O. Novikov, N. Potryvaieva, N. Sharata, M Korkhova, A. Chernova, M. Karpenko. Efficiency of seed production in the context of development of the southern region of Ukraine

UDC 631.53.01.003.13(477.7)

 

O. Novikov

N. Potryvaieva

N.Sharata

M. Korkhova

A. Chernova

M. Karpenko

Mykolaiv National Agrarian University

 

The article highlights the project of seed production in the main area of grain production – the southern region, improving the agricultural education system, in particular in the training of specialists in “Seed Production”, which consists of research and development and their direction to create and implement new competitive technologies for seed production, grain crops and the introduction of the most effective innovative methods of teaching disciplines “Breeding and Seed Production”, “Seed Science” on the basis of the Mykolaiv National Agrarian University (MNAU).

The authors analyze the need to create and operate a Center for the production of basic and certified seeds of new varieties of basic cereals in natural and artificial moisture in southern Ukraine with the participation of research institutions of the National Academy of Agrarian Sciences of Ukraine, industrial enterprises of Ukraine, members of Consortium (TRPC) “Southern”, the Southern Interregional Research Center of NAAS and providing quality seeds to agricultural producers. Such integration of science, education and production will help improve the quality of education in the training of specialists in “Seed Production” in “Agronomy”, provide producers with high quality seeds of new varieties recommended for distribution in the Southern region and provide them with scientific and practical recommendations on new seed technologies. To implement the MNAU project, stable conditions have been created for growing cereal seeds and a scientific base for studying the adaptive characteristics of promising varieties for irrigated lands, 400 hectares of modern irrigation using the latest Zimmatic sprinklers. Since 2014, more than 200 varieties of grain crops of all breeding centers of Ukraine and foreign originators have been tested, the results of which can be found annually at the International and All-Ukrainian Field Days and in the Variety Catalog. Preparatory work on the purchase and commissioning of a mobile universal cleaning machine SSC 60/10 based on Petcus P-12 for pre-sowing preparation of cereal seeds.

It is determined that tax revenues to the budget for the years of project implementation with a total value of 12668.7 thousand UAH. will amount to UAH 3,958.5 thousand. UAH, return on investment 144.32%, and the payback period is 2.6 years. Thus, a comprehensive analysis of world developments and own research on the analysis of seed production in the southern region, establishing the impact of varietal characteristics under irrigation on grain productivity and yield of conditioned seeds of winter wheat, winter barley and spring barley in recent years, taking into account weather and climatic conditions identify correlations between the main factors and build economic and mathematical models, identify the most potentially high-yielding and adapted to arid conditions of the Southern Steppe of Ukraine varieties, develop seed production technology for each studied variety that will ensure high competitiveness and food security of Ukraine in the international market.

Keywords: seed production, grain crops, varieties, irrigation, economic efficiency, project

 

References:

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Vakhonina L., Potryvaieva N., Sadovyi О. Fine elastic circular inclusion in the area of harmonic vibrations of an unlimited body under smooth contact

UDC 539. 3

 

Vakhonina L.

Potryvaieva N.

Sadovyi О.

Modern problems of dynamic fracture mechanics, improvement of means of non-destructive testing and flaw detection require further development and improvement of methods for solving problems of dynamic interaction of thin-walled inclusions with the environment. An important case of inclusions is a circular (disc-shaped) inclusion. This is primarily due to the fact that thin disc-shaped reinforcements are quite common in machine parts and building structures. Thin inclusions are not only stress concentrators, but are also used as fillers in composites. When creating composite materials, the matrix is often filled with coin-like reinforcing elements of high rigidity. Therefore, it is inclusions of this shape that have always been given a lot of attention, which requires the solution of problems on the stress-strain state of bodies with inhomogeneities such as thin inclusions.

Methodology. The solution method is based on the representation of displacements in the matrix through discontinuous solutions of the Lamé equations for harmonic vibrations. This made it possible to reduce the problem to Fredholm integral equations of the second kind with respect to functions associated with jumps of normal stress and radial displacement to included ones. After the realization of the boundary conditions on the sides of the inclusion, a system of singular integral equations is obtained to determine these jumps.

Results. In the case of real materials, taking into account the elasticity of the inclusions significantly affects the value of the stress intensity factors. The values of the stress intensity factors obtained taking into account the elasticity for some materials may exceed, and for some be much smaller than those corresponding to the absolutely rigid inclusion. Taking into account the stiffness of the inclusion also significantly changes the dependence of the voltage intensity coefficients on the wave number. It becomes more complex with many highs and lows. Moreover, the maximum values of voltage intensity factors can be several times higher than the corresponding values for absolutely rigid inclusions.

 Originality. Determination of problems about harmonious communication of non-interconnected body with disk-like inclusions in the minds of smooth contact. Previously, such a task was tied for an absolutely hard inclusionю.

Practical value. The data obtained can be used in the calculations of machine parts and structures in which it is necessary to take into account elastic inclusions.

