Depreciation deduction mechanism being in use in the fishing industry and intended for sustainable development of the region

In recent years, there has been a stabilization of the country's economy, which in the future is a major prerequisite for increasing demand for measures to limit the catch and import of raw fish abroad. They should lead to a reorientation of enterprises towards deep processing of raw fish, which will require the inflow of significant investment resources into the industry. In fact, the problem of fixed assets depreciation accounting is not new; there are several methods of their regulation in the modern world, but it is not enough when solving different managerial tasks. The relevance of the problem is due to the discrepancy between tax and accounting, between international financial reporting and Russian standards, as well as between the need to obtain an adequate and accurate assessment of the safety, and usefulness of fixed assets in the production process. As a result, the purpose of this study is to investigate modern methods of accounting depreciation of fixed assets and to identify ways to eliminate overdue areas of this problem. At the correct picked up system harmoniously working at the enterprise, and timely replacement of obsolete non-current assets, the enterprise can achieve the best productivity results and increase its liquidity

Internal Audit of the Supply Chain Management Benefits as the Main Tool of the Finance Mechanism

Supply chain management are the main tool of the finance mechanism in the international companies. There are various application of supply chain management according to various classification criteria. The aim of internal audit is to make recommendations for improving the efficiency and effectiveness of operations and to help management in achieving the projected business goals. The subject of this paper is the analysis of various fields of internal audit of the supply chain as well as evaluating the characteristics of individual elements of the chain with consideration to appropriateness and integration of those elements.  This article presents the author application of supply chain management in the finance part of the company for the development

Учетная политика системы экономической безопасности предприятия

The current realities are conditioned by the fact that the macroeconomic policy is constantly changing, which makes a direct impact on the financial and economic life of each economic entity. The economic security of each organization depends on a properly formulated policy for accounting, taxation and the development of contracts with counterparties. The relevance of the chosen topic is conditioned by the fact that the accounting policy for accounting purposes is one of the tools ensuring the economic security of an enterprise. The article discusses the tasks assigned to the accounting policy, organizational and technical trends of the accounting policy, assumptions during accounting policy development, the main trends of accounting policy development, and also presents the conclusions.Las realidades actuales están condicionadas por el hecho de que la política macroeconómica cambia constantemente, lo que tiene un impacto directo en la vida financiera y económica de cada entidad económica. La seguridad económica de cada organización depende de una política adecuadamente formulada para la contabilidad, los impuestos y el desarrollo de contratos con las contrapartes. La relevancia del tema elegido está condicionada por el hecho de que la política contable para fines contables es una de Нынешние реалии обусловлены тем, что макроэкономическая политика постоянно меняется, что оказывает непосредственное влияние на финансово-экономическую жизнь каждого субъекта хозяйствования. Экономическая безопасность каждой организации зависит от правильно сформулированной политики учета, налогообложения и разработки договоров с контрагентами. Актуальность выбранной темы обусловлена тем, что учетная политика для целей бухгалтерского учета является одним из инструментов, обеспечивающих экономическую безопасность предприятия. В статье рассматриваются задачи, поставленные перед учетной политикой, организационные и технические направления учетной политики, допущения при разработке учетной политики, основные направления развития учетной политики, а также представлены выводы. las herramientas que garantizan la seguridad económica de una empresa. El artículo analiza las tareas asignadas a la política contable, las tendencias organizativas y técnicas de la política contable, los supuestos durante el desarrollo de la política contable, las principales tendencias del desarrollo de la política contable, y también presenta las conclusiones

The Basis and Possibility of Students’ Participation in Supply Chain Entrepreneurship (Case Study: Primorsky Territory)

Abstract- The current stage of development of the Russian economy, indicated by the increase in food sanctions, unemployment and the decline in growth rates, requires the introduction of import substitution mechanisms and a significant strengthening of the national entrepreneurship environment. Youth entrepreneurship plays a special role in the development of Russian small and medium-sized businesses. At the strategic and legislative levels, various programs are developed to support small business in this area. However, there are still some barriers, limiting the spread of small and medium-sized business among young people. In this regard, the problem of agitation of entrepreneurship among young people is important. This article presents the results of selective study, in which the supply chain entrepreneurial climate among the students of higher educational institutions of Primorsky Territory, using the method of sociological survey. The readiness of young people to start their own business was analysed, and unfavourable factors, complicating the development of this process, were identified. The authors defined key competences, determining the entrepreneur. The conclusion was made about the need for development, and necessary measures of state support for youth supply chain entrepreneurship. Keywords- supply chain entrepreneurship, Primorsky Territory, business incubator, small business, young people, Russia

Methodological Approach to Planning and Financing the Fixed Capital Reproduction for Sustainable Development of the Fishing Industry

