Federal Standards Research Articles

U.S. EPA oversight of pesticide traits in genetically modified plants and recent biotechnology innovation efforts.

Before pesticides can be sold in the United States, the United States Environmental Protection Agency (EPA) must evaluate them thoroughly to ensure that they meet U.S. federal pesticide registration standards for human health and the environment. EPA considers pesticidal substances produced and used in plants as pesticides and defined them in the regulations as "plant-incorporated protectants" (PIPs). PIPs that are created through conventional breeding are exempted from registration requirements, while those created through biotechnology require individual assessments and approval by EPA before they can be distributed or used. This currently includes PIPs that are identical to those that could be moved through conventional breeding but are created through biotechnology (e.g., through genome editing or via precision breeding techniques). EPA proposed an exemption in October 2020 to allow certain PIPs created through biotechnology to be exempt from EPA requirements for pesticides where those PIPs: 1) pose no greater risk than PIPs that EPA has already exempted, and 2) could have otherwise been created through conventional breeding.

Probabilistic risk assessment of residential exposure to metal(loid)s in a mining impacted community

The “Gold Country” region of California is impacted by legacy and active gold mines. Concomitantly, Gold Country has an increased rate of female breast cancer relative to the state average. Using community-based participatory research methods, 40 participants completed surveys and collected a total of 354 water, soil, home-grown foods, and dust samples from their homes, which we compared to state, federal, and international contamination standards for arsenic, cadmium, and lead. All soil samples exceeded U.S. EPA and California EPA soil standards for arsenic. When comparing other media to state, federal and international standards for arsenic, cadmium, and lead, 15 additional exceedances for indoor/outdoor dust, drinking water, and/or vegetable were documented. A probabilistic risk assessment was conducted to determine an adult female's exposure to arsenic, cadmium, and lead and estimated risk. Arsenic exposure, due largely to water (63.5 %) and homegrown food (33.3 %), presents carcinogenic risks in excess of the EPA recommended upper limit for contaminated sites (1 × 10−4) in 12.5 % of scenarios, and exceeds a risk level of 1 × 10−6 in 98.0 % of cases. Cadmium exposure results mainly from homegrown food consumption (83.7 %), and lead exposure results from a broader range of sources. This research indicates that rural areas in Gold Country face environmental exposures different than in urban areas. Exposure to arsenic in the female population of Gold Country may be driven by consumption of home-grown foods and water, and exposure to cadmium is driven by home-grown food intake. Since mining sites are of concern internationally, this risk assessment process and associated findings are significant and can be used to inform and tailor public health interventions. The weight of the evidence suggests that the arsenic exposure identified in this study could contribute to increases in the cancer rate among those living in Gold Country, California.

Development of a Methodological Approach to Support and Analysis of the Execution of Standards for Diagnostic and Treatment Processes in a Multidisciplinary Hospital

Standardization is one of the most important tools for ensuring the quality of medical care. The paper presents analysis results of a number of existing federal and regional standards that regulate the processes of providing medical care, which confirm the need and expediency of developing internal standards for diagnostic and treatment processes (DTP) in a medical institution. The authors also formulate requirements for their minimum content. The importance of the effective implementation of the developed internal DTP standards necessitates the development of a methodological approach to standard execution support and analysis.The approach presented in the article is methodically based on the use of modified operogrammes, which allow taking into account the DTP specifics and resource equipment of a particular medical institution. The authors propose key areas for standard execution support and possible forms of implementation in information systems, as well as basic directions for standard execution analysis with integral indicators for assessment of those standards.Approbation of the developed methodological approach was carried out on the example of the N.V. Sklifosovsky Research Institute for Emergency Medicine in terms of DTP standard execution support and analysis in relation to ordering laboratory, instrumental tests and consultations at various stages of the patient treatment process. The results of the approbation confirmed that the introduction of the methodological approach increases the effectiveness of the implementation of the developed DTP standards in the activities of a medical institution, and also ensures the achievement of a number of important systemic management effects.

Assessment of the impact of the formation of water resources and the quality of surface waters of the Lena River basin

Ongoing active development of natural resources, changing climatic conditions (including permafrost melting) In Eastern Siberia, it is necessary to control changes in the ecological state of the environment, one of which is surface water. The Roshydromet system has established and successfully operates a network of regime observations of the state and pollution of surface waters of the Russian Federation, ensuring the unity of measurement of the content of major pollutants in water according to uniform methods certified in accordance with the requirements of regulatory documents of the Russian Federation and international standards. In this paper, the formation of the quality of the surface waters of the Lena River basin under conditions of non–stationary climatic processes on the one hand and the anthropogenic component on the other is considered. Based on the analysis of statistically processed long–term data (2011-2021) obtained by the state monitoring network of Roshydromet, an assessment of the water quality of the Lena River and its major tributaries - the Vitim, Olekma, Aldan, Vilyu rivers is given. The spatio-temporal distribution of characteristic pollutants in the water of the rivers of the basin has been studied: organic substances (according to BPK5 and COD), phenols, petroleum products, iron, copper and zinc compounds. It was found that in the conditions of the Arctic climate, the seasonal distribution of organic substances in surface waters was insignificant. The presence of heavy metal compounds in the water of the Lena River basin water bodies is mainly due to anthropogenic sources of pollution. In the long-term plan, the water of the rivers of the Lena River basin was assessed as the 3rd satisfactory quality class.

