Production Structure Research Articles

ОЦІНКА СТАНУ РОЗВИТКУ МОЛОКОПРОДУКТОВОГО ПІДКОМПЛЕКСУ ЛЬВІВСЬКОЇ ОБЛАСТІ

The article defines the essence and structure of the dairy subcomplex as an important component of the agro-industrial complex of Ukraine, focusing on changes in its localization with the outbreak of full-scale military operations. The results of the functioning of its main sectors: cattle breeding and production of dairy raw materials, milk processing, export-import commodity operations with dairy products and the sphere of consumption are investigated. It is found that Lviv region, with its considerable potential, does not show good results in the domestic market of raw milk, but due to its territorial remoteness from the area of direct hostilities, it has to some extent strengthened its competitive position in this market. There are significant differences in the structure of raw milk production in the region compared to the national figures, and the same disproportions are typical for foreign trade operations with dairy products. At the same time, there are a significant number of milk processing enterprises operating in the region, both local, interregional and national. The analysis of the situation showed that over the past five years, there have been steady deterioration trends in almost all sectors of the dairy subcomplex in Lviv region. These include high costs of keeping livestock, reduced livestock numbers (especially in households), lower milk yields, difficulty ensuring high quality raw milk and sufficient quantities in private households, unfavourable pricing policy on the foreign dairy market, low solvency of the population, negative demographic changes, and a difficult security situation due to the ongoing military operations in the country, a serious shortage of energy resources, which makes it difficult or even impossible to ensure the proper quality of dairy products in the supply chain. To support domestic dairy producers in the region, programs are being implemented to support farming and small manufacturing businesses, numerous grants are being provided, and production cooperation is taking place with the involvement of foreign private and public investment, which is yielding positive results. Also, the dairy industry in Lviv region actively promotes its products in the retail market, which ensures high ratings throughout the country, and is engaged in both meeting the needs of defenders and their social support.

Process Path for Reducing Carbon Emissions from Steel Industry—Combined Electrification and Hydrogen Reduction

This review focuses on the energy structure of iron and steel production and a feasible development path for carbon reduction. The process path and feasible development direction of carbon emission reduction in the iron and steel industry have been analyzed from the perspective of the carbon–electricity–hydrogen ternary relationship. Frontier technologies such as “hydrogen replacing carbon” are being developed worldwide. Combining the high efficiency of microwave electric-thermal conversion with the high efficiency and pollution-free advantages of hydrogen-reducing agents may drive future developments. In this review, a process path for “microwave + hydrogen” synergistic metallurgy is proposed. The reduction of magnetite powder by H2 (CO) in a microwave field versus in a conventional field is compared. The driving effect of the microwave field is found to be significant, and the synergistic reduction effect of microwaves with H2 is far greater than that of CO.

The environmental state of the Pavlodar region in the Republic of Kazakhstan (1990s)

The article examines the key aspects of the environmental condition of the Pavlodar region in the 1990s. It provides an analysis of the climate, the structure of industrial production, and the availability of minerals. Based on statistical materials, the state of atmospheric air characterized by the presence of harmful impurities polluting the environment has been studied. The status and usage of water resources in the region are also indicated. The authors note a real threat of pollution of the Irtysh River by heavy industry waste in the region. The analysis of the materials showed that despite having significant land resources, the Pavlodar region inefficiently used them for agriculture. In conclusion, it is stated that the environment of the region was influenced by an increase in pollution of water and land resources with toxic metals as a result of the activities of non-ferrous metallurgy and thermal power plants.

Comparison of CO2 emissions during the operation of autonomous heating systems

The issue of CO2 emissions from heat generators in autonomous heating systems is one of the most important indicators of human technological impact on the Earth's atmosphere. Heat generation is carried out by heat pumps, gas and electric boilers, and systems using solid and liquid hydrocarbon fuels. The purpose of this work is to assess the CO2 emission rate per kilowatt of thermal energy for the specified generators of heating systems based on the actual energy efficiency of heat generators in heating systems with radiator-type heating devices. The study uses official data from Rosstat RF, reports from the Ministry of Energy, the Ministry of Economic Development, current GOST standards, and regulatory documents. CO2 emission values per kilowatt of thermal energy are determined for autonomous water heating systems when generating thermal energy with air-source heat pumps (ASHP), gas condensing and convection boilers, and boilers using solid and liquid fuels. The assessment of CO2 emissions from heat generators of autonomous water heating systems showed a dependency on the structure of electricity production and transportation, climate, and the heating devices used. All these parameters vary across different countries. Analyzing data for specific countries shows that different heating units have the minimal carbon footprint.

