ISSN 2074-9414 (Print),
ISSN 2313-1748 (Online)

Volume 47, Issue 4, 2017

3058
Abstract
The study presents integrated data on the crises and ways of dealing with famine and guaranteeing food security in Russia and in the USSR. The article reveals the dynamics of the food crises paying attention to the national peculiarities as well as specific historical, political and socio-economic conditions. Consideration of the issue of famine in retrospect allowed to determine that the causes of food crises depend not only on the crop yield and productivity of livestock farming. As for Russia, the combination of two main factors, social and environmental, lead to famine. The author demonstrates that unfavorable weather conditions that had been taking place during one year lead to food issues, food crises, for several years. When adverse environmental and climate conditions were coupled with social issues for some years that lead to even more complicated situation, humanitarian disaster, which had been undermining the economy of the country for a long time. The review gives the facts showing how drastic the consequences can be if one copies the experience of another country without much consideration and introduces it into the existing production system. The author supposes that successful development of agriculture in Russia and country in general can be possible only after deep understanding of the causes and specific nature of the processes taking place in agriculture. Preservation of natural resources along with rapid development of agro-industrial complex will depend on high technology and demands sufficient investment. In order to guarantee food security it is necessary to use perspective approach. It should help not only solve current food shortage problems in some particular parts of the world but also make it possible to prevent the threat of famine in the future.
4218
Abstract
The article reveals the results of a number of studies aimed at improving the functional purpose bread production technology using rice bran. The purpose of the research was to study the influence of rice bran on the nutritional value of baked goods based on the final product quality and nutritional value assessment. The authors had been using general and specific analytical methods during the experiments. The results were processed with Statisticasoftware for Windows. The authors suggested to use rice bran as an enriching ingredient for bread made of wheat flour. The results show that introduction of rice bran into the dough has a significant effect on bread quality. The research revealed that the best proportion is 15% to the weight of flour. It allows to obtain a product with high organoleptic and physicochemical properties. The authors developed a recipe for bread “Mechta” with increased content of potassium, calcium, phosphorus and iron. They proved that this new type of bread that includes rice bran has higher biological value compared with the control sample produced without an additive. The safety criteria of bread “Mechta” fully comply with the established requirements of TR TS 021/2011. The results obtained during the research allowed to conclude that rice flour can be used in functional purpose bread production technology.
2864
Abstract
The article reveals the importance of the given area of research. As the volume of goat milk production is increasing both in Russia and Kazakhstan, it is necessary to develop innovative technologies which will make it possible to produce foodstuff using this milk. The objective of the research is to develop the biotechnology of goat milk-based cottage cheese foodstuff production for specialized nutrition. The authors studied cow milk, goat milk and their mixtures. They used fermentation starter DVS PB, AC for milk fermentation. The following cultures were present in the fermentation starter: L. acidophilus which accompanies Str. thermophilus and bifidobacteria B. longum , B. bifidum , B. infantis . The authors determined the qualitative indicators (chemical and organoleptic) which characterize the process during milk fermentation. The study of microbiological parameters of the fermented objects shows that the probiotic microorganisms develop more actively in goat milk (experiment no. 1). Lg of the total number of CFU/g was 9.2, including bifidobacteria - 8.3. After ultrafiltration the authors obtained milk-protein base for cottage cheese product, which was enriched with such functional ingredient as probiotic micro-organisms which amounted to < 1 · 107 CFU/g. That amountcomplies with GOST requirements for “Functional Food”. Cottage cheese product also contains antioxidant “Oxilic” which consists of vitamins C, E, β-carotene, lycopene and selenium. This components increase the biological value of the cottage cheese product. The authors suggest product range extending by means of introduction of the flavor fillers (blueberry, currant or cowberry extracts) into the milk-protein product base.
