№2(94)2017

Efficiency of growth-regulating chemicals and biological drugs against Alternaria Solani and Phytophthora infestans of potato

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UDC 632.9:633.49

S. Fedorchuk

The article is devoted to studying the efficiency of growth-regulating chemicals and biological fungi-cidal agents against early blight and late blight of potato. It was established that usage of growth-regulating chemicals decreases evolution of pathogenic agents on breeds with different tolerance to early blight by 8,3 – 47,0%, to late blight by 3,0 – 55,7%; using agrochemicals – by 6,5 – 23,0% for early blight and 1,5 – 25,3% for late blight; biological preparations – by 7,7 – 35,1% for early blight and 3,5 – 33,5% for late blight. On the basis of the completed study it was revealed that the most effi-cient agrochemicals were Akrobat MTs, Antrakol 70 WP; while among biological preparations it was Fitosporyn-M, and among growth-regulating chemicals it was Gumisol.

Key words: early blight, late blight, evolution, potato, breed, growth-regulating chemicals, fungicidal agents, biological preparations.

Efficiency of growth-regulating chemicals and biological drugs against Alternaria Solani and Phytophthora infestans of potato

Issue 2 (94), 2017

The absorption and utilization of solar energy by soybean crops under different growing conditions

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UDC 551.521.37:633.34:631.5:631.67

V. Netis,
L. Onufran

The absorption and utilization of photosynthetically active radiation (PAR) by soybean sowing greatly depends on the variety, nutrition background and sowing rate that gives the possibility to adjust their sizes. Absorption of PAR is closely dependent on the density of sowing and of a leaf area – r = 0,86-0,94. The maximum absorption of PAR by soybean crops is 82-83% and is reached at a leaf area 44-50 thousand m2/ha, and increasing it does not increase the absorption coefficient. A significant part of PAR is reflected from the plantings (11,0-14,8%), takes place to the soil (4,2-24,8%) and is not used by plants. The best conditions for the absorption of solar energy by the crops soybean varieties Aratta and Sofia were at the seeding rate of 600 thousand/ha and of seed inoculation.
2,50-3,72% from PAR that comes on sowing was used on forming of soybean yield. More effectively solar energy was used by sowings of the varieties Sofia – 2,91-3,72%, an the varieties Aratta – 2,50-2,92%. Inoculation and mineral fertilizers in the dose of N30P40 increased the absorption of solar energy of both varieties. The higher dose of nitrogen fertilizer is not effective. Soybean most efficiently uses solar energy on sowing with the seeding rate of 600 thousand seeds per 1 ha and at the nutrition background N30P40 + inoculation of seed. Between the size of the coefficient of use of PAR and soybean yields there is a close positive relationship – r = 0,965. To obtain high soybean yields it is important to establish such plantings which would absorb and use solar energy maximum.

Key words: soybean, solar energy, variety, sowing rates, nutrition background.

The absorption and utilization of solar energy by soybean crops under different growing conditions

Issue 2 (94), 2017

Influence of sowing terms on photosynthetic activity of basil in the conditions of the greenhouses

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UDC 57.018.5:634.11:631.811.98:664.8.03

Priss О. P. – Doctor of Technical Sciences, Associate Professor
Burdina I. А. – PhD student
Tavria state agrotechnological university

With the expansion of the range and appearance in the production of new species and varieties of valuable and rare greens, especially aromatic, establishment of their optimal parameters of basic agricultural practices of cultivation now has special practical importance. Growing greens in greenhouse conditions solves the problem of seasonal consumption and range, so the improved growing technology of green vegetable crops in greenhouses conditions is so important.
The influence of different seed sowing terms of five basil varieties on plant productivity, their accumulation of solids, leaf surface area and its pigment complex under conditions of greenhouses with industrial heating are studied in the article.
It was determined that netphotosynthetic productivity(NPP) of basil was influenced more by the factor of the variety: 93.5%. According to photosynthetic activity, the varieties Siaivo and Rutan were distinguished, the NPP of those was higher than of Bad`oryi control variety by 1.5 to 2.0 times, according to the studied varieties.

Key words: basil, seeds, sowing terms, biomass, leaf area, pigment complex, net photosynthetic productivity.