ПРОГНОЗ ФАКТОРОВ, ОКАЗЫВАЮЩИХ ВЛИЯНИЕ НА ПОКАЗАТЕЛИ ИННОВАЦИОННОЙ АКТИВНОСТИ РЕГИОНОВ РОССИИ

the article examines the problem of limitations of existing rating models in forecasting and analyzing the development of innovation processes in a regional context due to limited possibilities for integrating various factors, such as educational systems and financial instruments. The need to develop and implement new forecast models that take into account multiple aspects related to education and the financial component of regional development is emphasized. The study also addresses the importance of socio-economic development in determining the readiness of regions to introduce innovations and create an innovative economic environment. The article presents an analysis of the factors influencing the innovative development of regions, with an emphasis on the level of monopolization of the market environment as an important factor affecting the dynamics of innovation, and also puts forward proposals for stimulating technological innovation and ensuring their financial support to improve financial stability at the state and regional levels. Using econometric modeling methods, the authors assess the impact of various variables. Studying the impact of these factors on the dependent variable allows us to determine their significance for the economic process and the development of resource management strategies. It is shown that investments in innovative research, human resources, educational structure and technological parameters of production have a significant impact on innovative activity. The study is conducted using econometric modeling techniques, including multiple linear regression and short regression models to identify significant factors. Models are checked for compliance with the conditions of the Gauss-Markov theorem, heteroscedasticity and autocorrelation of residuals using appropriate statistical tests. The results of the analysis confirm the statistical significance and adequacy of the models, and also allow us to identify key factors. At the same time, opportunities for improving the coordination of actions to develop the innovative potential of regions are identified based on the results of econometric modeling.

Digital and engineering solutions for the intensive development of regional agricultural producers

The article examines the structure of agricultural production in the Tyumen region; the authors note that agrarians in the south of the Tyumen region have to work in a zone of risky farming, sharp fluctuations in temperature and precipitation. In such conditions, farmers specializing in the production of crop products have to use intensive, resource-saving and modern industrial technological solutions in the production process to increase labor productivity and output per unit of land area. The authors noted the practical implementation of digital solutions used in large agricultural enterprises. There has been a trend of active development in the region of the production area for growing fruit crops, restoring nurseries and fruit trees. In this regard, the authors propose to introduce an installation for watering and fertilizing fruit trees, which is a very relevant technological solution for farmers; calculations of the financial model of this installation are presented, which presents the main economic indicators from its implementation.

The use of humic preparations made on the basis of natural materials as one of the methods of rational use of natural resources

The research has studied the effect of humic preparations made on the basis of humified hemp bonfires on the yield and formation of productivity elements of spring soft wheat of the Ester variety. It has been studied that the manufacture of humic preparations from plant residues as a natural material can be one of the methods of rational use of natural resources. The effective action of various complexes of humic preparations in the cultivation of spring wheat has been shown. An increase in the yield of spring wheat plants is shown as a result of improving the processes of forming the structure of plant productivity. The greatest effect was shown by preparations in combination with trace elements such as manganese and selenium.

