scholarly journals Effect of hop growing technology on the accounting system in the agricultural entity

2021 ◽  
Vol 935 (1) ◽  
pp. 012035
Author(s):  
L Y Malinina ◽  
E A Ivanov ◽  
S N Khristolyubov ◽  
N N Pushkarenko

Abstract With the beginning of market relations, Russian hop-growing practically ceased to function due to the lack of purchases from the side of brewing companies. But the government policy of import substitution, pursued in recent years, has given a certain impetus to the revival of this industry. The purpose of this study is to describe the agrobiological and technological features of hop growing and their impact on the accounting process in an agricultural organization. To reveal the main scientific provisions, such general scientific techniques and methods were used as observation, comparison, analysis and synthesis, operation research, etc. Hops as a perennial crop require large capital and current expenditures. When carrying out agrotechnical measures related to the cultivation of hops, it becomes necessary to group costs in a certain system. The study shows that in the international and Russian scientific community, the issue of cost formation and accounting is considered within the framework of crop production in general. The article reveals the main stages of the formation of costs in hop-growing with an indication of accounting objects. Separately, innovations in the regulatory framework for accounting for non-current assets in connection with the reform of the national accounting system are touched upon.

Author(s):  
В.В. Авилова

Актуальность статьи обусловлена необходимостью подготовки в высшей школе инженеров, адаптированных к глобальному ускорению и нарастанию масштабов внедрения инноваций, каждая из которых начинается с создания интеллектуальной собственности. Перед российской высшей школой стоит задача подготовки инженерных кадров, способных реализовать все этапы жизненного цикла инноваций — от генерации идей и их патентной защиты до коммерциализации интеллектуальной собственности и внедрения ее в производство. Эти компетенции стали особенно востребованными при реализации государством курса на интеллектуальное импортозамещение, снижение технологической зависимости от зарубежных компаний и необходимости увеличения доли внедрения в производство отечественных разработок. Эти задачи становятся реализуемыми при формировании в высшей школе действенной и комплексной системы управления интеллектуальной собственностью. Автор доказывает необходимость создания такой системы и обосновывает предложения по ее структуре и оценке эффективности на основе анализа опыта зарубежных университетов с применением причинно - следственных, системно - структурных, общенаучных, сравнительных методов и компаративного анализа. Автором сформулирована методика оценки эффективности внедрения системы коммерциализации интеллектуальной собственной в высшей школе. Раскрыта сущность влияния теоретического изучения дисциплины и ее практического применения на активизацию инновационной деятельности в стране. Показана значимость формирования патентного портфеля интеллектуальной собственности в высшей школе для повышения информированности отечественных предприятий о существующих перспективных проектах. Статья предназначена для работников высшей школы, исследователей, представителей промышленных предприятий и региональных органов власти. The relevance of the article is due to the need to train engineers at a higher school, adapted to the global acceleration and increasing scale of the introduction of innovations, each of which begins with the creation of intellectual property. The Russian higher school is faced with the task of training engineering personnel capable of implementing all stages of the innovation life cycle - from the generation of ideas and their patent protection to the commercialization of intellectual property and its introduction into production. These competencies have become especially in demand when the government implements a policy of intellectual import substitution, a decrease in technological dependence on foreign companies and the need to increase the share of domestic developments in production. These tasks become realizable during the formation of an effective and comprehensive intellectual property management system in higher education. The purpose of the article is to substantiate the need to create such a system, develop proposals for its structure and evaluate its effectiveness based on an analysis of the experience of foreign universities using causal, systemic and structural, general scientific, comparative methods and comparative analysis of teaching the discipline "Commercialization of intellectual property" in Russia with foreign experience. The author has formulated a methodology for assessing the effectiveness of the implementation of the intellectual property commercialization system in higher education. The essence of the influence of the theoretical study of the discipline and its practical application on the activation of innovative activity in the country is revealed. The importance of the formation of a patent portfolio of intellectual property in higher education is shown to increase the awareness of domestic enterprises about existing promising projects. The article is intended for employees of higher education, researchers, representatives of industrial enterprises and regional authorities.


