scholarly journals ACCOUNTING PROVISION OF JUSTIFICATION OF COSTS OF HOP GROWING WITH ITS STATE SUPPORTING (ON THE EXAMPLE OF THE CHUVASH REPUBLIC)

2022 ◽  
Vol 16 (4) ◽  
pp. 96-104
Author(s):  
Evgeniy Ivanov ◽  
Liya Malinina ◽  
Nikolay Pushkarenko ◽  
Lyudmila Kornilova ◽  
Anatoliy Korotkov
Keyword(s):  
Agricultural Production ◽  
Negative Impact ◽  
Government Support ◽  
Raw Material ◽  
Capital Costs ◽  
Basic Industry ◽  
Industry Standard ◽  
Chuvash Republic ◽  
State Subsidies ◽  
Methodological Aspects

The modern hop-growing industry occupies a small share in the structure of domestic agricultural production. However, being the main supplier of hops, as the most important agricultural raw material for many sectors of the economy, it has been on the rise in recent years and is increasing production volumes every year. This is largely facilitated by financial government support in terms of reimbursement of current and capital costs associated with the establishment of hops and the cultivation of hops. The purpose of the study is to consider the main theoretical and methodological aspects of organizing production accounting, which will provide unified approaches to justifying costs for filing applications by hop farms for government subsidies. As a result of the analysis, it turned out that there is no updated regulatory framework for accounting for the reflection of costs in hop-growing farms, including the basic industry standard “Hop-growing. Terms and definitions ”, and in the very mechanism for issuing state subsidies, the question of the structure and content of the information carrier about the costs incurred has not been finally worked out. A small number of international and Russian studies to determine the essential characteristics of hops as a biological asset have a negative impact on the construction of the accounting process. Consideration of the theory and study of the practice of organizing the accounting of costs in hop farms made it possible to update the accounting procedures for the main agro-technological stages in accordance with the current regulatory documents in this area and to put forward the thesis on the need to use 1 ton of alpha-acid as a calculating unit and a universal meter when making calculations with counterparties

scholarly journals Accounting support for justification of hop production costs under government granting

2021 ◽  
Vol 935 (1) ◽  
pp. 012034
Author(s):  
E A Ivanov ◽  
L Yu Malinina ◽  
N N Pushkarenko ◽  
A V Korotkov
Keyword(s):  
Negative Impact ◽  
Government Support ◽  
Production Costs ◽  
Cost Information ◽  
Modern Agriculture ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
The Government ◽  
Government Grant ◽  
Methodological Aspects

Abstract As one of the leading segments of modern agriculture in the Russian Federation, the hop production is currently on the rise and upscales its activities every year. This is largely facilitated by strong financial government support. The purpose of this study is to examine the main theoretical and methodological aspects of organizing the appropriate production accounting to provide the common approaches to cost justification while filing of applications by hop farms for grants. To reveal the main scientific provisions, such techniques and methods as observation, induction and deduction, analysis and synthesis, observation, comparison and other were used. The findings of the study point to the fact that no updated regulatory framework for accounting of costs in hop farms is available, and the issue of the structure and content of the incurred cost information carrier has not been completely elaborated within the government grant issuing mechanism. A small number of international and Russian studies to determine the essential characteristics of hops as a biological asset has a negative impact on the arrangement of the accounting process. The article suggests the methodology for organizing cost accounting by the main agro-technological stages of hop management and cultivation.

Ecological aspects of modernization of alcohol industry enterprises at the present stage of development

2020 ◽  
Vol 5 (3) ◽  
pp. 179-184
Author(s):  
Marianna Havryshko ◽  
◽  
Olena Popovych ◽  
Halyna Yaremko ◽  
◽  
...  
Keyword(s):  
Wastewater Treatment ◽  
Food Industry ◽  
Ph Value ◽  
Negative Impact ◽  
Water Bodies ◽  
Raw Material ◽  
Present Stage ◽  
Alcohol Industry ◽  
Stage Of Development ◽  
World Industry

At the present stage of development, the entire world industry has faced the problem of rational use of renewable natural resources, in particular the most efficient ways of wastewater treatment and the use of accumulated waste in the production process as a secondary raw material. In particular, the alcohol industry, as one of the components of food, medical, chemical and various industries,leads to the formation of huge amounts of waste, including wastewater. The food industry, like any other industry, has a negative impact on the environment. Water bodies are the most affected by the food industry. Almost the first place in terms of water consumption per unit of production is the production of alcohol. Consumption of large amounts of water leads to the formation of wastewater, which is highly polluted and adversely affects the environment. Due to the high chemical and biological consumption of oxygen, specific color and odor, suspended solids, low pH value, the purification of such waste in the filtration fields and discharge into water bodies is not possible. The purpose of our work is: 1) conducting the analysis of the alcohol industry potential in Ukraine in recent years, and methods of waste disposal as a potential source for the development of bioenergy. 2) environmental aspects of the alcohol industry modernization at present stage of development and implementation of modern wastewater treatment technologies.

