Special Economic Zones in USSR and Russian Federation (1980-2018)

The question of the creation and functioning of special economic zones as territories with special legal status in the USSR and the Russian Federation in the period from the 1980s to the present time is considered. The authors pay attention to the history of development of special economic zones in different time intervals: from 1980 to 1990, from 1990 to 2000, from 2000 to 2005, from 2005 to 2016. The relevance of the article is due to the fact that the attraction of foreign investment is a priority issue for the leadership of any state, in particular, for the Russian Federation in different periods of history. It is noted that the importance of creating special economic zones is due to the need to attract foreign investment in the economy of the regions of the Russian Federation as one of the options for cooperation of the subjects of the Federation with foreign financial groups, since such economic interaction allows to solve many socially significant issues. The difficulties of creating free economic zones after the collapse of the Soviet Union in the conditions of political and economic instability are analyzed. It is shown that in the last few years the country’s leadership is taking measures for the effective development of these zones as a special tool for the successful development of the Russian economy

ROLE OF MANAGEMENT ACCOUNTING IN THE ACTIVITIES OF LOGISTICS ORGANIZATIONS

The role of management accounting in the activities of logistics organizations has been considered. Some approaches to understanding the logistics system, explained by the multidimensional nature of this concept, have been adduced. The elements of the logistics system, which, depending on the location in the system, perform certain functions, have been highlighted. The interaction of factors contributing to the achievement of competitive advantages of the logistics system has been substantiated. The main goal of management accounting – to provide managers with the data they need to make timely management decisions has been revealed. The main tasks, that are solved using the management accounting system, have been enumerated. It has been concluded that a well-structured management accounting should take into account all cash flows (cash and non-cash), allowing you to visually assess the profitability of the business as a whole, as well as each project separately

METHODOLOGICAL ASPECTS OF IMPROVING THE PERFORMANCE OF LOGISTICS ORGANIZATIONS

The methodological aspects of the performance of logistics organizations have been revealed. The generalizing performance indicators of logistics have been given. The scientific approaches to the assessment of the ability of the enterprise to work effectively have been considered. The analysis of indicators of public financial statements of some logistics companies has showed that the main problems of reducing the efficiency of their work are associated with low profitability and slow turnover of invested capital. Therefore, the evaluation of the economic performance of logistics organizations should be expanded and supplemented by specific indicators of resource efficiency, which take into account certain aspects of their work. In the process of evaluating the effectiveness of logistics enterprises should be taken into account both indicators characterizing the logistics system itself, and indicators characterizing the operation of the system

INFORMATION SUPPORT OF MANAGEMENT ACCOUNTING ACTIVITIES OF LOGISTICS ORGANIZATIONS

The article is devoted to topical issues of information support of management accounting of logistics organizations. It has been noted, that the basis of rational management of the logistics sector are information resources, which are formed by the movement, processing and structuring of data, necessary to improve the efficiency of the enterprise. Therefore, the collection and analysis of reliable information, that can influence management decisions, is a priority task to ensure economic processes in the enterprise. It has been proved, that the decision of problems of information support in activity of the logistic organization has to have complex character. The functional components of the information support of the logistics organization have been highlighted. Elements of information support of activity of the logistics organization have been listed. For the purpose of effective management, the study developed the basic principles of information management accounting activities of logistics organizations. The system of the main characteristics of the information component, through which the quality, reliability and completeness of the output flow of information is predetermined, has been adduce

Effect of organically bound iodine in cattle feed on health indicators

Currently, the problem of iodine deficiency is actual in the world, which may cause a large number of diseases and disorders. The problem of iodine deficiency for humans may be partly solved by enriching agricultural products with iodine, i.e. by providing animals with an increased intake of iodine during their growth. Theoretically, the most effective way to use iodine is the form bound to tyrosine, since diiodotyrosine has been proven to be a thyroxine precursor. Taking it into account, a supplement was developed containing iodine organically bound to tyrosine and histidine. In this work, we studied the effect of this supplement introduced into the diets of cattle on biochemical parameters of animal blood. In the test group, which received the supplement with organically bound iodine, an improvement in nitrogen metabolism was noted compared to the control group. This was most clearly demonstrated by the content of urea, since in the test group, its content decreased by ≈15 percentage points, and by the content of creatinine, since its increase in the test group was more than 20 percentage points. Differences in the parameters of carbohydrate and lipid metabolism between treatments were also noted, as in the blood of animals from the test group, the content of cholesterol, triglycerides, phospholipids, glucose and malondialdehyde was lower than in the control group. In mineral metabolism and morphological parameters, there was no significant difference between treatments. Among the indicators of pigment and hormone metabolism, it is important to note the reduced content of cortisol in the blood of animals from the test group. Its level was lower by ≈17.23 percentage points compared to the control group. A decrease in cortisol levels indicated a lower stress load in the test group. In general, studies have shown that the use of a feed supplement containing organically bound iodine has a positive effect on the metabolism of animals.Currently, the problem of iodine deficiency is actual in the world, which may cause a large number of diseases and disorders. The problem of iodine deficiency for humans may be partly solved by enriching agricultural products with iodine, i.e. by providing animals with an increased intake of iodine during their growth. Theoretically, the most effective way to use iodine is the form bound to tyrosine, since diiodotyrosine has been proven to be a thyroxine precursor. Taking it into account, a supplement was developed containing iodine organically bound to tyrosine and histidine. In this work, we studied the effect of this supplement introduced into the diets of cattle on biochemical parameters of animal blood. In the test group, which received the supplement with organically bound iodine, an improvement in nitrogen metabolism was noted compared to the control group. This was most clearly demonstrated by the content of urea, since in the test group, its content decreased by ≈15 percentage points, and by the content of creatinine, since its increase in the test group was more than 20 percentage points. Differences in the parameters of carbohydrate and lipid metabolism between treatments were also noted, as in the blood of animals from the test group, the content of cholesterol, triglycerides, phospholipids, glucose and malondialdehyde was lower than in the control group. In mineral metabolism and morphological parameters, there was no significant difference between treatments. Among the indicators of pigment and hormone metabolism, it is important to note the reduced content of cortisol in the blood of animals from the test group. Its level was lower by ≈17.23 percentage points compared to the control group. A decrease in cortisol levels indicated a lower stress load in the test group. In general, studies have shown that the use of a feed supplement containing organically bound iodine has a positive effect on the metabolism of animals

