Unused Reserves Research Articles

Hypoxic irreversible brain cells damage, associated risk factors and antihypoxants

It is reported that in the final stage of many diseases the immediate cause of biological death in humans and warm-blooded animals is hypoxic irreversible damage to brain cells. This explains the fact that to prevent biological death in all critical conditions without exception, inhalation with breathing gases containing oxygen has long been successfully used. This is also why oxygenation of the blood is considered one of the main conditions for preserving human life in all critical situations and forms the basis of emergency medical care in the intensive care unit. However, inhalation of oxygen gas and increasing blood oxygen saturation should be carried out as early as possible, and more precisely - before the onset of the stage of hypoxic irreversible damage in brain cells. The fact is that after the onset of irreversible damage brain cells die even in the presence of oxygen. In this connection, the mechanisms of adaptation of the organism to oxygen deficiency play a great role for longer preservation of brain cells viability and human life in conditions of hypoxemia. In order to increase resistance to hypoxemia, antihypoxants are traditionally used. But they can preserve the viability of brain cells not always, but only if they are introduced into the body before the onset of hypoxic irreversible damage to brain cells and in the case of unused reserves of adaptation to hypoxemia in the body. Risk factors of hypoxic irreversible damage of brain cells are indicated, among which excessively long duration of hypoxemia and hyperthermia are emphasized. It is shown that the most important circumstance for the development of hypoxic irreversible damage of brain cells is not so much the degree of hypoxemia as the degree of hypoxia of brain tissue and its duration, which exceeds the period of human resistance to hypoxia. It has been shown that human resistance to hypoxia can be assessed using the Stange test. It has been reported that fever and local cerebral hyperthermia decrease, and hibernation and local cerebral hypothermia increase, the resistance of brain cells to hypoxia. In this regard, recommendations not only to eliminate fever and local inflammatory processes in the head, but also recommendations to reduce brain temperature are highly appropriate to improve resistance to hypoxia. It is pointed out that among the methods of local therapeutic hypothermia, targeted temperature management is the most advanced. In addition, it is reported that in recent years a new group of promising antihypoxants - alkaline solutions of hydrogen peroxide - has been created. It is shown that hydrogen peroxide is able to decompose very quickly into water and oxygen gas under the action of catalase, which is found in all tissues. The peculiarities of using alkaline solutions of hydrogen peroxide as antihypoxants we all have to study in the future.

МЕСТО И РОЛЬ ОПЕРАТИВНО-РОЗЫСКНОЙ ДЕЯТЕЛЬНОСТИ В ВОЗМЕЩЕНИИ ВРЕДА ОСУЖДЕННЫМИ

In the protection of human rights, compensation for harm caused by a crime is important. This constitutional obligation of the State is to a certain extent ensured by the current legislation, including criminal and operational investigative legislation. However, the practice of executing claims while serving sentences by convicts indicates a low level of compensation for harm. The analysis of the penal enforcement legislation makes it possible to establish unused reserves. The purpose of the study was to consider the process of ensuring compensation for harm caused as a result of the commission of crimes as a task of carrying out operational investigative activities in the execution of sentences in the form of imprisonment. The author suggests specific measures to improve criminal legislation and legislation regulating operational investigative activities in correctional institutions.

Повышение экономической безопасности Российской Федерации на основе обеспечения технологической независимости и конкурентоспособности

The article presents the results of a study of Russian Federation economic security increasing issues based on ensuring technological independence and competitiveness. Unused reserves and opportunities have been identified that can be effectively used by our country in the process of global competition in the context of the transition to a new technological structure. Opportunities for increasing the interest of Russian business in the development of scientific, scientific, technical and innovative activity have been identified.

Обеспечение энергетической безопасности сельскохозяйственных товаропроизводителей в условиях реализации политики продовольственного импортозамещения и увеличения несырьевого аграрного экспорта

The article presents the results of a study of the processes of ensuring the energy security of agricultural producers in the context of the implementation of the policy of food import substitution and an increase in non-resource agricultural exports. The performance indicators of the electric power industry of the Russian Federation are analyzed. Unused reserves of production capacity in the production of food products in our country have been identified.