European and Ukrainian experience in financial support to farming activities through fiscal instruments

2020 ◽  
Vol 23 (9) ◽  
pp. 1040-1063
Author(s):  
E.A. Nepochatenko ◽  
E.T. Prokopchuk ◽  
B.S. Guzar
Keyword(s):  
Agricultural Production ◽  
Financial Incentives ◽  
Financial Support ◽  
Financial Regulation ◽  
Negative Impact ◽  
Developed Countries ◽  
European Countries ◽  
Main Task ◽  
Statistical Research ◽  
Tax Regimes

Subject. The article considers financial regulation through the use of tax mechanisms. Objectives. The aim of the study is to evaluate European and Ukrainian practices of fiscal incentives for farming through fiscal instruments with VAT playing the key role. Methods. In the study we employed economic and statistical research methods, like monographic, comparison, scientific generalization. Results. Based on the analysis of VAT implementation on farmers in developed countries in Europe we substantiated the conclusion about its focus on simplifying the tax procedures and eliminating the negative impact on operations of economic entities. Special tax treatment (including VAT collection) is mainly used to streamline tax relations, taking into account the specifics of farming, rather than to improve the financial support to farms. We revealed that in the Ukrainian practice its main task is financial support to agricultural production. Conclusions and Relevance. The experience of developed European countries on the use of special tax regimes and taxation procedures should serve as a model for Ukraine. Financial incentives for agricultural production development should be directly supported by the State, and special tax treatment and tax administration should be focused on streamlining tax relations in the region, based on the practice of developed European countries such as UK, Germany, Italy and France.

ASSESSMENT OF HONEYBEE DRONES BREED IN THE CHUVASH REPUBLIC

2019 ◽  
Keyword(s):  
Apis Mellifera ◽  
Raw Material ◽  
Forest Steppe ◽  
Sample Collection ◽  
Annual Increase ◽  
Queen Bees ◽  
Binocular Microscope ◽  
Chuvash Republic ◽  
Regional Programs ◽  
Natural Honey

One of the most important aspects of endemic populations conservation of modern honeybee breeds of is study in the field of drones morphological features identification in the apiaries, as the assessment of Queen bees’ purity breed and the potential for recovery of the populations. In this regard, studies of the honeybee drones’ breed in the Chuvash Republic (Chuvashia) are relevant and have scientific and prac-tical value. The raw material was a sample collection of drones (126000 pcs. from 4200 of the bee fami-lies) from 21 districts, which are covering all natural honey gathering zones of the Chuvash Republic: forest-steppe, forest and steppe. Three characteristics are identified: colour of the hairs on a scale of Gotze, cubital index and the length of the proboscis. The binocular microscope MBS-10 was used in the work. In the process of research, biogenetic potential of the Chuvash population of Central Russian breed (Apis mellifera mellifera) is established, in the conditions of hybridization, with the observed trend of an annual increase. Five subpopulation structures or administrative districts (Morgaushsky, Kras-noarmeysky, Krasnochetaysky, Shumerlinsky and Batyrevsky) are registered, where, the territory of "pure" breeding is stored and gradually created thanks to the selection-breeding works. The obtained re-sults prove the effectiveness of implemented local and regional programs and activities of breeding and distribution of Central Russian breed bees in the Chuvash Republic.

LEAD Farmer Based F2F Extension Mode l: Role of Krishi Vigyan Kendras and Technology Adoption Determinants for Enhancing Model’s Effectiveness

2019 ◽  
Vol 6 (04) ◽  
Author(s):  
M S MEENA ◽  
R B KALE ◽  
S K SINGH ◽  
A K SINGH
Keyword(s):  
Technology Adoption ◽  
Significant Role ◽  
Agricultural Production ◽  
Government Support ◽  
Front Line ◽  
Farm Families ◽  
Agricultural Technologies ◽  
Extension System ◽  
Index Value

