UDC 623.746.4 - 519
DOI 10.36461/NP.2025.75.3.020

UNMANNED AERIAL VEHICLES IN AGRICULTURE: LEGAL, TAX AND ACCOUNTING ASPECTS
I.V. Pavlova, Candidate of Economic Sciences, Associate Professor;
O.V. Lavrina, Candidate of Economic Sciences, Associate Professor;
I.E. Shpagina, Candidate of Economic Sciences, Associate Professor;
E.V. Shirokova, Candidate of Economic Sciences, Associate Professor
Penza State Agrarian University, Penza, Russia, tel. 8 (412) 62-81-33, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Unmanned aerial vehicles (UAVs) in agriculture are capable of performing critical technological operations that reduce environmental damage, cash and labor costs, optimize agricultural processes and, as a result, increase operational efficiency. However, the use of unmanned aerial systems is currently associated with problems at legal, tax and accounting levels, that requires some more information and details clarified. The article deals with a reasonable justification for efficient impact of unmanned technologies on global agriculture, the reasons for their temporarily limited use in Russia, and prospects for the future. The classification of the UAVs and the accompanying operating procedures for each group of the UAVs were observed. Current research identified most common problems in legal regulation of the agricultural UAVs use along with their interpretation in the Experimental legal regime program and further implementation into practice. The research also observed tax and accounting aspects towards the use of unmanned aerial systems. Efficient measures were proposed to solve several problems connected with the UAV practical use in agriculture.
Keywords: Unmanned aerial vehicle, max take-off weight, state registration, legal registration, aviation regulations, flight safety, accounting system, taxable object.

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UDC 636.2.034
DOI 10.36461/NP.2025.75.3.013

MILK YIELD DYNAMICS IN PUREBRED AND CROSSBRED COWS DURING THE PEAK MILKING PERIOD
I.R. Gazeev1, Candidate of Agricultural Sciences, Associate Professor
S.V. Karamaev2, Doctor of Agricultural Sciences, Professor
A.S. Karamaeva2, Candidate of Biological Sciences, Associate Professor
1Federal State Budgetary Educational Institution of Higher Education "Bashkir State Agrarian University", Ufa, Republic of Bashkortostan, Russia, tel. 8-987-015-06-02, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
2Federal State Budgetary Educational Institution of Higher Education "Samara State Agrarian University", Kinel, Russia, tel. 8-927-651-88-54, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The purpose of the study is to improve the efficiency of breeding purebred and crossbred dairy and dual-purpose cows in the Southern Urals and Middle Volga region. Four groups of fifteen animals each were formed from the corresponding breed types: I – purebred black-and-white breed, II – crossbred with black-and-white Holsteins, III – purebred Bestuzhev breed, and IV – crossbred with red-and-white Holsteins. It was found that high milk yields in crossbred animals lead to a more pronounced decline in body condition during the peak lactation period. On the 100th day of lactation, the body condition score of crossbred cows was 0.25–0.5 points lower than that of purebred animals. Due to increased milk yield during the first lactation, crossbred black-and-white cows produced 13.9% more milk over 305 days of lactation than purebred cows (P < 0.001), and Bestuzhev cows produced 14.1% more (P < 0.001). During the second lactation, the increases were 12.4% (P < 0.001) and 12.1% (P < 0.001), and during the third lactation, 15.5% (P < 0.001) and 12.6% (P < 0.001), respectively. At the same time, the proportion of milk yield during the first lactation period, relative to the total 305-day lactation, was higher in purebred black-and-white cows by 1.4% and in Bestuzhev cows by 0.7%; in the second lactation by 0.7% and 0.7%; and in the third lactation by 0.4% and 0.7%, respectively. This indicates a more even distribution of milk yields throughout lactation and explains the higher productivity of crossbred cows. However, the increased stress on the animals' bodies resulted in a higher culling rate of crossbred cows as they aged. After the first lactation, 20.0% of animals were culled in group I, 33.3% in group II, 6.7% in group III, and 20.0% in group IV. After the second lactation, the culling rates were 41.7%, 60.0%, 21.4%, and 33.3%, respectively.
Keywords: breed, breed type, cow, peak milking period, milk yield, lactation, body condition.

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UDC 636.5.032.35
DOI 10.36461/NP.2025.75.3.012

EFFECT OF DIFFERENT TREATMENT METHODS AND STORAGE PERIODS OF HATCHING EGGS ON THE HATCHABILITY OF CHICKS
T.V. Shishkina, Candidate of Agricultural Sciences, Associate Professor,
N.V. Nikishova, Candidate of Agricultural Sciences, Associate Professor,
T.A. Guseva, Candidate of Agricultural Sciences, Associate Professor,
Yu.A. Borisov, undergraduate student, O.P. Tukanova, student
Penza State Agrarian University, Penza, Russia, tel. 8-(8412) 628-380
e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The article presents the results of research conducted on hatching eggs of laying hens of the parent herd Cobb-500. Four groups were formed depending on the method of treatment of eggs and their storage period: Group I – Formaldehyde – up to 5 days; group II – manganese chloride + egg white – up to 5 days; group III – Formaldehyde – 6 to 10 days; group IV – manganese chloride + egg white – 6 to 10 days. During the experiment, egg incubation technology was studied; the results of incubation and the quality of the hatched young were evaluated, and the results of the analysis of incubation waste were analyzed. The quality of hatching eggs generally met the requirements, as their average weight, density and shape index were within the normal range; however, the content of carotenoids and vitamin A was slightly below the standard. In group II, the highest percentage of chicks suitable for further cultivation was observed – 99.32%. Moreover, this group had the smallest number of weak and non-viable individuals as well. In group I, the percentage of chickens suitable for cultivation was the lowest – 98.16%, and it had the largest number of weak and non–viable chicks - 0.84%. An assessment of the weight of hatching eggs showed that the best result was in group II (70.1 g). This indicator exceeded the results of groups III, I and IV by 0.9, 0.4 and 0.6 g, respectively. According to the results of incubation, the following data were obtained: the hatch of young animals was 66.3%, and the proportion of unfertilized eggs was 25.4%. The largest amount of incubation waste was observed in groups I and III, where formaldehyde and magnesium chloride treatment was used, and eggs were stored longer. Thus, the treatment of hatching eggs with manganese chloride together with egg white gives better results than using formaldehyde.
Keywords: incubation, eggs, treatment, storage, quality, hatchability.

