IMPLEMENTATION OF MANAGEMENT ACCOUNTING FUNCTIONS IN THE CONTEXT OF PROJECT AND PROCESS APPROACHES TO MANAGEMENT

The study of various management concepts at the present stage of economic development contributes to improving the efficiency of activities in various areas through intensive development. As a result, in each economic entity, the issue of applying not only advanced production technologies but also management approaches becomes relevant. At the moment, a significant number of management concepts have been developed and actively used. Still, project management can be considered the universal one, as it helps implement the set goals in conditions of resource constraints. The degree of effectiveness of the project approach to management is largely determined by the ability of an economic entity’s accounting and analytical system to form the necessary information base. Scientific and practical interest is a study aimed at creating elements of the information field for making effective management decisions in the context of the project approach to management, which is the purpose of the work. The result should be considered a set of distinctive features of project management in setting and maintaining management accounting in an economic entity.

FEATURES OF THE BIOLOGICAL DEVELOPMENT OF THE BIRD CHERRY-OAT APHID (RHOPALOSIPHUM PADI) IN THE LABORATORY

The article presents data on the assessment of some issues of the ontogenesis of the bird cherryoat aphid: the average life expectancy, the number of offspring over a lifetime, the beginning of the reproductive period, the end of the reproductive period, the duration of the reproductive period, the life span of aphids and the number of offspring. The author found that the average life expectancy of animals was 21.55 days. The beginning of the reproductive period, on average, was on days 7–8, the end – on day 19. The average duration of the reproductive period was 12.5 days. The average number of offspring over the entire life for individuals in the sample was 34 nymphs, in a separate litter – 2–3 nymphs.

FEATURES OF THE REPRODUCTIVE FUNCTION OF KARACHAY GOATS DEPENDING ON DIFFERENT GEOGRAPHICAL AREAS OF BREEDING

In recent years, goat breeds with a dairy-meat-wool or combined productivity type, represented by local breeds that are bred mainly in the foothills and mountainous regions of the North Caucasus, Altai, Tyva and Khakassia, have become increasingly widespread in Russia. The Karachay goat population is the most interesting for research, since in their breeding was aimed at obtaining animals with a number of unique productive characteristics and capable of producing the required outputs under the harsh conditions of the mountain and foothill zones of the Caucasus. In view of the limited research on these animals, in particular their reproductive functions, the aim of this study was to investigate the natural implementation of the reproductive function of the Karachay goats in different geographical areas of breeding. There are slight differences in some parameters of Karachay goat reproduction in high mountain zone (from 2000 m a.s.l.) and middle mountain zone (1000–1500 m a.s.l.). An important conclusion is that the recognized low fertility of the Karachay goats is not genetically determined. Analyzing the number of ovulations and fresh yellow bodies in the ovaries by laparoscopy using Karl Storz (Germany) endoscopic equipment, the authors found a potential fecundity of 3.1 (2.8 to 3.4).