2625
Abstract
The increase in poultry meat production technology determines the necessity of finding technological solutions for rational and integrated use of raw materials, mainly in the output of end products. Paste is one of these types of food. Recent developments in paste technology are aimed at product range extension in different ways including the use of various plant components. The combination of plant raw materials and protein-containing secondary products of poultry meat processing in the paste recipe will not only enrich them with biologically important substances, but also help stabilize the functional and technological properties of forcemeats and use available resources rationally. Such raw materials as cedar cake and chicken skin generate genuine interest in this respect. Their content allows to evaluate their technological potential as very high. The authors suggested using the raw materials mentioned above as pre-processed emulsion. The paper presents the results of consideration of the chemical composition, functional and technological properties of protein-fat emulsions (PFE) depending on the recipe and method of chicken skin preparation, including water-holding capacity, fat retaining capacity, stability, emulsion stability, biological value of the protein component of the emulsion. The results of study suggest using emulsion in paste recipe that contains the following components: cedar cake : chicken skin : isolated soy protein: water (at the ratio 22,5:22,5:10:45). The authors present the research results that show the influence of PFE level in the developed recipes on chemical composition and stability of the minced paste. The optimum level of PFEintroduction is 20%. The results of determination of chemical composition, total content of essential amino acids and quantity of non- utilized amino acids prove that introduction of 20% PFE based on cedar cake and chicken skin into the paste promotes nutritional and biological value of the paste and stabilizes its quality.
2867
Abstract
The article reveals the results of experiments aimed at determining the influence of raw meat mechanical processing and multifunctional brines, which consist of connective tissue proteins with further massaging, on the structural, mechanical, physical, chemical and technological properties of the finished meat products. Beef pickling intensity and improvement of finished product quality are based on three main points: enhancing of meat softness as a result of tissue mechanical destruction, activation of the uniform distribution of salt brines within meat pieces, the artificial injection and uniform functional ingredients redistribution. Preparation of multifunctional blends for beef pickling, which would combine the best available ingredients and provide the optimal balance between functionality, efficiency and quality, is an important task which allows to expand the product range and stabilize the quality of the finished products. The research results indicate the influence of multicomponent brines on the change in pH and water- holding capacity of raw meat. Developed recipes of brines used for injection allow to achieve salty beef DFD ham products with more tender and plastic structure with the required structural-mechanical quality indicator. Presented researches series is dedicated to the laws priority determining of the multicomponent brines influence on the raw meat pH change, and confirmation based on this, theproposed hypotheses on the possible regulation of the main physico-chemical indicators of source of the meat raw materials and finished products. Research has shown that the higher the level of raw meat injection, the higher is the ductility of the samples, indicating the influence of not only the brine quantity, but also its qualitative composition. The prototypes organoleptic evaluation showed that the ham products, made from the corresponding samples of beef, have satisfactory organoleptic properties and do not differ significantly from samples with a lower percentage of brine for injection.
3054
Abstract
The number of somatic cells in milk increases when cows are sick or the rules of their milking are violated. This leads to the unfavorable changes in the composition and properties of raw-milk as well as to the biochemical and microbiological issues during its processing. The significance of changes is determined by how sick the animals are. The objective of this work was to study the influence of somatic cells number in raw milk on its ability to be fermented by the starter cultures and on the quality of the final product. The authors also determined the maximum concentration of somatic cells in the milk which can be processed to produce fermented drinks. The work was carried out in the laboratories of ITMO University (St. Petersburg) and some analyses were made in a dairy plant laboratory. The authors were using standard techniques during the experiments. The obtained data showed that the ability of milk to be fermented by lactic acid bacteria during fermented drinks production decreases when the number of somatic cells in raw milk increases. The starter cultures growth inhibition took place when the number of somatic cells was more than300 thousand/см3 and it became significant when its value was above 400 thousand/см3. When the number exceeded 500 thousand/см3 the period of milk fermentation by Streptococcus thermophilus increased 2 times and by mixed cultures - about1.5 times, which is unacceptable. Streptococcus thermophilus is less stable than mixed cultures containing Streptococcus thermophiles and Lactobacillus bulgaricus to the increased number of somatic cells. The increase of somatic cells number in raw milk has negative effect on the quality of such fermented drink as curdled milk. The decrease in curdled milk quality took place when the number of somatic cells was more than 300 thousand/см3. When the authors used milk with more than 500 thousand/см3 somatic cells this led to the decline in organoleptic properties of the drink. The quality of curdled milk produced from milk when the number of somatic cells was more than 500 thousand/см3 was low. This became evident due to the insufficient number of lactic acid bacteria, too viscous and slimy consistency, whey separation, strange aftertaste and flavor. To ensure high quality of fermented drinks it is necessary to take raw milk with somatic cells number not more than 300CFU/g. The usage of milk having more than 400 thousand/см3 somatic cells can lead to the production of the dairy product of unacceptable quality.
