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The article considers the role of mechanical engineering technologists in design and engineering preparation of production and manufacture of mechanical engineering products. It is shown that enterprises are currently underutilizing the technological potential of the industry. Examples of new technological developments are given. [ABSTRACT FROM AUTHOR]

The article describes the peculiarities of accounting for the cost of international freight transportation. The purpose of the article is to generalize the cost accounting experience and develop proposals for improving the pricing algorithm under different conditions. The results of the study are based on questionnaire data of 20 enterprises and entrepreneurs-carriers of the Volyn region, whose main type of service is international transportation. Most of them (18 out of 20 enterprises) belong to the general classification of micro- and small enterprises, which characterizes this business as small, 2 enterprises belong to the average in terms of the number of employees and the currency of the balance sheet. For the purpose of research, they were divided into 3 groups: small (0 –10 employees), medium (11–20 employees), large (21–30 employees). In order to study the peculiarities of cost formation, their distribution was carried out by the number of cars, as this affects the number of transportations. The main principles of formation and calculation of the cost of freight transportation, types of cost of freight transportation, composition of cost items that form the cost of transportation are considered. The main influencing factors that led to changes in the cost of road transportation are characterized: the influence of military actions, the influence of the size of the enterprise, the influence of the volume of work performed by a unit of motor vehicles. According to the results of the assessment of the factors affecting the cost of road transportation, it was established that the share of production costs decreases with the increase in the size of the enterprise, while the share of general production and other costs increases, that is, micro-enterprises are more flexible. It is substantiated that the practice of pricing, which is based on the calculation of the amount of necessary fuel according to the mileage and the mark-up according to the calculations of previous years, is not always effective, because the share of fuel consumption in the company's expenses changes not only during the year, but also depends on the size of the company. A model for accounting for the cost of international freight transportation and an algorithm for its calculation are proposed for pricing, as well as a separate stage of analyzing the cost structure of the previous month for consideration in pricing. [ABSTRACT FROM AUTHOR]

The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities. The use of cloud-based models of risk management in the financial and economic activities of the enterprise will help small and medium-sized companies in the agro-industrial sector in Russia to make structural and strategic changes, as well as discover new opportunities for business expansion. The purpose of the study is to develop models for cost management and reduction of risks in the financial and economic activities of companies based on the OLAP technology for application in Russian agro-industrial enterprises. The study employs a qualitative approach based on the case study methodology. The paper discloses and substantiates the authors' conceptual model of a cost management system that allows executives to make decisions proceeding from four types of cost prices. The distinguishing feature of the management system is the use of a digital twin, which makes it possible to manage risks at the early stages of decision-making. The application of OLAP systems improves the quality of analysis and visualization methods as part of the cost management system. In addition, the study provides practical insight into how the applied model will help small and medium-sized agro-industrial enterprises to develop different business vision strategies based on cost reduction, manage the level of risk at the early stages of decision-making, and analyze information from a geographically dispersed logistics chain of divisions (production facilities, warehouses, stores). [ABSTRACT FROM AUTHOR]

The research of this paper aims to characterize and describe the methodological sequence of operations necessary for the correct calculation of the cost price when performing a bid calculation in the bending process step on a bending machine. The research focuses on determining the methodology and its application exclusively to sheet metal parts in the engineering industry in the processing of steel and stainless-steel sheets. To research this issue, we used empirical and quantitative research in a real work environment. The methodology for calculating the cost price of bending sheet metal parts yields the relationships between component inputs, the result of which is a time parameter that is expressed by the actual production costs. The results can be used in the real working environment of manufacturing companies for comparison with already established practices and a verification of their outputs. At the same time, it is possible to use the determined methodological procedure as a basis for implementation in the Aurendi web application. [ABSTRACT FROM AUTHOR]

The study was based on the results of a field trial in the vine nursery of the Institute of Viticulture and Enology – Pleven in the period 2017-2020. The rooted cuttings belonged to the varieties Bolgar, Misket Plevenski and Cabernet Sauvignon grafted to Berlandieri x Riparia SO4 rootstock. A similar scheme of spraying against fungal diseases was applied in the tested variants, the difference being only in the method of treatment – through the irrigation water with micro-spraying and in the conventional way with a backpack sprayer at working solution rate of 500 l/ha. Combinations of fungicides were alternated as the spraying was carried out every 3-4 days until the end of August. The economic assessment was derived by means of a system of indicators – average yield, gross output, production costs, net income, cost price, cost effectiveness. The application of fungicides with irrigation water reduced labor costs, but required additional inputs to ensure the quality of treatments. Under the specific conditions of the experiment it was found that the application of the fungigation showed better economic results compared to the conventional method of treatment in the production of vine propagation material of the varieties Bolgar and Misket Plevenski. Higher values of the indicators net income and cost effectiveness were obtained in the variant of conventional treatment compared to the application of fungigation in the production of Cabernet Sauvignon vine planting material. [ABSTRACT FROM AUTHOR]