Key words: elastic inclusions, cylindrical waves, matrix, stress intensity factor

 

References:

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N. Potryvaieva, O. Lugova, N. Janovsjka, Ju. Klochan. International standards of financial reporting as the basis of accounting development in the conditions of globalization of the economy

UDC 657.22

DOI: 10.31521/2313-092X/2018-3(99)-2

N. Potryvaieva, Doctor of Economics Sciences, Professor
ORCID ID: 0000-0002-9781-6529
O. Luhova, Candidate of Economic Sciences
ORCID ID: 0000-0003-4432-0295
N. Janovsjka, Higher Education Learners
Ju. Klochan, Higher Education Learners
Mykolayiv National Agrarian University

The article reveals the role of international standards of financial reporting in the process of globalization of the world economy. The analysis of the preconditions and stages of the transition to the international standards of financial reporting is presented. The results of application of international accounting standards are described, their advantages are formulated. The problems of introduction of international standards of financial reporting in the national accounting system of Ukraine are determined.

Key words: globalization of the economy, accounting, international financial reporting standards, statements’ users.

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Inputs’ providing in the management of a company

UDC 330.322

N. Potryvaieva, Doctor of Economics, Professor
I. Aheienko, postgraduate
Mykolayiv National Agrarian University

The role and peculiarities of inputs providing in the management of an agricultural enterprise was considered. The economic point of such provision is determined to be in consistent supply of the necessary means for production.
The objects of management for inputs’ providing in agriculture were determined to be: resources in volume and value terms; a system of rules and regulations; characteristic of resources; necessity and structure of resources on various grounds for the implementation of a specific process. The management of inputs’ providing in agricultural production was proved to be an important component in the system of industrial management and economic activities of a company.
The rational use and saving of inputs was proved to be one of the important conditions of an agricultural enterprise’s economic activities in market economy. Rational organization of logistics mostly determines the level of using of production means, increasing in productivity and profitability. This determines the role and sense of inputs’ providing in the system of business management.
The objects of management for inputs’ providing and the main goals and objectives of logistics in the agricultural sector were determined. The system of inputs’ providing of agricultural enterprises was proved to reflect the initial stage of the technological process; it provides production and supply of necessary materials, stocks of raw materials and semi-finished products for operational activity. The principles of the system of entities’ inputs supply in agriculture were outlined and grouped.

Inputs’ providing in the management of a company

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Issue №4 (92), 2016

Legislative features of the accounting support of expenses and income

UDC 346.57:631.11:657.21

N. Potryvaieva
Т. Korenovska

This article provides an overview of the main existing legal instruments on accounting of costs and incomes of enterprises. The conditions for the recognition of entities’ revenues and expenses. Considered comparative characteristics of national and international accounting standards. The problems of transformation of national accounting standards with international requirements are highlighted.

Key words: income, expenses, profit, loss, international and national accounting standards.

Legislative features of the accounting support of expenses and income.

References
1. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini: Zakon Ukrainy vid 16.07.1999 r. # 996-XIV [Elektronnyi resurs]. – Rezhym dostupu: http://zakon.rada.gov.ua.
2. Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti» [Elektronnyi resurs] : Nakaz Ministerstva finansiv Ukrainy vid 07.02.2013 r. # 73 – Rezhym dostupu: http://zakon.rada.gov.ua.
3. Polozhennia (standart) bukhhalterskoho obliku 15 «Dokhid» [Elektronnyi resurs] : Nakaz Ministerstva finansiv Ukrainy vid 29.11.1999 r., # 290. — Rezhym dostupu: http://zakon.rada.gov.ua.
4. Polozhennia (standart) bukhhalterskoho obliku 16 «Vytraty» [Elektronnyi resurs]: Nakaz Ministerstva finansiv Ukrainy vid 31.12.1999 r. # 318. — Rezhym dostupu: http://zakon.rada.gov.ua.
5. Mizhnarodnyi standart bukhhalterskoho obliku 1 «Podannia finansovoi zvitnosti» [Elektronnyi resurs]. — Rezhym dostupu: http://zakon.rada.gov.ua.
6. Mizhnarodnyi standart bukhhalterskoho obliku 12 «Podatky na prybutok» [Elektronnyi resurs]. — Rezhym dostupu: http://zakon.rada.gov.ua.
7. Mizhnarodnyi standart bukhhalterskoho obliku 18 «Dokhid»: [Elektronnyi resurs]. — Rezhym dostupu: http://zakon.rada.gov.ua.
8. Mizhnarodnyi standart bukhhalterskoho obliku 23 «Vytraty na pozyky»: [Elektronnyi resurs]. — Rezhym dostupu: http://zakon.rada.gov.ua.
9. Mizhnarodnyi standart bukhhalterskoho obliku 41 «Silske hospodarstvo»: [Elektronnyi resurs]. — Rezhym dostupu: http://zakon.rada.gov.ua.
10. Veriha H. Problemni aspekty transformatsii finansovoi zvitnosti pidpryiemstv Ukrainy vidpovidno do pryntsypiv MSFZ / H. Veriha // Bukhhalterskyi oblik i audyt. – 2010. – # 9. – S. 19–25.
11. Kireitsev H.H. Rehuliuvannia rozvytku bukhhalterskoho obliku v silskomu hospodarstvi Ukrainy: naukova dopovid na Mizhnar. nauk-prakt. konf. Podilskoho derzh. ahrarno-tekhnich. un-tu 24-25 veresnia 2013 r // H.H. Kireitsev / – Kamianets-Podilskyi, 2013. – 32 s.
12. Avhustova O.O. Oblik vytrat za natsionalnymy ta mizhnarodnymy standartamy [Elektronnyi resurs]. – Rezhym dostupu : http://konf.amsfo.com.ua
13. Kamenska T. Mizhnarodni standarty finansovoi zvitnosti v Ukraini: suchasnyi stan, praktyka i problemy vprovadzhennia / T. Kamenska // Bukhhalterskyi oblik i audyt. – 2012. – # 12. – S. 39–43.

