Metaverse in fashion industry development: applications and challenges

This article studies the peculiarities of using metaverse in fashion industry. Given the technical limitations, the metaverse is being considered as a marketing tool in this industry. There are several key areas for fashion brands in virtual worlds: branding, goods, virtual fashion, and digital skins, distribution channels and logistics, interaction with consumers, and customer information. Fashion companies using the metaverse are aiming to promote their products and connect with consumers by creating and/or expanding product concepts in a virtual world, building brand trust and attracting new customer groups. Increased costs of customer acquisition through paid digital marketing increase brand interest in the metaverse as an alternative channel. Benefits of the metaverse for the fashion industry include limitless online format for product and brand concept development, reaching new customer groups, a new level of multi-channel approach companies are developing, expanding the space for testing new products, developing customer experience, holding their attention, etc. In spite of meta universe's advantages for the fashion industry, at the moment it doesn't have a mass application in the sphere of fashion brands, there are only a limited number of active clients in virtual worlds. The article marked some problems of the development of the technology in the industry. The results of the research let us conclude that the metaverse is perspective for the fashion industry development, and it is necessary to solve the mentioned problems, as well as to work out concrete mechanisms on the legislative level and on the level of company strategy, which minimise the risks of fashion brands' presence in metaverse and maximally will satisfy the consumers' desire in virtual reality

TRANSFER OF A SOLE TRADER PROPRIETORSHIP THROUGH TRANSACTION – COMMERCIAL AND TAX ASPECTS

Настоящата научна разработка разглежда и анализира правната уредба на прехвърлянето на търговското предприятие на едноличния търговец чрез сделка. Разгледани са някои дискусионни въпроси, свързани с прехвърлянето на публичноправните задължения при този вид сделки, както и с обема на отговорността на отчуждителя. Изследвано е данъчното облагане на сделките с предприятието на едноличния търговец, разгледани са и хипотезите, при които е възможно да възникне отклонение от данъчно облагане. Направени са предложения за промяна с цел усъвършенстване на нормативната уредба,касаеща облагането на доходите на едноличния търговец от прехвърляне на предприятието му. This report provides an analysis of the legal framework of the transfer of a sole trader proprietorship through the deal. Discussed are some controversial issues related to the transfer of public duties in this type of transaction, as well as liability to the transferor. This paper examines the taxation of transactions with a sole trader discussed are cases in which it may be tax evasion. There have been suggestions for improvement and change in legislation concerning the taxation of income of the sole proprietor of transferring his business

State and Value of Natural Capital As the Basis for Regional Economic Decisions

The economy of the Limansky district is based on the use of natural capital, and its preservation is of paramount importance for the region. Ecological-genetic-economic studies demonstrate the need for adequate economic accounting of natural capital and the environmental factor in economic decisions related to the development of the territory and transport infrastructure of the region

Assessment of the effectiveness of the management of agricultural organizations in management accounting

The dynamic development of the agrarian sector of the Russian economy in recent years makes specific demands on agricultural organizations that require a quick response and decision-making based on strategic analytical approaches.Agricultural organizations can achieve the goals previously set during business planning, using reliable information support, tools for analytical actions and competent management decisions. Any managerial decision made in agriculture should be based on timely information analyzed, taking into account cost-effectiveness, practicality, profitability and efficiency. However, it is necessary to evaluate this business in the long term, taking into account the effectiveness of the management of the agricultural organization, for the development of the agricultural organization. In management accounting of agricultural production, the problem of a comprehensive assessment of the effectiveness of the management of an organization (business) is not given attention, and the importance of evaluating a business is also underestimated.The subject of the study is the improvement of management accounting in terms of a comprehensive assessment of the effectiveness of the management of agricultural organizations, based on available accounting documents for external and internal users.The main objective was determined in accordance with the stated goal: to develop recommendations for improving the methodology of management accounting, to assess the effectiveness of management of agricultural organizations.Performance management is an important financial and economic indicator of agricultural production. In this paper, various aspects of management accounting and analysis of the effectiveness of the management of agricultural production are analyzed. It is concluded that the proposed activities will be understood not only by internal users, but also external ones with the help of the developed methodology and management decisions on public documents

