VESTNIK 4(12) 2017
- Title:
- VESTNIK 4(12) 2017
- Number:
- 4
- Year:
- 2017
- Date publication on the site:
- 2018-01-23 11:20:45
- Full journal in PDF:
-
Content all 17
EDITOR'S COLUMN
UDC:
Section:
Authors: Галина Аркадьевна Баталова;
Решением президиума высшей аттестационной комиссии Министерства обра-зования России рецензируемый научный журнал «Вестник Марийского государст¬венного университета. Серия «Сельскохозяйственные науки. Экономические науки» ISSN 2411-9687 11.10.2017 г. включен в Перечень рецензируемых научных изданий, в которых должны быть опубликованы основные научные результаты диссерта¬ций на соискание ученой степени кандидата наук, на соискание ученой степени доктора наук, по всем представленным в нем научным отраслям. Искренне всех поздравляем и благодарим за сотрудничество и участие в нашем общем деле.
IMPACT OF INTENSIVE CROPPING SYSTEMS ON SOIL BIOTA
UDC: 631.92
Section: AGRICULTURE
Authors: Mikhail I. Andreev; Olga G. Maryina-Chermnykh;
The restoration of soil fertility is currently the most pressing issue, because the use of intensive farming systems, based on plowing, led to the reduction
of soil fertility. The content of humus in the
non-chernozem zone in recent years has decreased by 0,5 %, erosion increased, soil structure deterio-rated, the activity of microorganisms and soil biota
decreased sharply, environmental problems
exacerbated. People provide themselves with
a significant crop, affecting the soil, applying the latest technology of crop cultivation and modern equipment. Tillage in combination with mulching is the basis of the new technology. This is an important direction for improving the farming system for widespread introduction of mulching soil protection technology. At the same time, resource saving
implies not simplification of technologies, but
reasonable use of natural conditions, types of agrolandscapes due to the rational use of agrotech-nical methods with the least resource costs and
environmental friendliness of the work performed. Therefore, the main direction for improving farming systems and increasing soil biota is the introduction of mulching soil protection technology. Thus,
the saturation of the soil with organic matter in
the form of mulch affects the diversity of soil biota, and this has a positive effect on the chemical
and physical properties of the sod-podzolic soils of the Republic of Mari El under conditions of humus formation, so the real possibility of restoring
lost fertility arises. Tillage in combination with mulching changes the soil properties through soil biota, because the soil microorganisms are an
indispensable component of the soil, and close
diverse links exist between them, so the role of soil biota is the formation of soil and the maintenance of its fertility.
GRANULAR CHICKEN MANURE FERTILIZER APPLICATION IN CULTIVATION OF POTATO
UDC: 631.86:633.491
Section: AGRICULTURE
Authors: Margarita A. Evdokimovа; Olga G. Maryina-Chermnykh;
Technological features of cultivation of tilled crops, including potatoes, lead to a strong mineralization
of humus, so the fertilizer system of crops includes the introduction of organic fertilizers. In order
to achieve a deficit-free balance of humus in soils
of Russia, 800 million tons of organic fertilizers,
or 6–8 tons per hectare, per year, are required to
be transferred to bedded manure. In Mari El, it is necessary to make at least 10 tons of semi-overgrown manure of cattle per hectare of sod-podzolic soils. The actual use of organic fertilizers does not exceed 10–12 %. The deficit of organic fertilizers can partly be solved by utilizing the chicken manure and using it in agriculture. The aim of the research is to establish the optimal preplant dose of granulated organic fertilizer on the basis of bird droppings while
cultivating potatoes to increase the yield of tubers. Field experiments were laid on the territory of
the Republic of Mari El. The soil cover of the
experimental site is represented by a soddy-weakly podzolic low-humus medium loamy soil on the
cover clay. The object of the study is the early root potato of the Crown variety. Granulated organic
fertilizer (GOF), based on fermented bird droppings, was added manually when planted in each well ac-cording to the experimental design: 1) no fertilizer, 2) GOF 0,5 t/ha (10 g per well), 3) GOF 1,0 t/ha
(20 g per well); 4) GOF 1,5 t/ha (30 g per well);
5) GOF 2,0 t/ha. The planting rate of potatoes is
50 thousand pieces / ha (5 pcs./m2). Repetition of
the experiment is 3-fold. Placing options in the expe-rience is systematic. As a result of the research it was established that The use of granulated organic fertilizer increases the interphase periods of plant development, thereby extending the entire growing season of potatoes. The potato yield increases
by 8,5–44,0 %, depending on the fertilizer dose.