IMMUNE SYSTEM OF POIKILOTHERMIC AQUATIC ORGANISMS

The paper shows features of the immune system of poikilothermic aquatic organisms of different taxonomic groups: crustaceans, fish, and amphibians. Defense mechanisms of crustaceans are presented by largely innate non-specific factors: external covers (including the exoskeleton), mucus, physical and chemical barriers lysozyme in the hemolymph, propanolamine system, and phagocytosis. The authors identified 4 types of cells (hemocytes) found in the circulating fluid of crayfish, depending on the morphological and functional properties: agranulocytes, progranulin,granulocytes, and transparent cells. Each type performs different functions in the process of immune defense. In fish, there is no red bone marrow and lymph nodes, the main organs of hematopoiesis include thymus, spleen, liver, lymphoid tissue of the brain and the trunk of the kidneys,accumulation of lymphoid tissue of the cranial box, intestine, and pericardium. Humoral components of the immune response of fish are represented by immunoglobulins, system complement components, lysozyme, C-reactive protein, interferon, lysine, hemolysin, hemagglutinin. Only IgM-like antibodies represent immunoglobulins in fish. The central organ of the amphibian immune system is the red bone marrow, but its role in the immune defense of amphibians has not been sufficiently studied. Peripheral organs of the immune system include kidneys, thymus, spleen, lymphomyeloid organs. Depending on the characteristics of the immune system of poikilothermic hydrobionts of different types, the authors offer methods for assessing their humoralimmunity (by determining phenoloxidase) and cellular response (by phagocytosis). Cellular immunity, and phagocytic activity, in particular, can be evaluated using cytochemical methods taking into account oxygenindependent factors – the content of enzymatic lysosomal cationic protein in phagocytes – and oxygendependent ones – NBT-test with nitrosonium tetrazolium that records cytotoxic oxygen radicals generated during the respiratory explosion of cell stimulation in vitro.

METHOD FOR EVALUATING INDIVIDUAL CHARACTERISTICS OF MILK EJECTION OF COWS WHEN USING DIFFERENT MILKING TECHNOLOGIES

The aim of the research is to study the possibility of using a latent period of the ejection of the first portion of milk in order to evaluate the individual characteristics of the milk ejection features of cows using the technology of bucket milking and robotic milking. Two experiments were conducted on cows of Black-Motley breed. Under the first experiment, the individual characteristics of the milk ejection were shown using the technology of bucket milking. Under the second experiment, they were determined for the technology of robotic milking. The first experiment was conducted on 12 mature cows. They were milked with a serial milking machine. The process of lactation was recorded by means of a bucket counter. The parameters of milk ejection were defined by analyzing the curve of lactation and making calculations. The second experiment was conducted on 30 first-calf heifers. Cows were milked on robotic installation the Astronaut A4 of Lely Company (the Netherlands). The data of the information system of herd management Lely T4C have been used for the analysis. Depending on the indicator of a latent period of the first milk portion ejection in both experiments three groups of cows (I–III) have been isolated. The ability of milk ejection in the first group was identified as high, in the second group – average and in the third group – low. Both experiments showed that the value of a latent period of the first milk portion ejection determined the milk ejection ability of cows. The increase in the period of the first milk portion ejection has been found among cows as their milk ejection ability decreses. The currently used milking technology shows that the reduced milk ejection among cows leads to the decrease in the indicators of the average and maximum intensity of milk ejection, the first two minutes of milking and also it leads to longer duration of milking. Using the robotic milking, the authors found that the first-calf heifers with the short period of the first milk portion ejection are characterized by the shortest duration of treating the teats and staying in the milking parlor, the average duration of milk ejection from the each quarter of the udder, as well as high values of the average and maximum intensity of milk ejection. The first-calf heifers with slow milking capacity are characterized by the longest duration of treating the teats and staying in the milking parlor, the average duration of milk ejection from the each quarter of the udder, as well as the lowest values of the average and maximum intensity of milk ejection. This suggests that the selection of first-calf heifers with high milk ejection ability will help to increase the productivity of automatic milking systems during the milking process. It is proposed to use the value of a latent period of the first milk portion ejection in the breeding activities.

