Federal Standards Research Articles

Consideration of the tail dependence of copula functions in the selection of combinations of natural hazards

In accordance with the Federal rules and regulations of the Russian Federation (paragraphs 2.8, 2.9 of RR-064-17) and international standards (IAEA SSG-3), the OUAE (the object of the use of atomic energy) project should provide information on interrelated processes, phenomena and factors of natural origin identified during engineering surveys and studies, and the parameters of relevant combinations of external hazards are determined, for which an analysis of their impact on the safety of the NPP as part of the NPP design and beyond-design accidents should be performed. Combinations of hazards can have a stronger impact on the safety of the station than each impact considered separately, and the frequency of occurrence of the combination can be comparable to the frequency of occurrence of individual impacts. Currently, probabilistic approaches are not presented in the regulatory documents of the Russian Federation and international norms. The paper [1] presents a methodology based on the theory of copula functions, the practice of which has shown that the determination of the frequency and intensity of combinations is influenced by taking into account the empirical parameters of the distribution function: correlation coefficients, tail dependencies. The analysis of the effect of taking into account the value of tail dependencies on the result of choosing a model copula function within the selection of combinations of external natural factors that should be taken into account in the project of the OUAE is carried out. It is shown that the approach presented in [1] needs to be supplemented with an estimate of the value of the upper tail dependence based on statistical data, since due to a more complete application of the properties of copula functions, the depth of justification of the results increases.

Air pollution related adverse respiratory health outcomes in California’s San Joaquin Valley: evidence from 2016 linked emergency department and hospital records

The San Joaquin Valley (SJV) of California has been consistently identified as having one of the highest levels of air pollution in the US. Despite federal and state standards, the SJV has been in non-attainment status for daily PM2.5 concentrations, extreme non-attainment for 8 hr O3 levels, and attainment for NO2. An epidemiological time-stratified case-crossover design was used to estimate the relationship between exposure to NO2, O3, PM2.5 and adverse health outcomes in asthma and upper respiratory infections (URIs). This study compared pollutant exposure effects for each case during limited time intervals and adjusted for seasonality. Elevated concentrations of three criteria outdoor air pollutants are associated with increased asthma and URI-related ED visits and hospitalizations in the SJV for all ages. NO2 exposure increased the odds of having an ED visit by 2.4% in lag 1 (95% CI: 1.017, 1.031). Lags 2, 3, 4, 5, 7, 9, and 14 were statistically significant. O3 modestly increased the odds of ED visits by 0.3% (95% CI:1.000, 1.006) after immediate exposure in the warm season. In the cold season, PM2.5 estimates were significant for all lags except for lags 4 and 12. The two-week lag increased the odds by 28% (95% CI:1.218, 1.345) for ED visits, and 16.5% (95% CI:1.009, 1.345) increased the odds of being hospitalized after cumulative exposure to PM2.5. Findings suggest that SJV residents experience adverse health effects due to elevated exposure to NO2 despite attainment of federal and state pollutant standards. This study provides new evidence about the effects of three criteria air pollutants and adverse health outcomes in the SJV region. The air quality regulatory and public health governing bodies should consider revisions to regional pollutant thresholds and local public health strategies to prevent adverse health outcomes during short and prolonged periods of air pollution exposure.

Features of registration of primary documentation for accounting purposes

In accordance with the Program for the Development of federal accounting standards, a new Federal Accounting Standard 27/2021 “Documents and Document management in Accounting” was adopted back in 2021, but questions about its application in practice do not stop. Despite the fact that the draft of this standard was developed by the state regulator of accounting — the Ministry of Finance of the Russian Federation, there is a need to link this document with other legal norms. The article uses examples to reveal the order, composition and procedure for processing primary documents in various situations and reveals the possibilities of rational but legitimate document management. During the research, such methods as analysis and synthesis, comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international level.

Investment activity in intellectual property objects and their use elementary assessment in the company’s activities

The article examines the current trends of investment activity in intellectual property objects. The criteria for recognizing the results of intellectual activity as part of the intangible assets of the enterprise are defined. The economic and legal characteristics of the results of intellectual activity of modern business are given. The main initial indicators and the principles of their determination, in accordance with the new federal accounting standards, for the purposes of assessing the use of intellectual property objects are presented. Economic indicators for assessing the use of intangible assets in the activities of the copyright holder’s enterprise are proposed.