3291
Abstract
Nowadays dysbiotic complications are spread all over the world. They are usually accompanied by acute intestinal infections. The main infectious agents of acute intestinal infections of bacterial origin are microorganisms of the family Enterobacteriaceae . Functional fermented milk products are used to prevent such disorders. They help restore good intestinal microflora. The authors developed a production technology of fermented milk bioproducts that contain probiotics (bifidobacteria B.bifidum, B.longum, B.breve ), lactulose as prebiotic and immunoglobulin “Lactoglobulin against Potentially Pathogenic Bacteria and Salmonella”. These products can not only restore “friendly” bacteria (lakto-and bifidobacteria) in intestine, but also suppress the development of potentially pathogenic microflora. The given article reveals how enriched kefir drinks influence bacteria of Enterobacteriaceae family. The authors used the method of comparing the developing mixed populations with the growth of the test strain in a monoculture based on liquid nutrient mediums with further inoculation on the solid nutrient mediums. The authors established the ability of the enriched kefir bioproducts to inhibit the development and multiplication of bacteria of the family Enterobacteriaceae , namely Salmonella typhimurium , Proteus mirabilis No. 878 (035), Escherichia coli 3912/41, Shigella sonnei (S-form) at simultaneous incubation on the solid mediums within 24 hours at 370. The analysis of the research results demonstrates that kefir products enriched with lactulose (which stimulates growth and development of bifido- and lactobacteria, that are present in the kefir drink and have antagonistic effect on enterobacteria) and immunoglobulin “Lactoglobulin” (which has antibodies to the potentially pathogenic bacteria and salmonella) are most capable of suppressing the development of pathogenic and potentially pathogenic enterobacteria, inhibiting their growth and multiplication, in comparison with the reference sample. The obtained results allow to assume that the developed products can be used to prevent and correct the negative changes in intestinal microflora and dysbiotic complications including acute intestinal infections caused by the representatives of the family Enterobacteriaceae .
3567
Abstract
Optimization of nutrition of the population as a whole and of individual groups in particular is an urgent problem that requires a solution. As for the nutrition optimization programs, it is advisable to consider the research objectives with subsequent solutions in the form of innovation projects. The system “science, education - production - market”, as a base for the innovation project, implies that it is better to generate and scientifically reason the "ideas" on the basis of scientific and technical creativity methods. The complexity of using such methods lies in the detailed theoretical study, on the one hand, and insufficient experience in implementing them in food industry and public catering while conducting the researches, on the other hand. Problem-solving in the sphere of nutrition is a multifaceted and unusual task. It requires focusing on priority area of research that is the subject area ofresearch. To do that the authors used a synectics method which was interpreted to solve a particular problem. The main point of the interpretation is to use four analogies as in the classical version, and only one direct analogy. The choice of synectors is one of the most difficult tasks in using the method, since the members of the working group should know and be able to use the methods of scientific and technical creativity, have creative thinking and know the issues that exist in the field of their expertise thoroughly, as they will make decisions in this area. The synectors’ task is to determine explicit and implicit knowledge using the information they have about the problem and its possible solutions. As a result, implicit knowledge will become the subject area of the study, within which the research is relevant. The result of the synectors’ analysis was the determination of the perspective research area related to the development of new food products with guaranteed consumer properties and demanded on the market. The generalization of the research results on the basis of the synectics method made it possible to give recommendations presented as an algorithm of the research subject determination based on the example of developing new food products for students.
