VESTNIK 4(8) 2016
- Title:
- VESTNIK 4(8) 2016
- Number:
- 4
- Year:
- 2016
- Date publication on the site:
- 2016-12-14 11:21:14
- Full journal in PDF:
-
Content all 20
INFLUENCE OF SMALL DOSES OF SHORT-WAVELENGTH ELECTROMAGNETIC RADIATION ON IMMUNOBIOLOGICAL REACTIVITY OF MAMMALS
UDC: УДК 619:539.16.04:636.32/.38
Section: AGRICULTURE
Authors: Yury Aleksandrovich Alexandrov ;
Radiation exposure in small doses caused post-radial changes in the hematopoietic organs. A slight dose-dependent decrease in the number of leukocytes, including lymphocytes and neutrophils was observed. At gamma irradiation at
a dose of 75 and 100 R, 5–10 days after radiation exposure, this reduction was 40-50 % of the initial level, and at
a dose of 25 and 50 R within 15-25 % of the initial state. On the 30th–60th days of the study there was stabilization of both the total number of leucocytes and change in the ratio of lymphocytes and neutrophils in the direction of increasing the percentage of lymphocytes and decreasing in the relative number of neutrophils. Neutrophilic shift
to the left was observed in the leukogram. Myeloid and young forms of neutrophils appeared, this indicated
leukopoiesis recovery in the red bone marrow. Small doses of ionizing radiation in the range of 25–100 R for a single radiation exposure stimulated immunobiological reactivity of sheep body. The level of immunoglobulins in the blood serum of the intact sheep ranged. These fluctuations amounted to Ig M from 0,400 to 0,700 mg/ml, Ig G – 3,5 to 5,0 mg/ml, Ig A from 0,660 to 0,800 mg/ml. The level of immunoglobulin Ig M, primary immune response of antibodies, increased at a single gamma-irradiation at doses of 25, 50, 100 R, 5–15 days after exposure to radiation
by 10-15 %, and the concentration of the antibody of class Ig G and Ig A – decreased in the same terms by 15-30 %.
A dose-dependent increase in circulating immune complexes in the blood serum of 5-20% was observed 5 days after irradiation. Such dynamics of change in the concentration of immunoglobulins and circulating immune complexes indicates the manifestation in the irradiated organism
specific antigen stimulation, manifested by a specific
immune response to the primary (at the first radiation
exposure) immune response. The nature of the immune responses, formed under the influence of small doses
of gamma radiation, shows that ionizing radiation is an environmental factor that increases immunobiological re-activity of the animals, shows subordination of post reac-tion of biological laws - a phenomenon of radiation hormesis.
INFLUENCE OF NUTRITION AREA OF THE CELLS OF HOPS IN THE NURSERY PROPAGATION ON THE YIELD OF PLANTING MATERIAL
UDC: УДК 633.791:631.534
Section: AGRICULTURE
Authors: Serafima Egorovna Gavrilova ; Anatolij Vasil'evich Korotkov ;
In recent years, Russian brewing industry is developing rapidly. In this regard, the country requires annually up to 8–9 thousand tons of hops, and in the coming years this figure could increase in 1,5–2 times. There is the real
possibility of intensive development of hop growing in the Czech Republic. This would require a significant amount of planting material. To this end, the work to increase the amount of planting material was held at the FSBI Chuvash Agricultural Scientific Research Institute. In the course
of the research it was found that growing uterine plants in special nurseries to harvesting cuttings with dense planting schemes (0,5×1,1 m; 0,6×1,1 m; 0,7×1,1 m) can increase the yield of planting material both quantitatively and per unit area. Compared with the traditional method of harvesting cuttings in the nursery of the yield of planting material was 7,4–8,5 times, or more up to 114,4 thousand units stem cuttings from 1 hectare. The optimal size food for laying of the queen cells of hops in the multiplication nursery was determined – 0,7×1,1 m. At planting scheme 0,5×1,1 m number of grafts was 18,1 pieces with 1 bush, including stems – 5,6; rhizomatous – 12,4, and at planting scheme 0,7×1,1 – 8,8 and 15,9 pieces with 1 bush, respectively. The number of harvested cuttings, relevant the GRL 46-61-77 in the kennel breeding on average 7,8 times more than with uterine plantings of hops, and the output of standard cuttings is 16,9 per cent.