The most effective dose is 2,0 t/ha of GOF. It also increases the mass of tubers from one plant,
while the average weight of the club and the mass of the fraction of large and medium potatoes
increase significantly.
PECULIARITIES OF PRODUCTION TECHNOLOGY AND QUALITY ASSESSMENT OF CREAMY DESSERT
UDC: 637.138
Section: AGRICULTURE
Authors: Tatyana V. Kabanova; Yuliya P. Abramova;
Dairy desserts are very actual for production.
They are distinguished by their taste qualities, as well as their structure and consistency. They can be produced both with the participation of mechanical processing (whipped desserts), and without it
(desserts with a homogeneous structure). Frothers, stabilizers and emulsifiers provide stability of struc-ture and whipping of dairy desserts during storage. The food stabilizer gelatin is a reversibly coagulating colloid, which is obtained from the collagen fibrillar protein by boiling animal products in water. Stabilizing agents are added in the industrial production of dairy desserts to improve consistency. The purpose of
the research was to study the effect of a stabilizer, such as gelatin, on the structure and storage
capacity of cream dessert, as well as the effect of
the whipping process on the quality of the product. Determination of the most optimized composition
of the creamy base was carried out with the help
of such methods as organoleptic, physicochemical and rheological. The analysis of the organoleptic characteristics of the prototypes showed the follow-ing results: the use of a technological operation for whipping cream desserts using a gelatin stabilizer worsens consumer indices, whereas significant
differences in physicochemical parameters between samples with the same mass fraction of fat are not observed. The change in the viscosity of cream
desserts directly depends on the mass fraction of fat and the whipping operation. In the course of the study, it was found that desserts without mechanical treatment are the most acceptable for production, since they possess better organoleptic, physico-chemical and rheological indicators.
EFFECT OF FERTILIZERS ON THE YIELDITY OF SUMMER TRITICALE VARIETIES IN THE CONDITIONS OF SOD-PODZOLIC SOILS OF THE REPUBLIC OF MARI EL
UDC: 633.112.9
Section: AGRICULTURE
Authors: Sergey I. Novoselov; Tatyana E. Kuklina; Olga S. Guseva;
The article studies the effect of mineral fertilizers
on the yieldity of summer triticale varieties in condi-tions of sod-podzolic soils of the Republic of Mari El. The highest yield of grain of summer triticale was obtained from Rovnya variety. The yield of this
variety during cultivation without fertilizer was 2,25 tons/hectare, and when using N30P30K30 it was 2,54 tons/hectare and 2,91 tons/hectare compared
to using N60P60K60. The mineral fertilizers used
in the experiment influenced the quality of the grain of summer triticale. The content of crude protein and natural grain weight increased with increasing dose of mineral fertilizers. The maximum carrying out
of nitrogen of 85 kg/ha, phosphorus of 44 kg/ha and potassium of 88 kg/ha was at cultivation summer triticale of Rovnya variety with the use of N60P60K60. The NPK carrying out rates per 1 ton of grain de-pended both on the variety and on the use of mineral fertilizers. The smallest indicator values of carrying out were obtained at cultivation summer triticale on not fertilized soil. The indicators increased with the use of mineral fertilizers. When cultivating summer triticale of Rovnya variety with the use of N60P60K60, the carrying out rates were: nitrogen of 29,2 kg/t, phosphorus of 15,1 kg/t and potassium 30,2 kg/t. Speaking about Haikar variety, the indicators were following: nitrogen of 30,2 kg/t, phosphorus of
16,3 kg/t and potassium of 18,6 kg/t. Calculation
of the use of nutrients from fertilizers showed that at a dose of application of N30P30K30, Rovnya variety absorbed 40,0 % of nitrogen, 13,3 % of phosphorus and 30,0 % of potassium. When cultivating Haykar variety, efficiency factors were 13,3 % of nitrogen, 13,3 % of phosphorus and 20% of potassium. When applying mineral fertilizers at a dose of N60P60K60, Rovnya used 71,7 % of nitrogen, 23,3 % of phos-phorus and 63,6 % of potassium. Haikar used 58,3 % of nitrogen, 20,0 % of phosphorus and 21,7 % of potassium.