2685
Abstract
Nowadays the market of fermented milk products is expanding. To extend the product range specialists use not only traditional starter cultures, but natural symbiotic starter cultures as well. They belong to genus zoogloea, kefir grains, used to produce a fermented milk product (kefir) popular among the customers. Scientists take interest in other bacteria belonging to genus zoogloea as well, in particular, rise fungus, which is not currently used to produce fermented milk products. The authors of the article studied the activity of the rise fingus in different fermentation media containing sucrose or lactose. The authors used the following fermentation media: sucrose aqueous solutions with sucrose mass concentration 2,0-8,5%, curd whey, pasteurized skimmed milk, including reconstituted milk, and sterilized whole milk. They found out that rise fungus develops well not only in sucrose aqueous solutions with different sucrose concentration, but also in lactose containing media. However, the intensity of its activity differs in the given media. The presence of lactic acid in the fermentation medium slows down the bacteria development process significantly. Experiments with different milk heat treatment modes revealed that rise fungus develops well in pasteurized milk, both in whole and skimmed milk including reconstituted milk.The activity of this starter culture in sterilized whole milk decreases significantly. The authors developed the method of the starter production on milk base which includes the preparation of the primary starter based on the zero starter that consists of fermented milk and rise fungus.
3002
Abstract
Flour confectionery goods such as cupcakes are made using refined types of raw materials and have unbalanced nutritional composition. The objective of the work was to develop the recipes and production technology of functional use cupcakes using multicomponent mixture consisting of dry components with and liquid vegetable oils. The work was carried out in Kemerovo Institute of Food Science and Technology (University). The authors developed the recipes of multicomponent mixtures for cupcake cooking. They used the following ingredients: wheat flour, powdered sugar, egg powder, dried egg yolk, cottage cheese powder, yogurt powder, skimmed powdered milk, baking powders, and citrus food fibers. The suggested technology guarantees the fullest binding of liquid vegetable oil with other ingredients. The article reveals information about organoleptic, physical, and chemical quality parameters, changes during storage, level of satisfaction of average daily needs in nutrients and energy when a person consumes single portion of cakes made of multicomponent mixtures with rape oil. The cakes contain polyunsaturated fatty acids and tocopherol (vitamin E) in the quantity which allows to classify them as functional food. High content of linolenic fatty acid allows to state that the cupcakes made of multicomponent mixtures with liquid rape oil are a source of omega-3 fatty acids on the marking.
3077
Abstract
The article presents the results of evaluation of antiulcer and stress prevention activity of the developed types of bakery products made using top-grade wheat flour with extracts from aquatic and plant species of the Far East in the experimental animal testing. The research was carried out in the laboratories of School of Biomedicine and School of Economics and Management of Far Eastern Federal University (Vladivostok city). The experimental research was carried out in collaboration with the members of the department of pharmacy (Pacific State Medical University). The research was approved by the Ethnics Committee of Pacific State Medical University (Vladivostok city). The authors added new ingredients to the recipes of the baked goods produced from top-grade wheat flour. In particular, they added aqueous and ethanolic extracts from brown seaweeds as a biologically active supplementFukolam® (aquatic resources) and aqueous and ethanolic extracts from arrowwood, magnolia-vine, grape (Far East plant resources). Such a choice of the additives was due to their chemical composition. The authors proved their general stress prevention activity as a compound of the baked goods. General stress prevention activity and antiulcer activity (as its part) of the developed types of bakery products were studied in the process of animal testing using standard experimental model of the neurogenic damage to stomach lining, so called stress ulcers, in accordance with the method developed by Yu. I. Dobryakov (1996) considering the parameters of organism general stress level and antiulcer activity. The obtained results showed general stress prevention activity and antiulceractivity when testing animals were fed with bakery products which consisted of the extracts mentioned above. They became more resistant to experimental stress compared to the control groups which got the same bread but without any additives. Besides, animals which got bakery products with Vibrurnum L . (arrowwood extract), Vitis Аmurensis (grape seeds extract) and Fucus evanescens (brown seaweed) showed the best results. The obtained results make it possible to determine the developed types of the bakery goods produced from top-grade wheat flour as food having general stress prevention activity and antiulcer activity. The research was funded by Russian Scientific Foundation (project #14-50-00034).