ОЦЕНИВАНИЕ СОВОКУПНОСТИ ОБОРОТОСПОСОБНЫХ РЕЗУЛЬТАТОВ ИНТЕЛЛЕКТУАЛЬНОЙ ДЕЯТЕЛЬНОСТИ НАУКОЕМКИХ ОРГАНИЗАЦИЙ, СОЗДАННЫХ ПРИ РАЗРАБОТКЕ СОВРЕМЕННЫХ ИННОВАЦИЙ

The article studies the role of intellectual property in the development of innovation economy and notes that modern results of innovation activity, as a rule, are complex high-tech products protected by a large number of protection documents both for the product as a whole and for its individual elements and manufacturing technologies. The author has determined that most scientific works on the evaluation of intangible assets value are devoted to the analysis of methods for assessing the value of individual types of intellectual property, and the existing publications do not include recommendations and description of approaches to the evaluation of the aggregate of transferable results of intellectual activity of knowledge-intensive organizations created during the development of modern innovations, due to their structural complexity. The author has developed and proposed a methodological framework for the valuation of a set of negotiable results of intellectual activity of knowledge-intensive organizations created in the development of modern innovations by the cost, income and comparative approaches in accordance with the requirements of the new federal valuation standards adopted in 2022.

ПРОФОРИЕНТАЦИЯ ШКОЛЬНИКОВ НА ОБУЧЕНИЕ СПЕЦИАЛЬНОСТЯМ ЛЕСНОЙ И ДЕРЕВООБРАБАТЫВАЮЩЕЙ ПРОМЫШЛЕННОСТИ

One of the oldest, but nevertheless the most important sectors of our country’s economy is the forestry and woodworking industry, which is currently experiencing a serious shortage of personnel. This article examines the problem of career guidance to attract applicants to study under programs implemented within the framework of federal educational standards of secondary vocational education and higher education related to forestry, which are the basis for ensuring the economic development of a number of regions rich in forest resources. In addition, the authors evaluate approaches to career guidance, describe effective tools for attracting schoolchildren to master the professions necessary for working in the forestry and woodworking industries.

Information and methodological support for real estate valuation in the context of economic transformation

The article presents an analysis of the role of information and methodological support for the process of valuation of real estate objects in the general research procedure. In the context of modern regulation of valuation activities in the Russian Federation, the structure and content of general and special federal valuation standards are disclosed, as well as the main problems that have a negative impact on the scope and content of the study aimed at determining the value of assets. It is noted that the issues of the validity of the applied approaches and methods of real estate valuation are closely interconnected with the level of credibility, reliability and sufficiency of external, internal, analytical and regulatory information, on the basis of which various stages of calculating the value of objects are carried out. The proposed solution to the problems of information and methodological support for evaluation studies is aimed at increasing the level of reliability and validity of the final cost of objects. The authors propose a system of price-forming factors and indicators, the consideration of which, when implementing various assessment methods, is necessary in the context of the transformation of the national and regional economy.

ИНВЕНТАРИЗАЦИЯ ПО ФЕДЕРАЛЬНОМУ СТАНДАРТУ КАК ИНСТРУМЕНТ ВНУТРЕННЕГО КОНТРОЛЯ ОРГАНИЗАЦИИ

The article discusses the changes caused by the introduction of federal accounting standards FSB 5/2019 “Stocks” and FSB 28/2023 “Inventory”. The changes affected the determination of the value of an inventory item during inventory, the rules for evaluating and conducting inventory, and the concept of fair value. The objects have also been identified, information about which is subject to disclosure in the accounting statements of the organization.

ИССЛЕДОВАНИЕ ВОПРОСА СВЯЗИ ИНФОРМАЦИОННОЙ МОДЕЛИ СТРОИТЕЛЬСТВА ОБЪЕКТА (BIM) И СМЕТНОЙ СТОИМОСТИ ОБЪЕКТА

An information model of a construction project (BIM-model) is an integral part of the project at the design and construction stages now days. The BIM-model contains parametric data about the object, the resources used and serves as a basis for making, as a rule, technological decisions. There is a need to transparently indicate the connection between the BIM model and the cost of the object, which is a key indicator when making management decisions. The information model is implemented in the IFC format, and estimating programs do not support this option for data transfer. In particular, the transfer of estimate data occurs using XML files. This discrepancy requires revision at the conceptual and software levels, including organizing a common data environment. The purpose of the work. The article is related to identifying the connection between the properties of the information model of the object and the estimate properties that should be included in the model parameters at all stages of the object's life cycle. Materials and methods. In the process of writing the article, general scientific methods and research techniques were used: descriptive method, comparison method, analogy method, generalization method, and systems approach. In preparing the work, the data of regulatory and methodological documents in the field of information modeling in the Russian Federation and international standards for the content and filling of the information model of the object were used. For testing, design and estimate documentation for the repair of an element of an administrative building was used. Results. A feature of the work is the development of the filling of the BIM-model with estimate properties depending on the level of development of the model (LOD), taking into account the requirements of regulatory and methodological documents in the field of construction and international standards. A method is proposed for the formation of a set of estimate properties, which can be further adapted to the needs of the customer depending on the type of construction, stage of the project life cycle and estimate standards. Conclusion. The results of the work can be used to form methodological documents on the organization of the general data environment at the stages of the life cycle of a capital facility.