A study was undertaken in collaboration with eight Krishi Vigyan Kendras (KVKs) and five Learning and Experience based Advisor (LEAD) farmers were selected by each KVK, employing socio-metric technique. Hence, data were solicited from 40 LEAD farmers from eight districts who were trained by KVKs. Role of KVKs were determined based on their Index Value (IV). Study reveals that KVKs played an important role in skill development of LEAD farmers through organisation of need based and skill-oriented trainings (IV=62) followed by front-line demonstrations on location specific agricultural technologies at farmers’ fields (IV=59.42), and developing linkages between LEAD and fellow farmers (IV=58.33). Key determinants accountable for enhancing effectiveness of this model were enhanced technology adoption (IV=60.13) followed by enhanced agricultural production (IV=57.48) and productivity (IV=57.10). Study reveals that one LEAD farmer adopted 5 agricultural technologies from KVKs. Further, fellow farmers adopted 2 agricultural technologies from LEAD farmers. Hence, it was concluded that this approach may play a significant role in complementing Indian public extension system through reducing cost and coverage of more farm families. This model needs community as well as government support for sustainability and its scalability.

scholarly journals Agricultural subsidies and global greenhouse gas emissions

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
David Laborde ◽  
Abdullah Mamun ◽  
Will Martin ◽  
Valeria Piñeiro ◽  
Rob Vos
Keyword(s):  
Agricultural Production ◽  
Ghg Emissions ◽  
Farming Systems ◽  
Government Support ◽  
Consumer Prices ◽  
High Emission ◽  
The Government ◽  
Agriculture And Food ◽  
The Impact ◽  
Global Emissions

AbstractAgricultural production is strongly affected by and a major contributor to climate change. Agriculture and land-use change account for a quarter of total global emissions of greenhouse gases (GHG). Agriculture receives around US$600 billion per year worldwide in government support. No rigorous quantification of the impact of this support on GHG emissions has been available. This article helps fill the void. Here, we find that, while over the years the government support has incentivized the development of high-emission farming systems, at present, the support only has a small impact in terms of inducing additional global GHG emissions from agricultural production; partly because support is not systematically biased towards high-emission products, and partly because support generated by trade protection reduces demand for some high-emission products by raising their consumer prices. Substantially reducing GHG emissions from agriculture while safeguarding food security requires a more comprehensive revamping of existing support to agriculture and food consumption.

scholarly journals Prehistorical Obsidian Sources in the Island of Lipari (Aeolian Islands)

2020 ◽  
Vol 6 (1) ◽  
pp. 393-402
Author(s):  
Maria Clara Martinelli ◽  
Mauro Coltelli ◽  
Marco Manni ◽  
Letizia Bonizzoni ◽  
Alessandra Guglielmetti ◽  
...  
Keyword(s):  
Fission Track ◽  
Scientific Research ◽  
Raw Material ◽  
Neolithic Period ◽  
Study Analysis ◽  
Geological Samples ◽  
Aeolian Islands ◽  
Methodological Aspects ◽  
And Diffusion ◽  
Age Determinations

AbstractThis research project concerns the study, analysis and dating of obsidian flows on the island of Lipari, in relation to the population of the Aeolian Islands, during the Neolithic period.The collection, processing and diffusion of Lipari obsidian characterise the Neolithic population of Lipari and the entire Mediterranean. By improving the knowledge of supply methods in the territory, it will be possible to formulate hypotheses on the chronology of the sources, the ways of collecting the raw material and on the mobility of the Neolithic communities in the Aeolian Islands. The scientific research is divided into two main topics: the first concerns the analytical and methodological aspects of archaeological and geological studies of Lipari obsidian; the second, the formation of obsidian at Lipari, their sources and lithological characteristics. Throughout the duration of this study we will perform new age determinations of Neolithic obsidian artefacts and geological samples, directly with the method of fission track, and indirectly dating paleo soils using the radiocarbon method.

Deactivation of Red Mud by Primary Aluminum Production Wastes

2021 ◽  
Vol 1040 ◽  
pp. 109-116
Author(s):  
V.Yu. Piirainen ◽  
A.A. Barinkova ◽  
V.N. Starovoytov ◽  
V.M. Barinkov
Keyword(s):  
Carbon Dioxide ◽  
Red Mud ◽  
Negative Impact ◽  
Waste Product ◽  
Primary Aluminum ◽  
Raw Material ◽  
Aluminum Production ◽  
Environmentally Safe ◽  
Primary Aluminum Production ◽  
Knowledge Intensive