BARLEY YIELD DEPENDING ON THE LEVEL OF FERTILITY OF SOD-PODZOLIC LOAMY SOIL
UDC: УДК 631.82:633.16
Section: AGRICULTURE
Authors: Gercen Petrovich Dzyuin ; Aleksandr Gercenovich Dzyuin ;
Barley is the most demanding crops to external environ-mental conditions. It is characterized by a poorly developed root system, transfers the spring drought worse, reacts to the high acidity of the soil. The purpose of the research was to identify the possibility of increasing the yield of barley of intensive varieties on soils with different fertility levels. The study used the results of three field experiments carried out on sod-podzolic loamy soils of varying degrees of acidity. The soil was limed in order to improve its physical and chemical properties. In experiments intensive varieties of barley were sown – Viking, Louch, Krasnoufimsky 95 and others. At strongly acidic soil (pHKCl – 3,8, Hg –
7,91 mmol/100 g of soil) Krasnoufimsky 95 barley harvest was not formed, at limed soil the yield 1.25 t/ha was
obtained. Adding N45P45K30 to the limed soil doubled the yield of barley. The use of the phosphorus (P15) from the total dose in rows – increased to 3,41 t/ha. The highest yield of barley varieties formed in conditions of sufficient soil moisture: Viking – 4,34, Louch – 4,23, Krasnoufimsky 95 – 3,95 t/ha. In dry years – 0,49–0,57 t/ha. To obtain a yield of 4,0 t/ha, it is sufficient to add up to 60 kg/ha of phos-phorous and potassium, and up to 120 kg/ha of nitrogen. Full fertilizer provided to obtain yields 3,20-3,52 against 2,75-3,01 in paired versions, and 2,37 t/ha under control. Periodic application of manure increased the yield of
barley at 0,31-0,34 t/ha on average over 5 crop rotation. The study calculated the production function of yields
of barley varieties, depending on the dose of nitrogen, phosphate and potash fertilizers for different conditions
of the growing season.
STUDY OF OXIDATIVE DETERIORATION OF MECHANICALLY SEPARATED MEAT WITH THE ADDITION OF NEW GENERATION ANTIOXIDANT
UDC: УДК 664.94,636.5/.6
Section: AGRICULTURE
Authors: Nadezhda Nikolaevna Kuzmina ; Oleg Yuryevich Petrov ;
The paper shows the effectiveness of using dihydroquerce-tin as an antioxidant, which helps to increase the duration of storage of mechanically separated meat. Adding dhydroquercetin in control samples, at the rate of 0,50; 0,75 and 1,00 kg per 100 kg of raw materials, allows to reduce significantly the degree of its oxidative deterioration. Adding antioxidant in the test samples in the studied concentrations provided a smaller value of oxidative dete-rioration indexes already after one month of storage: acid number is 2–10 %, and the peroxide number – 1,5 and
1,7 times with respect to these parameters in the control sample. The results assure high efficiency of using dihydro-quercetin as the active antioxidant, which enables its appli-cation together with existing analogues.
PRELIMINARY VARIETY TRIALS NURSERY HOPS CLONES EVALUATION AND SELECTION ON ECONOMICALLY VALUABLE ATTRIBUTES
UDC: УДК 633.791:631.527
Section: AGRICULTURE
Authors: Valentina Vjacheslavovna Leontieva ;
From 2008 to 2014, 560 clones were studied in the clones testing nursery. There were 10 breeding numbers (28 clones) of bitter type hop from 4,0 kg of raw hops from every bush yield, the duration of the vegetation period 111-120 days, the content of alpha-acids is not less than 5,0 %. Among these, 8 clones with efficiency greater than 4.0 kg/bush. Alpha-acid content in all selected clones exceeded 5 %. The growing season lasts more than 111 days was observed in the four clones, which are part of a group of middle-ripening. Three clones were selected jointly economically valuable traits: PK-5-25, PC-6-26, PK-7-18. Breeding
material for laying nursery for competitive strain testing and the creation of new high-yield varieties of hops bitter-aromatic and bitter type was selected.