3243
Abstract
The article reveals the influence of protein type polymer (gelatin) on the degree of anthocyanin pigment isolation from honeysuckle and blackcurrant. The authors show that the intensity of pigment extraction depends on the releasing object significantly. If one adds 0.2% gelatin into the system containing anthocyanin pigment the degree of anthocyanin pigment extraction from honeysuckle decreases. When gelatin content in the system increases from 0.2% to 0.6%, the optical density of the anthocyanin pigment decreases from 1.150 to 0.750. On the contrary, the introduction of 0.2% gelatin into the system increases the optical density of the black currant anthocyanin pigment. An increase in the gelatin content in the system up to 0.6% contributes to the isolation of anthocyanin pigment. The authors assumed that different effect of gelatin on anthocyanin pigment isolation degree is due to such factors as qualitative composition of anthocyanidins and number of OH groups which are present in their molecules, pH of thesystem and the content of such a biologically active substance as ascorbic acid in aqueous solution of anthocyanin pigment. They determined the viscosity of anthocyanin pigment-gelatin system. They show that the system gelatin-anthocyanin pigment of black currant has the highest viscosity value when gelatin content is 0.2%. Viscosity of the system containing 0.2% gelatin and honeysuckle anthocyanin pigment is much lower and equals 10.2 mPa.s. The authors developed the recipes of marshmallow production using aqueous solutions of honeysuckle and black currant anthocyanin pigment. They determined organoleptic and physical and chemical parameters of marshmallow samples. They showed that addition of a 6% solution of honeysuckle and blackcurrant anthocyanin pigment at marshmallow production makes it possible to obtain a product with high organoleptic characteristics. With such a content of anthocyanin pigment, marshmallow acquired an intense pink color and a pleasant bitter-sweet taste of honeysuckle or sweet and sour black currant taste.
2756
Abstract
The article reveals the result of the study of rotary dismembrator pumping effect designed to process plant raw material. This type of grinding equipment is widely used in food industry. The main working part of the dismembrator is a rotor that rotates and gives an impulse to the air flow. That causes pumping effect in the equipment operating chamber. At present moment there are no reliable figures that can help determine the significance of the pumping effect depending on the technological or structural parameters of the dismembrator. During the study the authors identified the main factors causing pumping effect. They described the design of the rotor dismembrator and presented the scheme of the laboratory unit containing this machine. Besides, the authors described the experimental research procedure. They determined the correlation between the power consumption and air flow rate generated by the dismembrator at various angular velocities of rotor spinning. Technological parameters of the machine are presented in the form of similarity criteria. The authors found out that the nature of aerodynamic flow movement, expressed by Reynolds criterion, and energy consumption, determined by modified Euler criterion, depend on the ratio between the inertial forces of the rotary motion to the gravitational forces, expressed by the centrifugal Froude criterion. The article reveals the influence of Reynolds criterion and Froude centrifugal criterion on the pumping effect coefficient. The obtained correlations make it possible to determine energy and technological parameters of the dismembrator operation more accurately. The transformation of empirical equations using similarity criteria expands the scope of the obtained results application significantly. They can be used in the calculations concerningindustrial equipment for plant materials grinding, as well as to adjust the technological parameters of pneumatic conveyor lines where these devices are installed.
3162
Abstract
The article presents the research results of moisture, tannins and other biologically active compounds (alkaloids, saponins, flavonoids, including luteolin and quercetin) content in tubers of Eminium Regelii. The authors determined the concentration of luteolin and quercetin at which the growth of cancer cells HCT-15 is slowed down by 50 % (IC50). They developed the method of obtaining Eminium Regelii extract and studied its physical and chemical properties. Biologically active substances found in the tubers of Eminium Regelii were also present in the extract. Besides, the concentration of these biologically active substances in the obtained extract increases compared to the Eminium Regelii tubers, whereas tannins content is lower. Moreover, the authors found vitamin C in the obtained extract, which is known for anti-stress effect. Besides, it enhances the protective mechanisms of the body. The authors developed horse milk (or koumiss) production technology using Eminium Regelii extract. A new fermented milk drink is characterized by high consumer properties and can be recommended for mass consumption as an immune modulator for certain population groups with weakened immune system. In terms of safety, koumiss with Eminium Regelii extract complies with the requirements of the regulative documents. On the basis of the carried-out preclinical tests the authors found out that intragastric introduction of immune modulating koumiss with Eminium Regelii extract in dose of 0.1-0.25% wt did not cause marked toxic changes in the physiological, hematological and morphological parameters of the experimental animals. On the contrary, it activated humoral immunity and increased nonspecific phagocytic resistance of the organism, i.e. it raised the immune status of the experimental animals.
