ISSN 2284-7995, ISSN Online 2285-3952
 

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 21 ISSUE 3
Written by Lyubov Yuryevna ADADIMOVA, Yuriy Georgiyevich POLULYAKH, Аnna-Mariya Borisovna ZYKOVA

The paper studies and argues for the fact that estimates of the tax burden of agricultural producers should be made, based on its comparison with tax potential. We have analysed various views on this financial and economic item, the procedure for its definition and calculation and the cases when it is applied. The significance of negative estimates of reducing the tax burden in the economy of farms through the application of special tax treatment, first and foremost the Single Agricultural Tax, was highlighted. We proposed the term "taxpayer effectiveness ratio" and developed a detailed specification on how to calculate it. Taxpayer effectiveness ratio demonstrates the differentiation of farm crops (groups of crops) and animal species, and we dare to assert that this allows us more effectively analyse the potential for optimizing the production structures. We also formulated a procedure for calculating the potentials of different taxes and insurance premiums, reduced into a series of their different combination in the context of tax and fiscal economic models. The information base for calculating these potentials was both the general economic and sectoral results of the activities of commodity producers, reflected in their annual accounting reports. Calculation procedures clearly demonstrate that labour costs play an excessively significant role in the formation of the total load-potential. We found a contradiction that adversely affects rural areas development, during the study. There are on the one hand, the scientific and technological development of agriculture, that caused of reduces labour costs, and on the other hand, the insurance-budget system of financing of the region, which needs to increase tax and insurance income to the budget. The application of the new indicator and its calculation can become an important tool for managing the efficiency of agricultural production.

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Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 21 ISSUE 3
Written by Rostyslav FEDIV, Iryna FEDIV

The purpose of the paper is the analysis of the main trends in organic agriculture, based on the research of the world markets of organic agricultural products and specificities of the organic raspberry cultivation in Ukraine. Definitely Ukraine has credible prospects for gaining leading positions on global market of the organic production. In the paper there were determined the main risks in doing business, which is related to the organic raspberry cultivation, and which could be classified into three main groups: natural and climate risks;manufacturing risks and market risks.

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Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 21 ISSUE 3
Written by Oksana GRYTSYNA, Olha SHOLUDKO, Lyubov SYNYAVSKA, Oksana RUBAI, Myroslava ZABEDYUK, Yuliya STRIELKOVA

The study aims to identify trends in the formation of the structure of assets of agricultural enterprises in Ukraine and the ratio of their individual groups. In preparation of work the complex methods of economic research used in this study were: monographic, critical analysis, structural and trend analysis, correlation-regression analysis, etc. The study found that in the current economic conditions, the technical potential and repair and maintenance base of the agricultural sector of Ukraine does not meet the requirements of scientifically sound needs of agricultural production. The supply of machinery to most agricultural producers in Ukraine is approaching a critically insufficient level. It is substantiated that the main agricultural machines of agricultural enterprises of Ukraine are provided only by 45-65%. The article proves that more than 90% of the technical means of agricultural enterprises of Ukraine have already served their depreciation period; their technical readiness for fieldwork does not exceed 60-70%. The article substantiates that due to malfunctions and physical wear and tear, a quarter of tractors and combines are not used in Ukraine every year, and the technical service system operates at minimum capacity.

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Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 21 ISSUE 3
Written by Florin SALA

The present study evaluated the variation of some physiological indices and biometric parameters of the fruits under the influence of foliar fertilization in apple. The plantation was of semi-intensive type, in non-irrigated conditions; the 'Florina' apple cultivar was studied. The products Biocomplex 900, Foliarel, Megafol, Uvafol, Waterfert and calcium chloride were used. The combination of fertilizer resources resulted in 8 experimental variants (V2 - V9), tested compared to a control variant (V1). Physiological indices (leaf area - LA, chlorophyll - Chl) and biometric parameters (fruit diameter - FD, fruit weight - FW) were evaluated. LA values ranged from 28.24 cm2 (V1) to 34.37 cm2 (V5). Chlorophyll content varied between 28.24 SPAD units (V1) and 49.99 SPAD units (V9). Fruits diameter (FD) varied between 52.48 mm (V1) and 64.15 mm (V9). Fruit weight (FW) recorded values between 96.10 g (V1) and 117.32 g (V9). The regression analysis led to equations that described the variation of FD and FW in relation to LA and Chl, in statistical safety conditions (p <0.001). 3D and isoquant graphs models described the distribution of FD and FW values in relation to LA and Chl. Within PCA, PC1 explained 93.304% of variance, and PC2 explained 5.6066% of variance. The cluster analysis led to the dendrogram, in statistical safety conditions, Coph.corr = 0.788. The highest level of similarity was recorded between variants V5 and V8 (SDI = 0.7787), followed by variants V7 and V8 (SDI = 1.6693), respectively by V7 and V9 (SDI = 1.8845).

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Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 21 ISSUE 3
Written by Elena BONCIU, Ramona Aida PĂUNESCU, Elena ROȘCULETE, Gabriela PĂUNESCU

Waste of any kind, resulting from many human activities, is a very topical issue, both due to the increase in quantities and types (which through degradation and infestation pose a danger to the natural environment and the health of the population) and significant amounts of materials, raw materials, reusable materials and energy that can be recovered and put into the economic circuit. Waste is not only an environmental problem, but also an economic loss. The types of waste resulting from agriculture and forestry are: vegetable waste and waste from preparation; waste from manure; waste from forest holdings; used motor oils; used tires; plastic waste, including plastic packaging waste; waste from batteries and accumulators. In Romania, of the total amount of waste generated, most is vegetable waste and waste from preparation (over 90%), according to the National Institute of Statistics. Waste management must be carried out in waste recovery or disposal facilities. Thus, waste from agriculture can be managed by: recovery of organic substances - biogas plants, composting, recycling of plastic waste; recycling of scrap metal; incineration - in the case of hazardous waste (agrochemical waste, used oils); storage - in the case of waste that cannot be recovered. The EU legislation, more exactly the Waste Framework Directive creates the framework in which waste management has to implemented regarding prevention, preparation for reuse, recycling, recovery and disposals. The Directive has the duty to prevent the greatest possible generation of waste, to utilize the waste generated as a resource and to diminish to a minimum the amount of waste that reaches landfills. In this way, environmental pollution can be significantly reduced. After all, waste can be a problem or a resource only depending on how it is managed.

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© 2019 To be cited: Scientific Papers. Series “Management, Economic Engineering in Agriculture and Rural Development“.

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