ASSESSING THE EFFICACY AND CHALLENGES OF THE JUVENILE JUSTICE AND DELINQUENCY PREVENTION ACT (JJDPA) IN THE US JUVENILE JUSTICE SYSTEM

The Juvenile Justice and Delinquency Prevention Act (JJDPA) of 1974 stands as a significant federal law in the United States, aiming to establish federal standards for treating youth within the criminal and juvenile justice systems. This paper assesses the effectiveness of the JJDPA's application in the juvenile justice system while highlighting the challenges encountered during its implementation.

ИНСТРУМЕНТАРИЙ БУХГАЛТЕРСКОГО УЧЕТА В ЦИФРОВОЙ ЭКОНОМИКЕ И ЕГО ГАРМОНИЗАЦИЯ

The paper examines the issues of using accounting tools necessary to systematize information on the performance of economic entities of various groups: commercial organizations of the real sector; non-profit organizations of the real and public sectors; organizations of the budgetary sphere; taking into account the possibility of its harmonization in order to bring together the methodology of national accounting for external and internal control of the reliability of information. The characteristics of the main accounting tools are given, taking into account the content of the requirements of modern legal regulation. The methodological basis of the work was general scientific principles and research methods: analysis and synthesis, logical linking, systematization. The author’s position on the issue of harmonization of accounting tools for economic entities of various groups in relation to accounts and accounting registers is presented. The proposed structure of the accounting account is based on the structure of the budget accounting account, since its structure is more suitable for detailing information that can be used for management purposes, which is especially important in modern conditions. Accounting registers can be harmonized based on those used in the public sector. Transaction journals group information in a chronological and systematic manner based on the source document, indicating its number and date, which is preferable from the point of view of internal control. For commercial organizations, they can also be generated in an accounting program. The need to harmonize accounting tools is due to the fact that federal standards for the commercial sector and the public sector implement the same principles of accounting and reporting. Conceptual approaches to accounting are disclosed in the Law «On Accounting», establishing the same accounting rules for the same objects of accounting supervision. The proposed author’s approach to the harmonization of accounting tools for various groups of economic entities, and its use to reflect information about accounting objects, can be implemented in the process of improving legal regulation in order to control the activities of commercial organizations, especially those that receive funding from state budget. The main results obtained by the author make it possible to standardize information processing algorithms in the digital environment.

ГЕОГРАФИЯ БЕЗ ГРАНИЦ: ИНФОРМАЦИОННЫЙ ПОРТАЛ И ЕГО ВОЗМОЖНОСТИ

The problems of studying and teaching geography, highlighted in the Concept of Geographical Education(2018), have not lost their relevance at present. The new federal standard of basic general education and the content ofthe school geography course, special attention to geographic information and modern ICT in work with schoolchildrenand university applicants have determined the significance of localizing regional geographic and local history informationin the online space to ensure common access and interaction opportunities for stakeholders in the field of geographic andenvironmental education.Digital educational content and digital educational resources are not innovative solutions in expanding the possibilities of presenting school disciplines, but they are rare in implementing the tasks of developing and improving theregional educational system. The goal of the Geography Without Borders project is to improve continuous environmentaland geographical education by expanding the interaction between universities, schools, and employers through the introduction of platform-based, digital, and network tools. At the first stage of implementation, the project is of a regionalnature, it is filled with regional geographic and local history information.The web portal is developed on Evolution CMS, a free open-source solution for site management; Bootstrap CSSframework, designed for adaptive web development, is applied. HTML, CSS, JavaScript, PHP, and MySQL have beenused in the creation and operation of the site. The structure of this portal includes resource blocks for schoolchildren(research projects, Olympiad movement, independent educational resources, etc.), for geography teachers, a block foremployers, an information block for parents, and a block for the Perm Regional Branch of the Russian GeographicalSociety. The portal structure does not remain static. When user requests change, the portal is also ready to change andadapt to changes in the external and internal environment.The implementation of the project Geography Without Borders will make it possible to solve problems of regionalgeographical and environmental education, and of regional studies