ANALIZA I ZARZĄDZANIE ROZWOJEM ORGANICZNEGO ROLNICTWA W KRAJACH EUROPY WSCHODNIEJ

The study analyses trends in domestic markets and international trade in organic products in some Eastern European countries based on a multifactorial comparative analysis in the regional context and estimates of yield losses about traditional agricultural land processing technologies. Prospects for the development of organic farming by region and in general are determined based on unused reserves of agricultural land suitable for this. The study assessed the organic production development in different regions of Poland and Ukraine: the annual growth rate of transitional and organic lands should be at least +13.3% to meet the strategic goal of reaching 3% of the total agricultural land by 2030.

Impact of Marketing, Sales and Innovations on Business Performance Analysis in Intellectual Capital Research: Latvia, Estonia and Lithuania

Intellectual capital components’ meta system has exploded in the past decade following the four decades of intellectual capital research evolution, followed by wide discussions on definitions, measurements, reporting, impact analysis, etc. The evolution of IC research has been divided into four stages, although the borders between them are fluid and the exchange of ideas has grown in all directions at tremendous speed since the end of the 1990s. The intellectual capital theory has evolved from the resource-based view, competence-based view, and knowledge-based view. Intellectual capital, a new term, appeared in the 1990s and, in essence, coincided with the concept of intangible assets. In particular, researchers agree that the terms “intangible assets”, “trademark”, “good repute”, and “intellectual property” in accounting and valuation activities do not cover everything that should be included in the new concept. It is about using intangible assets as a management object to increase the value of the company by involving previously unused reserves such as knowledge, information technology, customer satisfaction, etc. There is no unified definition; therefore, there is flexibility in using the term. Owing to its significance in the new sustainable reality, intellectual capital has become crucial for growing economies and has been recognized as a fundamental discipline that is thoroughly supported by practitioners and government structures worldwide. On the basis of the analysis of intellectual capital research, research questions can be defined in the form of a block-chain of the research areas, including a) terminology and definition b) components and classification; c) measurement and evaluation systems; d) value creation and, more recently, distortions; e) efficiency and effectiveness; f) reporting and disclosure; g) impact assessment; h) decision-making; and i) indication of contradictions and gaps for further research. The study used a sample of Nasdaq Baltic Issuers in Latvia, Lithuania and Estonia for the prepandemic period of 2012–2019 and collected 84 data units from the annexes to yearly financial statements explaining the cash flow and profit and loss statements of each. As companies are publicly listed, the financial measurements on the performance side were provided by the Morning star reports. Longitudinal regression analysis was applied for the impact analysis. The findings confirm that relational capital, measured as marketing and sales components with proxies for assets, sales revenue and value added, is significant in the case of ROA, ROE, ROS and RBS, which have positive impacts and do not affect the price‒earnings ratio of listed companies in Baltics. The exploratory longitudinal analysis confirms the data regarding the existence of a total of six factors in the pilot study that have an impact on the business performance indicators while showing different levels of significance, directions of impact and time scales, which highlights the unique findings of the current extended research on intellectual capital and is the first time that it has been applied in Baltic countries. Testing for the different proxies and moderate and control variables introduces new aspects to the analysis of the impact of resource deployment on business performance overall. Simultaneously, simplifying the model using composite aggregate ratios on both sides of the equation has created a precondition for optimizing impact models worldwide.