Influence of sowing terms on photosynthetic activity of basil in the conditions of the greenhouses

Issue 2 (94), 2017

Bioethanol output from grain yield of winter wheat depending on the species, rules and terms of use of nitrogen fertilizers

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UDC 57.018.5:634.11:631.811.98:664.8.03

H. Hospodarenko,
V. Liubych,
F. Lystopad

The starch content, the main raw material for alcohol biosynthesis, in grain significantly varies depending on the agricultural technology of cultivation. Thus, on average over three years of studies on the unfertilized areas its content in winter wheat grain of Tronka variety was 63.4% and decreased to 59.8–61.7% or 6.3% depending on the species, rules and terms of use of nitrogen fertilizers (Table1). The starch content in grain of Artemisia variety was significantly lower compared with the indicator of Tronka variety (НІР05=1.3–1.5). However, it decreased from 58.4% to 52.6% in the variant of the ground + N60 S35 + N60 or by 10%. The starch content varied depending on the year of studies. The highest content was in 2015 – 57.0–65.6%, in 2014 – 50.5–63.5% and in 2013 – 50.2–61.1% depending on elements of the agricultural technology.
The total output of starch in variants of the experiment varied from 4217 to 5205 kg/ ha when growing Tronka variety. The starch output from the grain yield of Artemisia variety varied from 2570 to 3054 kg/ha or by 1.6–1.7 times less than in Tronka variety. At the same time, the best indicators were provided by variants of retail application of nitrogen fertilizers. Increasing starch output is due to the increase of grain yield of winter wheat.
It is found that the ethanol output varied depending on the variety of winter wheat and fertilizers. Thus, on average over three years of studies on the yield of Tronka variety the output on the unfertilized areas was 2455 l/ha. However, the greatest output of ethanol was obtained after retail application of nitrogen fertilizers – 3081-3147 l/ha, compared to 3016 l/ha when single nutrition. Due to lower grain yield in variants with pair combinations compared with a full mineral fertilizer, there was lower ethanol output (2962–2938 l/ha) or less by 25–78 points.
The ethanol output from the grain yield of winter wheat of Artemisia variety was significantly lower (by 1.6 times) compared with Tronka variety and varied from 1580 to 2023 l/ ha, depending on the variant of the experiment.
Thus, it is the most effective to use Tronka variety grown using N60S35+N60 on P60K60 ground as significantly higher yield of ethanol (3147 l/ha) is received.

Key words: winter wheat, starch, bioethanol, yield, variety.

Bioethanol output from grain yield of winter wheat depending on the species, rules and terms of use of nitrogen fertilizers

Issue 2 (94), 2017

Optimization of the winter wheat variety composition as one of the components of the development strategy of grain farming

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UDC 633.111:631.526.32

L. Antipova,
V. Dіky,
N. Tsurkan

Statement of the problem. For increasing the level of living of the population and improving the stabilization in economy it is planned to increase grain export. To achieve the strategic goals a number of activities is envisaged, in particular, the use of grain varieties that provide high return on investment resources.
The aim of this work was to study the condition of grain production in Ukraine and to define the productivity recommended for the cultivation of winter wheat.
Presentation of the basic material. According to the Main Department of Statistics in Ukraine, in 2016 it was harvested 66.1 million tons of grain and leguminous crops, including winter wheat – 25.32 million tons, the yield of which was 4.61 and 4.22 t/ha, and by the plan for 2020 provides increasing in grain production up to 80 million tons, whereas in 1990 it was produced 51.0 million tones. It is planned to increase grain yield of wheat to 4.94 t/ha.
On the fields of the State Institution at “Nikolaev state agricultural experimental station of the Institute of irrigated agriculture NAAS” a research work was conducted on formation of productivity of winter wheat varieties.
It has been established that the productivity of the varieties significantly depends on weather conditions, especially for plants with provided moisture during critical periods of their development. In 2016 maximum yield was formed by Konka variety, Odessa Niva (4.5 t/ha), Lytanovka, Zhavoronok (4.4 t/ha). The indicator results exceeded the yield of dry 2015 year for 24.3%, 21.3%, 13.7%, 23.2% according to the names. The lowest yield was obtained by cultivation of semi-dwarf variety Ovidiy (3.6 t/ha), a decrease was for 5.0% in 2015. On average for two years of variety testing, the highest grain yield was obtained during the cultivation of wheat varieties of Odessa Schedrost’ (4.23 t/ha), the Odessa Moodrost’ (4.03 t/ha).
Conclusion. The use of winter wheat varieties (Litanovka, Vygoda, Odessa Istina, Odessa Schedrost’, Odessa Mudrost’, Conka, Lubimaya, Rosinka) that are adapted to arid conditions, will determine the increase of grain production and will promote the implementation of certain conditions inf agricultural development strategy of our country.