The article presents the results of scientific and research work on the creation of a methodological approach to the analysis of fixed capital reproduction for fishing enterprises. This study is relevant due to the fact that the fishery complex of the Russian Federation is currently called upon to provide a solution to many political and economic problems, which, in particular, include transition to an innovative type of industrial production, provision of food security, as well as maintenance of a favorable state of aquatic biological resources. Due to this industry's high capital intensity, the issues of choosing a methodology that make it possible to rationally control the fixed capital reproduction of fishing enterprises become especially important, which is likely based on an analysis of existing methods that allow planning these processes. The advantages of the developed methodological approach include the establishment of uniform methodological principles used to determine the economic efficiency of investments, new equipment, inventions and rationalization proposals, more accurate consideration of the time factor concerning the determination of the integral economic effect (for the entire service life of labor means), as well as the factor time by bringing one-time and ongoing costs for the creation and implementation of new and necessary equipment and the results of their application to one point in time (the beginning of the accounting year). The article includes the main advantages and disadvantages of financing the reproduction processes possible ways

'Limosilactobacillus fermentum' Strain 3872 : antibacterial and immunoregulatory properties and synergy with prebiotics against socially significant antibiotic-resistant infections of animals and humans

Limosilactobacillus fermentum strain 3872 (LF3872) was originally isolated from the breast milk of a healthy woman during lactation and the breastfeeding of a child. The high-quality genome sequencing of LF3872 was performed, and a gene encoding a unique bacteriocin was discovered. It was established that the bacteriocin produced by LF3872 (BLF3872) belongs to the family of cell-wall-degrading proteins that cause cell lysis. The antibacterial properties of LF3872 were studied using test cultures of antibiotic-resistant Gram-positive and Gram-negative pathogens. Gram-positive pathogens (Staphylococcus aureus strain 8325-4 and S. aureus strain IIE CI-SA 1246) were highly sensitive to the bacteriolytic action of LF3872. Gram-negative pathogens (Escherichia coli, Salmonella strains, and Campylobacter jejuni strains) were more resistant to the bacteriolytic action of LF3872 compared to Gram-positive pathogens. LF3872 is a strong co-aggregator of Gram-negative pathogens. The cell-free culture supernatant of LF3872 (CSLF3872) induced cell damage in the Gram-positive and Gram-negative test cultures and ATP leakage. In the in vitro experiments, it was found that LF3872 and Actigen prebiotic (Alltech Inc., Nicholasville, KY, USA) exhibited synergistic anti-adhesive activity against Gram-negative pathogens. LF3872 has immunoregulatory properties: it inhibited the lipopolysaccharide-induced production of proinflammatory cytokines IL-8, IL-1β, and TNF-α in a monolayer of Caco-2 cells; inhibited the production of IL-12 and stimulated the production of IL-10 in immature human dendritic cells; and stimulated the production of TGF-β, IFN-γ, and IgA in the immunocompetent cells of intestinal Peyer’s patches (PPs) in mice. These results indicate the possibility of creating a synbiotic based on LF3872 and a prebiotic derived from Saccharomyces cerevisiae cell wall components. Such innovative drugs and biologically active additives are necessary for the implementation of a strategy to reduce the spread of antibiotic-resistant strains of socially significant animal and human infections

Deinococcus geothermalis: The Pool of Extreme Radiation Resistance Genes Shrinks

Bacteria of the genus Deinococcus are extremely resistant to ionizing radiation (IR), ultraviolet light (UV) and desiccation. The mesophile Deinococcus radiodurans was the first member of this group whose genome was completely sequenced. Analysis of the genome sequence of D. radiodurans, however, failed to identify unique DNA repair systems. To further delineate the genes underlying the resistance phenotypes, we report the whole-genome sequence of a second Deinococcus species, the thermophile Deinococcus geothermalis, which at its optimal growth temperature is as resistant to IR, UV and desiccation as D. radiodurans, and a comparative analysis of the two Deinococcus genomes. Many D. radiodurans genes previously implicated in resistance, but for which no sensitive phenotype was observed upon disruption, are absent in D. geothermalis. In contrast, most D. radiodurans genes whose mutants displayed a radiation-sensitive phenotype in D. radiodurans are conserved in D. geothermalis. Supporting the existence of a Deinococcus radiation response regulon, a common palindromic DNA motif was identified in a conserved set of genes associated with resistance, and a dedicated transcriptional regulator was predicted. We present the case that these two species evolved essentially the same diverse set of gene families, and that the extreme stress-resistance phenotypes of the Deinococcus lineage emerged progressively by amassing cell-cleaning systems from different sources, but not by acquisition of novel DNA repair systems. Our reconstruction of the genomic evolution of the Deinococcus-Thermus phylum indicates that the corresponding set of enzymes proliferated mainly in the common ancestor of Deinococcus. Results of the comparative analysis weaken the arguments for a role of higher-order chromosome alignment structures in resistance; more clearly define and substantially revise downward the number of uncharacterized genes that might participate in DNA repair and contribute to resistance; and strengthen the case for a role in survival of systems involved in manganese and iron homeostasis