ПРОБЛЕМИ ТА ПЕРСПЕКТИВИ РОЗВИТКУ АВТОМАТИЗОВАНИХ СИСТЕМ УПРАВЛІННЯ ЦІЛЕВКАЗАННЯ

The justification of the need to improve the automated control process in the system of automatic targeting testing is presented. The modern Armed Forces of Ukraine use means of automation at all levels of command of the troops and managing the means of defeat. In parallel with the automation of the management process at all levels, the shadows of recent years indicate a shift of attention towards the lower management levels. The command systems at these levels collect, process and analyse information necessary to optimize the management of the actual combat assets. The specific fire task to combat crew, its transfer and delivery to the contractor is an important point in the process of such control. A central part of the task statement is targeting i.e. a brief, clear and understandable message about the location of the target and other information about it. The guaranteed transmission of target instruction from any level of control to the means of destruction is one of the directions of development and improvement of automated control systems for military purposes. The automated method for achieving the target-setting provides a minimum time for setting the firing task and carrying it out. However, in order for it to be revived, information on the full identification of targets at the different levels of control and sufficiently accurate information on the location of its forces and assets is necessary. In many cases, the dynamic properties of such control systems are described by high-order differential equations. The implementation of optimal speed in such cases faces a number of technical difficulties related to the need to calculate and implement the number of intervals of control action.The number of intervals is equal to the order of the differential equation of the system. In this case, it is advisable to move to a quasi-optimal control with the number of controls switching equal to three. Reducing the number of switches will not only simplify the functions of the microprocessor in such a control system, but also increase its reliability. Optimum system theory illuminates the way forward and points to unused reserves of existing automatic control systems. The development of mathematical theory is largely determined by the development of methods of synthesis of optimal systems. Bellman R. and Feldbaum O. first formulated and proved the theorem of n intervals or n switching by control systems. According to the n interval theorem, the number of switches can be reduced by replacing the n-order control system with an equivalent lower-order system. According to the hypothesis of Academician A.Y. Ishlinsky, a third-order system can be found for any n-order system. The paper presents a numerical experiment confirming the hypothesis of Academician A.Y. Ishlinsky about the possibility of presenting a high-order system equivalent to a third-order system. The problem of identifying the dynamics of technological processes is solved by acceleration curves. The use of direct numerical methods is limited in some cases by the inability to implement the input of the required form. In this case, object identification is carried out by a conventional differential equation of order 4. A type of differential equation of order 3 is also known. The values of the parameters at which the solutions of the differential equations of order 4 and order 3 are most closely related are found. To solve the problem, the Nelder-Mead method is used. The solution of the original differential equation is proposed to be found by the Runge-Kutt-Merson method. The obtained results make it possible to simplify the process of object management in the systems of automatic targeting testing. The numerical experiments carried out confirmed the conjecture of Academician A.Y. Ishlinsky that the n-order system can be represented by an equivalent system of order 3. Thus, to reduce the time required to collect, process and analyze information necessary for the management of combat assets.

Agrotechnical and economic aspects of cultivation of oily flax as a mechanism of ensuring highly efficient agricultural production

The development of the agro-industrial complex of Ukraine is based on the effective cultivation of agricultural crops, which ensure the competitiveness of products, guaranteed sales movement and form the efficiency of production. Among many agricultural crops, linseed occupies a prominent place in different years. But to date, there are still many shortcomings and unused reserves in this area of development of agricultural production. The importance of improving the elements of the technology of growing oilseed flax in order to increase its production as a strategically important niche oilseed crop of Ukraine is well-founded. The results of a two-year study of the influence of seed sowing rates and sowing methods on the formation of the productivity of oilseed flax for food use are highlighted. The results of research in conditions of unstable moisture in the Eastern Forest-Steppe of Ukraine indicate a significant influence of the studied factors on the yield level of linseed. Among the studied variants of the sowing method, the highest yields of flax seeds were provided by the row method with a row spacing of 30 cm at the seed sowing rate of 7 million pieces/ha.

Some historical aspects for introduction of the doping statistics

The relevance of the investigation consists in the interest in the doping development during holding competitions in different historical times. Efforts, aspiration and intention to win somebody in something (mostly in speed, strength and agility) led to searching, production, usage and spread of stimulant drugs for their using in competitive matches to raise the image and status in the social environment. Aim of the research consists in the introduction and implementation of statistics of usage by sportsmen of stimulant drugs in the history of competitive matches of different ranks. Results of the research. Doping history developed alongside with the history of competitive matches. The athletes' attempts to outdo their rivals caused the search of external means and their utilisation for the sportsmen' own bodily use to get the possibility making superhuman efforts for achieving the set goal. Over time pharmacology interfered to the world gaming culture. Production and spreading of stimulant drugs of physical capacity for their own financial enrichment were the main aim of some pharmaceutical companies. In the modern sports - and game history more than 200 sportsmen passed away because of doping, more sportsmen were discqualified from participation in contests for two years, and after repeated use they got lifelong disqualification. For fight against stimulant drugs five groups of forbidden drugs and also forbidden methods were distinguished by the World anti-doping agency. Conclusions. Big game cannot do without stimulants. Many specialists say, that in sports training still there are unused reserves which enable sportsmen show record results. But functional abilities of the organism have a certain limit, which is difficult to jump over without doping.