RELEVANCE OF THE STUDY OF CONTAINER WASHING IN THE CANNING INDUSTRY
UDC: УДК 631.362.62
Section: AGRICULTURE
Authors: Andrey Valerievich Mayorov ; Diana Andreevna Mikheeva ; Nikolay Vadimovich Yanukov ; Natalia Eduardovna Yaytseva ;
Serious attention is paid to the cleanliness of the containers in the production of canned food. Quality, competitiveness and safety duration of the finished packaged product is largely dependent on the cleanliness. According to the technical requirements, the work of labeling machine should be provided on the clean, dry cans with no trace of fat on the surface, and should meet the requirements of GOST 5981-88 and GOST 11771-93. To accommodate these requirements, cans degreasing operation using the washing machine has been included in the technological process of production of canned food. The article investigates various ways of intensifying the cleaning process. Studies of most authors focused methods of cleaning glass jars. Contami-nation on the objects for cleaning can be of different
nature, structure, physical and chemical properties.
However, peculiarities of contamination, determine the force of adhesion, and, consequently, the intensity and nature
of influence in ensuring the effectiveness of cleaning and design features of the washing machine. Therefore, it is required streamlining and identification of their species
by means of structuring by their classification. Specifics
of canning production requires multi-stage cleaning throughout the entire production process, so the successful implementation of the cleanup activities is now possible only if the differentiated approach to the treatment facility for the type of surface contamination, their configuration and material properties, as well as the cleanliness require-ments. This led to the creation of several tens of varieties of washing machines, however, cleaning processes still remains poorly understood in the canning trade. In modern industry monitor, jet, submersible and combined washing machines are manufactured and used.
THEORETICAL PRECONDITIONS OF STUDYING OF REMOVAL PROCESS OF POLLUTION IN THE ULTRASONIC FIELD
UDC: УДК 631.362.62
Section: AGRICULTURE
Authors: Ivan Ivanovich Maksimov ; Nikolay Vadimovich Yanukov ; Andrey Valerievich Mayorov ; Diana Andreevna Mikheeva ; Igor Viktorovich Eshtykov ;
Removal of various kinds of pollution in the production of canned with the flow of washing liquid in the ultrasonic field consists of many processes. To describe them, we can use the classical laws of thermodynamics equilibrium. The most suitable is the method of thermodynamic potentials. The article discusses the necessary conditions of the process of contaminants removal in the fluid flow. For this purpose we enter thermodynamic potentials which are functions of a condition of the considered system. Then we form the equation for a whole range of processes under study. We take into account the fact that the change of state
of the system leads to an increase or decrease in potential, is a total differential. The method of thermodynamic potentials is most preferable from a physical point of view. The values included in the resulting equations can be
experimentally measured, and an object under cleaning is viewed more generally. As the quantity characterizing the durability of pollution, we propose to use the energy spent on the destruction and removal of units of its weight. Thus, the impact of the flow of washing liquid in the ultrasonic field on the dirt film is reduced to finding the values of the resistance potential. This means that we will be able to establish patterns in the very mechanism of the process of removing dirt from the surface of an object under cleaning and the most important connections, present here.
It should be noted that existing practices set an optimal temperature range for washing solutions, and for ultrasonic cleaning, which coincide. This is due to the fact that at a lower temperature the chemical activity of the solution
decreases, at greater – the vapor pressure increases within the cavitation cavities, which reduces cavitation intensity. In addition, a temperature gradient can be neglected.