Current global environmental challenges and, above all, global warming associated with a change in the carbon balance in the atmosphere has led to the need for urgent and rapid search for ways to reduce greenhouse gas emissions into the atmosphere, which primarily include carbon dioxide as a by-product of human activity and technological progress. One of these ways is the creation of industries with a complete cycle of turnover of carbon dioxide. Aluminum is the most sought-after nonferrous metal in the world, but its production is not environmentally safe, so it constantly requires the development of knowledge-intensive technologies to improve the technological process of cleaning and disposal of production waste, primarily harmful emissions into the atmosphere. Another environmental problem related to aluminum production is the formation and accumulation in mud lagoon of huge amounts of so-called highly alkaline "red mud," which is a waste product of natural bauxite raw material processing into alumina - the feedstock for aluminum production. Commonly known resources and technological methods of neutralizing red mud and working with it as ore materials for further extraction of useful components are still not used because of their low productivity and cost-effectiveness. This article describes the negative impact of waste in the form of "red" mud and carbon dioxide of primary aluminum production on the environment. The results showed that thanks to carbonization of red mud using carbon dioxide, it is possible to achieve rapid curing and its compact formation for safer transportation and storage until further use. Strength tests of concrete samples filled with deactivated red mud were also carried out, which showed the prospects of using concrete with magnesia binder.

scholarly journals Research on Green Innovation of the Great Changsha-Zhuzhou-Xiangtan City Group Based on Network

Land ◽  
2021 ◽  
Vol 10 (11) ◽  
pp. 1198
Author(s):  
Lu Wang ◽  
Wenzhong Ye ◽  
Lingming Chen
Keyword(s):  
Network Structure ◽  
Negative Impact ◽  
Positive Impact ◽  
Government Support ◽  
Green Innovation ◽  
Urban Agglomerations ◽  
Network Scale ◽  
Low Efficiency ◽  
The Impact ◽  
City Group

This article aims to promote the high-quality development of the Great Changsha-Zhuzhou-Xiangtan City Group and improve the green innovation efficiency of urban agglomeration. This article takes green innovation in networked urban agglomerations as its research subject. Furthermore, it analyzes the impact of network structure characteristics such as network scale and network structure hole on green innovation in urban agglomerations. Moreover, this study uses the unexpected output SBM model to measure green innovation efficiency of the eight prefecture-level cities in the Great Changsha-Zhuzhou-Xiangtan City Group from 2012 to 2018 and analyzes its influencing factors using the panel Tobit model. The results show that the overall green innovation efficiency of the Great Changsha-Zhuzhou-Xiangtan City Group is stable. The distribution of urban green innovation efficiency in the region is characterized by urban gradient and mid-stream drive. In the process of networked innovation, economic development, which has a positive impact on green innovation, promotes the overall effectiveness of the network structure. The low efficiency of urban educational resources, which has a negative impact on green innovation, leads to the redundancy of a network scale. The unapparent advantage of industrial structures, which have a negative impact on the development of green innovation, leads to the insufficient depth and breadth of network openness. Lastly, government support and the level of infrastructure have no impact on green innovation.

scholarly journals The Hungarian Wood-Based Panel Industry and its Impact on the Environment

2016 ◽  
Vol 12 (2) ◽  
pp. 157-172
Author(s):  
Gábor Laborczy ◽  
András Winkler
Keyword(s):  
Carbon Dioxide ◽  
Power Plants ◽  
Negative Impact ◽  
Value Added ◽  
Forest Products ◽  
Air Pollutant ◽  
Raw Material ◽  
Energy Sources ◽  
Forest Products Industry ◽  
Round Wood

Abstract It is well known that worldwide deforestation has a negative impact on the global environment. Forests play an important role in producing oxygen as well as retaining gases that create the greenhouse effect. Forests primarily absorb carbon dioxide, the major air pollutant released by the industrial activities. Energy production is the major source of environmental contamination. In addition to reducing CO2 emissions, another issue this industrial sector must tackle is to decrease the use of fossil fuels by substituting them with renewable, environmentally friendly energy sources. One of the answers to these challenges is the utilization of biomass as energy sources. However, biomass-based fuels include short bolts, split round-wood, pulpwood, bark and by-products of sawmilling, which are the raw materials for the wood-based panel industry as well.Wood utilization of the forest products industry has a major impact on the delayed release of carbon dioxide stored in the wood. All over the world, just as in Hungary, the wood-based panel industry mainly uses low quality wood resources and turns them into value added products. The elongation of the life cycle of low quality wood materials decreases CO2 emissions, thus significantly contributing to environmental protection. Furthermore, it is assumed that raw material demand of the wood-based panel industry could be satisfied by focusing on sustainable forest management and well-planned reforestation. Additionally, special energy-plantations may provide extra wood resources, while waste and other non-usable parts of trees contribute to the effective and economic operation of biomass utilizing power-plants. This paper summarizes the current situation of the Hungarian wood-based panel industry and discusses the effects of the panel manufacturing processes on the environment. Also, it outlines the possible future of this important segment of the forest products industry.

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