Improvement of the enterprise’s production program as a way to adapt to market changes

Purpose. Proving the possibility of improving the procedure to adapt the enterprise to market trends based on the self adjustment of its production program using the solutions of direct and dual linear programming problems with the help of the Microsoft Excel package “Search for solutions” add-on. Methodology. The methodological basis of the study is the provisions of modern economic theory, the fundamental works by foreign and domestic scientists on the formation of management systems and the peculiarities of enterprises’ adaptation to changes. The methodological apparatus of economic and mathematical modeling, operations research, in particular, the theory of duality of linear programming problems is widely used. Findings. The enterprise’s adaptation to changes in the external and internal environment with the help of the proposed iterative procedure of unused reserves redistribution between scarce resources made it possible to increase the products’ sale by reducing the manufacturing of one type of products and increasing the output of another one under the conditions of a stable range of products manufacturing at the enterprise. Originality. The article substantiates the procedure of the enterprise adaptation to changes in internal and external environments on the basis of self adjustment of its production program using the solutions of direct and dual problems of linear programming. Practical value. The article features the applied aspects to self adjust the enterprise production program, aimed to increase the efficiency of economic activity by means of step-by-step improvement of the optimal production plan (works, services).

Исследование физико-механических и химических свойств комбикормов с погонами дезодорации для осетровых рыб

Breeding sturgeons in aquaculture is the only way to preserve them as a raw material for fish food products today. In this regard, not only the need for the development of commercial sturgeon breeding is obvious, but also the importance of research aimed at studying and developing optimal modes of industrial cultivation of different species of sturgeon. The aim of the work is to expand the range of compound feed for sturgeons, at the expense of unused reserves for expanding the food base, which are by-products of the oil and fat industry, in particular, deodorization cuts. Based on the study of the classical technology for obtaining feed for valuable fish species and eliminating its shortcomings, a technology has been developed for the production of pseudo-encapsulated feed with a content of more than 20% fat in it and vitamins adapted for various types of sturgeons grown in the Central Federal District of the Russian Federation. In the proposed technology for the production of feed for valuable fish species, pseudocapsulation of granules with fat absorbers with oil and fat waste, for example, deodorization cuts, is carried out in a plate granulator. On the basis of the studies performed, it was found that in order to introduce an increased fat content of deodorization cuts (more than 20%) into the composition of pseudoencapsulated compound feed, it is necessary to use fat absorbers, which can be recommended as silicon dioxide aerosil. When using silicon dioxide aerosil, it is possible to ensure the inclusion of up to 20-30% fat of deodorization cuts in the feed composition in a ratio of 1:4, without worsening the technological properties of the finished product.

Micropore Throat Structure and Movable Fluid Characteristics of Chang 63 Tight Sandstone in Baibao Area of Ordos Basin

Tight sand is an important unconventional reservoir. Aiming at the problem of large unused reserves and the poor development effect of Chang 63 reservoir, this paper researches reunderstanding reservoir and evaluating unused reserves. Employing rock slice and scanning electron microscope (SEM), the experiment of low-field nuclear magnetic resonance (NMR), water-oil relative permeability experiment, reservoir space, movable fluid, and oil-water seepage characteristics was studied. The factors affecting NMR T 2 cutoff, controlling factors of movable fluids, and controlling factors of displacing efficiency in tight sandstone reservoirs are discussed. The study demonstrates that (1) the mean pore volume and permeability are 4.4% and 0.068 mD, respectively. The reservoir pertains to tight sandstone, mainly intergranular pore and dissolution pore, and the intercalated materials are mainly chlorite and illite. (2) The characteristic of the NMR T 2 spectrum has bimodal characteristics and can be subdivided into two classes: left peak dominant and right peak dominant. The mean value of mobile fluid saturation was 17.9%. (3) According to the relative permeability curve pattern, it is divided into four categories, and the mean bound water saturation is 29.9%. The average irreducible oil saturation was 40.6%. The mean oil flooding efficiency was 40.2%. (4) The better the pore-throat relationship, the lower the T 2 cutoff, the stronger ability of the fluid migration ability, and the higher of a percentage of active fluid. The percentage of active fluid in a low-permeability reservoir is affected by the reservoir’s physical property and pore structure.