ТЕНДЕНЦІЇ РОЗВИТКУ ВИНОГРАДАРСЬКО-ВИНОРОБНОГО КОМПЛЕКСУ ЯК СКЛАДОВОЇ АПК УКРАЇНИ

Viticulture and winemaking are important components of Ukraine's agricultural sector, contributing to economic development and job creation in rural areas. The industry has significant export potential, which contributes to foreign exchange earnings and supports the domestic market. In the context of Ukraine's European integration, there is a need to adapt these sectors to European standards to increase their international competitiveness. The article is aimed at identifying and analysing trends in the development of the viticulture and wine industry as a component of the agro-industrial complex of Ukraine, as well as finding ways to improve it. The author analyses the dynamics of grape production, wine production and consumption in Ukraine in 2000-2022, and the structure of wine production in Ukraine in 2021-2023. The author identifies the problems of viticulture and winemaking in the context of Ukraine's European integration vector and the challenges of the post-war recovery of the Ukrainian agro-industrial complex. The analysis of trends has shown that the viticulture and winemaking industry in Ukraine has not been properly developed and has not fully realised the existing potential of fertile and favourable for viticulture lands, as well as the technological potential of processing enterprises. It is substantiated that in the context of European integration, domestic producers have to compete with European ones, which necessitates strategic management of the development of Ukrainian viticulture and winemaking on the basis of innovations. This will help bring the industry's development indicators closer to global standards and European best practices. The digitalisation of production processes, the use of innovative technologies and global integration open up new opportunities and challenges for this industry. It is proved that the further development of viticulture should be based on innovative approaches, which will ensure the sustainable development of the industry and its integration into the European market. The scientific novelty of the study is to deepen the theoretical and practical foundations for assessing trends and critical evaluation of the problems of development of the viticulture and wine industry in Ukraine.

STRATEGIC AND INNOVATIVE ACCOUNTING AND AUDITING SOLUTIONS TO DIVERSIFY THE STRUCTURE OF CLIMATE-ORIENTED CROP PRODUCTION: WORLD EXPERIENCE

STRATEGIC AND INNOVATIVE ACCOUNTING AND AUDITING SOLUTIONS TO DIVERSIFY THE STRUCTURE OF CLIMATE-ORIENTED CROP PRODUCTION: WORLD EXPERIENCE

ТЕОРЕТИЧНИЙ ТА ПРАКТИЧНИЙ ОГЛЯД ІНДЕКСІВ СПОЖИВЧИХ ЦІН У РЕГІОНАХ УКРАЇНИ (ЗА БЕРЕЗЕНЬ 2024)

The article provides a comprehensive examination of the Consumer Price Indexes (CPI) in various regions of Ukraine as of March 2024. It combines theoretical insights into the methodology of CPI calculation and the factors influencing it with a practical analysis of price dynamics across different regions. Theoretical aspects encompass the purpose of CPI as an economic indicator reflecting changes in the cost of a basket of goods and services consumed by the population. The study delves into various methods of CPI calculation, including price weighting, selection of the base period, and other technical aspects affecting the obtained indices. Attention is devoted to factors influencing price dynamics such as changes in exchange rates, price policies, and other economic and political factors. The practical part of the article focuses on analyzing the CPI dynamics in different regions of Ukraine for March 2024. This analysis allows for the identification and examination of key factors influencing price dynamics in different parts of the country. Different regions exhibit specific characteristics, which are taken into account during the analysis, including the level of economic development, production and consumption structure, sectoral specificity, demographic, and socio-cultural features. The CPI dynamics reflect the degree of influence of these factors on the price situation in each specific region. The article also highlights the analysis of potential consequences of price changes for the population and the economy as a whole. A high level of inflation can negatively affect the purchasing power of the population and the overall state of the economy. Therefore, timely monitoring and management of price dynamics in the regions are essential for ensuring stability and effective functioning of the economy. The general conclusion of the article aims to reflect the results of the CPI dynamics analysis in the regions of Ukraine for March 2024 and provide recommendations for managing the price situation in the country. The relevance of the study lies in the importance of ensuring economic stability and growth in the conditions of economic instability and uncertainty.

Effect of light and cytokinin on growth and curculin gene expression of Curculigo latifolia on in vitro culture.

Despite being valuable for producing a natural sweetener Curculin, Curculigo latifolia has a low growth and difficult to domestificate. So, to solve this problem, propagation on in vitro culture will be an alternative method to propagated this spesies under different cytokinins and light condition. Cytokinins and light has major role in organogenesis, growth and gene expression of many species. Thus, in this study, we aimed to improve the Curculigo latifolia growth on in vitro condition and expression of curculin gene by combining cytokinins addition and different light exposure. Four weeks seedlings were sub-cultured into medium (MS free hormone) containing 3 mg/L benzyladenine (BA) and various concentrations of meta-Topolin (mT) including 0.1 mg/L, 0.5 mg/L, and 5 mg/L. The cultures then incubated under different light types (red, blue, white LED lights and white fluorescence light) with 16-h light/ 18-h dark photoperiod for 14 weeks at 25 ± 2°C. Several parameters, including plant height, leaf number, chlorophyll contents, stomatal structure, and density and curculin expression, were observed every week. Unexpectedly, our results showed that C. latifolia growth displayed significant improvement when it was treated under white LED light without any additional cytokinins. In sum, white LED light further improves plantlets phenotype, such as plant height, leaf number, chlorophyll production, and stomatal number and structure, whereas, red LED light lead to a decreased phenotypes but increase the curculin gene expression.