IDENTIFICATION AND TRACEABILITY OF PRODUCTS AS ONE OF THE MAIN REQUIREMENTS FOR A QUALITY MANAGEMENT SYSTEM IMPLEMENTATION ON THE EXAMPLE OF LLC “SHIK” IN THE REPUBLIC OF CHUVASHIA
UDC: УДК 637.071
Section: AGRICULTURE
Authors: Ekaterina Anatolyevna Savinkova ; Irina Vladimirovna Guseva ; Olga Vasilyevna Pirkina ;
When the company developed a quality management sys-tem, one of the most important elements, which largely
determines the effectiveness of its functioning, it is the mechanism of identification. It allows for traceability of products throughout the manufacturing cycle technology. Work on identification and traceability are carried out at all stages of the quality loop and cover all the major
elements of production. By means of identification and traceability of products it is possible to determine the loca-tion of the product in order to identify possible causes of defects in manufactured products and industrial processes. The HASSP system it is, on the one hand, a certain
method of the organization at the entity, guaranteeing
delivery to the consumer of products and services of
required quality. On the other hand, it is a method of
existence of the organization in which one of the major aspects is care of quality. Providing guarantees of produc-tion covers all product lifecycle. Special attention is paid to blueprint stage as in case of product development
the main quality characteristics are pledged.
INFLUENCE OF “SPOROBACTERIN” PROBIOTICS ON BIOCHEMICAL STATUS OF PIGS
UDC: УДК 619:615.1+577.15/17
Section: AGRICULTURE
Authors: Sergey Yuryevich Smolenсev ; Alexey Leonidovich Rozhentsov ;
The attention of scientists and practitioners in recent years is especially attracted by the fact of beneficial effects on the body of young pigs of new probiotic, antibacterial drugs. They are environmentally friendly and at the same time highly effective. Sporobakterin is one of these drugs. The purpose of this work is to study the effect of this drug on the physiological, morphological and biochemical
status of young pigs. Scientific and economic experiment was carried out on the basis of the pig farm LLC “Ozerny” of the Republic of Tatarstan. The objects of research were 75 piglets of coarse-white breed 1-day-old, 1,1-1,2 kg
of body weight. Within 30 days, the piglets from the
first experimental group received daily, inside liquid Sporobakterin at a dose of 0,2 ml/head. The animals of the second experimental group, by the same procedure, took this drug at a dose of 0,5 ml/head. The animals
of the control group were grown on the mainly diet.
The studies have shown that the drug liquid Sporobakterin in doses of 0,2 ml/head and 0,5 ml/head has a high physio-logical activity. To the 60-day-old morphological and
biochemical composition of blood of pigs from experi-mental groups improved. Total protein level in the serum of pigs increased by 8,95 % and 8,98 %, albumin –
by 6,13 % and 7,37 %, globulin – at 10,79 % and 11,43 %, gamma – globulin – at 27,74 % and 28,05 %. When using the drug for pigs at a dose of 0,5 ml/head, its efficiency was higher on the average 0,75 %.
INFLUENCE OF REPRODUCTIVE QUALITIES ON DURATION OF ECONOMIC USE AND LIFELONG PRODUCTIVITY OF MARES
UDC: УДК 636.1.034
Section: AGRICULTURE
Authors: Ludmila Valerevna Holodova ; Klavdia Sergeevna Novoselova; Andrey Vladimirovich Onegov ; Valentina Alekseevna Silivayeva ;
Specifics of content of milking mares, obtaining, conversion and implementation of mare's milk and koumiss, their rather high cost value don't allow dairy horse breeding
to be widely adopted in Russia. It is possible to reduce product cost due to increase in productive longevity of mares. It is known that that horses have rather long period of cultivation, costs for which will be amortized the more successfully, than the period of their economic use is longer. Given the foregoing, and the fact that the influence of individual factors, including reproductive qualities
on productive longevity of horses has so far been little studied, the researches have been conducted to study the effects of reproductive qualities for the duration of the economic lifetime of use and productivity of heavy-duty horse breeds. The studies found that the duration of the economic use affect reproductive performance of mares. So, between duration of economic use, period duration
between foaling and age of the first foaling of mares small positive connection is revealed. It was found out that the term of use of mares in economy, and also their lifelong productivity grow in process of increase in the period
between foalings until the period between foalings didn't reach 465 days. It is revealed that longer than others
in herd there were horses who for the first time foaled aged 53 months older.