Научная дискуссия об экономической сущности нефинансовых активов в учреждениях высшего образования

Subject/topic. The subject area of our research is non-financial assets of educational organizations of higher education. In accordance with the Federal Law “On Education in the Russian Federation”, the main goals of the activities of these organizations are educational activities in educational programs of higher education and scientific activities.
 Goals/objectives. The purpose of the article is to study the economic essence of non-financial assets in higher education institutions. To achieve the set goal, the following tasks were set and solved within the framework of the study: definitions of assets in the economic literature were systematized; the characteristics of rights to receive economic benefits are presented in accordance with the conceptual framework for the presentation of financial statements; a comparative description of the concepts “useful potential” and “future economic benefits” is given in accordance with the current federal accounting standards for public sector organizations.
 Methodology. The methodological basis was such methods as comparison, method of systematization and generalization of data.
 Results. Based on a study of the definition of assets in the economic literature (Table 1), the author’s definition of assets of educational organizations of higher education is presented, a comparative description of the concepts of “useful potential” and “future economic benefits” is given in accordance with the current federal accounting standards for public sector organizations.
 Scope of application of the results. The results of the study can be used both in theory and in practice of the development of non-financial assets in higher education institutions.
 Conclusions/Significance. Research into the theoretical aspects of the economic essence of non-financial assets as an object of accounting supervision in higher education institutions contributed to the formation of our own definition of the essence of this type of asset.

Algorithmic Thinking: Educational Causes of Development and Place in the Classification of Types of Thinking

As a result of the analysis of the socio-economic consequences of the widespread prevalence of algorithmic thinking among Russian youth, a conclusion was made about the large-scale transition of the negative consequences of this phenomenon from the sphere of education to the country's economy. It is this conclusion that determines the purpose of further research: conducting a psychological analysis of the fundamental educational reasons for the development of algorithmic thinking among Russian youth as thinking according to patterns, and its place in the classification of types of thinking. When conducting the study, the patterns of productive thinking, determined by the presence of a problem situation, were used. During the study, the following methods were used: a general analysis of scientific and scientific-methodological literature on the problems of the development of various types of thinking; a form of analysis through synthesis that allows one to identify new properties of a problem situation that are not directly visible in perception itself. As a result of the analysis of scientific and scientific-methodological literature, the existence of two different types of algorithmic thinking was revealed: algorithmic mathematical and algorithmic template. Psychological analysis through the synthesis of currently generally accepted types of thinking and methods of their development, as well as teaching methods underlying the federal state standards of general education and their results, showed: technologies for the formation of “universal educational actions”, which are the basis of teaching methods in accordance with federal state educational standards - do not lead to the internalization of external action into internal action (into the mental form of performing the action). Having undoubted advantages for external control of students’ development of a mental form of performing an action, this teaching method develops and reinforces only the techniques of template algorithmic thinking (thinking according to templates), moreover, as a form of activity, instilled as a skill and remaining alien to oneself. trainee. It is concluded that further research is necessary to find the most optimal way out of the extremely negative consequences of this situation.

Formation of Universal Competencies of Future Teachers in the Network of Regional Universities in the North-West Region of Russia

Regional universities, while continuing to be an important link in the regional system of higher education, are a key indicator of the region’s competitiveness at the federal level. One of the main areas of higher education is pedagogical education, the uniqueness of which lies in the fact that it belongs to the mass, widely demanded, on the one hand, and makes high demands on future teachers, on the other hand. According to the requirements of the federal educational standards of higher education, universities contribute to the versatile development of the individual, starting with the enrichment of knowledge and ending with the formation of universal competencies. Having a high degree of formation of universal competencies, future teachers become effective and sought-after specialists with generally recognized and socially approved behavior patterns. This article discusses the features of regional universities, formulates the concept of universal competencies of future teachers and defines the structure of these competencies. The purpose of the study is to determine the level of formation of the components of universal competencies of future university teachers in the North-West region of Russia. The study used theoretical (analysis and generalization of scientific and methodological literature that studies the implementation of the competency-based approach and the problems of assessing universal competencies, as well as revealing the essence of the educational process in higher educational institutions) and empirical research methods (remote survey using the online tool «Google Forms» and statistical method aimed at determining the level of formation of the components of the universal competencies of future teachers). The results of the evaluation of the formation of the components of the universal competencies of future teachers showed, on the whole, an advanced, but heterogeneous level of their formation. The data obtained in the course of the study indicates the need for purposeful formation of the components of the universal competencies of future teachers.

