients of correlation, regression and heritability were calculated. Correlation and regression analysis showed that positive coefficients correlation and regression on
the feeding signs are installed between the precocity and the cost of feed (r = 0,62; R = 0,01) under (P 0,95), and at reproductive signs, positive coefficients of correlation and regression are revealed between prolificacy and milkness (r = 0,51; R = 0,69), prolificacy and the mass of the nest at 2 months (r = 0,13; R = 0,55) and between milkness and mass of the nest at 2 months (r = 0,65; R = 2,02) under
(P 0,90–0,95). The one-factorial dispersive analysis showed that the coefficients of heritability on precocity, average daily gain, cost of feed amounted to: 65,00 %; 48,00 %; 51,00 %;. The coefficients of heritability on reproductive signs: prolificacy, milkness and mass of the nest at 2 months amounted 11,00–45,00 %. The coefficients of heritability on the aforementioned signs are statistically unreliable
indicators besides the coefficient of heritability on the
precocity.
INFLUENCE OF SERVICING BULLS ON THE GROWTH RATE OF YOUNG CATTLE AND FURTHER DAIRY EFFICIENCY OF COWS
UDC: 636.028
Section: AGRICULTURE
Authors: Il'naz Mudarisovich Khaertdinov ;
The article describes the relevance of the study the impact of Holstein lines bulls for service on the growth rate and dairy productivity of cattle of Kholmogory breed. The study was conducted by conventional methods in the breeding plant of JSC “Pout’ Il’icha” in the Zavyalovsky District of the Udmurt Republic. The author emphasizes that the
formation of groups of heifers were carried out based on genotype, age, size of body weight at birth; all animals were kept under the same conditions of feeding and growth by the technology adopted in the economy. This revealed
differences in the growth rate of heifers in groups. So, the daughters of a bull Versailles 79552467 (425,5 kg) and bull Lazurit 61968904 (422,4 kg) have the highest live weight at the age of 18 months. After the artificial insemination
of these and other heifers, their successful calving, dairy efficiency was assessed. The author cites data on milk yield from first-calf cows for 305 days of lactation and the contents of the main components of milk: the mass
fraction of fat, mass fraction of protein, milk fat, milk
protein. As a result first-calf cows with the best perfor-mance among were identified in the six groups. The first places on milk yield for 305 days had daughters of the bull Lazurit 61968904 (5548,2 kg) and Naples 5791 (5392,8 kg), due to the uniform production of milk by cows at months of lactation. The author proves the necessity of the use
of bulls for service with the best growth rate of daughters, and differing in high milk productivity for the effective conduct of breeding work with cattle of Kholmogory breed.
INFLUENCE OF BREED ACCESSORY ON DURATION OF ECONOMIC USE OF MARES OF HEAVY DRAFT BREEDS OF HORSES
UDC: 636.1.034
Section: AGRICULTURE
Authors: Ludmila Valerevna Holodova ; Klavdia Sergeevna Novoselova ; Andrey Vladimirovich Onegov ; Alexey Leonidovich Rozhentsov ;
The efficiency of dairy horse breeding depends on the
intensity of use of breeding stock. Herewith, importance is the duration of the economic use of animals. The duration of using animals provides not only economic benefits, but also the breeding herd progress. This article presents the results of research on the influence of breed accessories
for the duration of the economic use and lifetime productivity of mares of heavy draft breeds. Research has shown that the average age of retired mares is 10,8 years. The longest time in the herd were mares of the Soviet heavy draft breed – an average of 4277 days. The study of the efficiency of
the mares in the context of the breeds revealed, that the
Lithuanian heavy draft breed distinguished by high lifetime yield of milk – an average of 11047 kg. They authentically exceeded this indicator the mares of the Russian and Soviet heavy draft breeds. It should be noted that between duration of economic use and lifetime milk yield of mares significant positive correlative connection was revealed
ACTUAL PROBLEMS OF SMALL AND MEDIUM-SIZED BUSINESS IN MODERN RUSSIA
UDC: 338
Section: ECONOMICS
Authors: Anastasia Gennad'evna Loginova ; Elena Jur'evna Yuricheva ;
One of the most pressing problems for the Russian economy is the development of small and medium-sized businesses. The growth rate of the development of small and medium enterprises in recent years has not kept pace with the growth in the previous decade. The contribution to the economy by more than two times less than in foreign countries. The paper discusses the main problems of development of small and medium-sized business in Russia. In many ways, these problems lie in weak support of this direction of development, in low financial and legal literacy of
entrepreneurs, in the unavailability of funds due to high
interest rates and the complexity of the marketing of products. The study noted the main criteria for classifying a business entity in the category of small and medium-sized enterprises according to the amendments to the Federal Law. Based on the problems of development of small and medium-sized businesses, the article describes the main activities, the implementation of which will help to further successful development of small and medium-sized businesses. Particular attention is paid to the improvement of taxation and crediting of this sphere of activity. The implementation of continuous monitoring and careful attention to the problems of small and medium business, its full support, will enhance the development and will contribute to strengthening the country's economy as a whole.