The Role of a Catholyte in the Foliar Nutrition of Winter Wheat Plants

This study examined the content of nitrogen (N), phosphorus (P) and potassium (K) in Tanya winter wheat plants depending on the concentration of an aqueous solution of catholyte (EKhAV-K) combined with foliar fertilizing with FlorHumate. In all phases of the growing season, tillering–stooling–heading, an increase in the content of N in the leaf and stem mass by 0.04%, 0.19% and 0.07% was shown; the content of P increased by 0.04%, 0.03% and 0.05%; and that of K raised by 0.07%, 0.09% and 0.06%. A 20% aqueous solution of EKhAV-K (pH = 9.0 and ORP = –50 mV) promoted better assimilation of N, P and K from fertilizers. The ecological safety of the wheat grain was established. The accumulation of N, P2О5 and K2О in the experimental variant of the grain was 3.09%, 8.90% and 9.09%, respectively, which was more than in the control variant. Keywords: winter wheat, foliar nutrition, catholyte, rol

Интегрированное бюджетирование на сельскохозяйственных предприятиях: функциональность и принятие управленческих решений

In agriculture, issues of cost optimization and resource conservation play an important role both in setting correct and effective accounting and managing the agricultural business and in making strategic, timely and focused management decisions. Currently, more and more agricultural enterprises are striving to justify the long-term goal of developing their agricultural business. This fact largely forms the relevance of budgeting in the framework of the current state of the economy, which is in a stagnant state. The aim of the study was the development of budgeting methods for agricultural enterprises as a tool for accounting and analysis in the management of their activities. Nowadays, budgeting is one of the important elements of agricultural enterprise management concepts. Budgeting with an integrated approach as part of strategic budgeting in agriculture should take a leading position, as mathematical calculations are carried out, a market analysis is carried out taking into account all the features of accounting management and financial accounting and business management. In the research process, general scientific and special methods were applied: analysis, synthesis, abstraction, modeling, methods of systematization and generalization of the results. The objectives of the study were to assess the role of budgeting in agricultural enterprises; substantiation of the functionality of integrated budgeting; determination of the stages and types of economic decisions of integrated budgeting; development of a conceptual model for assessing the risk level of strategic budget alternatives. In accordance with the goals and objectives, the functionality of budgeting is substantiated, the stages and types of economic solutions for agricultural enterprises are determined. A conceptual model for assessing the risk level of strategic budget alternatives in agriculture has been developed. The proposed activities will help agricultural organizations to fully carry out activities, taking into account preliminary and competent budgeting, as well as budget alternatives.En la agricultura, los temas de optimización de costos y conservación de recursos juegan un papel importante tanto en establecer una contabilidad correcta y efectiva y en administrar el negocio agrícola como en tomar decisiones estratégicas, oportunas y enfocadas en el manejo. Actualmente, cada vez más empresas agrícolas se esfuerzan por justificar el objetivo a largo plazo de desarrollar su negocio agrícola. Este hecho forma en gran medida la relevancia del presupuesto en el marco del estado actual de la economía, que se encuentra en un estado estancado. El objetivo del estudio fue el desarrollo de métodos de presupuesto para empresas agrícolas como una herramienta de contabilidad y análisis en la gestión de sus actividades. Hoy en día, el presupuesto es uno de los elementos importantes de los conceptos de gestión de empresas agrícolas. La presupuestación con un enfoque integrado como parte de la elaboración de presupuestos estratégicos en la agricultura debe tomar una posición de liderazgo, ya que se realizan cálculos matemáticos, se realiza un análisis de mercado teniendo en cuenta todas las características de la gestión contable y la contabilidad financiera y la gestión empresarial. En el proceso de investigación, se aplicaron métodos generales científicos y especiales: análisis, síntesis, abstracción, modelado, métodos de sistematización y generalización de los resultados. Los objetivos del estudio fueron evaluar el papel del presupuesto en las empresas agrícolas; fundamentación de la funcionalidad del presupuesto integrado; determinación de las etapas y tipos de decisiones económicas de presupuestación integrada; Desarrollo de un modelo conceptual para evaluar el nivel de riesgo de las alternativas de presupuesto estratégico. De acuerdo con las metas y objetivos, se fundamenta la funcionalidad del presupuesto, se determinan las etapas y los tipos de soluciones económicas para las empresas agrícolas. Se ha desarrollado un modelo conceptual para evaluar el nivel de riesgo de las alternativas presupuestarias estratégicas en la agricultura. Las actividades propuestas ayudarán a las organizaciones agrícolas a llevar a cabo actividades en su totalidad, teniendo en cuenta el presupuesto preliminar y competente, así como las alternativas presupuestarias.В сельском хозяйстве вопросы оптимизации затрат, сохранности ресурсов, играют важную роль как в постановке правильного и эффективного бухгалтерского учета так и управления сельскохозяйственным бизнесом и принятии стратегических, своевременных и целенаправленных управленческих решений. В настоящее время все больше сельскохозяйственных предприятий стремятся к обоснованию долговременной цели развития своего сельскохозяйственного бизнеса. Данный факт во многом формирует актуальность осуществления бюджетирования в рамках современного состояния экономики, которая до сегодняшнего дня находится в стагнационном состоянии. Целью исследования являлось развитие методики бюджетирования для сельскохозяйственных предприятий как инструмента учета и анализа в управлении их деятельностью. Бюджетирование сейчас выступает одним из важных элементов концепций по управлению сельскохозяйственным предприятием. Бюджетирование с интегральным подходом как часть стратегического бюджетирования в сельском хозяйстве должно занять ведущие позиции, так как осуществляются математические расчеты, проводится анализ рынка с учетом всех особенностей бухгалтерского управленческого и финансового учета и управления бизнесом. В процессе исследования применены общенаучные и специальные методы: анализ, синтез, абстрагирование, моделирование, приемы систематизации и обобщения полученных результатов. Задачами исследования являлись оценка роли бюджетирования в сельскохозяйственных предприятиях; обоснование функциональных возможностей интегрального бюджетирования; определение этапов и типов экономических решений интегрального бюджетирования; разработка концептуальной модели оценки уровня риска стратегических бюджетных альтернатив. В соответствии с целями и поставленными задачами обоснованы функциональные возможности бюджетирования, определены этапы и типы экономических решений для предприятий сельского хозяйства. Разработана концептуальная модель оценки уровня риска стратегических бюджетных альтернатив в сельском хозяйстве. Предлагаемые мероприятия помогут сельскохозяйственным организациям в полной мере осуществлять деятельность с учетом предварительного и грамотного бюджетирования, а так же бюджетных альтернатив