Key words: grain production, winter wheat, weather conditions, cultivar, yield.

Optimization of the winter wheat variety composition as one of the components of the development strategy of grain farming.

Issue 2 (94), 2017

Physical parameters of cv. Reinette Simirenko apples treated with ethylene inhibitor, depending on the type of orchard and date of harvest

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UDC 57.018.5:634.11:631.811.98:664.8.03

O. Drozd,
O. Melnik,
I. Melnyk

The effectiveness of a long-term storage of apples is dependent on the term of harvesting. Too early picked fruits do not get appropriate cultivar size, color, taste and aroma, and later picked fruits are not stable due to the aging process and premature loss of firmness during their storage.
Change in ground color (from green to yellow) during ripening of apple fruit takes place as a result of the degradation of chlorophyll in the skin, the intensity of which depends on the level of endogenous ethylene in fruits, synthesis of anthocyanins and carotenoids. Flesh firmness is the main indicator of assessing apples quality, so its maintaining during storage and marketing is a priority issue. The fruits of “hard” cultivars have to be on the market with a flesh firmness of at least 5.5-6.0 kg/cm2. In conditions of higher temperature after the shipment from the cold storage room the firmness will be lost faster, so immediately after the storage the level of this parameter has to be 1.0 kg/cm2 higher.
The design of a fruit orchard (rootstock) considerably influences the color and firmness change during pre-harvest ripening of fruits and during their storage. Maintaining of firmness and inhibition of apple ripening during storage of fruits harvested from orchards of different designs is achieved by a post-harvest treatment with ethylene inhibitor 1-methylcyclopropene (1-MCP).
The changes of flesh firmness and ground color (by means of reflected light) of cv. Reinette Simirenko apples picked in two terms 3 – with the onset of harvest maturity (mass picking) and in a week (late picking) from intensive orchard on dwarf (M.9) and traditional orchard on semi-vigorous (MM.106) rootstocks were investigated. Cooled to 5 °C fruits were treated with 1-MСP and preserved up to seven months at the temperature of 2 ± 1 °C and relative air humidity of 85-90% (control fruits without treatment).
The ground color of the skin was determined with spectro-colorimeter «Spekol» by measuring the reflection of light on the wave of 675 nm, which is typical for chlorophyll absorption. Flesh firmness was determined with penetro-meter FT-327 having plunger diameter of 11mm (peel was removed before the measurement).
It was found that the flesh firmness of cv. Reinette Simirenko apples from orchards on M.9 and MM.106 rootstocks (without 1-MСP treatment) at the end of a seven-month storage period was 5.8-6.2 kg/cm2, regardless of the harvesting time, and it is below the minimum parameter of 6.5 kg/cm2, which is set for supplying apples into supermarkets. Postharvest 1-MCP treatment ensures 2.5-3.1 kg/cm2 higher firmness of fruit harvested from orchards of both types (at the end of a seven-month storage period) regardless of picking time, which is 1.3 times higher than the minimum level specified for shipment. Index for untreated apples of delayed picking from intensive orchard was limited to a six-month storage, and for the fruits of mass picking from intensive orchard (M.9) and two picking periods from traditional orchard (MM.106) was limited to a four-month period of storage.
After seven-month storage the level of light reflection at 675 nm wave length (degree of yellowing) was lower for the untreated fruits from traditional orchard and for 1-MСP treated fruits of mass collection from the intensive orchard. Under postharvest 1-MCP treatment the level of indicator was 9.6-11.7% lower for apples from the intensive orchard and 4.3-5.1% lower for fruits of both picking dates from traditional orchard (compared to untreated fruits).