СООТНОСИМОСТЬ РОССИЙСКОГО ПОДХОДА К СТАНДАРТИЗАЦИИ УЧЕТНО-ХОЗЯЙСТВЕННОГО ПРОЦЕССА И ЕГО ЗАРУБЕЖНЫХ АНАЛОГОВ (МСФО И USGAAP)

The article examines the process of development of the modern Russian system of accounting and economic activity in the context of the influence of Western (primarily North American - US GAAP and international – IFRS) accounting practices on it; substantiates the expediency of a deeper perception of the ideas of accounting correlation with the managerial nature contained in the concept of IFRS. The author states the existence of structural problems in the process of reforming accounting in Russia in connection with the chosen course of convergence of federal accounting standards (FSB) with international ones and indicates ways of possible solutions to these problems, including through the creation of a system of domestic standards (by analogy with the FSB) in the field of management accounting

On the role and university status of economic theory: transformation in modern russia

The stages of transformation of the system of theoretical economic knowledge in general and economic theory, in particular, for the period since the 90s of the last century are shown. The stages of transformation are linked to the adoption of state educational standards (SES), federal state standards (FSES) of higher professional (higher) education, which led to the destruction of this system, the loss of economic theory of its main functions, the transformation of its content in the direction of traditional economics. The objective process of digitalization of the economy also had a significant impact on the content of economic theory. Based on their own experience of teaching economic theory at a university, the authors give a critical assessment of the period of its transformation and draw attention to the fact that the crisis of economic theory as an academic discipline is a consequence of its crisis as a branch of scientific knowledge.

Changes in income accounting in various situations

In accordance with the Program for the development of federal Accounting standards, new standards “Accounting statements of organizations” and “Income” will be adopted in the next five years. Due to the fact that the drafts of these standards are being developed by the state accounting regulator and the non-state accounting regulator, the ncomposition of accounting indicators is currently not synchronized. The article uses examples to reveal the accounting procedure for income from the main activities of organizations (revenue) in various situations and the disclosure of other indicators accompanying the recognition of revenue in accounting statements. During the research, such methods as analysis and synthesis, comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international level.

New approaches to generating information about intangible assets in financial statements

The article presents the results of a study of methodological approaches to the formation of information about intangible assets in the financial statements of organizations. The program for the development of federal accounting standards involves the adoption of a new standard dedicated to accounting reporting, which will replace the current PBU 4/99 “Accounting reporting of an organization” and will also contain rules for drawing up explanations for reporting, including additional information about accounting objects, in particular about intangible assets. In order to implement this Program, Project FSBU 4/2023 “Accounting (financial) reporting” has been developed. This article presents the results of a study of new approaches to the generation of reporting information on intangible assets contained in this Project. The results of a comparison of the rules for the formation of reporting information on intangible assets set out in the FSBU 4/2023 Project with the regulations for reflecting such information in PBU 4/99 “Accounting statements of an organization”, in Order of the Ministry of Finance of Russia No. 66n dated July 2, 2010 “On forms of financial statements of organizations” and in FAS 14/2022 “Intangible assets”. Both expedient and controversial aspects of methodological approaches to the formation of reporting information on intangible assets are substantiated. Recommendations for resolving controversial aspects are presented.

Требования охраны труда и промышленной безопасности в угольной промышленности

The article examines the system of legal and regulatory framework of occupatioal safety and industrial safety for the enterprises in the coal industry. Analysis of the international and Russian legislation showed the close relationship and interdependence of safety regulation in these areas of law. A significant contribution to the development of legal regulation of the occupational safety and industrial (production) safety was made by the conventions of the International Labor Organization. In 1995, the International Labor Organization adopted the Occupational Safety and Health in Mines Convention, which sets the norms relating to both occupational health and safety. In Russia, the key legislative acts regulating relations in the areas under consideration are the Labor Code of the Russian Federation and the Federal Law «On Industrial Safety of Hazardous Production Facilities». The article provides an overview of the functions and powers of the federal executive authorities in the field of occupational safety and industrial safety, and also analyzes the types of regulations establishing requirements in these areas, and the federal norms and rules in the field of industrial safety at the coal industry facilities. Based on the conducted analysis, the following conclusion was made: organizational and technical requirements for occupational safety are in systemic unity with the industrial safety requirements established in federal standards and regulations. Other occupational safety requirements aimed at ensuring a system for preserving the life and health of the employees in the process of work should be established in the Occupational health and safety rules for the employees in the coal industry.