Accounting agricultural business from scratch: management accounting, decision making, analysis and monitoring of business processes

The article reveals the key points of accounting and management actions when creating an agricultural business from scratch for growing seedlings of vegetables in a greenhouse. The main economic instruments for creating an agricultural business for growing vegetable seedlings in a greenhouse in Russia are: planning, management, accounting, organization, analysis and monitoring of business processes. Today, the state is increasingly focusing on the development of the industry, helping beginners and existing farmers, allocating land at preferential rates, subsidizing interest rates on loans and providing grants for the development of greenhouses. However, the main problem holding back the development of the industry remains high utility tariffs. One of the main conditions for obtaining reliable management information on business value is a clear definition of the costs incurred to create a business from scratch and its further sustainable development. The aim of the study is to develop management accounting criteria for organizing a business from scratch. The subject of the study is management accounting as an integrated mechanism in terms of creating and developing an agricultural business from scratch. In accordance with this goal, the main task was determined: to develop managerial decisions to create an agricultural business (greenhouse) for growing seedlings of vegetables for its implementation in the Udmurt Republic. It is concluded that achieving high profits is possible with a competent managerial approach, taking into account the further expansion and cultivation of other seedling crops, despite the complexity and specificity of this type of activity

The economic efficiency of european football clubs - Data Envelopment Analysis (DEA) approach

The relevance of this paper lies in the fact that football business has grown significantly in the past 20 years and football clubs have become large companies, which in an effort to be profitable and successful on the field need to improve the efficiency of their business. The aim of this article is to measure economic efficiency of 48 big European football clubs and assess the relationship between efficiency and different financial and sportive indicators (variables). To measure efficiency, we used both widely used Data Envelopment Analysis (DEA) method and its extensions: DEA Super-efficiency and DEA Cross-efficiency models. The results showed that these methods can successively be applied to football clubs’ efficiency measurement and the analysis of the them can help to explain why some clubs are efficient or inefficient and which factors affects the efficiency. This paper will be interesting football clubs’ managers, football analytics, economists and other people interested in football business because we combine in it the most interesting ideas and methods about football clubs’ efficiency measurement. © 2016 Pyatunin et al

Preparation and X-ray structure of 2-iodoxybenzenesulfonic acid (IBS) - a powerful hypervalent iodine(V) oxidant

The selective preparation of 2-iodoxybenzenesulfonic acid (IBS, as potassium or sodium salts) by oxidation of sodium 2-iodobenzenesulfonate with Oxone or sodium periodate in water is reported. The single crystal X-ray diffraction analysis reveals a complex polymeric structure consisting of three units of IBS as potassium salt and one unit of 2-iodoxybenzenesulfonic acid linked together by relatively strong I=O···I intermolecular interactions. Furthermore, a new method for the preparation of the reduced form of IBS, 2-iodosylbenzenesulfonic acid, by using periodic acid as an oxidant, has been developed. It has been demonstrated that the oxidation of free 2-iodobenzenesulfonic acid under acidic conditions affords an iodine(III) heterocycle (2-iodosylbenzenesulfonic acid), while the oxidation of sodium 2-iodobenzenesulfonate in neutral aqueous solution gives the iodine(V) products

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

Biological activity and pharmacological application of pectic polysaccharides: A review

© 2018 by the authors. Pectin is a polymer with a core of alternating a-1,4-linked D-galacturonic acid and α-1,2-L-rhamnose units, as well as a variety of neutral sugars such as arabinose, galactose, and lesser amounts of other sugars. Currently, native pectins have been compared to modified ones due to the development of natural medicines and health products. In this review, the results of a study of the bioactivity of pectic polysaccharides, including its various pharmacological applications, such as its immunoregulatory, anti-inflammatory, hypoglycemic, antibacterial, antioxidant and antitumor activities, have been summarized. The potential of pectins to contribute to the enhancement of drug delivery systems has been observed

Polycationic derivatives of p-tert-butylthiacalix[4]arene in 1,3-alternate stereoisomeric form: New DNA condensing agents

