Izhevsk State Agricultural Academy

Green plants are essential for human and animal life, as they alone can synthesize nutrients from carbon dioxide and water through photosynthesis using sunlight energy. In modern plant cultivation, the meristem culture method is used to increase crop yields. Experiments were conducted on in vitro potato meristem plants to study the influence of spectral component doses of photosynthetically active radiation (PAR) on their development. The aim of this work was to develop energy-efficient digital lighting technologies for in vitro culture that reduce energy consumption while maintaining plant productivity. Based on the works of A.F. Kleshnin, an analysis of solar radiation spectral density in the geographical region of the crop's origin was performed, showing that radiation consists of approximately 29 % red, 21 % yellow, 18 % green, 16 % blue, 9 % violet, and 6 % UV spectral ranges. To implement the required spectral component doses, a PLC control algorithm for the LED irradiator was developed using the CoDeSys industrial automation software package. An energy-efficient lighting technology was proposed that enables faster growth of in vitro plantlets compared to controls. As a result, LED irradiator operating time and power consumption were reduced by approximately 13 %, while leaf area increased by 26 % relative to controls, leaf number increased to 7.5 (versus 5.57 in controls), and root system development reached 2.7 points (versus 2.06 in controls).

Subsidizing the production of crop products, as well as all agriculture in general, is one of the most important factors for the successful growth and development of the regional agro-industrial complex, as well as the main condition for achieving and maintaining the country’s food security. Considering the riskiness and seasonality of production in the crop production industry, most agricultural producers experience real financial difficulties when carrying out agrotechnological activities. Therefore, the decrees of the governments of individual constituent entities of the Russian Federation on subsidizing agricultural producers provide for budgetary allocations to compensate for part of the costs of implementing agrotechnological measures in the crop production sector, including the purchase and use of fuels and lubricants, fertilizers, plant protection products and planting material, which, on the one hand, serve as a gratuitous source of financing and an instrument for stimulating the required full implementation of current expenses in crop production for the increase in yields of the current and future years. On the other hand, budgetary expenditures to compensate for current costs must be effective and selective, that is, ensure the achievement of the state's target setting for a direct increase in the volume of crop production, both raw materials for food production and feed for the livestock sector, as well as indirect preservation and support of the level of soil fertility, increased sustainability, solvency and efficiency of agricultural producers, income and attractiveness of life of the rural population. In accordance with the target expectations of the state, authors propose to evaluate the effectiveness of budget expenditures on agrotechnological measures using four groups of criteria (costs, results, effect and efficiency) in the context of three types of efficiency - economic, social and ensuring efficiency. The gradation and interpretation of the efficiency indicators values, presented in the work, as well as the assessment of their significance in calculating the coefficients of the integral and gross efficiency of subsidizing agrotechnological measures in the Udmurt Republic conditions can be clarified and adjusted taking into account the financing objectives and regional characteristics of the crop production sector development of the Russian Federation corresponding subject.

Klatskin tumor is a rare and aggressive malignant neoplasm that is difficult to diagnose in its early stages due to overlapping symptoms with other biliary tract diseases. Modern imaging methods, including ultrasound, CT, and MRI, significantly improve diagnostic accuracy. However, diagnostic delays are still observed in clinical practice, which often leads to serious complications such as acute biliary pancreatitis, cholangitis, sepsis, and multiple organ failure. Delays in diagnosis or initiation of treatment worsen the prognosis for patients, underscoring the need for improved approaches to early diagnosis, comprehensive examination, and better treatment strategies. To assess the challenges of diagnosing and treating Klatskin tumor in a multidisciplinary hospital setting based on clinical cases of patients with obstructive jaundice. Two clinical cases of patients with Klatskin tumor are presented. Diagnostic challenges and treatment strategies at various stages of the disease are described. Results. In all cases, patients presented with symptoms of obstructive jaundice, which complicated early diagnosis. Delays in accurate diagnosis led to disease progression and complications, including pancreonecrosis and multiple organ failure. Surgical tactics included percutaneous biliary drainage, but radical operations were hindered by the advanced stage of the tumor. The treatment was primarily palliative. Early diagnosis and timely surgical correction of bile duct obstruction significantly improve the prognosis for patients with Klatskin tumor. Diagnostic errors and treatment delays increase the risk of complications and mortality, highlighting the need for strict adherence to clinical guidelines.

This article discusses the main directions of management accounting research, taking into account the determination of the competitiveness factor and competitive advantages of an economic entity. The purpose of management accounting is to study information taking into account investment obligations, determine the competitiveness factor, and competitive advantages. The work proposes a classification (grouping) of factors influencing business. It is in the context of such factors that monitoring activities and management accounting studies should be carried out to determine competitiveness and competitive advantages. It is concluded that all business factors studied by the management accounting system are interdependent and interconnected. By studying, analyzing and controlling them in the management accounting system, a business gets the opportunity to control and improve its level of competitiveness.

In the article, the authors presented methodological approaches and the results of a study of harvesting corn for silage. It has been established that the actual performance of high-performance forage harvesters during harvesting is significantly lower than the ideal one. The main problems were identified - the partial or complete lack of positioning, monitoring and logistics means of vehicles involved in the maintenance of forage harvesters, which leads to downtime and additional costs. Increasing the efficiency of all links of the harvesting and transport process can be achieved by using positioning to lay rational routes for moving machines on the field using the multi-link tractor and road trains. Furthermore, forecasting places and times to replace a vehicle for loading can reduce combined harvester downtime by up to 30% and increase vehicle productivity by 25% due to reduced idle runs across the field.