3746
Abstract
Modern food production companies face severe competition when the resources are always limited. To ensure stable operation and production development the companies have to produce safe goods to meet the legislative and consumer requirements completely. In this regard, enterprises need to develop and use food safety management systems. The set of HACCP principles is the main model of food safety management. This means that food production companies should develop and use quality management systems and food safety standards. Principles of Hazard Analysis and Critical Control Points System represent the basic model which should be used to manage food safety. The authors chose standard GOST R ISO 22000 to develop a safety management system. They analyzed the process of wheat bread production on compliance with the standard from the point of view of food safety and quality improvement [1-3]. As a result, they prepared a wheat bread production flowchart used by one of Magnitogorsk companies, studied the requirements on raw materials and packaging materials used at wheat bread production, described the produce, determined and described biological, chemical and physical risks involved in the wheat bread production. Besides, they determined certain procedures to control them. The authors assessed the risks with regard to the severity of consequences and their probability and determined unacceptable risks. The authors determined critical control points (CCP) on the basis of the determined unacceptable risks using “decision tree” method. As a result, they identified two critical control points in the technological process: dough fermentation and baking. Each CCP was documented as a HACCP plan: critical limits, monitoring procedures, corrective actions, verification procedures and forms of records were identified. Besides, the authors developed the programs of compulsory preliminary activities. Eventually, the authors developed a set of documents for the company.
2907
Abstract
The article reveals the international and national quality requirements on vegetable juices. The author studied physical and chemical parameters of tomato juices purchased in the retail outlets in Minsk. Standard and common methods were used during the experiment. The author determined dissolved solids, chloride content, pulp content, titratable acidity, and formol index in ten samples of tomato juice. Formol index value which characterizes the content of amino acid in juice is one of the criteria that determine juice naturalness. It should be within the range 25 - 60 cm3 of 0,1 NaOH/100 cm3. Formol index value for the studied tomato juice samples varies from 28 to 45 cm3 of 0.1 NaOH/100 cm3. The author used enzymatic analysis and atomic absorption spectroscopy to determine the naturalness criteria threshold for cold press pumpkin juice obtained from the local raw materials. The content of sugars isomers, organic acids and formol index can be used as an identification parameter and can be considered as the criteria of naturalness. Detection of fake juices should not be based on a simple examination of the indicators and comparison of the results with the basic quantitative values only. Quality assessment should involve a complex study, including analysis of deviations causes that can be attributed to the properties of raw materials or peculiarities of production conditions.
2925
Abstract
The main reason of melanoidins penetration into water basins is their inflow with industrial waste water. Melanoidins are widely used in industrial sector, thus food industry wastes can lead to ecosystem pollution. To avoid the pollution it is essential to purify industrial waste waters before discharging them into a water basin. The authors studied kinetics and determined kinetic parameters of adsorption using activated carbons which differ in raw material, surface chemistry and porous structure to calculate optimal parameters of adsorption column and modes of waste water continuous cleaning from melanoidins. The research of adsorption kinetics allows to determine the time required to reach adsorption equilibrium “adsorbent - adsorbate” and obtain the parameters necessary for adsorption processes calculation in practice. They determined the rate limiting stage of diffusion and established the porous structure of the activated carbons they studied. The analyses of the experimental curves reflecting the correlation between time and adsorption equilibrium attaining showed that the granules of applied carbon sorbents refer to quasi-homogeneous model. The authors determined that experimental and theoretically calculated kinetic curves are located quite close to each other in the area where the level of adsorption equilibrium attaining has low values. That indicates that limiting external diffusion happens rapidly during the experiment. Further divergence of theoretical and experimental curves can be explained by the role of internal diffusion as the diffusion path inside the grain increases. Judging by the values of the external diffusion mass transfer coefficient during the adsorption of melanoidins from solutions, mass transfer rate depends on the structural characteristics of sorbents.