Productivity and Vegetation Structure Evolution of Complex Mixtures of Perennial Forage Grasses and Leguminous Species, in the Conditions of the Center of Moldova, Romania

Research in our country on the number of species needed to set up temporary grasslands has highlighted the productive and structural superiority of complex mixtures of more than two species. Although for the composition of mixtures is intended to use species and varieties as well as possible adapted to the environment, annual climatic variations sometimes influence the behaviour of the species and therefore productivity. The need to reduce doses of chemical fertilizers in the exploitation of temporary grasslands requires finding solutions to saturate the multiple ecological niches of temporary grassland ecosystems. These can be achieved by using a mix of a larger number of species adapted to the pedo-climatic conditions specific to the cultivation area, as well as by using an appropriate ratio between these species. The purpose of the study was to follow the productivity and evolution of the vegetation structure in some crop mixtures, in different conditions of fertilization. The research was conducted under the conditions of the Center of Moldova from Romania at ARDS Secuieni - Neamţ, during the 2018-2021 period,. The production of dry matter according to the type of mixture and the doses of fertilizers used the percentage of participation of perennial grasses and leguminous species in the vegetation structure, as well as its quality was analysed. From the analysis of the obtained data, the highest feed production (24.82 Mg·ha-1 DM) was obtained in the variant fertilized with N80P40 and sown with the mixture consisting of 70% grasses (Festuca arundinacea 30% + Dactylis glomerata 20% + Festuca pratensis 20%) and 30% leguminous (Medicago sativa 20% + Trifolium pratense 10%). At the first cut, in the mixture of 70% grasses (Festuca arundinacea 30% + Dactylis glomerata 20% + Festuca pratensis 20%) and 30% leguminous (Medicago sativa 20% + Trifolium pratense 10%), the participation percentage of grasses in the vegetation structure varied from 57% in the non-fertilized variant, to 61% in the variant fertilized with N80+40P40. The quality of the feed obtained was good for all variants studied.

Exploring the Importance of Trace Elements in Nutrition: Understanding Their Vital Role in Health and Well-being

Trace elements despite being needed in extremely small amounts, trace elements are essential for many body’s physiological processes. The relevance of trace elements in human nutrition is examined in this abstract, which also conclude their functions in immunological response, hormone production, enzyme activity, and tissue structure maintenance. It is crucial to maintain a balanced intake of these nutrients since deficiencies or excesses of them might have negative effects on one's health. People can get these trace elements—which are necessary for general health—by eating a varied and nourishing diet. The complex functions that trace elements play in human health are still being uncovered by ongoing research, which emphasises how important it is to comprehend and maximise their presence in our diets. To provide accessibility to essential micronutrients and to promote optimal health, trace elements must be included in dietary recommendations.

Перспективы углеродной нейтральности в сельском хозяйстве России по сценариям SSP: анализ на уровне страны и региона

Sustainable development and reduction of the carbon footprint is an important issue on the development agenda of the Russian national economy and, in particular, the agricultural sector. The study of long-term trajectories of development of the agricultural economy and the conditions for achieving carbon neutrality should take into account the expected climatic and socio-economic changes in the world, which are enshrined in a number of widely used scenarios – ‘Shared Socioeconomic Pathways’ (SSPs) and, as a rule, are based on the use of integral multi-sector models land use dynamics. The study is focused on obtaining projections of climate change and scenarios SSP1, SSP2 and SSP3 on the dynamics of crop production in Russia until 2050, with an emphasis on the development of a large agricultural region of Siberia – Altai Krai, in the context of analyzing the timing and conditions for achieving carbon neutrality. The GLOBIOM model, adapted for modeling at the level of Russian regions, was used as a toolkit. The results of scenario modeling made it possible to assess changes in the scale of production and cropland structure, greenhouse gas emissions in carbon units and the overall dynamics of the carbon footprint as well as expected consequences for Russian economy and harnessing the export potential of crops. It has been revealed that achieving carbon neutrality on the regional level (Altai Krai) is a challenge that requires a significant change in the structure of sown areas, the introduction of environmentally-oriented technologies and a significant increase in the productivity of agricultural land. The results contribute to deepening the understanding of regional economic management processes using the example of the Altai Kray and ways to achieve sustainable development goals, in particular achieving carbon neutrality in crop production. The practice of such research can be transferred to other regions of Russia