Energy efficiency is one of the critical areas of ensuring sustainable development. One of the promising technologies in this context is heat pump technology for heat supply. Such technologies have been widely implemented in the EU for several decades. At the same time, very few projects with powerful heat pumps have been implemented in Ukraine, which is explained by their high cost. However, given the current energy resource prices, Ukraine's heat pumps are already becoming competitive. The paper examines the Levelized cost of heat energy from systems with heat pumps of the "soil-water" and "air-water" types and a gas boiler house at various discount rates and prices for electricity and natural gas. It is shown that domestically produced ground source heat pumps are primarily competitive. [ABSTRACT FROM AUTHOR]

A field trial was carried out during the period 2017-2020 in the vine nursery of IVE, Pleven, to establish the effect of the treatment with herbicides through irrigation water. Gardoprim plus Gold (312.5 g/l s-metolachlor+187.5 g/l terbuthylazine) was applied by microspraying and in the conventional way with a backpack sprayer at a working solution rate of 500 l/ha, immediately after planting of the cuttings. The economic assessment was derived using a system of indicators – average yield, gross output, production costs, net income, cost price, cost effectiveness. The economic analysis based on the trial data revealed that the application of herbigation created opportunities for provided better economic results compared to the variant of manual treatment, due to the realized labor saving. Specifically for the conditions of the experiment, the net income from the variant of the herbicide application with the irrigation water exceeded the level of the indicator compared to the manual treatment variants by 13.6% for the standard rooted vines of the Naslada variety, by 28.2% for the vines of the Bolgar variety and by 30.4% for the vines of the Misket Plevenski variety. The cost price of a standard rooted vine was reduced from 0.08 BGN per pc. up to 0.15 BGN per pc., and the cost effectiveness increased by 13.8% to 30.4%. [ABSTRACT FROM AUTHOR]

The review examines the methods to evaluate the economic efficiency of various hydrogen production methods, including technologies to obtain hydrogen from natural gas (steam conversion, autothermal reforming, and combined methods) and other methods, currently proposed for application. A comparative analysis of the published data, studying the economics and the technical and economic indicators of hydrogen production, is carried out on the basis of modern mathematical modeling and computer data processing methods. The prospects of continuing the research in this area, especially in the development of small-scale production technologies, are noted; in the meantime, at present, natural gas can be considered as one of the most promising raw materials for hydrogen production. [ABSTRACT FROM AUTHOR]

Introduction: The MRI is one of the most expensive departments in hospitals due to high number of referrals and use of advanced equipment and diagnostic devices. The purpose of this study was to calculate the cost of services of this unit at Imam Reza Hospital and compare it with the tariffs for their correct pricing. Methods: In this descriptive and applied study, the cost price of selected MRI services was calculated using the step-down costing method for the radiology department of Imam Reza Hospital in Urmia in 2018. Data collection tools were standard forms related to the cost list of MRI services and related activity centers. Also, to estimate the share of costs of other departments in MRI services of the radiology department, appropriate sharing bases were determined and, then, using these bases and Excel software, the costs were calculated. Results: According to the research findings, the cost of selected services of this unit including MRI of the brain without injection was calculated to be 1449224 Rials, brain with injection was 1793634 Rials, brain simultaneous with and without injection was 3121783 Rials, lumbar spine without injection was 1994881 Rials, and lumbar spine with and without injection was 3449832 Rials. Conclusion: Based on the results, there was a difference between the actual price of MRI services and tariffs, and personnel costs had the highest share of MRI costs. Therefore, accurate calculation of the cost of MRI services can help reduce costs and increase efficiency by identifying and modifying, merging, or eliminating costly centers. [ABSTRACT FROM AUTHOR]