Issue 1(88). 2016

Formation of accounting policy in the context of documenting the movement of stocks during seeding of spring crops

UNC 657.44:631.53.04:633.1

N.V. Potryvaieva.The peculiarities of accounting and taxation of preparatory spring field works.

The features of accounting and taxation of certain types of spring field preparatory works for profit tax payers; VAT (except agrarian enterprises within the meaning of Art. 209 of the Tax Code of Ukraine) and for single tax payers are described in the article.

Keywords
spring field work, accounting, taxation, profit tax, value added tax, single tax. (more…)

The legal and regulatory features of fixed assets accounting and their problematic aspects

1(82), 2015
УДК 657:658.27

This article deals with the grounding of regulatory features of fixed assets accounting in the current economic conditions taking into consideration the main problems, basic tools and specific recommendations to solve them. The author proposed to carry out the calculation of the liquidation value only for fixed assets, having in its composition recyclable waste, which can become asset in future. It was suggested, in the order of accounting policies, to indicate and justify the methodology of calculation of the liquidation value of fixed assets. It is proposed to derive and calculate value and quantity of the materials’ return after the liquidation of fixed assets, and to determine them with the help of commission at the time of posting, considering the conditions of facilities’ future functioning without regard to the inflation index and expenses that can not be reliably determined. It was stressed that the legislation had approved the order of depreciation, which should include the reduction of restrictions on the use of accelerated depreciation, as well as permits to businesses to choose their own method of depreciation. It was proposed to develop a classifier with deep details of fixed assets, taking into account industry features, which allow controlling their quality and efficiency. The practical significance of the results is to develop recommendations and proposals to improve the procedure for fixed assets’ accounting, which are aimed at enriching the methodological practices and are of great importance for the enterprises’ management. (more…)

The auditing as a mean of bankruptcy prevention

Number, year
3(79), Vol. 1, 2014
UNC 681.5.0171

In the present study analyzed aspects of the organization of audit as a means of avoiding bankruptcy. It was found that, despite a comprehensive study of this issue, domestic enterprises have their own characteristics, taking into account that require specific audit procedures to ensure their financial stability and independence.

The author was characterized by the financial stability of the domestic enterprise as the ability of business entities not only function, but also to maintain the balance of its own assets and sources of its formation, which make up its solvency and ability of a potential investment.

Diagnosis risk of bankruptcy, which can be carried out by means of external control, and at the level of internal audit is a set of activities related to the development, distribution and cumulative effects of risks, their mutual influence and accumulation.

The article described in detail the audit or the overall risk, including the components of the impact of the warnings of the threat of bankruptcy probability.

The study notes that without the financial risk can not do any business. That is why the risk assessment is the basis of internal control.

Were considered components of internal control information, the organization of its management and the prevention of unnecessary risks. These tasks in domestic enterprises are the prerogative of both management and internal audit recommendations which contribute to the efficient operation of the enterprise.

The article also considers the alternative of providing internal audit services large audit firms. The organization of the audit by the example of Western practices, namely the organization of the activities of the Audit Committee, independent of management. (more…)

Облікові аспекти формування майна та розподілу доходу у сільськогосподарських кооперативах

Номер, рік
2(78), 2014

УДК
658.2:330.564.64

Автор
Н. В. Потриваєва, доктор економічних наук, доцент
Миколаївський національний аграрний університет

Анотація
У статті розкрито специфіку формування майна та розподілу доходу сільськогосподарських кооперативів. Наведено детальний порядок відображення в бухгалтерському обліку операцій з формування фондів та розподілу доходу сільськогосподарських кооперативів.

Ключові слова
сільськогосподарський кооператив, майно, фонд, капітал, дохід, бухгалтерський облік
(more…)