Key words: Reinette Simirenko, 1-methylcyclopropene, Smart Fresh, rootstock, harvest date, storage, flesh firmness, reflection of light.

Physical parameters of cv. Reinette Simirenko apples treated with ethylene inhibitor, depending on the type of orchard and date of harvest.

Issue 2 (94), 2017

Transformation of the system of taxation of profits of legal entities in Ukraine

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UDC 336.2

M. Holovko,

Modern system of income taxation of legal entities in Ukraine meets international standards, but however, is characterized by stable decrease in fiscal efficiency, wide field of discretionary capabilities exists, there is a lack of investment attractiveness and fiscal incentives to upgrade the material and technical base of native enterprises. In addition, part of the classic income tax payers has a significant amount of the overpayment due to these advance payments, while the other part uses methods of “optimization” and declares a loss-making activity, without paying taxes at all. All this proves the need to begin a radical transformation in the system of income taxation of legal entities in Ukraine.
The aim of this research is a comprehensive assessment of the fiscal efficiency dynamic in the modern system of income taxation in Ukraine, the analysis of the connection between the classic income taxes rate for the profit and the level of fiscal efficiency in the countries of the world, noting of the peculiarities of the application in the classic form of income taxation of legal entities in Ukraine and the reporting about the appropriate adjustment of the taxation system for the profit in the direction of the tax application on the withdrawn capital derived on the basis of the conducted SWOT-analysis of the transformation of the system of profit taxation in Ukraine towards the introduction of a tax on the withdrawn capital.
In the course of the study the following conclusions were made:
1. It was analyzed that the classical system of income tax in Ukraine is pretty standard both in relation to the tax base and rate, however, there are significant problems such as big amount of loss in previous periods, the systematic decrease in fiscal efficiency of the tax, heavy administrative burden on enterprises and regulatory authorities. All these factors justifies the appropriateness of adjusting the current system of income tax in the direction of introduction the tax on the capital and development of financial mechanism for transforming the system of income taxation of legal entities in Ukraine in the conditions of fiscal decentralization.
2. It is proved that the set of advantages of transformation in the income taxation system by introducing a tax on the capital is more significant than the disadvantages because the updated model of income taxation will contribute to a significant simplification of administration, reduction discretionary opportunities and corruption component, consolidation financial resources to upgrade the material-technical base of economic entities, formation system of grounds for the recovery of the state economy.

Key words: tax system, profit tax, tax on capital raised, tax reform, tax.

Transformation of the system of taxation of profits of legal entities in Ukraine.

Issue 2 (94), 2017

Theoretical and methodical aspects of internal control of settlings with contractors

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UDC 657.633.5

I. Aheienko,
O. Tkachenko

The specifics of the organization of internal control of payments with counteragents are considered. It is proved that accounting and analytical support of the enterprise should be carried out through the interaction of three key elements: accounting, internal control and analysis.
The economic essence of payments and liabilities in the field of accounting is specified. The influence of interpretation of liabilities on accounts receivable and account payable is determined. The relationship between quality control payments of liabilities and types of these obligations is established.
Detailed consideration is given to the necessity of creation a separate unit for control functions. Their main purpose is to reduce financial losses that occur for various reasons, for example, at the planning stage or in the course of current activities. Comparing different types of controls, the authors came to the conclusion that it is internal audit that is the most effective form of internal control.
The assumption is made about the main criterion for increasing the effectiveness of monitoring the state of payments with counterparties which is reducing losses associated with the emergence of doubtful and bad debts. In its turn, the control over systematic inventory of payments with counterparties enables to identify questionable calculations, as well as to establish the justification for creating a reserve for doubtful debts and the legality of their write-offs. Control over the fulfillment of the terms of the contract is based on verification of compliance with the budget as a whole, and in the part of the implementation of certain types of work. It is proved that in order to prevent disputes during payments with counteragents and the emergence of conflict situations, the internal control service should most effectively check the timeliness of detecting errors in payment documents.
The possibilities of the organization are revealed and the stages of internal control of payments with counterparties are presented schematically. In accordance to the purpose and objectives of each individual inspection, the internal control service independently determines the set of applicable procedures, taking into account the control information requirements.

Key words: internal control, payments with counterparties, liabilities, receivables, account payable.

