RESEARCH OF THE INFLUENCE OF THE COMPONENTS OF CHOCOLATE GLAZES ON THEIR RHEOLOGICAL CHARACTERISTICS

Chocolate glaze is a large-tonnage component of various branches of food technology, which also performs important technological tasks, namely: helps to slow down oxidation processes; improving emulsifying and dispersing properties; prevents hardening of certain types of products; prevents the ingress of moisture, which increases the shelf life of the confectionery, etc. At the first stage, the main problems of production of the confectionery industry are determined - they require a scientific justification for the choice of competitive components of production technology, taking into account quality-cost indicators. Next, for the specified parameters of the production technology determine the components of the formulation of chocolate glazes. As an example, the results of studies of selected technological parameters of some compositions of chocolate glazes, a comparative analysis of their effectiveness on the rheological properties of compositions based on cocoa butter: alternative surfactants – standard lecithin – alternative surfactants - monoglycerides and a mixture of mono-, di- and triglycerides from palm oil by glycerolysis in the presence of an alkaline catalyst. Analysis of the system of results and calculation equations allowed to offer recommendations for the intensification of production processes: effectively reduces the viscosity of compositions based on cocoa butter, which, in turn, makes it possible to use them for partial replacement of lecithin in the manufacture of confectionery.

PRICES FOR PAID VETERINARY SERVICES NOVOCHEBOKSARSK CITY ANIMAL DISEASE CONTROL STATION

In the conditions of small towns, the scientific justification of the current prices for veterinary work (services) provided by budgetary institutions of the state veterinary service is of particular importance. The article presents the results of the authors research on the development of a price list of tariffs for paid veterinary services for the Novocheboksarsk city station for the control of animal diseases. 528 prices for paid veterinary services provided by the institution have been developed. Developed in 2021 prices in comparison with the current ones (2015) for the maintenance of productive animals increased from 1.2 to 3 times; for the maintenance of dogs, cats and other unproductive animals - from 1.3 to 4.2 times; for veterinary and sanitary examination and other types of veterinary work - from 1.6 to 6 times.

The Role of Secondary Resource Market in the Development of the Extended Producer Responsibility Mechanism in Russia

The paper is aimed at the evaluation of current state of secondary resource market in Russia and the determination of factors of their influence on the extended producer responsibility (EPR). Research objectives include scientific justification of directions for the improvement of solid waste management handling process in the Russian regions in order to provide the support for manufactories and importers performing the extended producer responsibility activities. GAP-analysis was used as a method of obtaining the systematic results on the basis of the information received about the current state of the Russian secondary resource market according to various criteria, including the product quality, processing methods, communication between producers and consumers, and state regulations. Research is executed on the grounds of collaborative use of positivistic and phenomenological approaches, where the findings are based on the comparison of experts’ opinions on the factors influencing the development of EPR mechanism, and statistics of the financial performance of main players of the Russian secondary resource market. As a scientific novelty, it is proposed to use the development of secondary resource market for enhancing of EPR mechanism in Russia. The study reveals that successful functioning of the extended producer responsibility mechanism depends not only on business representatives involved in the production of goods and packaging, but also on consumers and on the state authorities.

“ORE MAGMA”. WHAT IS IT FROM THE STANDPOINT OF THE GRANITE ORE-MAGMATIC SYSTEM?

The concept of “ore magma” remains an obscure hypothesis in ore formation. The article considers the process of natural overgrowth of trivial primary basaltic magma into an ore-bearing granite melting and further into the ore-forming “ore magma” as the concentration of volatile and ore components. The dark side of the problem lies in the fact that during the ore formation the “ore magma” liquates into contrasting phases and leaves practically no traces of itself (with rare exceptions). But the concept of the ore magma has received a logical scientific justification from the standpoint of ore-magmatic systems.