COMBINATION ABILITY OF SELECTIVE CARP GROUPS DURING TWO-LINE BREEDING

This paper presents the results of studying the productive and physiological properties of carp crosses – interline or interbreed hybrids of the first generation. The resulting crosses have a high potential for growth, metabolism, and non-specific cellular immunity. It was found that the studied cross-breeding combinations produced a heterotic effect, which was manifested in different ways depending on the climate zone, planting density, and feeding. In the “Ergeninsky” cross, obtained from crossing the local scaly and Moldavian mirror lines, the true heterosis in relative growth rate amounted to 85–89%. As compared with the parent forms, it has a higher immune defense against pathogens, judging by the large proportion of Mature segmentonuclear neutrophils. The “Mirror” cross is the result of crossing males of the Moldavian mirror line and females of the Volga frame carp that has a scattered scale cover –100%, body weight significantly exceeds the Moldavian mirror parent form. The cross has a smaller proportion of monocytes and neutrophils in the leukogram, and the content of lysosomal cationic protein in the latter is lower, which suggests that these phagocytes are consumed in the process of immune defense. As compared with the parent forms, the cross has more intensive protein metabolism, which can be proved by the high content of total protein and albumins, ALT activity. The lipid metabolism can be determined by the content of cholesterol. The activity of creatine kinase in the “Volzhsky” cross is 2–3 times lower as compared to the initial groups. The “Volga” cross is a reciprocal interbreed hybrid of the Southern zonal type of the Chuvash scaly carp and the Volga frame carp that has a high level of lipid metabolism.

EFFECT OF VARIOUS FORMS OF SELENIUM ON THE PRODUCTIVITY AND METABOLISM OF FATTENED YOUNG PIGS IN PRODUCTION CONDITIONS

Selenium plays an important role for maintaining complex and adequate nutrition of fattened young pigs. It also has a big biological importance to maintain growth and health, as well as for biochemical and physiological processes This study presents the results of a production experiment to determine the effect of organic and inorganic forms of selenium on growth indicators, immunohematological blood parameters and slaughter qualities of fattened pigs in period I and II. Test feeding with various forms of selenium has been implemented with two groups of analogs (N = 60; n = 30), taking into account age and live weight. The experiment was conducted on castrates of large white breed, which were divided into two groups of 30 heads each following the principle of analogues (taking into account their age, live weight). The studied fattened pigs received standard complete feeds of the SK-5 and SK-6 types for a period of 105 days. Growing pigs were fed with organic selenium for 20 mg/kg as part of the feed 64 mixture per head in the first and second period of fattening, while the animals of the control group were fed with 0.3 mg/kg of the inorganic form of selenium. Including a chelated form of selenium in the complete feed of castrates at the rate established in the course of scientific and economic studies has led to 757 g of average daily gain, which is 8.1% more as compared to the control group. The concentration of red blood cells in the blood of growing pigs fed with 20 mg/kg of selenium chelate increased by 6.3%, hemoglobin – by 2.4%, and white blood cells – by 7.1% as compared to the control. Feeding organic selenium to fattened young pigs contributed to a significant increase in specific units of protein activity by 38.65% (p < 0.01), BASC – by 7.63%, as well as lysis – by 40.06% (p < 0.05), and phagocytic activity by 3.33% in blood serum as compared to the control. The half-carcasses of hogs who had received fed rations including selenium chelate fetured slaughter weight and slaughter yield, respectively, higher – by 6.4 and 0.6% as compared with the control analogues. The use of the established norm of organic selenium in the diets of fattened young pigs according to the results of production testing is economically profitable and contributes to a per-head profit of 420 rubles.

COMPARATIVE CHARACTERISTICS OF RAM SEMEN FROZEN IN DIFFERENT EXTENDERS

Numerous studies have proved the necessity of egg yolk in synthetic media to dilute semen before its cryopreservation. However, at the same time, it has been demonstrated that its use can adversely affect the quality of frozen-thawed sperm. The present study compares the main quality parameters of ram sperm frozen using TRIS-based diluent with egg yolk and two egg yolk-free diluents (OvixCell® and AndroMed®). A slower deterioration in the kinematic performance of sperm cryopreserved in TRIS diluent with native egg yolk confirmed higher cryoprotective performance compared to commercial extenders containing no egg yolk. Significantly higher total and progressive motility was observed in TRIS-based medium with egg yolk (P< 0.05). This advantage was maintained after four hours of incubation and became more significant at the end of cultivation (after six hours) (P< 0.01). Thus, ram sperm frozen in egg yolk medium retained better motility than in egg yolk-free extenders, which allows predicting its higher bioavailability. Assessment of some semen parameters using CASA showed that there were no significant differences in motility between the three extenders immediately after thawing the straws. When assessed two hours after thawing, a diluent containing egg yolk (TRIS-based) was found to have higher results for some of the examined traits than phospholipid diluents.