PROBLEMS AND PROSPECTS OF USE OF LAWS ON SEED AND ON SELECTION ACHIEVEMENTS
UDC: УДК 349.42:631.9
Section: AGRICULTURE
Authors: Christine Ivanovna Chernisheva ; Olga Gennadyеvna Marina-Chermnykh ;
In the Republic of Mari El, as in the Russian Federation,
an important task in agriculture is to regulate the devel-opment and improvement of seed and breeding activities. Breeding and seed production are an important factor in crop production, therefore, the most effective and organizational support for agricultural products in the food market plays an important role. Existing centers and laboratories are working on fundamental research and studies of promising breeding material for the selection of the best candidate varieties for their transfer to state zoning. Therefore, the role of special agrarian legislation of the Russian Federation, which regulates seed and breeding activities, protecting and forming an agronomist (breeder), is currently quite enhanced. Every selection achievement (Law No. 5605-1 “On selection achievements”) should be taken over intellectual property, although in practice this law is seldom used in the judgment. The Civil Code does not reflect fully the question of the selection achievement. This perception and knowledge of the code does not give a complete
understanding. Federal Law No. 149-FZ “On seed produc-tion”, which is more specific, accurate, and has concepts and categories acquired some additions and changes that have changed for the better system of agriculture and,
consequently, the development of breeding and seed pro-duction. Thus, the problem of using laws for seed produc-tion and plant breeding achievement is not the maximum use of scientific potential and insufficient adjustments and not full wording of certain parts. The prospect of the
development of these laws exists, as amended, though not in both laws.
UPGRADED CHAIN CATTLE SKINNING MACHINE
UDC: УДК 631.362.62
Section: AGRICULTURE
Authors: Nikolai Vadimovich Yanykov ; Andrei Valerevich Maiorov ; Diana Andreevna Miheeva; Igor Viktorovich Eshtykov ; Galina Yrevna Guyda ;
The article describes the principle of operation and system of the FUAM chain cattle skinning machine. The article highlights the shortcomings of the installation: contamina-tion of carcasses during operations of skinning; large
construction height. The study describes the upgraded skinning machine which eliminates these drawbacks.
UPGRADED DAIRY TAXI FOR FEEDING CALVES
UDC: УДК 631.362.62
Section: AGRICULTURE
Authors: Nikolai Vadimovich Yanykov ; Andrei Valerevich Maiorov ; Diana Andreevna Miheeva ; Igor Viktorovich Eshtykov ; Tatyana Sergeevna Smirnova ;
The article describes the operation and design of milk taxi for feeding calves. The study highlighted the flaw: the stirrer offset from the center does not provide efficient mixing of milk replacer. Modernization of dairy taxi was held, that in the future will eliminate this drawback.
METHOD OF ESTIMATING THE PROBABILITY OF BANKRUPTCY
UDC: УДК 347.736:768
Section: ECONOMICS
Authors: Kristina Olegovna Erastova;
The Article underlines the relevance of developing single, all-encompassing methods of assessing the probability of bankruptcy. The aim of this study is to identify the short-comings of the analysis of the bankruptcy of the various models and the comparison of their results. To consider
a more specific example of an assessment of bankruptcy accounting data of JSC Poultry farm “Chamzinskaya” were used, which are represented in the public domain. From the variety of indicators, the author was suspended on indicators: financial dependence, autonomy; the current face-conspicuity; turnover of equity capital; cover of internal costs; profit management. Methods for forecasting of bankruptcy are mathematical calculations in the formulas, derived by Russian and foreign economists. Speaking about the model by Altman, it is concluded that it is only applicable for companies that quote their shares on the stock market. When considering the model by W. Beaver, it is identified that high probability of bankruptcy is
expected in 5 years. The disadvantage is only highly quali-fied professionals can use this model as there are difficulties in interpreting the resulting values. Then we moved on to the model by Conan-Golder, that allows to assess
the solvency of an enterprisement. The analysis found that in 2014 there was 100 % chance of delayed payments, but in 2015 – 50 %. Comparing the results obtained, we can conclude that the assessment of the bankruptcy procedure has its pros and cons. It is necessary to develop a method which would disclose activities of the company from
different perspectives and factors.