Author(s):  
Liubomyr Ilyn

Purpose. The purpose of the article is to analyze and systematize the views of social and political thinkers of Galicia in the 19th - beginning of the 20th centuries. on the right and manner of organizing a nation-state as a cathedral. Method. The methodology includes a set of general scientific, special legal, special historical and philosophical methods of scientific knowledge, as well as the principles of objectivity, historicism, systematic and comprehensive. The problem-chronological approach made it possible to identify the main stages of the evolution of the content of the idea of catholicity in Galicia's legal thought of the 19th century. Results. It is established that the idea of catholicity, which was borrowed from church terminology, during the nineteenth century. acquired clear legal and philosophical features that turned it into an effective principle of achieving state unity and integrity. For the Ukrainian statesmen of the 19th century. the idea of catholicity became fundamental in view of the separation of Ukrainians between the Russian and Austro-Hungarian empires. The idea of unity of Ukrainians of Galicia and the Dnieper region, formulated for the first time by the members of the Russian Trinity, underwent a long evolution and received theoretical reflection in the work of Bachynsky's «Ukraine irredenta». It is established that catholicity should be understood as a legal principle, according to which decisions are made in dialogue, by consensus, and thus able to satisfy the absolute majority of citizens of the state. For Galician Ukrainians, the principle of unity in the nineteenth century. implemented through the prism of «state» and «international» approaches. Scientific novelty. The main stages of formation and development of the idea of catholicity in the views of social and political figures of Halychyna of the XIX – beginning of the XX centuries are highlighted in the work. and highlighting the distinctive features of «national statehood» that they promoted and understood as possible in the process of unification of Ukrainian lands into one state. Practical significance. The results of the study can be used in further historical and legal studies, preparation of special courses.


2020 ◽  
Vol 26 (7) ◽  
pp. 1590-1609
Author(s):  
V.A. Rakhaev

Subject. The article addresses modernization of lending facilities under concession agreements. It is important for evaluating the terms of credit transactions, effectiveness of credit projects, and the concessionaire's ability to repay the loan. Objectives. The purpose is to review the current financing mechanism and underpin approaches to improving the credit facilities within concession agreements. Methods. The study rests on general scientific methods, like the systems and logical analysis and synthesis, principles of induction and deduction, financial calculation techniques. The analytical part employs the balance method, methods of financial coefficients and the method of technical and economic estimates. Results. I analyzed the financial structure and special characteristics of concession agreements, parameters of concessionaires’ activities; considered the types of risks inherent in bank lending under concession agreements, methods for their identification and mitigation; offered a mechanism of lending, including the structure of credit transactions, restrictions for the financial condition of concessionaires, additional requirements and penalties for their non-fulfillment. The findings can help banks define lending parameters for concession agreements. The provided recommendations may be useful for consideration by the authorities of the constituent entities of the Russian Federation. Conclusions. It is possible to reduce the risks of lending under concession contracts, if their terms and conditions are stable, and if the lost income of concessionaires is compensated in the event of early termination. Reasonable tariffs for works and services and increased revenue collection will promote this type of lending.


2020 ◽  
Vol 26 (7) ◽  
pp. 1496-1521
Author(s):  
N.I. Kulikov ◽  
M.A. Kulikova ◽  
A.A.S.R. Mobio

Subject. This article assesses the reasons why the economic policy of the Government and Central Bank of Russia does not cause the economic advance. The article tries to find out why the two strategic programmes adopted over the past ten years have not been implemented in most indicators. Objectives. The article aims to analyze the results of financial and monetary policies in Russia over the past ten years, and establish why the Russian economy has been growing within one percent yearly average all these years, and its share in the world economy has not grown, but got reduced even. Methods. For the study, we used the methods of analysis and synthesis. Results. The article proposes certain measures and activities to move to soft financial and monetary policies of the State and corresponding changes in the structure of the Russian economy. This will help ensure six to seven percent GDP growth annually. Conclusions. High loan rates have become the main obstacle to GDP growth in Russia. It is necessary to accept concrete actions and decisions concerning the Bank of Russia key rate, expansion of the functions of the Central Bank of the Russian Federation, industrial policy, support of consumer demand, long-term government contracts for the real sector enterprises, etc.


2020 ◽  
Vol 16 (4) ◽  
pp. 730-744
Author(s):  
V.I. Loktionov

Subject. The article reviews the way strategic threats to energy security influence the quality of people's life. Objectives. The study unfolds the theory of analyzing strategic threats to energy security by covering the matter of quality of people's life. Methods. To analyze the way strategic threats to energy security spread across cross-sectoral commodity and production chains and influences quality of people's living, I applied the factor analysis and general scientific methods of analysis and synthesis. Results. I suggest interpreting strategic threats to energy security as risks of people's quality of life due to a reduction in the volume of energy supply. I identified mechanisms reflecting how the fuel and energy complex and its development influence the quality of people's life. The article sets out the method to assess such quality-of-life risks arising from strategic threats to energy security. Conclusions and Relevance. In the current geopolitical situation, strategic threats to energy security cause long-standing adverse consequences for the quality of people's life. If strategic threats to energy security are further construed as risk of quality of people's life, this will facilitate the preparation and performance of a more effective governmental policy on energy, which will subsequently raise the economic well-being of people.


2020 ◽  
Vol 23 (8) ◽  
pp. 906-921
Author(s):  
R.A. Alborov ◽  
S.M. Kontsevaya ◽  
S.V. Kozmenkova

Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.