Моделирование стратегического потенциала развития перевозок пассажиров внутренним водным транспортом на туристских маршрутах

The article presents a flowchart of modeling the strategic potential of passenger transportation development, which is a key element determining the strategic alternatives and the choice of a strategy for the development of river passenger transportation on tourist routes in the medium and long term. It is proposed to model the strategic potential of the river transport development in this segment taking into account the use of their current potential, unused reserves identified as a result of insufficient use of organizational and process potentials, regular monitoring of reserves, as well as growth potential according to scenario conditions relevant during the planning period, and targets specified at the control point at a given control level. The developed methodology makes it possible to justify the optimal allocation of the investment budget for the development of the studied segment of transportation, taking into account the current potential. Modeling the time series of basic indices of observations of significant indicators of river transportation based on a regression model in forecasting is carried out, which allows estimating the increase in volume indicators based on the inherent dynamics of the growth of model variables. There are given formulas for calculating the structure of investments by elements of strategic potential, weights of distributing parameters included into analysis of a comprehensive assessment of the current potential, the vector of investments in the development of resources, processes and potential of interaction in the field of river transportation of passengers on tourist routes, the need for such investments, etc. The conclusions were drawn about feasibility of applying the study results in the strategic planning of river passenger transportation, because the definition of strategic development trajectories, distribution of investments and use of existing reserves will help increase the validity of management decisions

Study of the development of effective strikes in teaching students the techniques of martial arts

In the given scientific work the research of level of development of effective blows at students of National University "Zaporozhye Polytechnic" during classes on martial arts is conducted. Martial arts classes are complex coordinated movements, the qualitative study of which plays an important role in the development of students' defensive skills in everyday life. However, using the traditional education system is not always possible to get a positive result, because the usual learning process takes place in a specially designed program, which is designed mainly for standard conditions that do not always correspond to real events. The student tries a particular method and the teacher adjusts his or her actions. With this method of teaching, it is not always possible to effectively grasp a movement or technique because reflection and absorption from those who learn differently and do not always correspond to the complex dynamics of combat operations. It should also be noted that such classes are mostly of little interest to students, as they cannot fully understand the possible danger in practice in applying the acquired skills. To address these deficiencies, special guidelines have been developed for the adoption and improvement of effective striking techniques, the essence of which is to create special basic exercises for the development and control of rational strike dynamics, which are a detailed description of the consistent actions studied in the light of the athletes' individual physical data, which they will be able to use in class or independently improve their level of training.
 The methodological basis of the study is the general scientific methods of research – analysis and synthesis, as well as mathematical and comparative analysis of the results of the effectiveness of the striking technique. This contributes to the goal of studying the introduction of the most rational means and methods of developing effective strikes in students when learning martial arts techniques. It is concluded that the results of the obtained research significantly confirmed the high reliability of the proposed methodology for controlling the technique of kicking. And also that with the help of the proposed indicator of the effectiveness of the striking technique, which characterizes the degree of mastery of striking movements by athletes, it is possible to identify unused reserves in students and plan ways to further improve the technique of striking movements, thereby significantly improving the training process.

Badania eksperymentalne wpływu wrażliwych magnetycznie elastomerów na wydobycie ze złóż rop naftowych o wysokiej lepkości

In world practice, low-viscosity oil accounts for the main share of production. As the development progresses, the share of high-viscosity oil in the total balance increases year on year. The growing unused reserves of high-viscosity oil oblige researchers to solve the issue of developing these reserves, which is an important task for the oil industry. Studies have been carried out to increase oil recovery during the development of oil reservoirs containing high-viscosity oil by pumping a solution of magnetically active polymer, namely silicone oligomer, the matrix of which contains 5–25% Fe+3 ions, treated with a constant transverse magnetic field with a strength of H = 51740 A/m. A mixture of 90% by weight of quartz sand and 10% by weight of bentonite clay, with a permeability of k = 1.4 D, was used as a reservoir model. The high-viscosity oil model consisted of St-45 aviation oil. A silicone oligomer of 159–360 brand was used as a matrix with an operating temperature range of 60°C to +300°C, into which particles of gamma-Fe2O3 Nano powder with a size of 0.5 nm are introduced, with a degree of filling of the matrix of 5–25% by volume of Fe. Magnetization saturation is 80 emu/g, residual magnetization is 460 emu/g, and coercive force is 670 Oh. Validation of the proposed method was carried out by physical modeling of the process of displacement of high-viscosity oil with a magnetic elastomer on a laboratory installation. The oil recovery coefficient was calculated according to a well-known method. The use of magnetically sensitive polymer can be an effective method of developing heavy oil fields. For each heavy oil field, taking into account its specifics (reservoir properties of the rock, physicochemical properties of oil, etc.), an appropriate magnet active polymer is selected. As the experimental results show, the best indicator of the oil recovery coefficient is achieved at 65%, compared with 48% of recovery in the absence of magnetic field exposure.

