Vol 107, No 8 (2018)

The paper presents a comparative analysis of the methods of depreciation such as the straightline method, reducing balance method of depreciation, writeoff the sumofthe years’digits over period of useful life; unitsofproduction method with regard to refrigerating equipment of an industrial enterprise. The analysis of depreciation using different methods was carried out; the fixed assets of an industrial enterprise were taken as an example. It was shown that using the methods of accelerated depreciation (reducing balance method and sumofthe years’digits one) in the early years of the use depreciation was over charged in comparison with the straightline method; the subsequent years it was undercharged that influenced the taxable income rate of the enterprise.

The paper examines the major types of loss occurring in supply and exhaust ventilation systems; this loss contribution to total loss was estimated. Pressure loss in sectors of active supply and exhaust ventilation was measured. Also the loss due to air leak of supply ventilation systems and outside air admixture of exhaust systems was considered. The analysis was carried out using an entropic and statistical method.

UV radiation at 200-300 nm wavelength exerts antiseptic influence upon foods. UV radiation is adsorbed by proteins, DNA and RNA and provokes chemical changes that damage a microorganism cell. Also UV radiation influences other quality indices of fruit and vegetable products depending on treatment mode and storage conditions. In addition to UV radiation treatment it is possible to use cold storage and modified atmosphere (MA). The researches of efficiency of a complex tomatoes treatment by UV radiation during cold storage using MA were carried out. The inhibition of phytopathogenic microflora and quality preservation during a prerealization period of storage were proved. The complex influence resulted in the retardation of ripening processes and tissues ageing, also the stability of the resistance of tomatoes to pathogenic agents for a longer period was observed, storage life increased 1,5-2 times.