2019 ◽  
Vol 49 (1) ◽  
Author(s):  
Toendepi Shonhe

The reinvestment of rural agrarian surplus is driving capital accumulation in Zimbabwe's countryside, providing a scope to foster national (re-) industrialisation and job creation. Contrary to Bernstein's view, the Agrarian Question on capital remains unresolved in Southern Africa. Even though export finance, accessed through contract farming, provides an impetus for export cash crop production, and the government-mediated command agriculture supports food crop production, the reinvestment of proceeds from the sale of agricultural commodities is now driving capital accumulation. Drawing from empirical data, gathered through surveys and in-depth interviews from Hwedza district and Mvurwi farming area in Mazowe district in Zimbabwe, the findings of this study revealed the pre-eminence of the Agrarian Question, linked to an ongoing agrarian transition in Zimbabwe. This agrarian capital elaborates rural-urban interconnections and economic development, following two decades of de-industrialisation in Zimbabwe. 


Jurnal Niara ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 29-34
Author(s):  
Neneng Salmiah ◽  
Fahmi Oemar ◽  
Reni Farwitawati

The study aimed at conducting an analysis towards the operation of Athlete Homestead for the National Sports Week in 2012 belonging to Riau Province. Regarding the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD), the researcher designed the Accounting System for the Regional Public Service Agency of the Rental Flats and Sports Venue. The data analysis in this study used the descriptive qualitative method by describing the accounting system design for the operation of Rental Flats and Sports Venue through the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) with the procedure comprising: designing the rent system and procedure of the Rental Flats and Sports Venue, designing the system of cash management from the rent income, implementing focused-group discussion with the related parties and the government, working on the policy improvement draft for the operation of the Rental Flats and Sports Venue belonging to Riau Province.Based on the result of the study and discussion, it can be concluded that in order to improve the effectiveness of the service and operation of Rental Flats and Sports Venue with sound business practice, it is necessary to implement the Finance Operation System in the form of Sub-district Development Program-Regional Public Service Agency (PPK BLUD). The design system of the Sub-district Development Program-Regional Public Service Agency (PPK BLUD) comprising the organization chart, the transaction proof document, and the financial management procedure


2020 ◽  
Vol 26 (6) ◽  
pp. 577-583
Author(s):  
L. A. Tuaeva ◽  
I. Z. Toguzova ◽  
S. K. Tokaeva

The presented study develops theoretical and methodological foundations for assessing the fiscal sustainability of the constituent entities of the Russian Federation in perspective.Aim. The study aims to develop a systems approach to assessing the fiscal sustainability of the constituent entities of the Russian Federation in the medium and long term.Tasks. The authors analyze the major approaches to assessing the fiscal sustainability of federal subjects and determine the significance of quantitative and qualitative assessment methods in the development of a methodology for assessing the fiscal sustainability of federal subjects in the medium and long term.Methods. This study uses scientific methods of cognition, analysis and synthesis, comparison and analogy, systems and institutional approaches to assess the fiscal sustainability of federal subjects.Results. The authors examine the major approaches to assessing the fiscal sustainability of federal subjects developed by Russian scientific schools and disciplines; approaches used by state and local authorities; approaches to assessing the fiscal sustainability of federal subjects used by international and national rating agencies; foreign experience. In general, this implies the development of a universal system of indicators for assessing the fiscal sustainability of federal subjects.Conclusions. It is substantiated that under the current conditions of new challenges, particularly in the context of the coronavirus pandemic, it is necessary to assess the long-term balance and sustainability of the budgets of federal subjects using a systems approach based on quantitative and qualitative methods, making allowance for the medium- and long-term prospects to make efficient management decisions at different levels of the economic system.


HortScience ◽  
1998 ◽  
Vol 33 (3) ◽  
pp. 498e-498
Author(s):  
S. Paramasivam ◽  
A.K. Alva

For perennial crop production conditions, major portion of nutrient removal from the soil-tree system is that in harvested fruits. Nitrogen in the fruits was calculated for 22-year-old `Hamlin' orange (Citrus sinensis) trees on Cleopatra mandarin (Citrus reticulata) rootstock, grown in a Tavares fine sand (hyperthermic, uncoated, Typic Quartzipsamments) that received various N rates (112, 168, 224, and 280 kg N/ha per year) as either i) broadcast of dry granular form (DGF; four applications/year), or ii) fertigation (FRT; 15 applications/year). Total N in the fruits (mean across 4 years) varied from 82 to 110 and 89 to 111 kg N/ha per year for the DGF and FRT sources, respectively. Proportion of N in the fruits in relation to N applied decreased from 74% to 39% for the DGF and from 80% to 40% for the FRT treatments. High percentage of N removal in the fruits in relation to total N applied at low N rates indicate that trees may be depleting the tree reserve for maintaining fruit production. This was evident, to some extent, by the low leaf N concentration at the low N treatments. Furthermore, canopy density was also lower in the low N trees compared to those that received higher N rates.


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