Experimental study of the influence of pulse electrophoresis of blood plasma 0 (I) on healing of wounds and formation of normotrophic scars in laboratory animals

In experimental study confirmed the acceleration of wound healing and forming normotrophic scars tissue in laboratory animals using the transdermal administration of blood plasma 0 (I) by pulsed electrophoresis under the influence of an external magnetic field. It was established that the method proposed by the authors prevents the development of hypertrophic and keloid scars, and also stimulates tissue regeneration in the surgical area due to the activation of local regeneration processes

The formation of flavoring characteristics of meat products by changing the chemical composition of food compositions

The article presents the results of the study of changes in flavour characteristics when using corrective additives. Monosodium glutamate, ribotide, yeast extract and hydrolysate of vegetable soy protein were used as flavoring additives (FA). To assess the effect of composition of meat product recipe, as well as the method of FA‑introduction on taste intensity, the recipes of model meat systems with partial replacement of meat raw materials were used. Pork fat, soy protein and potato starch were used as meat substitutes. The effect of recipe composition on the content of non-volatile substances of aroma was accessed. It is shown that replacement of pork by pork fat in the recipe by 20–40% led to a sharp decrease in the concentration of aromatic substances and a decrease in intensity of taste of the finished product several times. The ways for taste correction using FA was studied. For this, a chopped semi-finished product — minced meat was prepared from chilled whole-muscle pork and 0.05% of each FA was added. It is shown that the dynamics of changes in the content of free amino acids is the most pronounced when using monosodium glutamate not as a mono-additive, but in compositions: monosodium glutamate with yeast extract and monosodium glutamate with ribotide. A pool of chemical compounds involved in the formation of taste and aroma of products was detected. The main components were derivatives of C6–C24 fatty acids, as well as a significant number of other biochemical compounds, mainly substituted amines, amides, alcohols and ketones, with a content ranging from 0.001 to 0.2 mg/kg. The results of organoleptic analysis showed that the most delicious and attractive samples were those containing monosodium glutamate with yeast extract and monosodium glutamate with ribotide

Thermodynamic properties of myo-inositol

© 2017 Elsevier Ltd In the present work, the temperature dependence of heat capacity of vitamin B8 (myo-inositol) has been measured for the first time over the range from 8 K to 340 K by precision adiabatic vacuum calorimetry. Based on the experimental data, the thermodynamic functions of the vitamin B8, namely, the heat capacity, enthalpy H°(T)–H°(0), entropy S°(T)–S°(0) and Gibbs function G°(T)–H°(0) have been determined for the range from T → 0 K to 340 K. The value of the fractal dimension D in the function of multifractal generalization of Debye's theory of the heat capacity of solids was estimated and the character of heterodynamics of structure was detected. The enthalpy of combustion (−2747.0 ± 2.1) kJ·mol−1 of the vitamin B8 was measured for the first time using high-precision combustion calorimeter. The standard molar enthalpy of formation in the crystalline state (−1329.3 ± 2.3) kJ·mol−1 of B8 at 298.15 K was derived from the combustion experiments. Using combination of the adiabatic and combustion calorimetry results the thermodynamic functions of formation of the myo-inositol at T = 298.15 K and p = 0.1 MPa have been calculated. The low-temperature X-ray diffraction was used for the determination of coefficients of thermal expansion

Thermodynamic properties of methylprednisolone aceponate

© 2016 Elsevier LtdIn the present work, temperature dependence of heat capacity of methylprednisolone aceponate has been measured for the first time over the range from 7 K to 346 K by precision adiabatic vacuum calorimetry. Based on the experimental results, the thermodynamic functions of the methylprednisolone aceponate, namely, the heat capacity, enthalpy H°(T)−H°(0), entropy S°(T)−S°(0) and Gibbs function G°(T)−H°(0) have been determined for the range from T/K → 0–333. The enthalpy of combustion (−14304.4 ± 9.1) kJ·mol−1 of the methylprednisolone aceponate was determined for the first time using high-precision combustion calorimeter. The standard molar enthalpy of formation in the crystalline state (−1465.3 ± 9.8) kJ·mol−1 of compound at 298.15 K was derived from the combustion experiments. Using a combination of the adiabatic and combustion calorimetry results the thermodynamic functions of formation of the folic acid dihydrate at T = 298.15 K and p = 0.1 MPa have been calculated