Theoretical and methodical aspects of internal control of settlings with contractors.

Issue 2 (94), 2017

Features of foreign economic cooperation in the region

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UDC 339.94:332.146

T. Smelyanets,
L. Moloshna

It is proved that in the context of the modern globalization challenges, the formation of strategic directions of development in foreign economic activity of enterprises in the Mykolaiv region in the system of world economic relations becomes extremely important. It is emphasized that the regional policy, which deals with the activisation of international cooperation, which should contribute to the deepening of the territorial division of labor, specialization of production, creation of industrial structures that meet the geographical and economic conditions of each region, should be formed.
International business development of the region should ensure an effective use of scientific and technological capabilities, entrepreneurship development, introducing various forms of managing, promote market saturation with goods and services, satisfaction of the needs, positively affect on the welfare of the population.
The features of foreign economic activity in Mykolayiv region are revealed and the promising areas of growth for sustainable development are identified. It is noted that during the last five years there is the declining in foreign economic activity of the region. The decrease in export is affected by reduction in supply to foreign markets such goods as plant products, mechanical and electrical equipment, products of chemical and allied industries, less services were provided to foreigners in the area of the processing of material resources, repair and maintenance. Imports decreased because of the reducing of the importation from abroad of base metals and products, made from them, processed food products, less consumption of business services and services related to travel. Unfortunately, outdated technology, low investment activity and a relatively small proportion of products with a high added value dominated in the regional economy.
For the development of the international business activity of the enterprises in Mykolaiv region it is necessary to:
– create a favorable investment climate in order to attract foreign investments for creating working places;
– promote foreign economic relations of enterprises regardless to their ownership and location;
– facilitate the creation of the legislation base projects with foreign partners.
Interaction of the economy in Mykolayiv region with the world economy should be based on a comprehensive, flexible and dynamic external economic policy the main task of which is to determine the stages, directions, forms and methods of implementation of an effective external economic strategy.

Key words: foreign economic activity, region, exports, managing.

Features of foreign economic cooperation in the region.

Issue 2 (94), 2017

Strategic directions of forming of the effective business infrastructure of agrarian enterprise

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UDC 338.49.5

Y. Kormyshkin

It is set in the article that with liquidation of the state system of the centralized system of purchase of agrarian products present infrastructure sale appeared not able to provide the effective functioning of agrarian market. The row of business intermediary corporations that does not have a corresponding material and technical base and buy products on opaque charts and on dumpings prices appeared. Reasonably, that the most urgent problem of modern development of agroindustrial complex of Ukraine is forming of the civilized transparent channels of advancement of agricultural produce from a producer to end-user through development of business-infrastructure of agrarian enterprise. It is marked that the process of forming of business-infrastructure for an agrarian enterprise is continuous, has an orientation to specialization of services, to expansion of their nomenclature, upgrading. Than completer business-infrastructure, so much the better terms in that an agrarian enterprise develops most optimally.
Investigating the business-infrastructural elements of agrarian enterprise, it offers to give mind only on those strategic directions, that directly provide terms for realization of production in agrarian industry, and also commodity turnover of agrarian products to end-user and management by them, namely:
– strategies of effective development of agrarian enterprise terms of eurointegration processes of Ukraine is an achievement of such socio-economic level of organization and conduct of agricultural production, that answers modern world and euro-requirements at simultaneous maintenance and strengthening of own identity;
– strengthening of role of international organizations in forming of business-infrastructure of agrarian enterprise – through interlacing of interests of the states create the special form of international cooperation, and are the effective means of mutually beneficial collaboration in the general system of world economy;
– the institutional providing of forming of business-infrastructure of agrarian enterprise is the complex and system forming of legislative base with the aim of providing of economically-legal environment for a continuous and effective agrarian enterprise;
– activation of collaboration of agar education and science in forming of business-infrastructure of agrarian enterprise – exactly agrarian higher educational establishments that engage in research-and-developments become the most ponderable constituent of development of agrarian enterprise.

Key words: business-infrastructure, agrarian enterprise, forming, education, international organizations, institutional providing.

Strategic directions of forming of the effective business infrastructure of agrarian enterprise.

Issue 2 (94), 2017