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revue Académique des Études Sociales et Humaines is the property of Hassif Benbouali University of Chlef and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Krmiva is the property of Croatian Society of Agronomists and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The source of resources for capital investments in basic assets of enterprises may be money, paid in the form of income tax. The tax load on Ukrainian enterprises in modern conditions is significant. One of the ways to reduce it is to improve the accounting of main facilities. According to the normative documents, capital investments in non-current assets are not included in the expenses of the reporting period, in the process of operation their carrying value refers to the cost of production, goods, works and services in the form of accrual of depreciation during the useful life period, which is determined when the main facilities are accounted on the balance sheet, but not less than permissible, as determined by the Tax Code of Ukraine. Such restrictions have been introduced so that enterprises do not set short operating periods, which will increase the cost of production, reduce the financial result and income tax, which must be paid to the budget. As a result of the establishment of long useful lives, production costs are reduced and increased profit and the amount of income tax. But the company’s significant tax liability diverts resources that could be aimed for diversification, development of modern technologies, renewal of basic facilities, increase of salaries, other purposes. The article studied the cost of basic assets, the degree of their depreciation, the volume of capital investment in the directions of attachment, sources of funds, regions of Ukraine and types of activities, profitability of enterprises. In practical examples reviewed the economic effect from the improvement of the methods of including the value of capital investments into the cost price, the terms of use of main facilities, and the influence of these factors on the financial result of the activities and their tax liabilities are revealed. The released funds in the form of investments in basic assets will contribute to the diversification of production, which will lead to greater volumes and, accordingly, higher revenues and taxes of enterprises, budget revenues for tax payments. The expediency of revaluation of basic assets to increase the value of assets is determined. The necessity of improving the legislative regulation in the field of main facilities accounting to create conditions for economic growth of enterprises, organizations and the state as a whole is proved. [ABSTRACT FROM AUTHOR]

New technological ways of using biogas—an energy resource widespread in many countries of the world—are analyzed. Biogas is considered not only as a form of energy but also as a means of solving environmental problems, in particular, in Russian megacities, where the problems of solid municipal waste disposal and environmental pollution are most acute. The world experience of using biogas and the prospects for its use in Russia are presented considering national characteristics, competition with other types of fuel, and government regulation. [ABSTRACT FROM AUTHOR]

Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause. Thus, some products or services cause high indirect costs, while others require higher direct costs. For health care managers to make the right business decisions, they must continually have timely, quality and truthful information at their disposal. This information is provided by the management accounting of the institutions. This paper aims to present management accounting activities that enable the acquisition of information necessary for decision making. [ABSTRACT FROM AUTHOR]

Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Central Asian Economic Review is the property of Narxoz University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article analyzes the legal field for accounting for costs in the public sector, as a result of which are identified methodological inconsistencies in this issue. The key directions of harmonization of the methodological support of cost accounting with the conceptual principles of NR(G)PSA 135 "Costs" are formed to ensure the authenticity of the cost price. It is proved that at the current stage of accounting regulation, the formation of a cost price can occur only in the management accounting system. The directions proposed to improve the methodology of cost accounting will contribute to the unification of cost accounting technology and calculating cost price, provide a deeper informative of accounting and reporting data for management needs and improve the efficiency of use of budget funds in the public sector. [ABSTRACT FROM AUTHOR]

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this work, we are interested in studying the investment challenges of packaged reconstituted milk production in Southwest of Algeria. To reach this objective, we have calculated the cost price of two products (pasteurized milk and fermented milk) which present the main production line of the dairy factory of Bechar, to assess the profitability of the company. The cost price of milk was calculated from the general balance that shows all the movements of the accounts which we have established the table of counting results 'TCR' corresponding to the different charges directly related to the milk manufacturing. The analysis of spending data showed that for this factory, the cost price of one liter of pasteurized milk was estimated at 27.06 DZD/L compared to fixed selling price at the dairy factory level (23.20 DZD/L), which reveals a deficit of -3.86 DZD/L (-16.63%), while produced fermented milk showed a profit of +14.65 DZD/L representing a margin of distribution equivalent to (+60.16%) of the cost price that was estimated at 24.35 DZD/L. This study provides a platform which can be used, not only, to define the ability of dairy factory to overcome competitive market challenges, but also the pre-requisite programs (PRP) installation challenges required to implement a quality system promoting the quality of milk and dairy products. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Central European Agriculture is the property of Journal of Central European Agriculture and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revue des BioRessources is the property of University of Kasdi Merbah Ouargla and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Accounting & Management is the property of Croatian Accountant and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Anali Pravnog Fakulteta u Beogradu is the property of University of Belgrade, Faculty of Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economics: Innovative & Economic Research Journal / Casopis za Ekonomsku Teoriju i Analizu is the property of Sciendo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Two group production experiments were carried out with a total number of 24 Black and White male calves. The animals were divided in three groups with 8 calves in each depending on the housing and feeding conditions: free indoor housing in box (group I), housing in tie stalls (group III) and a combination of a grazing period with an free indoor housing in box period (group II). The following economic traits were recorded: sales price of calves, costs of used feeds, labor costs, other costs, income from sold fattened calves. On this basis, the cost price and profit for 1 kg weight gain and 1 kg live weight were calculated. Fattening calves indoor in tie stalls resulted in the highest average daily weight gain and attainment of slaughter weight within the shortest period. This fattening system has however generated the highest costs -- mainly for feed and was consequently related to the highest cost price per kg weight gain. The lowest weight gain was observed in combined pasture-rearing and indoor Finishing, which reflected in prolonged total duration of fattening. At the same time, this system was characterized with low feed costs, hence the lowest cost price per 1 kg weight gain and live weight and respectively, with the highest profit. [ABSTRACT FROM AUTHOR]