POSITION OF PJSC “SBERBANK OF RUSSIA” IN THE BANKING SECTOR OF ECONOMY OF THE RUSSIAN FEDERATION AND ITS COMPETITIVENESS
UDC: 336.71
Section: ECONOMICS
Authors: Il'kham Rashatovich Kadyrov ; Irina Olegovna Shcheglova ;
The article is devoted to the analysis of positions of PJSC “Sberbank of Russia” in the banking sector of economy of the Russian Federation and an assessment of competitive positions of this bank in the market of banking services. Besides, in this study, it is carried out the comparative
assessment of competitiveness of Sberbank of Russia,
with his largest competitors: VTB24; Gazprombank;
Rosselkhozbank. In order to carry out more exact assess-ment of competitiveness of Sberbank of Russia, the article analyzes and compares the following indicators of bank activity of Sberbank of Russia and its most significant competitors: the volume of the bank's assets; profit per-formance; volumes of loans and the volume of outstanding deposits; revenues. The dimensions receipts on all types of income of PJSC “Sberbank of Russia” are subject to a
detailed review and analysis of all these indicators: income from banking operations and other transactions; operating income; other incomes. For a more concrete understanding of the activities of Sberbank of Russia, the article briefly considers the banking system in its general sense, with
a description of features of the activities of commercial banks. Indeed, every year in Russia the demand for
banking services is increasing more and more. In response to growing demand, the expansion of the volume of supply occurs, the new commercial banks appear. In view of these changes, the population asks the following question:
in what bank should we address in case of banking service needs. Naturally, the prevailing part of the population will choose a famous bank, with good financial performance and high reliability, as well as a flawless image. Therefore, if a commercial bank wants to survive in the banking
services, it should be a competitive market. It should be said that the subject of our study was not chosen by chance. The stronger the competitiveness of the bank, the more stable and more secure its position in the market. Based on our research, it was found that in the Russian Federation, the most competitive and the leading bank
is Sberbank of Russia, which does not stand still and
is constantly in development, perfecting and improving
the quality of its services
PUBLIC DEBT MANAGEMENT OF THE VOLGA FEDERAL DISTRICT: PROBLEMS AND PROSPECTS
UDC: 336
Section: ECONOMICS
Authors: Marina Vadimovna Kazakovtseva ; Anastasija Olegovna Mishakova ;
The problem of public debt is a major for the Russian economy and has a direct impact not only on the rate of economic growth of the country as a whole, but on the
direction of financial and budgetary policy. The reason for
a substantial decline of the economy can serve government inaction in a recession demand and purchasing power of
citizens. Every region has a certain level of expenditure,
and when it is not possible to cover on their own, there is
a budget deficit. As a result, there is a need to mobilize
additional resources, which ultimately make up the public debt of the subject of the Russian Federation. Public debt is all kinds of debt obligations incurred directly or within
a few years, to those or other creditors. This includes the obligation to provide the subject of state guarantees of the Russian Federation, which are denominated in the currency (rubles). Service government debt expressed in the payment of principal and interest on it. In simple terms, the public debt of the subject of the Russian Federation is the one value that the region owes to all its creditors. Public internal and external debt of the subject of the Russian Federation is a characteristic of the performance of all credit transactions committed by the region. Its dynamics, and the absolute value of the rate changes are a reflection of the state of
the economy and financial system, as well as show how effectively state structure works. Thus, the public debt of the subject of the Russian Federation implies a concept of the state financial loan, which aims to cover the budget deficit; the lender may be a foreign currency funds
or residents. The size of the public debt of the subject
of the Russian Federation is calculated by determining
the amount of budget deficits of past years, taking into account the financial reserves.