Effect of electric field on the photoluminescence of polymer-inorganic nanoparticles composites

We report on the effect of electric field on the photoluminescence, PL, from a composite consisting of a conjugated polymer mixed with zinc oxide nanoparticles. We have found that in the absence of electric field PL emission from the composite film has two maxima in the blue and green-yellow regions. Application of a voltage bias to planar gold electrodes suppresses the green-yellow emission and shifts the only PL emission maximum towards the blue region. Current-voltage characteristics of the polymer-nanoparticles composite exhibit the non-linear behavior typical of non-homogeneous polymer-inorganic structures. Generation of excited states in the composite structure implies the presence of several radiative recombination mechanisms including formation of polymer-nanoparticle complexes including exciplex states and charge transfer between the polymer and nanoparticle that can be controlled by an electric field.Comment: 5 pages, 5 figures. accepted for publication in Solid State Communication

Application of piezoactuators in the technology of low-temperature preservation of fish reproductive cells

The sperm of Russian sturgeon (Acipenser gueldenstaedtii Brandt et Ratzeburg, 1833) was the research object. Acoustic-mechanical influence on sturgeon semen improves fish-biological and reproductive indices of the seminal fluid. The most optimal indices for reproductive cells of male Russian sturgeon are 500 Hz, 90 V with the exposure duration of 1 minute. It has been shown that when a piezo-actuator with a frequency of 500 Hz and an amplitude of 90 V is applied to the sperm mixture with the cryoprotectant, ice crystals are formed later, which may influence the survival of cells after defrosting

The treatment of articular cartilage injuries with mesenchymal stem cells in different animal species

One of the major problems observed in veterinary practice is Articular cartilage injuries in animals. In terms of agriculture, it leads to their culling from the herd, even if they are highly productive animals. With companion animals, owners usually have to decide between euthanasia or long-term sometimes life-long treatment of the injury by a veterinarian. The use of Mesenchymal Stem Cells (MSCs) for the treatment of cartilage injury in veterinary medicine is based on the good results observed in preclinical studies, where large animals have been used as experimental models to study the regenerative activity of MSCs. According to the literature, MSCs in veterinary medicine have been used to treat cartilage injury of dogs and horses, whereas sheep and goats are generally models for reproducing the disease in preclinical experimental studies