E-LEARNING IN MATHEMATICS EDUCATION: A BIBLIOMETRIC ANALYSIS (2012-2022)

This study aims to create a comprehensive bibliometric map of published scientific articles on e-learning in mathematics education (ME). We used Web of Science (WoS) database to analyzed 341 articles published by 1018 authors representing 79 countries between 2012 and 2022. In this context, we examined scientific articles in terms of scientific production, network analysis, trend topics, thematic change, and conceptual structure. Bibliometric analysis was performed in the study. According to findings, the number of published articles differ according to the years, but the number of citations is constantly increasing. Albano, and Dello Iacono are the most prolific authors. The most productive institutions are Salerno and Black Sea Technical Universities. China, USA, and Russia lead the countries of the corresponding authors. According to the network analysis, the journals of Computers & Education and Computers in Human Behavior form strong links. The most used keywords are students, technology, and mathematics. The pandemic, covid, reality, and process are trend topic titles. It determined that the best size reduction obtained in the conceptual analysis constituted approximately 31% of the total variability. We presented some suggestions based on the findings obtained at the end of the research.

Розробка методики забезпечення якісного лакофарбового покриття під час виконання малярно-кузовних робіт в системах автосервісу

A technique has been developed that makes it possible to determine the quality of paintwork in car service systems. This technique is based on the determination of important parameters that describe the technological process of applying a paint coating. Based on the Farrar-Glober algorithm, among the 16 parameters of the system, 8 independent ones affecting the quality of the coating were singled out and their degree of importance was determined. Isolation of independent parameters contributed to the construction of an adequate model for predicting the quality of the paint coating. This makes it possible to organize competitive car service systems for the restoration of vehicle paint coatings. Thanks to the proposed methodology, it becomes possible to provide the organizational and technological structure of production with the necessary equipment and technologies. The efficiency of car service enterprises increases, costs decrease. This technique can also be used to predict the quality of the paint coating, taking into account the important factors of this process. When implementing the proposed methodology, a mathematical model was developed for determining the quality of the paint coating from the factors affecting this process. The average quadratic deviation of the model values of the quality level of the obtained paint coating from the statistical values was =0,0008, which confirms the adequacy of the model. So, it can be concluded that the obtained linear model describing the level of quality of the applied paint coating can be used to predict the quality of the paint coating, knowing the 8 input parameters of the system, namely: - lighting of the dyeing chamber; - polymerization furnace (principle of operation); – method of paint feding; – compressed air source capacity; – amount of diluent; - temperature of the applied material; - distance from the spray gun to the base; - the number of applied material layers.

Justification of anti-crisis measures in the management of dairy cattle breeding based on mathematical modeling

Milk and dairy products occupy a significant share in the human diet. Every year the demand for it increases, and the current production is unable to satisfy it. There is a need to develop a set of measures to improve dairy cattle breeding and aimed at maintaining the food security of the region as a whole. Thus, the purpose of the research is to develop a methodology for the design and substantiation of anti-crisis measures in dairy cattle breeding in the region based on the resources of the state program. In connection with this goal, the article discusses the contribution of scientists to the problems of anti-crisis management and increasing the efficiency of dairy cattle breeding. The role of state regulation of the market for dairy products of the Smolensk region is substantiated on the basis of data obtained as a result of a computer experiment, set on a partial equilibrium model. A systematic approach was used to develop and substantiate measures aimed at overcoming the crisis in dairy farming. An assessment is made of the feasibility of applying the system modeling methodology to coordinate the investment plan of an organization with the sectoral anti-crisis program on the example of two agricultural organizations. Projects for solving the problems of releasing land and labor resources that have arisen as a result of optimizing the structure of production are substantiated. In conclusion, the scope of application of the presented methodology and further directions of its development are considered.