ДЕТЕРМІНАНТИ СТРАТЕГІЧНОГО РОЗВИТКУ ПІДПРИЄМСТВ В УМОВАХ ЦИФРОВІЗАЦІЇ

The article considers features of the modern development of enterprises in a global aspect. It was established that for the strategic development of the enterprise today it is necessary to focus on the provisions of Industry 4.0. In the conditions of the development of digitalization, new products and needs are created, the volume and speed of obtaining information increases, which expands the opportunities for the development of a new business based on the latest technologies, models that were not used before. The digital economy makes it possible to accumulate previously unused reserves in intellectual and personnel support, thanks to the search for new forms and methods of conducting business and communication. The main determinants of strategic development of enterprises were singled out. An algorithm for making strategic management decisions is proposed, which includes appropriate stages that can achieve the goal, namely: data collection; assessment of the company's strategic positions; the choice of strategic alternatives; making strategic decisions. It is proven that the strategic development of the enterprise is strengthened at the beginning of strategic management in terms of defining the goal, tasks, principles and criteria that form the final vision of the desired result, and help to form an inescapable way of managing the enterprise in the long term. A conceptual model of strategic management of the enterprise was formed, which includes the goal, tasks, principles, methods of achieving the set goals. The foundation for the construction of a conceptual model of the strategic development of the enterprise arises in the justification and simplified procedures for the construction and achievement of certain goals for the development of the enterprise. The main goal of the proposed model is the implementation of modern enterprise management processes, which consist in the use of modern forms and methods of digitalization of production. The conceptual model will contribute to the adoption of strategic management decisions, the improvement of the final results of activities, the rationalization of the structure of the formation of resources and costs, the achievement of the goals of the strategic development of enterprises in the conditions of digitalization.

МЕТОДИ ОЦІНЮВАННЯ ЕФЕКТИВНОСТІ УПРАВЛІННЯ АЛЬТЕРНАТИВНИМИ ВАРІАНТАМИ ЕКОНОМІЧНОГО РОЗВИТКУ РЕГІОНУ

The article proves that the innovation activity of a region, on the one hand, is conditioned by the presence of unused reserves for the formation of innovative potential, and on the other hand, it contributes to its formation and development. Hence, the logical relationship ‘reserves-innovation potential-development’ is obtained. It has been determined that one of the key tasks of managing alternative options for economic development of a region based on its innovation potential and assessing their effectiveness is to find reserves to improve the efficiency of innovation activities, as well as to reduce costs and production costs of the products manufactured by the enterprise, while increasing their competitiveness and quality. The general scientific principles of forming a system for managing reserves (alternative options) to improve the efficiency of economic entities in the region (principles of scientificity, targeted use of reserves, systematicity, complexity, efficiency, and cost-effectiveness) have been formed. It is proved that when formulating the economic significance of management processes based on reserves to improve the efficiency of economic development of a region based on its innovative potential, time savings are primarily used, which is manifested in the rational use of their resource base. To assess the hidden reserves of economic entities, which are identified as a result of innovation activities, the author proposes a methodology for assessing the economic development of a region based on its innovation potential. It develops an algorithm of the methodology of assessment of alternative variants of management of economic development of a region on the basis of its innovation potential. It offers indicators of the methodology of assessment of efficiency of management of alternative variants of economic development of a region on the basis of its innovation potential and provides formulas for their calculation. After calculating the level of the newly obtained indicators, complex indicators of the level of efficiency of management of economic development of region on the basis of its innovation potential have been determined, taking into account their weight. It has been determined that the application of this methodology allows to identify hidden reserves determined by the introduction of innovations in the activities of economic entities in the region, through the improvement of products, technologies used, and new labour organisation.