2751
Abstract
The article reveals social and economic importance of investments as the main factor of commercial organization successful functioning. Long-term assets form the base of any business. They are characterized by physical, technical and economic deterioration. They lose their performance. For these reasons it is necessary to renew, repair and update them constantly. The authors used the following research methods: analysis and synthesis, logical and complex approaches, etc. Effective investment management is vital for company successful operation. But it is impossible without high quality information obtained from financial and accounting documents. Right classification helps obtain such information. The authors improved the classification of long-term assets investments. This allows to give more accurate information about available investments in the organization and ensure consistency of their grouping in reporting. For the effective investment resources management the authors developed the procedure of their management. It involves consistent interdependent stages. This allows to get relevant information about investment resourceson time, reveal the relevance of investments and at the same time determine their type, structure and volume, monitor the execution of the set tasks in the area of investment financing. The authors considered one of the main internal sources of investment funding - depreciation funds which are formed by deduction of nonfinancial long-term assets costs. Their accounting and management should be modified to increase the quality of long-term assets management in commercial organizations. For this purpose the authors offered to count depreciation deductions as an internal source of financing investments in long-term assets using balance sheet or specific off-balance-sheet account, to index depreciation deductions considering inflation and obtain more accurate information.
2785
Abstract
Modern economic notions make the market participants introduce new competitive technologies of business management as well as consider and analyze more and more factors influencing success of business management. Fast moving consumer goods market is one of the the most dynamically developing segments of the market. It demonstrates high competition level and opposition and generates research interest. JSC “Tander” was chosen as a subject of the research. Russian and foreign economists’ works considering trading company competitive ability formed the theoretical basis of the research. The authors used analysis, synthesis, grouping and generalization of scientific data as the basic methods. The research has shown that network retail occupies the first place in the structure of retail trade format. Besides, there is an upward trend in the share of goods sold by means of promotional activities. There is a change in sales structure towards the decrease in the premium segment share and increase in an economy segment share. The share of sales in discounters is growing. Also there is a decrease in fresh products share in Russian people’s consumer goods basket. As Russian people prefer to cook at home more and more often there is a significant growth in sales of various ingredients for dishes and pastries cooking. As food is the last thing the consumers save money on this makes FMCG market (goods of daily consumption) the steadiest one even during economic downturn.
4296
Abstract
One of the main goals of the companies is to form and sustain their competitive advantage for a long time. However, this can be possible if the company raises quality level, implements innovative technologies to reduce costs and enters new markets. To tackle these issues it is necessary to sustain high level and quality of fixed assets which should be up-to-date. The analysis of agricultural companies fixed assets condition revealed that they have high degree of wear and tear. The proportion of fully worn funds is increasing. The possibilities of using company’s own sources for investment in the fixed assets are limited due to the presence of unprofitable enterprises and ineffective depreciation funds formation. Depreciation has not become the source of financing replacement of fully depreciated equipment. This takes place as many companies spend accumulated depreciation charges to increase current assets. Besides, there is no depreciation fund as depreciation is added to accumulation fund and then joint resources are spent to satisfy the current needs of the company. Feasibility evaluation of the measures and ways to renew agricultural companies fixed assets and analysis of enhancing the role company’s own investment sources are the main current objectives. If one reaches them it will become possible for companies to strengthen their position in the market and be competitive in the long run.Depreciation policy aimed at increasing the role of depreciation charges as an important source of fixed assets reproduction is one of the most important measures to solve the problem of fixed assets reproduction in companies operating in agro-industrial complex.
2748
Abstract
One of the main objectives met during the development of automatic control systems is the identification of the control object, which implies obtaining its mathematical description. The nature and type of the mathematical model are determined by the purposes and objectives of its use. In the given case the goal of model development is the synthesis of automatic control system. Based on the requirements of the control tasks, the aim of the identification is to determine the structure and parameters of the mathematical model that guarantee the best similarity of reactions of the model and object to the same input. The article reveals an experimental method of obtaining the mathematical description of the control object according to the results of its input and output parameters measurements. Emulator ERP10 (a mini oven) manufactured by “OWEN” company was taken as a control object. The emulator is used in the experimental research in the process of adjustment using temperature controllers. It is also used for educational purposes as a part of the educational and research exhibition stands. As a result of structural and parametric identification the authors obtained the model of the control object as an aperiodic element of the second order. The parameters of the mathematical model allowed to determine the adjustment parameters of PID controller ТRМ251. Software implementation of the automatic control system in MatLAB environmentallowed to assess the transient processes in a closed system. Thus, the authors calculated the values for the automatic control system in the first approximation. The final result can be obtained during the launch of the automatic control system when it works with a real object using adaptation algorithms.