THE FORMATION CONCEPTUAL BASIS OF ACCOUNTING POLICY FOR DEFERRED REVENUE IN ACCORDANCE TO IFRS 15 «REVENUE FROM CONTRACTS WHITH CUSTOMERS»

The article provides a scientific justification of the methodological basis of accounting policies for deferred income and the features of their recognition over time, taking into account the requirements of IFRS 15 «Revenue from contracts whith customers». A method of recognizing revenue from contracts with customers over time is assessed, assessing progress towards full compliance with the obligation to perform. Approaches to the reflection of modifications of the contract and a significant component of financing are formalized. A conceptual accounting model is proposed to disclose information in the financial statements about contractual assets and liabilities. Prerequisites for harmonization of financial statements with the requirements of international standards have been formed.

DISASSEMBLY TECHNOLOGY

The article provides a scientific justification of energy and resource-saving reserves that are not taken into account and are available for the implementation of industry, modernization of fixed assets and mastering the production of high-level products. They were evaluated on the basis of systematic industry analysis of technological divisions of processing of raw materials and materials. The energy-saving potential of the most expensive technological complexes is scientifically justified. The main result of the article is a description of the improvement of technical devices by developing innovative art achievements for the comprehensive processing of various materials and obtaining the necessary products to meet human needs.

The novelty of information as one of the principles of studying the work of a Russian writer in a national audience

Humanities education, knowledge of the life of a great person, his work – all this is a true means of moral, aesthetic education of students, the formation of a comprehensive personality of a person. The issues of studying Russian literature in the national audience are relevant, as clearly evidenced by the works of A.I. Gusev, M.M. Rybnikova, V.F. Infantiev, A.A. Lipaev, A.G. Losev, K.K. Maltseva, I.H. Mayorova, N.K. Kungurov, B.A. Khodzhibaeva, L.A. Sheiman, A.V. Ryzhevolova, M. M. Abduvalieva and others. In their research, it provides scientific justification and characteristics of the proposed methods. So, as noted by the authors: it is necessary to carry out taking into account the factors that form the ethical and aesthetic traditions and artistic taste of students. In a lesson dedicated to the activities of the great writer, the teacher acquaints students with a brilliant creator, whose life is mastering the heights of human knowledge, a feat of serving the native people, an example of honesty, morality, and integrity. The novelty of the solution to the problem under consideration lies in the fact that the author has convincingly shown that information about the translations of the works of the Russian writer, in particular, I.S. Turgenev into the native language of students; translation work is a school of excellence for a national writer.

Economic Policy and Ideology in Modern Russia: Status and Prospects

The article substantiates the thesis that any policy is always based on a certain set of ideas and views. This set of ideas is guided by people working in government bodies, and first of all, the heads of these bodies. It is shown that the authorities take steps to develop the parameters of economic development and ensure compliance with these parameters by all elements of the system on the basis of the existing ideology. It is noted that from the point of view of the system approach, the basic elements of the system of economic relations are households. Therefore, the parameters of the “economic relations” system development should characterize the improvement of the condition of each household. It is proved that the existing de facto ideology of enrichment and the corresponding economic policy does not and will not be able to ensure sustainable economic growth, since they are not aimed at ensuring the growth of the well-being of all households. The vector of changes in economic policy is indicated in the case of legislative and institutional consolidation of a new ideology – ​“improving the welfare of all households”. It is shown that such a change in ideology will necessarily entail a demand for scientific justification of the nomenclature and assortment of household needs and the necessary ways to ensure them. On the basis of a systematic approach, a forecast is given of what may happen in the country if these ideological changes are not made.

SCIENTIFIC JUSTIFICATION OF THE MODULAR PROGRAM OF HEALTH PRESERVATION OF TEACHERS OF SECONDARY SCHOOLS

In the process of educational activity, the health of teachers is an important component of the process, affecting its content and results. The purpose of our work was the scientific substantiation and development of a modular program for preserving the health of teachers of secondary schools. Within the framework of the study, a hygienic assessment of working conditions was carried out, social, demographic characteristics and lifestyle factors were studied, and the psychological state of teachers was assessed. A modular program for preserving the health of teachers of secondary schools has been developed and implemented, aimed at reducing the risk of the formation of professional burnout syndrome, preserving and strengthening the health of the studied contingent with integration into the practice of education and healthcare.