Energy efficiency analysis of caustic soda production process

The increase in the cost of fuel and energy resources motivates industrial enterprises to introduce new technical solutions for their effective use. At the same time, as a result of the production ac-tivities of industrial enterprises, a significant amount of waste is generated that negatively affect human health and the environment. Such enterprises include caustic soda production plants, the technology of which is associated with the formation of thermal and combustible secondary energy resources in the form of steam, condensate, process water, etc. Such types of resources may be useful to use for the production of thermal energy for the company's own needs, or heating of raw materials or material flows involved in the technological chain. The technology of caustic soda production is considered it this paper, the basic structure of production is discussed, the material balance is given, options for improving the efficiency of energy resources are proposed.

Structural capital in the system of technological development of s

The current state of socio-economic development, characterized by a radical change in the technical and technological paradigm in a globalized world, is marked by new phenomena and processes. In contrast to previous eras, when the formation of new technological methods of production was based on a small number of breakthrough inventions that changed the structure of production, today we observe an avalanche-like development of inventions, the products of which destroy the stability of all spheres of society. Accordingly, all resources possessed by a modern company must meet the requirements of the time in terms of their quality. Under such conditions, not only intellectual capital but also other components, that enable companies to maneuver in their innovative development, become very important. Based on the analysis of modern conceptual approaches to determining the essence of the categories “structural capital” and “intellectual capital”, the article forms the concept of “national structural capital”. The latter is presented as an infrastructure for the formation, implementation and development of national human capital, an organizational and institutional system for the expanded reproduction of knowledge and skills of members of society. For the quantitative measurement of national structural capital, a methodological framework is proposed, which is based on the integral index of national structural capital created by the authors; its components are justified: knowledge & technology outputs, intangible assets, research & development (R&D), knowledge workers, knowledge absorption. Based on the proposed methodology for determining the integral index of national structural capital, its value was calculated for 26 countries for 2018-2020 and the dynamics for the period under study were shown.

IMPROVEMENT OF THE MANAGEMENT SYSTEM OF FACTORS THAT HINDER THE DEVELOPMENT OF THE NON-OIL INDUSTRY BASED ON INTERNATIONAL EXPERIENCE

The study of the problems of improving the mechanism of the management of the factors that slow down the development of the non-oil industry confirms the instability of the development rates of the Azerbaijani industry in 2005-2021, the disparities in the development of the industry in the production and processing areas, as well as in the regions. As a result of the study, the classification of internal and external factors that hinder the development of the non-oil industry is justified. Application of ISO standards in enterprises operating for the creation of a non-oil industry based on innovative economy, a new concept of regulation of production activities based on the data of technical projects, technical and economic justifications and project estimates were presented as the main direction of improving the management system of factors that hinder the development process of the non-oil industry. The relevance of the subject. In recent years, factors such as creating an inter-sector balance and effective use of natural and material resources have played an important role in ensuring economic stability in our country, but it is necessary to solve the economic and institutional regulation issues related to the development of the non-oil sector of the industry. Because ensuring the development of the non-oil sector has been set as a priority direction and main task of the state’s economic policy. The main goal in the implementation of the specified task is to increase the level of welfare of the population, transition to an export-oriented economy and improve the competitiveness of the economy. From this point of view, the relevance of the research of the subject is not in doubt. The purpose of the article. The main goal of the research is to create an effective management structure, which ensures the elimination of obstacles that slow down the development of this section of the industry, taking into account the role of the non-oil industrial sector in ensuring the sustainable development of the country’s economy and raising the standard of living of the population, through the formation and evaluation of a qualitatively new model of sustainable economic development of added value growth and structural changes in production areas and enterprises. Elucidation of practical aspects of using the concepts «technical structure of production», «organic structure of capital and turnover rate» to improve the management system of non-oil industries and enterprises, which are considered as objects of study of economic theory, is a priority direction of research. Research methods. The article was written on the basis of scientific research methods which includes theoretical analysis, systematic analysis, statistical analysis, generalization, comparative structural analysis, etc. Scientific innovation. In the article, based on the analysis of the production structure and current situation of the non-oil industry in 2005-2021, the classification of the obstacles that slow down the development of the industry was justified for the first time, and specific proposals for their elimination were put forward. Acknowledging the dependence of solving issues such as the application of ISO standards in the non-oil industry sector and the admission of the Republic of Azerbaijan to the World Trade Organization on the condition of ensuring the quality and safety of goods and services, determination of the technical structure of production on the basis of project-estimate documents and proposals for regulating the distribution of income (profit) according to the capital structure and turnover rate should be evaluated as innovative development directions of management in the industry.