REPRODUCTIVE PERFORMANCE OF THE POPULATION OF EISENIA FETIDA (SAV.) IN DIFFERENT SEASONS OF THE YEAR, WHEN BREEDING THEM INDOORS
UDC: 631.861+595.14
Section: AGRICULTURE
Authors: Sergey I. Okhotnikov;
Any human activity is associated with the accumulation of waste. Streamlining the treatment of waste production and consumption (collection, removal, disposal, processing, use, and destruction) is one
of the most acute environmental problems.
The main sources of wastes of organic origin are manure of large and small cattle, pigs, manure drains and chicken droppings. Materials used for litter, for example, straw, grass, peat, accompany the accumulation of waste. In conditions of inten-sive livestock farming, agricultural enterprises are faced with the problem of accumulating large quantities of livestock products of agricultural
animals and birds. Recently, in Russia and in the near and far abroad, vermicomposting of organic wastes has become widespread. Vermiculturing uses species of worms that specialize in eating vegetable oddments and mammalian excrements.
It is Eisenia fetida (Savigni, 1826) and its subspe-cies E. f. fetida, E. Fandrei, and also an ordinary earthworm which is Lumbricus terrestris, the small red L. rubellus worm and types of Dendrobaena subrubicunda and D. Veneta. Creating optimal conditions for vital activity of earthworms could promote the maximum possible realization of the biotic potential of a population of composting worms and, ultimately, intensification of recycling. Currently there are prevalent methods of ver-micomposting outdoors and indoors [2]. In natural conditions, the rate of recycling of plant residues and other organic matter of soil saprophages, which include the oligochaetes, over-hang not only from their numbers, biomass, food selectivity, age structure of the population, the spatial distribution but also seasonal rhythms, nutritional and repro-ductive activity [9]. This article describes research on the influence of season on reproduction of earthworms Eisenia fetida (Sav.), cultivated in the premises of the basement type. The data obtained are intended to contribute to solving theoretical and practical problems of the development of
biotechnology for recycling organic wastes through vermicomposting.
PRODUCTIVITY OF THE NEW FAMILIES OF THE SOWS OF THE LARGE WHITE BREED IN THE LLC “ZURINSKY AGROCOMPLEX”
UDC: 636.082.251
Section: AGRICULTURE
Authors: Marat R. Sayfutdinov; Rafail A. Fayzullin;
Introduction. Family is a group of related dams (sows) originating from a single ancestress and
characterized by similarities in main features and productive qualities. Currently, work on the creation of new dams’ families is not carried out intensively and consistently. Therefore, it is necessary to pay special attention to laying down and improving one of the most significant structural units of the herd – the dams' families. The purpose is to study the
reproductive qualities of sows of the new families
of the Nutta line 209, 217 and 207. Materials
and methods. The data on reproductive qualities were processed biometrically using the Microsoft Excel program. The reliability of the arithmetic mean was determined using the Student's test.
The coefficients of variability were calculated ac-cording to N. A. Plokhinsky's technique. The coef-ficients of heritability were determined by the method of variance analysis. The reliability of the coefficients of heritability was determined with the help of the Fisher criterion. Results of the study. The conducted studies showed that the ancestresses of the Nutta line 209, 217 and 207 families
outperformed their peers by the nest weight at the 21st day by 6,6 – 23,2 %, and by the nest weight at 2 months – 29,3 – 31,9 %. The successors of the IInd and IIIrd generations outperformed their peers by a prolificacy of 7, 6–17,1 %, nest weight on day 21 – of 8,7–15,9 %, nest weight at 2 months –
of 17,0–20,0 %. The coefficients of variability among successors of the first generation for prolifi-cacy were 5,78–29,5 %, and by nest mass at
2 months – 1,82–2,52 %, and in case of successors of the third generation, according to the above
characteristics – 1,48–17,2 %; 0,45–0,91 %, respec-tively. The coefficients of heritability by reproduc-tive characteristics ranged from 3,0 to 13,0 %.
