THE THIRD SECTION OF ACCOUNTING BALANCE PASSIVE IS THE TERRITORY OF THE ORGANIZATIONAL OWNER

The purpose of article is to reveal the essence of the third section of the liabilities side of the balance sheet, its content and value for the financial and economic activities of the organization and its owners in modern business. The articles of the third section of the liabilities side of the balance sheet, with an indication of what they are formed from, and with analytical conclusions, what they influence from the point of view of the company’s financial evaluation have been сonsidered. The requirements for the minimum size of the share capital for various organizations have been listed. The procedure for calculating the net assets of the company has been described

Planning algorithm for efficient and sustainable crop production

The process of agricultural production is associated with a complex of factors of a different nature: systemic, technological, biological, socio-economic, climatic, reproductive, environmental. All of them influence the size and stability of economic and financial results. There is a threshold level of enterprise management complexity, the excess of which motivates agribusiness to switch to computerized methods. Management of an agricultural enterprise should be based on planning results, updated in a rolling mode. When developing the annual plan, it is necessary to take into account a lot of heterogeneous information and tend to the optimal solution – the achievement of the target indicators with the minimum expenditure of resources. As the basis of the optimal annual planning system, the article proposes an economic-mathematical model for optimizing the production and industry structure of an agricultural enterprise, which includes the following modules: assessment of the parameters of the yield production functions based on field history, the formation of a fertilizer application plan with justification of economically feasible yield levels, solving the problem of optimizing the sectoral structure of crop production, taking into account the forecrop influence in the crop rotation. The algorithm for finding an effective and stable production structure under various combinations of environmental conditions implements the following sequence of procedures: generation of parameter combinations of the economic-mathematical model; obtaining the optimal solution for each combination of these parameters; assessment of the mathematical expectation of the efficiency criterion and variance for each optimal solution on a variety of parameter combinations; choice of a highly effective solution with a low dispersion of this efficiency. To implement this algorithm, the method of simulation experiments in the space of system parameters is used. The optimal solution is chosen by minimizing the distance to the “ideal point” (maximum efficiency, minimum dispersion).El proceso de producción agrícola está asociado con un complejo de factores de diferente naturaleza: sistémicos, tecnológicos, biológicos, socioeconómicos, climáticos, reproductivos, ambientales. Todos ellos influyen en el tamaño y la estabilidad de los resultados económicos y financieros. Existe un nivel umbral de complejidad de gestión empresarial, cuyo exceso motiva a los agronegocios a cambiar a métodos computarizados. La gestión de una empresa agrícola debe basarse en resultados de planificación, actualizados en un modo continuo. Al desarrollar el plan anual, es necesario tener en cuenta mucha información heterogénea y tender a la solución óptima: el logro de los indicadores objetivo con el gasto mínimo de recursos. Como base del sistema óptimo de planificación anual, el artículo propone un modelo económico-matemático para optimizar la producción y la estructura industrial de una empresa agrícola, que incluye los siguientes módulos: evaluación de los parámetros de las funciones de producción de rendimiento en función del historial de campo, la formación de un plan de aplicación de fertilizantes con justificación de niveles de rendimiento económicamente factibles, resolviendo el problema de optimizar la estructura sectorial de la producción de cultivos, teniendo en cuenta la influencia de la cosecha en la rotación de cultivos. El algoritmo para encontrar una estructura de producción efectiva y estable bajo diversas combinaciones de condiciones ambientales implementa la siguiente secuencia de procedimientos: generación de combinaciones de parámetros del modelo económico-matemático; obtener la solución óptima para cada combinación de estos parámetros; evaluación de la expectativa matemática del criterio de eficiencia y la varianza para cada solución óptima en una variedad de combinaciones de parámetros; elección de una solución altamente efectiva con una baja dispersión de esta eficiencia. Para implementar este algoritmo, se utiliza el método de experimentos de simulación en el espacio de los parámetros del sistema. La solución óptima se elige minimizando la distancia al "punto ideal" (máxima eficiencia, mínima dispersión)

Russian Literary Classics (“The Power of the Earth” by G. I. Uspensky and “Bezhin Meadow” by I. S. Turgenev) in the Context of the Social Themes of Soviet Cinema of the 1930s

The article discusses the influence of the poetics of Russian literary classics of the 19th century on Soviet cinema of the 1930s, the collectivization of which was an acute social theme. It is emphasized that the visualization of the “dilapidated” village, against which the conflict unfolded in the films of A. P. Dovzhenko, “Earth” (1930) and “Bezhin Meadow” by S. M. Eisenstein (1935-1937), required aesthetically convincing artistic images that Soviet filmmakers found in the works of Uspensky and Turgenev. It is proved that the universal meanings of the classic literary work provided a high degree of artistic generalization, without which it would be impossible to create a socialist myth of a bright future. It is alleged that allusions to the “power of the earth” formulated by the Assumption mythology have expanded the image in the film “Earth”, where the struggle with the fists appeared as one of the episodes in the universal plot about the principle of being. The function of quotes from Turgenev’s Bezhina Meadows is commented on: they translated the collision of the collective farm drama in the film of Rzheshevsky-Eisenstein into the category of mysteries about the resurrection. The authors of the article come to the conclusion that contact with cinema revealed a common feature of Russian classics - the presence of a mystery plot plan that ensures the integrity of Russian culture with a sharp ideological opposition of its creators