Improving audition costs of agricultural products under economic modernization

General production costs are reflected in the item “Costs of production and organization of management”. This article also takes into account insurance payments for buildings, structures, machinery, equipment, inventory and other fixed assets directly used in the production of products. Insurance payments are distributed by crops and types of products in proportion to the costs of production. Insurance payments are reflected in the accounting records in the debit of the “Agriculture” account and in the credit of the “Insurance settlements” account. The article “Other expenses” reflects the expenses directly related to the production of products, but none of the above items is included. This article reveals modern methods of intra-company management of the formation of the cost of agricultural products, the composition of the costs of agricultural firms, the procedure for their control, optimization and audit. A structural model is proposed that represents the methodology of internal control and audit at the macro- and micro-levels of the hierarchical management of an agricultural enterprise. The composition of the information necessary for the implementation of the methodology of intra-company control, accounting and analytical procedures used to evaluate cost items and make management decisions are determined. The features of the audit (external, internal) of production costs are revealed - establishing the validity of the formation and correctness of accounting for production costs, identifying unused reserves. The conceptual scheme of the technique of this type of audit is given.

INFLUENCE OF ADVERTISING AS A MARKETING TOOL ON CONSUMER BEHAVIOR

The article analyzes the main aspects of the influence of advertising as a marketing tool on consumer behavior, its types, and its meaning. The advantages and disadvantages of advertising methods are determined with the aim of studying them as an effective marketing tool. The advantages of implementing Internet advertisements have been established. Particular attention is paid to the study of modern trends. Examples of global experience in the use of advertising are given. Thus, in today’s world, advertising is undoubtedly one of the main drivers of trade. It helps to learn about new products and services, to navigate in the boundless sea of production and consumption. Advertising is a targeted informational influence of an indirect nature on consumers with the aim of promoting goods and services on the market. Without advertising, it is impossible to form broad markets for the sale of goods, to transform potentially existing needs of a certain target audience into intensive demand. The effectiveness of advertising influence on the consciousness of consumers largely depends on the extent to which it takes into account the peculiarities of human mental processes. The threshold of perception is different for different people, besides, it differs in one person at different times of the day. Symbols that one perceives only at the level of consciousness can be perceived by others quite consciously. Increasing the effectiveness of advertising and its psychological impact is one of the current tasks, and there are still many unused reserves and opportunities. In order to influence the consumer’s consciousness, it is necessary, first of all, to attract his attention, which is the first link in the chain of psychological influence of advertising. Attention itself accompanies such psychological processes as perception of advertising information by the buyer and its processing in consciousness.

Determination of diagnostic errors in the system of diagnostic parameters of hydraulic drives of construction and road machinery

Problem. The article considers the issue of increasing the efficiency of operation of construction machines by improving systems of measures that provide an effective system for diagnosing hydraulic drive elements. The considered existing methods prove that a more effective determination of indicators of diagnostic parameters in a system with the error of the diagnostic devices themselves for diagnosing hydraulic drives of construction and road machines will be the equipment that gives the necessary result with lower overall costs for diagnostics with minimal costs, including the cost of diagnostic equipment, its operation and development, as well as the cost of preparing the hydraulic drive for diagnosis. Goal. The goal is determination of diagnostic errors in the system of diagnostic parameters of hydraulic drives of construction and road machinery. Methodology In technical diagnostics, test and functional diagnostics are used. During functional diagnosis, actions are used that are set by the working processes of the hydraulic drive. During test diagnostics, special test actions are applied to hydraulic units. The technical condition of hydraulic units is evaluated based on the reaction to these actions. Functional and test actions, between which there are no clear boundaries, are carried out only within the technical characteristics of the hydraulic unit. Results. A more effective determination of the indicators of diagnostic parameters in a system with the error of the diagnostic devices themselves for diagnosing hydraulic drives of construction and road machines will be the equipment that gives the required result with lower overall costs for diagnostics. These costs include the cost of diagnostic equipment, its operation and development, as well as the cost of preparing the hydraulic drive for diagnosis. Originality. Accuracy in this case is determined by the analytical dependence that connects the diagnostic parameters and other methods depending on the type of this dependence. Thus, it was established that the use of a lower rotation frequency of the pump compared to its passport data increases the share of leaks in the total flow of the working fluid and allows to reduce the diagnostic error by 40...60% without additional costs for the purchase and operation of measuring devices. Changing the parameters is possible within the technical characteristics of the hydraulic unit. Methods of ensuring accuracy are currently insufficiently used to improve diagnostics, which is an unused reserve for increasing its efficiency. Practical value. Efficiency of operation of construction machines is increased by improving the systems of measures that provide an effective system for diagnosing hydraulic drive elements.