Conclusions. The ancestress of families and the successors of the third generation of Nutta line 209, 217 and 207 exceed average indicator for the herd by reproductive qualities.
METABOLISM IN COWS AT APPLICATION OF «SAPROMIX» VITAMIN-MINERAL CONCENTRATE
UDC: 619:615.1+577.15/17
Section: AGRICULTURE
Authors: Sergey Yu Smolentsev;
Modern poultry farming and cattle breeding can
no longer be imagined without special feed additives and various protein, vitamin and mineral complexes. This is not the desire of farmers to get a high result by all means, but a scientifically based decision that makes agriculture effective. A special place among all the additives is protein-vitamin-mineral concentrate, which gives the bird and cattle all the most necessary and vital substances. To date, the concentrate formulation is standardized, and its use allows to provide a full-fledged ration of poultry and livestock. The protein-vitamin-mineral concentrate
includes components with a high protein content,
biologically active additives, micro- and macroele-ments, and a vitamin complex. The necessary con-tent of proteins, vitamins and minerals is achieved using components of animal and vegetable origin,
as well as products of microbiological synthesis. This article presents the results of the influence of the vitamin and mineral complex “Sapromix” on the metabolism in cows. The experiments were carried out in LLC “Dairy products” of the Soviet region
of the Republic of Mari El. 36 cows of black and motley breed were selected taking into account milk production, breed, age, body weight and physiologi-cal state. According to the experimental scheme,
the cows of group 1 received the basic balanced
diet throughout the experiment. Cows of 2 and 3
experimental groups got in the diet 2 and 4%
of “Sapromix” equivalent to the mass for 1 kg of dry matter, respectively. Studies have established
that the use of the vitamin and mineral complex “Sapromix” had a positive effect on the metabolism in cows, which affected the changes in protein and mineral metabolism.
REPRODUCTIVE QUALITIES OF THE SOWS OF A LARGE WHITE BREED IN CROSSING WITH YORKSHIRE BOARS
UDC: 636.4:636.082.265
Section: AGRICULTURE
Authors: Rafail A. Fayzullin; Marat R. Sayfutdinov;
The aim of the research was to study the reproduc-tive qualities of the sows of large white breeds under crossing with Yorkshire boars. Two groups of sows with 15 heads each according to the principle of analogs taking into account the origin, live weight and age were created for a research. The sows at the age of 12 months with a live weight of 130–140 kg, were covered manually by boars-producers of large white breed and Yorkshire breed. Reproductive qualities
of sows of large white breed were assessed by multi-plicity, nest weight at day 21, nest weight at 2 months, number of piglets at 2 months and survival rate of piglets. The complex indicator of reproductive qualities was calculated from the data of the reproductive qualities of sows. In the course of the study, it was revealed that the sows of a large white breed as under pure breeding, so under crossing with boars of the Yorkshire breed have had almost the same indicators by the prolificacy, the number of the piglets at 2 months and survival rate of
piglets. However, the sows of the combination
(LW × Y) differed from the peers combinations (LW × LW) by the most high indicators of the mass of the nest both at the birth of pigs, and
at their weaning in 2 months. Herewith reliable
difference between the sows of large white breed combined (LW × Y) and (LW × LW) by mass
of the nest under birth piglets was 1,04 kg
(P > 0,99), and by mass of the nest at 2 months
7,14 kg (P > 0, 90). Difference by the complex index of reproductive qualities between the sows of a large white breed under different breed combinations: (LW × Y) and (LW × LW) was 3,16 points (P < 0,90), in favor of the combination (LW × Y).
REQUIREMENTS FOR SAFETY AND QUALITY OF FOODSTUFF IN THE EUROPEAN UNION AND RUSSIA
UDC: 658.562/341.1
Section: AGRICULTURE
Authors: Elena V. Tsaregorodtseva;
In the world there is currently a crisis in food
security. The safety of food products – condition
of food products indicating the absence of unac-ceptable risk associated with the harmful effects
on humans and future generations. People's desire for a healthy lifestyle, sharpens the importance of the quality and safety of food products and affects the functioning of society and the economy. Every country tries to ensure its own safety and quality
of food products in different ways: directives,
regulations, laws. Food security is part of national security and governed by acts of both Federal
and Regional level. This is due to the fact that
the status of food security in the countries of the European Union and the Russian Federation varies depending on the level of equipment of production, availability of production facilities etc. Review
and comparison of requirements of safety and
quality of foodstuffs in European Union countries and Russia will accumulate best practices and
excluded from the consumer basket products,
hazardous or harmful to human health. A thorough analysis of food security in the countries of the
European Union and Russia gives an overview of the main indicators for the production and sale
of food products, as well as the use of productive capacity indicators. The consideration of all these indicators will allow to extend the analytical possi-bilities of the use of estimation of level of threats
to food security in the world. The future is for clean, environmentally safe products.