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UDC 633.853.483
DOI 10.36461/NP.2025.75.3.014

ECONOMIC ASSESSMENT OF SAREPTA MUSTARD CULTIVATION DEPENDING ON SEEDING RATE
Yu. A. Prokhorova, postgraduate; V.A. Gushchina, Doctor of Agricultural Sciences, Professor;
S.N. Alekseeva, Candidate of Eonomic Sciences, Associate Professor
Penza State Agrarian University, Penza, Russia, tel. 8 (8412) 628 367, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Assessment of agribusiness activity should be based on a number of measurable variables that provide a quantitative overview of key determinants impact on business. When cultivating Sarepta mustard varieties depending on the seeding rate, the important reason is the economic efficiency of cultivation. In this regard, current research was carried out at the collection plot of Penza State Agricultural University from 2022 to 2024 on the meadow-chernozem soils. The economic assessment of the three-year research results showed an average profitability of 37.40%, exceeding the minimum in the crop production industry (28%) but below the optimal level for grain cultivation. The most profitable variety, 62.13%, was the Pervotarovskaya variety, which is 10.92% higher than the Valenta variety, while the total costs amounted to 63.90 and 63.78 thousand rubles/ha, and the income was 103.62 and 96.47 thousand rubles/ha, respectively. For the rest varieties, the final economic efficiency indicator ranged from 32.57% (Luks variety) to 38.80% (Gorlinka variety). The lowest profitability level was noticed when cultivating the Alisa variety – 3.71%. For the seeding rate, 2.5 million seeds/ha should be considered the most optimal, since it was the most profitable among all varieties – 49,360 rubles/ha. The highest profitability level was observed for the Pervotarovskaya and Valenta varieties, which amounted to 71.58 and 64.12% with a net income of 45,890 and 41,040 rubles/ha. Profitability decreases by only 4-5% when cultivating these varieties with a seeding rate of 2.0 million seeds/ha, that does not significantly affect the final indicators. The economic assessment of the research results confirmed that the cultivation of Sarepta mustard in the forest-steppe of the Middle Volga region is economically profitable with an optimal combination of costs that are offset by the added value.
Keywords: economic efficiency, Sarepta mustard (Brassica juncea L.), net income, profitability.

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UDC 633.82: 633.15
DOI 10.36461/NP.2025.75.3.019

INFLUENCE OF GROWTH REGULATORS ON PRODUCTIVITY AND GRAIN QUALITY OF WINTER WHEAT VARIETIES
Shalygina A. A. Researcher at the Adaptive Landscape Agriculture Department of the North Caucasus Research Institute of Mountain and Foothill Agriculture – Branch of the Federal State Budgetary Institution of Science of the Federal Center
“Vladikavkaz Scientific Center of the Russian Academy of Sciences” 363110, North Ossetia-Alania, Mikhailovskoe village, E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

This article deals with winter wheat varieties response to pre-sowing treatment and foliar application with the Novosil 10% fertilizer at different stages of plant development with different application rates. Current research was carried out in 2021-2023 in the foothill zone of the Republic of North Ossetia-Alania on the experimental plots of the North Caucasus Research Institute of Mountain and Foothill Agriculture VSC RAS. Pre-sowing treatment of wheat seeds of the Grom, Bagrat, and Trio varieties with the Novosil 10% fertilizer at a dose of 50 ml/t increased the yield to 4.47; 4.74; 5.16 t/ha, while in the control conditions it was 4.02; 4.09; 4.12 t/ha. Combined application with Novosil 10% pre-sowing treatment – 50 ml/t + 30 ml/ha spraying during the growing season during tillering and heading stages, the yield of the varieties was the highest: 4.78 t/ha for Grom, 4.89 t/ha for Trio, and 5.40 t/ha for Bagrat. The yield of other varieties was higher than the control for Grom by 0.24-0.53 t/ha, Bagrat by 0.68-1.13 t/ha, and Trio by 0.36-0.62 t/ha. Seed treatment and foliar application increased the quality indicators, the absolute grain weight by 24 g/l for Grom, by 22 g/l for Bagrat, and by 20 g/l for Trio. The Novosil 10% fertilizer at a dose of 30-40 ml/ha increased the protein content in wheat grain by 1.68-1.69%, starch by 6.33-6.41%, and the weight of 1000 grains increased by 2.6-3.0 g. The net profit per hectare was from 10.3 to 20.45 thousand rubles. The profitability in the fourth variant when cultivating the Grom variety was 42.5%, the Bagrat variety – 61.0%, the Trio variety – 45.0%, and with Novosil 10% treatment the profitability was slightly – 40 ml/ha during tillering and heading stages, but higher than the control by 4.5; 18.6; 5.5%, respectively.
Keywords: sowing, norms, terms, winter wheat, yield, variety, growth regulator, grain quality.

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