QUALITY FEATURES OF THE MARAL STAG STOCK OF THE NOVOTALITSKAYA LINE OF THE ALTAI-SAYAN BREED

The issues of increasing the volume of velvet antler production and obtaining highly productive young breeders are still relevant in the velvet antler deer farming. This study aims to assess the quality of the fawn and stag stock of the Novotalitskaya line of the Altai-Sayan breed. The work was carried out at three velvet antler farms of the Novotalitskoye Experiment Station of Federal Altai Scientific Center for Agrobiotechnologies (FASCA): Pokrovka, Sentelek and Aba farms. During the period of velvet antler cutting from May to July 2020, the authors assessed 1,661 animals (266 fawns having their first antlers and 1,395 maral stags). They assessed the quality of 834 maral stags (of which 96 fawns) at the Pokrovka farm; 574 maral stags (including 69 fawns) at the Sentelek farm, and 253 maral stags (including 101 fawns) at the Aba farm. At the Novotalitskoye Experiment Station, 48.5% of the stock is aged 2–5, 41.7% is aged 6–10, and 9.8% is aged 11 or older. For the Pokrovka farm these age categories were 42.5%, 42.5% and 15.0%, respectively; for the Sentelek farm had 45.1%, 50.0% and 49%; and the Aba farm had 75.9%, 20.1% and 4.0%. The average velvet antler productivity per one fawn of the Novotalitskaya line of the Alta-Sayan breed was 1.5 kg (minimal indicator: 0.2 kg, maximal indicator: 2.7 kg), whereas the same value per one maral stag was 5.2 kg (minimal indicator: 0.5 kg, maximal indicator: 13.1 kg). As for the quality classes, the 11–12-year-old group showed the maximal number of elite-class animals (10.3–12.8%); the 11–13-year-old group had the most first-class animals (29.7–36.0%); the 2–3-year-old-group had the most of second-class animals (62.0–65.4%), and the 4–5-year-old group had the most of third-class animals (29.2–32.8%). According to the international classification of velvet antlers, 60.0% of the raw velvet antlers belong to the Н – F3 group.

FEATURES OF THE GROWTH DYNAMICS, EXTERIOR, AND FEED PAYMENT OF ABERDEEN-ANGUS CALVES OF DIFFERENT BODY TYPES

The purpose of this work was to establish the features of growth, appearance, and feed costs as related to the increase in live weight in Aberdeen-Angus calves obtained from bulls of different body types. To conduct the experiment in the company LLC “Hammer” of the Karachay-Cherkess Republic, 14 calf bulls were selected in each group from the offspring of 4 large calf bulls and 3 small calf bulls of the Aberdeen-Angus breed. The fathers of the first group of young calf bulls had a higher level of live weight as compared to the fathers of the second group of calf bulls (by 80 kg). Their differed from their counterparts as being high-legged, less broad-bodied and having different massive characteristics. The mothers of the calf bulls of the first group also had a higher live weight (by 49 kg) as compared to the mothers of the calf bulls of the second group. The differences in constitution between them were nsignificant. The results of research on intensive rearing of different types from weaning to 18 months of age showed that calves originating from large-type bulls surpassed their counterparts obtained from the bulls of a small type of meat productivity. This distinction is primarily expressed in a greater growth rate and better feed gain in live weight. At the age of 18, calа bulls from large-type parents reached a mass of 442 kg, and those obtained from the small-type ones – 413 kg. These differences are statistically significant (P > 0.99) for the period from weaning to one and a half years of age. Calа bulls originating from large-type bulls spent 8.1 ECU per 1 kg of gain, and those originating from small-type bulls – 8.4 ECU.