REGIONAL INVESTMENT POLICY OF DEVELOPMENT OF THE AGRO-INDUSTRIAL COMPLEX OF MARI EL
UDC: 336.1
Section: ECONOMICS
Authors: Firdaus Z. Gumarova;
The aim of the work is to study the regional investment policy of the agro-industrial complex development as one of the most important elements of the
economic mechanism. At the present stage of the development of the Russian economy, the role of
investments related to the modernization of the agro-industrial complex (agribusiness) is growing.
The study of the problems of investment activity
of agricultural enterprises is conditioned by the need to improve the theoretical and methodological
foundations for stimulating business activity of
agribusiness. The new agrarian policy should
provide a breakthrough in improving the efficiency of agricultural production, primarily by switching
to an innovative model for the development of agro-industrial enterprises. Regional investment policy
affects the competitiveness of the agro-industrial complex, providing more attractive conditions for the development of the industry. Investment policy in the agrarian sector of the Republic of Mari El
today is based on the principles of attracting invest-ments in efficient and competitive production and activities. The solution of the problem of increasing investment activity as a factor of economic growth and giving stability to positive shifts in the dynamics of investment in fixed assets is ensured by the
market and the mechanism of regulatory influence of the state on investment and innovation processes.
The need to improve the management of investment processes in order to increase the competitiveness of agricultural production is due to the solution
of the tasks of import substitution and development of the export potential of the agroindustrial
complex. A set of measures to improve investment and tax policy in the agrarian sphere was proposed. It is necessary to create a system of investor sup-port, an essential part of which can be a set of tax incentives for enterprises of the agroindustrial complex that are oriented towards innovative
development and leading the country to an innova-tive model of economic growth. The implementa-tion of the proposed measures will promote the
activation of investment activities in the agro-industrial complex and increase the level of import substitution in the Russian food market.
STABILITY OF BUDGETS OF TERRITORIAL SUBJECTS OF THE RUSSIAN FEDERATION IN THE CONDITIONS OF UNSTABLE ECONOMY
UDC: 336.1
Section: ECONOMICS
Authors: Marina. V. Kazakovtseva;
Introduction. The implementation of reforms
in Russia has provoked the emergence of certain problems, in particular in the areas of financing
education, health care, and national security,
which require scientific reflection and analysis. The purpose of the study is to analyze productive and unproductive public expenditure and their role in economic development. Materials and methods. The problems of insufficient budget financing
of education, healthcare, public investments and imbalance of budget expenditures are discussed,
in particular, disproportionately high defense spending, law enforcement activity, maintenance
of the state apparatus in comparison with other
developed countries of the world. The author
concludes that there are insufficient budget sources of financing for the development of the country. The greatest potential for reducing budget expendi-tures without significant negative consequences is related to the implementation of structural reforms. In particular, this is due to an increase in the share of productive expenditure that is working for
development, on future sustained economic growth, and reducing unproductive expenditures that go to the day-to-day functions of the state or to current consumption. Results of the study, discussion.
To ensure the sustainability of the budget system, the author examined the directions of redistribution of budget expenditures, the potential for improving the efficiency of public spending, the efficiency
of managing state property, and the effectiveness
of the implementation of the federal targeted
investment program. The article suggests measures of state influence to stimulate the growth of the
national economy. The positive experience of the People's Republic of China on enhancing the role of the state in supporting, stimulating domestic producers, restricting the access of imported goods to the national market, is studied. Conclusion.
The paper concludes that there is a need for public spending in industries and spheres in which the multiplier effect is greatest. The state by its actions should stimulate the arrival of new investors,
revitalize competition and form a contingent of
taxpayers, which would ensure budget revenues sufficient for the economic development of the country.