ANALYTICAL APPROACH TO RISK ASSESSMENT IN MANAGEMENT ACCOUNTING
UDC: 657.36:336
Section: ECONOMICS
Authors: Marija Vladimirovna Stafievskaya ; Vadim Olegovich Soskov ;
The article stresses the need for co-operation department of management accounting with risk management to make effective management decisions. The study was conducted in order to develop analytical tools to identify risks, their assessment, and the formation of compensatory allowances on an example of such an enterprise as asset investments (securities). The article describes the types of risks of the analyzed asset. The authors reveal the sequence of actions for creation a program that allows to generate from the
data entered by the user (securities prices), a portfolio
(the ratio of the share of total assets) with a minimum risk of the condition, and allows the user to analyze the data
to obtain more accurate conclusions. For the practical
research of the program the stock market and its trends are studied. The given example of use of the program reveals that the software solution is fully compliant with the func-tionality for a comfortable user’s work. It gives the oppor-tunity to choose their own mode of operation depending on the goals and objectives, to introduce a different number of assets and observations (within economic viability), to choose the accuracy of the calculations, as well as with the aid of the histogram, to obtain a clear picture of the structure of the portfolio. The authors proposed a method of forming the provision for identified risks in the accounts. The article substantiates the introduction of the account “Provisions for risks” with the replacement of existing accounts, such as “provision for decline in value of tangible assets,”
“allowance for doubtful accounts”. The study draws
conclusions about the disclosure of information about the risks in the explanatory note to the accounting (financial) statements for the purpose of transparency in order to attract investors.
THE REPUBLIC OF MARI EL IN THE MIRROR OF INTERNATIONAL INDICATORS
UDC: 339.9
Section: ECONOMICS
Authors: Galina Sergeevna Tsvetkova ; Irina Gennadievna Tsvetkova ;
The paper represents the information about relevance of cross-country analysis of Russian regions and world coun-tries in the system of indicators of international trade. Moreover, it shows substantiation of the choice of theoretical bases (spatial economics, comparative science) and research methods (analytic, statistic, country analysis). The data from the Federal State Statistics Service, the International Trade Statistics 2014, and the Human Development
Report 2014 were used as the main information base.
This work contains the comparative analysis of foreign trade indicators of the Mari El Republic with the subjects of the Russian Federation, which are similar in population (The Pskov region, the Republic of Karelia). Montenegro and the administrative district of China – Macau acted
as the international objects of comparison. The Human Development Index (HDI) of the Mari El Republic positions it as a local territory of the global market with the average level of standard of living. It can be considered as a positive result on international scale, however it doesn't allow to judge success in social and economic developments of
the republic in comparison with other Russian regions. The studied regions and the world countries are far from proportional international trade activity, it's confirmed by an indicator, which expresses the degree of coverage of import by export. The export per person living in that territory (“export productivity”) was brought Macau in leaders.
In 2014 the indicator for Macau showed 86,16 thousand dollars, while for the Mari El Republic this indicator was only 0,28 thousand dollars per one inhabitant of the terri-tory. The main results of the research allowed us to make up a conclusion of low appeal of the Mari El Republic as
a local market of world economy. In order to increase
the efficiency of international trade activity the republic has to improve non-oil export, raise marketing literacy of the local enterprises, strengthen infrastructure support of international economic activity from institutional units