NONFORMAL EMPLOYMENT AS A FACTOR OF IMBALANCED RETIREMENT INSURANCE
UDC: УДК 368.914
Section: ECONOMICS
Authors: Igor' Nikolaevich Zaharov ; Svetlana Gennad'evna Kreneva ;
The paper dwells on the actual and acute problem of the pension system stability of the Russian Federation: unre-solved problems of pension reform and the main tasks of pension provision advancing are reviewed. The authors consider the pension stability in the view of interference and unity of financial and legal balance of the pension
insurance. The authors identify the factors that affect the multi-component, dynamically changing economic system of the pension insurance. Socio-demographic, legal, labor, economic factors were studied in the article. Socio-demo-graphic factors describe the main parameters of the pension system, composition and numbers trends of insured persons. Legal factors determine insurance model, pension calculation and juridical aspects of pension rights forming.
Economic and labor factors describe the external conditions affecting the pension system as an element of macro-economics. The authors reviewed in detail informal
employment, hidden labor, determined the impact of these factors on the stability of the pension system, on the
formation mechanism of the pension rights of insured
persons, the level of income of citizens as a result of
involvement in the “shadow” economy. The paper analyzed the mechanism aimed at reducing informal employment and the legalization of labor relations. As part of these measures, the percentage of the economically active population, not being in labor relations and has not been
employment centers was found. The authors propose a set of measures to further improve labor relations mechanism of withdrawal of the informal sector and strengthening the sustainability of the pension system in the long term.
IMPROVING SOFTWARE FOR RISK MANAGEMENT M. V. Stafievskaya, E. A. Minina
UDC: УДК 657.36:336
Section: ECONOMICS
Authors: Marija Vladimirovna Stafievskaya ; Elizaveta Aleksandrovna Minina ;
At the present time in Russia there was a tense socio-economic situation in view of the political influence of certain countries. This situation dictates new approaches to businesses in their work, and determines the need for evaluation and risk analysis in the process of decision-making. The concept of “market portfolio” is intended
to describe the behavior of investors in the market on the basis of models, which have some differences from the
actual conditions. It is assumed that all market participants know its parameters, and based on the criteria of profita-bility and risk, make better decisions. The article describes the importance of credit and borrowing portfolios in the market, since it is here that the investor may vary risk and return. The study was reviewed by the formation of credit and borrowing portfolios achieved the goal related to the development of programs for risk management, which
allows to calculate the profitability and risk of the initial market portfolio, as well as the profitability of the portfolio selected on the basis of said maximum possible level of risk. The proposed program allows authors to predict the formation of the loan portfolio or contingent, to define
its parameters, allows graphical representation of risk and return ratio of the various portfolios, which allows to compare the original and the selected portfolio. This development
is intended for practical work in the field of economy.
The practical use of this program allows you to perform control functions over the assets acquired for the purpose of risk assessment in future reporting periods. It is proved the formation of reserves for risks due to excess of
acceptable levels. The paper proposed the correspondence of accounting management accounts to reflect the reserve for risks.
PRACTICAL MECHANISM OF PRODUCTION COST REDUCTION IN BAKERY PRODUCTS MANUFACTURING IN TERMS OF BUSINESS RISK
UDC: УДК 657.36:336
Section: ECONOMICS
Authors: Marija Vladimirovna Stafievskaya ; Ekaterina Vladamirovna Oskinova ;
Proper assessment of the real cost is one of the profit
levers, one of the business performance management
instruments, one of the levers reduce business risk.
The activities of any organization are aimed at maximizing profits, reducing the number of risks. Demand for manu-factured products and the cost of its production and sales are the main obstacle to achieving this goal. The most
important factor is the reduction in material costs. On a practical example the article shows one of cost reduction solutions – reducing material costs on commercial enterprises for the production of bakery products, where the share of raw materials is so important that, by changing its cost, it can be a significant impact on reducing the cost of finished products, and therefore, to increase profits. The article
focuses on how small savings of raw materials, fuel and energy in the production of each unit of production for the whole enterprise has a significant effect. The article gives a practical example of the implementation of the proposals that reasonably contributes to improving the organization of management accounting of direct costs, reduce production costs, business risk and strengthen the financial condition of commercial enterprises for the production of
bakery products.