Development of a New Dosage Form of Herbal Medicinal Products

The «cut-and-pressed granules» dosage form was developed to improve the technological properties of cut and powdered herbal substances in order to compensate for their insufficient flowability, as well as to facilitate dosing, reduce the contamination of the production equipment with dust and contamination of water extracts with dietary fibers. Based on the results of the information research the authors chose an optimal technology for the production of cut-and-pressed granules from some types of herbal substances (Rose hips, Bearberry leaf, Thyme herb, Melissa herb, Oregano herb, Motherwort grass, Matricaria flower). The authors standardised the new dosage form, developed the list of test parameters, test methods, and regulatory requirements for the quality of medicinal products based on the technological features of the new dosage form. Cut-and-pressed granules should not be produced from herbal substances that contain essential oils and coumarins, as it was demonstrated that the content of these compounds may decrease in the process of wet granulation. To determine whether it is possible to produce cut-and-pressed granules from a particular type of raw material, it is necessary to conduct comparative experimental studies confirming that the quality of aqueous extracts obtained from powdered herbal substances in sachets is comparable to that of tinctures or decoctions obtained from cut-and-pressed granules packed in sachets. The materials of the study were used to draft the general chapter OFS.1.4.1.0022.15 «Cut-and-pressed granules». This dosage form is not described in any foreign pharmacopoeias

SEARCH FOR SOURCE MATERIAL WITH LATE BLIGHT RESISTANCE AMONG POTATO VARIETIES AND CLONES

This paper presents the data obtained during the assessment of potato varieties and breeding clones from the VIR and LENNIISKh (Belogorka) collections for late blight resistance. Tests were performed in the field under heavy infection of Phytophthora infestans (Mont.) de Bary (foliage) and in the laboratory (tubers). Varieties and clones with high and moderate leaf and/or tuber late blight resistance were identified. Leaf and tuber resistance in some varieties depended on the P. infestans population structure and on isolates used for inoculation

Improvement of Methods for Standardisation of Medicines Based on Aloe arborescens

Much interest is taken in identification of Aloe arborescens Mill. medicines by a major class of bioactive compounds (anthracene derivatives), as well as in quantitative determination of the compounds belonging to the class, with the same unified method for the entire spectrum from herbal drugs to herbal medicinal products. The aim of the study was to develop a methodological approach and select unified conditions for the identification and assay of anthracene-derived compounds in herbal drugs, herbal drug preparations and herbal medicinal products of Aloe arborescens Mill., observing the principle of holistic, end-to-end standardisation. Materials and methods: analytical conditions were unified using literature data and a comparison of reference values and requirements of the Russian and other pharmacopoeias. The subsequent practical evaluation of the selected conditions used three batches of the herbal medicinal product “Aloe Juice” by Vifitech (batches 131217, 030318 and 070618). The identification was carried out using a silica gel plate for high-performance thin-layer chromatography (HPTLC Silica Gel 60 HX85224933 1056330001 by Merck). The results were examined in daylight before and after spraying with a 2% alcohol solution of sodium hydroxide. The quantification was carried out using a Cary-100 spectrophotometer by Agilent at 512 nm and 0.5% magnesium acetate in methanol as a developing solvent. Results: the authors developed a unified approach to identification and quantification of anthracene-derived compounds in herbal drugs, herbal drug preparations and herbal medicinal products of Aloe arborescens Mill. and suggested using aloe-emodin as a reference standard. The authors established reference values for anthracene-derived compounds in herbal drugs, herbal drug preparations and herbal medicinal products of Aloe arborescens Mill. and drafted the corresponding monographs for the State Pharmacopoeia of the Russian Federation. Conclusions: the developed procedures allow for comprehensive identification and quantification of anthracene-derived compounds in herbal drugs, herbal drug preparations and herbal medicinal products of Aloe arborescens Mill. by the same class of biologically active compounds

The "Resonant Space" of the Russian Classic Novel: N. S. Leskov's "Neglected People" and F. M. Dostoevsky's "The Idiot"

В статье впервые рассматриваются поэтико-типологические соответствия между романом Н. С. Лескова "Обойденные" и романом Ф. М. Достоевского "Идиот".The article establishes poetic-typological correspondences between N. S. Leskov's novel "Neglected People" and F. M. Dostoevsky's novel "The Idiot"

Comparative Analysis of Quality Requirements for Medicines Based on Horse-Chestnut Seeds

Scientific relevance. When harmonising conditions for qualitative and quantitative analysis of bioactive compounds in herbal medicines, the Institute of Pharmacopoeia and Medicinal Product Standardisation has discovered that horse-chestnut products lack national quality standards.Aim. This study aimed to review international quality standards in order to identify the most promising testing methods for the main groups of bioactive compounds in horse-chestnut seeds and draw upon these methods when drafting national pharmacopoeial monographs for horse-chestnut seed products.Discussion. The authors compared the requirements established by leading world pharmacopoeias for the identification and assay of herbal drugs and herbal drug preparations derived from horse-chestnut seeds.Conclusions. The study results show that, predominantly, identification tests are based on thin-layer chromatography, assays rely on spectrophotometry, and aescin is used as a pharmacopoeial reference standard. The authors drafted a pharmacopoeial monograph for the medicinal product Horse-Chestnut Seed Dry Extract + Thiamine Hydrochloride, Oral Solution, which requires using thin-layer chromatography and spectrophotometry for qualitative and quantitative testing

The Importance of Monumental Mosaics in the Urban Environment

На основе исторической ретроспективы показано значение мозаичного искусства в городской среде. Автор обращает внимание на полифункциональность данного вида искусства. При этом в статье выявлены особенности использования мозаики в разные исторические эпохи и характерные черты восточной мозаики, ее отличия от использования мозаики в европейских странах.The article, based on historical retrospective, shows the importance of mosaic art in the urban environment. The author draws attention to the polyfunctionality of this art form. At the same time, the article reveals the features of the use of mosaic not only in different historical eras, but also the characteristic features of the oriental mosaic, its differences from the use of mosaic in European countries