CAPACITY OF THE NONPROFIT SECTOR IN THE TOURISM INDUSTRY AS A CONDITION OF FORMATION OF KEY COMPETENCES OF STUDENTS
UDC: 338.5:665.73
Section: ECONOMICS
Authors: Zulfiya N. Safina;
The article discusses the role of nonprofit organiza-tions in the development of the tourist industry on the example of the Republic of Tatarstan. These organizations are actively involved in solving
the most important problems in the field of tourism and hospitality along with the state and business structures. Familiarization of students with the
potential of civil society institutions, social technolo-gies and mechanisms, the principles of interaction with government bodies and local self-government, involvement in social practices are the most important conditions for mastering the key competencies
of future professionals. The purpose of the study
is to analyze the activities of public entities at the regional level: relatively new public structures – the Public Chamber of the Republic, municipal and departmental public councils, professional commu-nities, non-profit organizations in the context of promoting the development of the tourism industry. The materials presented in the article, which
resulted in the study of social practices, initiatives of public associations aimed at involving citizens in the processes of preserving and developing the cultural and historical heritage of the people,
the spiritual and moral formation of the individual, and the author's own experience in the activities of socially-oriented non-profit organizations, allowed not only to reveal the potential of the third sector
in the development of the tourist industry, but also to come to a conclusion about the need for students to receive full information on the tendencies of the development of civil society, the daily activities of public organizations, the importance of participation in voluntary actions and voluntary movement. On the recommendation of the Department of
Service and Tourism of the Volga state academy of physical culture, sports and tourism, the topics are included in the work program of the discipline
“Social and cultural activities of service organiza-tions” in the areas of bachelor's degree in Service, Tourism, Hospitality, and the master's program
“History and methodology of scientific research”. This made it possible to implement in practice
a constructive intention to involve students in the designated topic through effective educational technologies – project activities, case studies,
participation in socially significant events.
The author attempts to structure the institutions of civil society in accordance with their mission and objectives in the context of promoting the devel-opment of the tourism industry, justifying the need to study the specifics, mechanisms and principles of the functioning of civil society actors, social projects implemented by non-profit organizations in the sphere of tourism, participation of professional communities and public associations in the development and monitoring of the implementation of state programs and strategies, awareness of
the importance of a constructive dialogue between authorities and society, the importance of pooling resources for the sustainable development of the tourism industry. These are the conditions for the mastering of key competencies by students, as well as the competent use of the acquired experience in professional activities.
PRICING ON GASOLINE MARKET IN RUSSIA
UDC: 338.5:665.73
Section: ECONOMICS
Authors: Tatiana A. Safina;
The article considers methods of price formation, builds a process of pricing depending on the enter-prise's objectives for the goods being sold. Based
on this, questions of pricing for oil and gasoline in Russia are studied. Russia is not only an extractor, but also a major exporter of oil. The most important product of oil refining is gasoline. It is one of the main products of economic and social importance. The level of prices for oil and gasoline and trends in their pricing are always a topical issue. The purpose of this work is to consider the methods of pricing
oil and gasoline in Russia. To achieve the goal, the following tasks have been solved: the methods for determining prices have been examined, the
sequence of the pricing process has been studied, the price for 1 liter of gasoline is presented and analyzed in detail. The article uses analysis of statistical data and a method for processing economic information, which made it possible to determine the relationship between the conditions for performing the task and its results in the form of graphs and logical links. The study made it possible to draw conclusions that, regardless of the method of determining prices for oil refineries, many components are determined by the state. In addition to the tax component, there are a number of other factors enshrined in Russian law. The component of the price for gasoline – the
aggregate profit of enterprises is also of interest, since the low level of total revenues for the reporting year does not necessarily mean a problem in the work of the enterprise. However, if the total revenue is reduced within a few years, it is necessary to
review the planning and financial management
of the enterprise.