The global environmental imperative demands urgent actions on ecological stabilization, yet the global scale of such actions is persistently insufficient. This calls for investigating why the world economy appears to be so fearful of any potential environmental expenditure. Using the formalism of Lyapunov potential function it is shown that the stability principles for biomass in the ecosystem and for employment in economics are mathematically similar. The ecosystem has a stable and unstable stationary state with high (forest) and low (grasslands) biomass, respectively. In economics, there is a stable stationary state with high employment in mass production of conventional goods sold at low cost price, and an unstable stationary state with lower employment in production of novel products of technological progress sold at higher prices. An additional stable state is described for economics with very low employment in production of life essentials, such as energy and raw materials that are sold at greatly inflated prices. In this state the civilization pays 10% of global GDP for energy produced by a negligible minority of the working population (currently ∼0.2%) and sold at prices exceeding the cost price by 40 times, a state when any extra expenditures of whatever nature appear intolerable. The reason lies in the fundamental shortcoming of economic theory, which allows for economic ownership over energy sources. This is shown to be equivalent to equating measurable variables of different dimensions (stores and fluxes), which leads to effective violation of the laws of energy and matter conservation in modern economics. [ABSTRACT FROM AUTHOR]

This notice displays trials of farmer seed potato production in Mali using micro and minitubers. A simple phytotechnique has been development to use this kind of prebasic material. In spite of severe culture conditions in Mali, the average yield varies from 6 to 12 t/ha for a microtuber plantation and from 8 to 14 t/ha for minitubers. Between two successive crops, the seeds are stored under diffuse light in a ventilated room. The profitability of the local seed production scheme seems interesting. The cost price of the second generation is already below the import price of seed potato. [ABSTRACT FROM AUTHOR]

Copyright of Annals of Telecommunications is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Les tarifs du téléphone sont à l'origine de transferts de revenus entre catégories d'abonnés et entre types d'usages du réseau téléphonique. Ces transferts proviennent de l'écart séparant la tarification effective de celle, choisie comme norme, qui serait proportionnelle aux coûts de production et fournirait les mêmes recettes globales. Le calcul des recettes et des coûts par catégorie d'abonné et type d'usage permet de comparer bilans annuels et taux de rentabilité des divers segments du marché du telephone, et d'estimer les transferts qui se produisent entre eux. On en déduit que la tarification actuelle sous-taxe les ménages de 13 %, les résidences secondaires de 27 % et les cabines publiques de 77 %, tandis qu'elle surtaxe les établissements secondaires de 39 % et ceux du secteur tertiaire de 27 %. Pour annuler les transferts entre types d'usages du réseau télephonique, la tarification actuelle devrait être multipliée par 2,4 pour la faxe de raccordement et pour l'abonnement, accrue de 23 % pour les communications locales, et réduite de 58 % pour les communications interurbaines. Telephone tariffs generate revenue cross-subsidisations between categories of subscribers and types of services provided by the telephone network. These cross-subsidisations arise from the discrepancies between the real tariffs and those which would be proportional to production costs, while providing the same total revenue. Evaluations of revenues and costs by category of subscriber and type of service enable the comparison between annual balance sheets and profitabilities of the various parts of the telephone market, and the estimation of cross-subsidisations between them. Present tariffs result in undertaxing households by 13 %, secondary residences by 27 %, and public telephone boxes by 77 %, while overtaxing industrial establishments by 39 % and service establishments by 27 %. To cancel cross-subsidisations between types of services provided by the telephone network, present tariffs should be multiplied by 2,4 as regards connection fee and rental charge, increased by 23 % for local calls, and reduced by 58 % for toll calls. [ABSTRACT FROM AUTHOR]

A new type of preparative photobioreactor for high quality production of microalgae is developed for hatchery-nursery of marine animals, as well as for fine chemicals extraction. Of modular conception, two artificial light photobioreactors in plastic and stainless steel are designed so as to provide strictly controlled conditions in an attempt to increase quality and diminish cost prices. They are assessed for production of Porphyridum cruentum and compared to conventional transparent tanks and solar photobioreactors. The concentration and productivity obtained are ten-fold higher than with hatchery tanks, which leads to a significant drop in cost price of biomass. Comparison is also made with a 10 m2 solar photobioreactor operated in the south of France, for which biomass cost price is half that of 1.5 m2 artificial light photobioreactor. Extrapolations erasing size discrepancy show that the cost price of the two technologies are not very different. [ABSTRACT FROM AUTHOR]

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ekonomika APK is the property of Economy of Argo-Industrial Complex and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)