FLEXIBLE BUDGETING SYSTEM AS A METHOD OF COSTS ASSESSMENT IN CONSTRUCTION ORGANIZATIONS OF THE REPUBLIC OF MARI EL
UDC: УДК 657.36
Section: ECONOMICS
Authors: Marija Vladimirovna Stafievskaya ; Evgenija Dmitrievna Yusupova ;
Investment in shared construction is in great demand on the Russian market today. Construction organizations
related to these activities should correctly count all the costs of the upcoming construction of the house, and make calculations and budget system for the monitoring and analysis of expenses. One of the methods for improving cost estimating is a system of flexible budgets. Russian standards govern the accounting, the timing and duration of implementation, which are associated with the construction. Russian standards also control the composition of the direct, indirect and other revenues and expenses that help to assess the situation in the construction market in all
accounting standards. The uncertainty of the situation and the dynamics in the market requires considering possible options to generate demand and as a consequence the planned volume of production. Usually, in practice, rarely the actual activity of the company coincides with the planned-one. In this case, the cost control of a particular company site by comparing its performance with a virtually is impossible. In this connection, with the help of analytical procedures it is possible to create an information resource for the evaluation of the individual units, improving standards and regulations, justification for the current budget, its adjustment and formation of the budget for the next period. On a practical example, the article discloses the procedure for compiling a flexible budget of construction organizations, which allows to select the optimum volume of production and sales, and to assess the actual results of the analysis.
MODERN IMAGE OF FINLAND: CORRELATION OF “SOFT” AND “HARD” FACTORS
UDC: УДК 339.9
Section: ECONOMICS
Authors: Galina Sergeevna Tsvetkova ; Viktoriia Vladimirovna Semenova ;
The aim of the research is to study the “hard” and “soft” factors of competitiveness of modern Finland. The country is Russia's key partner in Northern Europe and in the
European Union. The comparative analysis of Finland’s and Russia's positions in international rankings of com-petitiveness of countries in the world has been conducted. The conclusion has been drawn that the positioning of
Finland is more successful by many indicators, than one of the Russian Federation. Home market volume of Finland is relatively small, as the country is ranked only 116th
in the world by population. Finnish enterprises are able
to grow just by access to foreign markets. Finnish policy in the field of implementation of investment projects,
education and the social service provides a positive image of the country in the eyes of the world community that
attracts additional investments in the country's economy. Finland effectively uses soft power tools. The most
significant among them are educational system and
student exchange, tourism, sports, highly qualified staff, financial support of investments. Intercultural dialogue of Finnish and Mari peoples is an illustrative example of combination of “soft” and “hard” factors. Bilateral coopera-tion within the framework of Finno-Ugrian community develops at decent level due to the implementation of
diverse programs in the sphere of native language, culture, science. National cultural institutions of the Republic of Mari El support developing economy of the republic and capital formation. Finnish experience, tools of economic and cultural cooperation seem to be the most interesting and useful for Russia, in particular for the Republic
of Mari El. The Republic of Mari El has an opportunity
to take over technologies and institutes of developed
Finno-Ugrian state drawing on its experience.
THOUGHTS INSPIRED BY THE MEMORY OF THE ANNIVERSARY CELEBRATOR (ON THE 100TH ANNIVERSARY OF THE BIRTH OF A. I. ROMANOV)
UDC:
Section: CHRONICLE
Authors:
«Был бы дождик, был бы гром – и не нужен агроном». Да, хлебороб свои надежды на урожай всегда связывал с дождичком: и тогда, когда марийские суглинистые и подзолистые земли давали по 30–40 пудов зерна с гектара, и сегодня, когда с тех же гектаров получают по сто с гаком пудов, а в былые времена аж по две сотни и даже более пудов брали. Но сегодня уже не говорят, что агроном не нужен, ибо именно он, агроном, по существу стоит в центре внедрения всех нынешних преобразований в области земледелия. Электрификация, механизация, химизация, ме-лиорация и многие другие «…ации», пришедшие в деревню, укрепились в сельском хозяйстве именно через него, агронома.