ROLE OF ACCOUNTING IN THE PUBLIC NON-FINANCIAL REPORT FORMATION
UDC: 658.14/.17
Section: ECONOMICS
Authors: Olga N. Sveshnikova; Kristina O. Erastova;
More and more subjects of different types of
economic activity begin to compile public non-financial statements, which are based on the types of accounting used (accounting, statistical, tax, management) in a particular enterprise. This is due to the fact that since 2010 the strategic manage-ment and orientation towards the Concept of
sustainable development has been laid in the basis of the enterprise's work. This concept is based
on three basic components – ecological, economic and social. In Russia, this concept has a recom-mendatory character and does not oblige non-financial reporting. However, large enterprises,
realizing its role in ensuring sustainable develop-ment, begin to compile it from year to year. So, in 2017 in the Russian Federation there are more than 160 organizations that have ever issued public
non-financial reports (150 units are commercial
organizations, 10 units are non-profit organizations), and approximately 30% of public non-financial
reports undergo independent confirmation (assur-ance). The purpose of the study is to determine
the role of accounting in enterprises in the context of its sustainable development. The article reveals the relationship between sustainable development and the compilation of public non-financial
reporting. The study determines the role of
different types of accounting in the formation
of public non-financial reporting. The problems of organizing public non-financial reporting at Russian enterprises are studied. During the research
methods of comparison, generalization, synthesis and description were applied. In the conclusion
of the study it was found out that the applied types of accounting at Russian enterprises need to be
improved, changing the experience of foreign countries, where the types of accounting are very developed and contribute to the compilation of non-financial reporting.
DEVELOPMENT OF METHODOLOGY FOR RISK CONSEQUENCE ASSESSMENT
UDC: 657.36:336
Section: ECONOMICS
Authors: Marija V. Stafievskaya; Elizaveta A. Minina;
In the course of activity, enterprises are faced
with elements of uncertainty that are inherent in the development and functioning of many economic processes. This causes, in turn, the inevitable emergence of situations that do not have an unam-biguous outcome. This circumstance complicates the decision-making process in conditions of uncer-tainty, which means that it is necessary to use
appropriate methods that enable us to obtain
acceptable management solutions. The authors of the study corrected the standard methodology for calculating profits. The proposed methodology
differs from the standard one in that profit is
determined taking into account the risk. On the
basis of the operating enterprise, the analysis of the dynamics of the indicators of the financial results report, as well as the factorial analysis of profits, were conducted. The inevitability of the work
of each enterprise in the risk zone is justified.
The authors offer an application solution for
the analysis and assessment of business risks.
The essence of this solution is to develop a method for preventing and limiting risk. The program
calculates such indicators as the level of risk, risk stability, effectiveness of the consequences of risk, profit in a risk environment, return on capital from the effects of risks, profitability of the total costs from the implementation of the solution. The prac-tical significance of the proposed method is that any commercial entity can identify and forecast
the consequences of business risks (obtain data on profits at the time of risk situations and calculate profitability). This methodology should be used
by specialists of the department of management
accounting for timely documentary reflection
in the accounting registers and transfer of infor-mation to the risk management department for
further management.
FORECASTING OF SOCIAL RESPONSIBILITY OF UNIVERSITIES IN REGIONAL ECONOMIC DEVELOPMENT
UDC: 332
Section: ECONOMICS
Authors: Julia A. Shuvalova;
Modern universities play an important role in forming the sustainable development of the regions, bringing together the main participants in social processes
to create conditions for growth of welfare of the
society. Social responsibility of an organization today is one of the key factors of increase of efficiency of its functioning. Modern organizations of commercial and non-commercial sector are interested in
sustainable development, strengthening of image and partnership relations, strengthening of competitive advantages. The higher education of the Russian Federation is now becoming an integral and equal part of the market. The domestic market of educational services is characterized by intensification
of competition between educational institutions
of higher education, encourages universities to seek
new ways to increase attractiveness for potential
customers. At present, the forecasting of social
responsibility of universities in the development of the region's economy is becoming especially
important. It is based on quantitative assessment
indicators, such as the development costs of all categories of employees in the organization and the costs of local community development. The purpose of this article is to study, summarize and supplement the approaches to determining the main criteria for assessing the social responsibility of universities, which can be used to build predictive models for the economic development of the region. The practical significance of the research is to provide effective approaches to building predictive models of the
development of the economy of a particular region. The application of the presented methods will form actual strategic alternatives and criteria for the
development of the educational environment of the region, will develop and implement concrete measures in the field of social policy of universities, and will justify the development of universities at different time intervals. This article outlines the main criteria for assessing the social responsibility of the university, which can be used to build predictive models for the economic development of the region.