© ISUCT Publishing.One of the important challenges in gene therapy is to search safe and efficient gene carries capable of compacting, protecting, transporting, and delivering nucleic acids into the cell. Most of condensing agents are functionalized on one side with appropriate cationic groups to act as DNA carriers, and, on the other side, with lipid-type chains that permit them to self-aggregate into well-defined aggregation patterns. Calixarenes and their thia-analogues are versatile macrocyclic compounds that can combine the properties of both macrocyclic hosts and self-organizing systems, such as micelles and liposomes. In addition, their relatively easy synthesis, variety of stereoisomeric forms and their low toxicity levels make them really promising vectors in gene delivery applications. It is noteworthy that amphiphilic gene vectors based on calixarenes are generally presented only in cone stereoisomeric form, while 1,3-alternate stereoisomeric form also allows to achieve a spatial separation between hydrophilic and hydrophobic moieties of macrocycle. Herein we report the synthesis of new water-soluble amphiphilic derivatives of p-tert-butylthiacalix[4]-arene in 1,3-alternate stereoisomeric form with different O-alkyl chain length (C4, C6, C14) containing polycationic diethylenetriammonium fragments. The synthesis of new macrocycles was done by stepwise functionalization of parent p-tert-butylthiacalix[4]arene using Mitsunoby reaction and the final introduction of diethylenetriammonium fragments using CuAAC protocol. The structure of new amphiphilic macrocycles was established by 1,2-D NMR and IR spectroscopy, MALDI-TOF spectrometry and elemental analysis. To evaluate their ability to form aggregates the values of critical concentrations of aggregation CCA were determined in aqueous solutions by a well-known fluorimetric method based on the pyrene emission spectra. The CCA values ​were equal to 24, 25 and 9 μmol for O,O-dibutyl, O,O-dioctyl and O,O-ditetradecyl derivatives, respectively. A significant decrease of CCA value for more lipophilic macrocycle indicates the importance of hydrophobic interactions gor aggregates formation. According to the dynamical and electroforetical light scattering data new macrocycles form stable aggregates with the diameter within 70–100 nm. Such size values indicate that all investigated macrocycles form vesicle-like structures. In the case of O,O-ditetradecyl derivative a significant size decrease up to 50–60 nm was found and can be associated with an increased packing density of the resulting vesicles by enhancing hydrophobic interactions between lipophilic molecule fragments. Also, zeta potential values were measured by electrophoretic light scattering method. Measured values are + 60 – +70 mV, what is in agreement with the polycationic nature of macrocycles, and correspond to the formation of colloidal systems with high stability. Binding of new polycationic macrocycles with nucleic acid was investigated using calf thymus DNA as model biopolymer and well-known DNA intercalator ethidium bromide. According to the dynamical, electroforetic light scattering data and fluorescent spectroscopy it was found that new polycationic macrocycles effectively interact with calf thymus DNA. Addition of all synthesized macrocycles in concentrations below the CAC does not lead to a significant change in the size of the calf thymus DNA, while at concentrations higher than that of CAC a significant compression of DNA in 2–5 times is observed. Increased lipophilicity of the macrocycles leads to the formation of more compact lipoplex. Furthermore it was found that ethidium bromide removal can be promoted by hydrophobic interactions between the planar aromatic ethidium ring and the surfactant tail groups. The proof of the ethidium bromide migration onto the surfactant tail groups is the non-linear Stern-Volmer curve having pronounced plateau accompanied by a bathochromic shift of the emission maximum at high concentration of o-tetradecyl substituted macrocycle that may be due to the location of the dye in the hydrophobic unit of aggregate

MLVA-TYPINGIN THE ANALYSIS of THE POPULATION STRUCTURE of VIBRIO CHOLERAE, CIRCULATING IN PRIMORSKY KRAI TERRITORY, DURING EPIDEMIOLOGICAL WELFARE

In order to study the population structure of Vibrio cholerae, circulating in the waters of Primorsky Region territory during epidemiological welfare, was carried out a retrospective MLVA-typing of 50 V.cholerae strains isolated since 1976 up to 2011 years. There was revealed non-toxigenic V. cholerae strains heterogeneity, consisting in the variability of structure of these tandem repeat loci. The waters circulation of Primorsky Region territory during epidemiological welfare V.cholerae, submitted by no less than 30 unique genotypes and 8 clusters is represented. There is a high discriminatory power of the MLVA. The Hunter Gaston index of isolates studied is 0.988. In some cases, was revealed relationship between genotype (identical and closely related allelic profiles) with time and place of V.cholerae strains isolation

Survival of Civilian and Prisoner Drug-Sensitive, Multi- and Extensive Drug- Resistant Tuberculosis Cohorts Prospectively Followed in Russia

This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited