Safety and quality of feed for piglets

The results of research on the safety and quality of compound feed of domestic producers for piglets have been presented in the article. The materials for the investigation were 4 samples of the starting complete feed for piglets of main domestic producers. Organoleptic characteristics of compound feed for piglets met the requirements of Federal standard 34109-2017. The assessment of the total bacterial contamination showed that sample No. 3 (the feed plant “VEGA”) has the maximum level of contamination, and the lowest level in sample No. 1 - new feeding technologies plant. The content of toxic elements in compound feed did not exceed their maximum permissible level and met the requirements of Federal standard 34141-2017. The level of radionuclides in compound feed did not exceed their maximum permissible level and corresponded to the standards provided for in the instructions on radiological quality control of feed of the Ministry of Justice No. 831 on 14.04.1995. Thus, the analysis of samples of the starting compound feed of domestic producers for piglets on organoleptic, physic and chemical, bacteriological and sanitary-mycological indicators, for the presence of toxic elements and radionuclides showed that all samples meet the requirements of safety and quality.

Modern features of accounting for borrowing costs

Accounting for borrowing costs is undoubtedly relevant for many modern organizations. It should be noted that from this year a new federal public finance accounting standard (FAS PF) “Borrowing costs” came into force. This standard establishes updated accounting rules for borrowing costs for state (municipal) budgetary and autonomous institutions (including healthcare institutions). These rules are analyzed in this article. The research methods were analysis and synthesis, grouping method, comparison, analogy method, logical approach, systemic approach. On the basis of the research carried out, the article systematizes the types and definitions of borrowing costs provided for by the above-named federal standard. As a result, the author presents a categorical apparatus in the indicated area. In addition, the article analyzes the most important features of accounting for borrowing costs and provides examples that explain these features. The results of the study can be useful to a wide range of readers interested in the problems of modern accounting, including accounting for borrowing costs of state (municipal) budgetary and autonomous institutions (in particular, healthcare institutions), and can also be applied in the practical work of the accounting departments of these institutions and in higher education process.

Compound feed from different producers for piglets and their comparative assessment

The quality of raw materials and goods of animal origin depends first of all on the safety of feed, their balance in terms of the main nutrients and digestibility by the body. As a rule, the lower the quality and safety of feed, the lower the productivity of all types of animals and poultry. The quality of feed is influenced by all stages of their production: growing conditions, harvesting and storage, processing technologies, canning and preparation for feeding. Where high-quality feed is used in diets, maximum productivity and high realization of the genetic potential of animals are obtained. During the storage and processing of plant and animal raw materials its physic and mechanical, biochemical, sanitary and microbiological properties change. This can be avoided only by observing the sanitary and hygienic requirements for bagging, harvesting, and storing feed. The quality of feed is confirmed by its physical, chemical, organoleptic, microbiological and other indicators, which determines the variety of feed control methods at all stages of their turnover. In this connection, the development and strengthening of control over the quality and safety of feed and feed additives is one of the important tasks of modern animal feeding science. The purpose of the work was to carried out a comparative assessment of four samples of the starting compound feed SK-3 for piglets of different producers. The experimental part of the work has been carried out in the laboratory of veterinary expertise at the compound feed plant LLC “Athens-Volga”. For the study of compound feed an average sample was taken from each sample, separating from the combined sample using a hand scoop according to Federal standard 13496.0-2016. Methods of sampling. Quality and safety control was carried out according to organoleptic, physic and chemical, microbiological indicators and the content of mycotoxins in compound feed. Monitoring of compound feed of the compared samples of the starting compound feed for piglets SK-3 according to the studied indicators has shown that all samples meet the sanitary and hygienic requirements of Federal standard of our country.

Problems of Early Learning to Program. How to Bridge the Gap Between Pictographic and Textual Programming Styles

Around the world, the “coding is the new literacy” thesis is beginning to be shared by an increasing number of decision-makers inside and outside national education systems. This leads to the inclusion of courses on information technology, including programming, in the curricula of school and early childhood education in various countries. In Russia, with its centralized education system, the amount of programming skills that a 9th grade graduate must master was established by the federal standard in mid-2021 and includes a certain set of initial programming skills that a student must be able to demonstrate by choosing one of the 6 full-text programming languages prescribed by the standard. Our experience shows that today the programming skills provided for by the specified standard can be successfully mastered by all primary school graduates (age 11-12), and we predict that the problem of early compulsory teaching in programming will be posed by Russian legislators and solved by the Russian education system in the near future. The main thesis of this article is that the best way to systematically teach the basics of programming to beginners of all ages, including elementary school students, is to consistently use the three approaches - icon-based, block-based, and text-based - provided that there is a methodological and technological continuity of software environments that support these three approaches. This continuity can be achieved by creating a consistent family of multiple learning environments. The article describes the experience of developing and using such a family of three software environments for the system of preschool and primary education in Russia, as well as for the system of teacher training in universities.

Implementation of Federal Accounting Standards – Capital Investments and Fixed Assets – in the internal rules of accounting for fixed assets

Subject. This article discusses the issues related to the reflection of capital investments and fixed assets in the accounting (financial) statements of economic entities during the transition to the new domestic (Russian) accounting standards – Fixed Assets and Capital Investments. Objectives. The article aims to reveal the consequences of changes in the current practice of accounting for fixed assets and capital investments in the internal rules of commercial organizations. Methods. For the study, we used the methods of generalization, comparison, primary observation, cost measurement, and grouping. Federal Accounting Standards and International Financial Reporting Standards were the basis for methodological justification of changes in the accounting practice of transactions with fixed assets and capital investments. Results. We offer certain records to reflect information on capital investments in the transition to the new Federal Standard – Capital Investments in accounts. We also offer a procedure for classifying low-value fixed assets in the inter-reporting period and a correspondence of accounts reflecting impairment loss on fixed assets. Conclusions and Relevance. The procedure for convergence of domestic accounting standards with International Financial Reporting Standards necessitates the introduction of significant changes in the process of reflecting transactions with fixed assets and capital investments. The modified procedure for reflecting records for accounting for capital investments, low-value fixed assets, losses from impairment of fixed assets in the intra-company rules for accounting for economic entities becomes relevant. The results of the study can be used when accounting for transactions with fixed assets and capital investments of commercial organizations in the practice of financial accounting.

The relevance and necessity of improving the document flow in the organizations of the commercial and public sector of the economy

The article is devoted to the substantiation and proof of the need to improve the methodology for documenting the facts of economic life as one of the fundamental initial elements of accounting. There is a discrepancy between the requirements of the legislation regarding the dating of the document and the practice of forming information about completed transactions, operations, etc.From the point of view of discounting, the Draft Federal Standard "Documents and Document Flow in Accounting"is considered. A special place in the article is given to the results of the study of the applied practice of electronic document management in organizations of the commercial and public sector of the economy.

FIXED ASSETS ACCOUNTING IN ACCORDANCE WITH THE NEW FEDERAL STANDARD FSBU 6/2020 «FIXED ASSETS»

The article examines the main changes in the accounting and tax accounting of fixed assets that have occurred in accordance with the adoption of the new Federal standard FSBU 6/2020 «Fixed Assets». The author compared the current PBU 6/01 «Accounting for fixed assets» with the mandatory for use from the reporting for 2022 FSBU 6/2020 «Fixed assets». The article contains comparative characteristics of regulatory documents and explanations on them. The new regulatory document introduces changes not only to such concepts as cost, depreciation, useful life, but also gives a new, significantly distinguis hable, concept of fixed assets, requirements for the recognition of assets as items of fixed assets. The comparisons made in the article can be useful for practical application. It is noted that the accounting of fixed assets has become closer to International financial reporting standards. For example, such a concept as «fair value» is introduced by FSBU 6/2020 in accordance with International Financial Reporting Standard (IFRS) 13 «Fair Value Measurement». The author concluded that the practical application of all the innovations in the accounting of fixed assets will facilitate the formation of financial statements in accordance with IFRS.

Natural Capital Accounting in Accordance with Public Sector Accounting Reforms

Faithful information reporting on natural resources is essential for the formation of macroeconomic indicators, including such an important socio-economic indicator as domestic wealth. The new Federal Accounting Standard of Government Finance on Non-Production Assets, which became law on January 1, 2021, establishes uniform requirements for accounting and disclosure of information on natural resources in financial statements. The article considers the requirements for natural resources accounting, including their estimation in accordance with the new federal standard. The article reveals some theoretical and methodological problems of natural resources accounting and makes proposals for its further improving in public sector organizations. The article proposes a non-produced assets classification on the basis of their form — tangible and intangible non-produced assets. The author also suggests using the key rate of the Bank of Russia for discounting when determining a fair value of natural resources in an inactive market or in its absence.

Biological Nitrate Removal With Emerald Ash Borer-Killed Ash and High-Tannin Oak Woodchips

Two common tree species, ash (Fraxinus sp.) and oak (Quercus sp.), could provide readily available media for denitrifying bioreactors that use wood-based carbon for biological nitrate treatment. However, it is not known if the wood from Emerald Ash Borer-killed (EAB-killed) ash trees is an effective carbon source for nitrate removal compared to other wood species or if the high-tannin nature of oak inhibits denitrification potential. This lab-scale study showed that EAB-killed ash woodchips did not significantly differ in nitrate removal or denitrification potential compared to a commercially available blend of hardwood chips. However, neither treatment performed as well as oak woodchips in these metrics. Use of high-tannin oak in bioreactors is currently restricted by a federal standard in the United States. Ash woodchips beneficially exhibited the lowest nitrous oxide production potential, and their dissolved phosphorus leaching fell within the range of other woodchip types. Emerald ash borer-killed ash wood could be an effective source for denitrifying bioreactors located within affected regions and oak woodchips merit additional investigation for the application of denitrifying bioreactors.