DEVELOPMENT OF NATIONAL STANDARDS OF THE RUSSIAN FEDERATION FOR THREE AND TWO-LAYER PANELS HAVING THIN CLADDING SHEETS AND FOAM INSULATION

Introduction. At present, the overall production of light two- and three-layer wall panels and coatings having metal claddings and efficient insulation is continuously increasing in Russia. Especially relevant is the use of sandwich panels, since industrial and administrative buildings can be quickly erected, thereby significantly reducing their payback period. Regulatory documents regulating the production processes of panels were mainly developed in the 1970s and 1980s. However, over the past 40–50 years, much has changed in the technology of panel production, including the development of advanced materials for panel layers, new structural joints, and approaches to assessing the safety of panels. New federal standards for panel constructions and testing methods were developed in order to account for the changes in the intervening period.Aim. In this work, changes that occurred in the production of laminated panels are addressed, including changes in technical requirements for panel design solutions, butt joints, panel materials, methods of selecting and testing insulation and panels, and safety and environmental protection, in order to inform the manufacturers and consumers on the use of new documents in the production and application of panels.Materials and methods. When developing new regulatory documents (GOST R), the existing documents and results of panel testing at the TSNIISK named after V.A. Koucherenko were analyzed, along with the identification of new materials and technical solutions on the basis of the technical materials of manufacturing plants.Results. The work established current technical requirements for panel design solutions, butt joints, panel materials, methods of selecting and testing insulation and panels, and safety and environmental protection. The following new provisions are given in the developed standards: the scope of application and classification of indicators are expanded, more efficient butt joints for panels are recommended, the consumption of insulation material is reduced, and new methods of testing insulation materials are proposed.Conclusions. The implementation of the developed GOST R will optimize the manufacturing process of two- and three-layer panels having efficient insulation, along with reducing the labor intensity of their production.

The possibility and necessity of deviation from the requirements of accounting standards

The article considers the specifics of the practical application of the possibility of deviations from their requirements provided for by both international and Russian accounting standards in extremely rare cases, the range of which is not outlined by these standards, which may include global and local financial crises, political instability and hostile actions, sanctions against individual legal entities, etc. The peculiarity is that even in conditions of market instability, volatility of observed market indicators, significant uncertainty of economic activity of Russian enterprises and organizations,deviation from the current accounting rules will lead to worse consequences than their strict compliance. Despite the declaration of convergence of Russian federal accounting standards with international Financial Reporting Standards on the issue of deviation from the established accounting rules, practical recommendations are generated mainly by the domestic nonstate accounting regulator. 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 accounting departments of modern organizations,in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting and reporting. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting and reporting at the domestic and international level (including accounting problems in healthcare organizations).

Problematic aspects of the normative regulation of modern Russian accounting

Currently, the reform of Russian accounting is actively continuing, which is being implemented in the course of the implementation of the Program for the Development of Federal Accounting Standards (FSBU). As a result of the implementation of these Programs, new FSBs are adopted, which significantly change many regulations in the field of accounting for various objects and business transactions. Such changes apply to all organizations (including healthcare organizations) that are subject to the new FSB. The article examines trends in the development of new FSB based on a comparison of the content of the Programs for the development of federal accounting standards for the periods 2018–2022 (according to the Order of the Ministry of Finance of Russia dated 18.04.2018 No. 83n), 2019–2021 (as amended by the Order of the Ministry of Finance of Russia dated 05.06.2019 N 83n), 2022–2026 (according to the Order of the Ministry of Finance of Russia dated February 22, 2022 N 23n). It is substantiated that despite the postponement of the dates of adoption of some FSBs to a later date, the development and adoption of new FSBs is proceeding quite intensively. As one of the features of the regulations of the new FSB, the requirements for the direct use of certain rules of international financial reporting standards included in them are analyzed. These requirements are systematized in various new FSB. It is substantiated that, according to the requirements of the new FSB, it will be necessary to apply the rules of IFRS 13 “Fair Value Measurement” and IAS 36 “Impairment of Assets” to the greatest extent. The Decrees of the Ministry of Finance of Russia on the introduction of IFRS in the territory of the Russian Federation are given, which will need to be guided by the application of the IFRS rules required in the new Russian FSB. The research methods were comparison, analysis, synthesis, grouping method, systemic and logical approaches. As a result of the study, the positive and problematic aspects of the innovations of the new FSB are systematized.

Standardization of valuation activities in the field of property

The present research paper demonstrates the relevance of standardization of valuation activities in the assessment of the market and other values of real estate. It characterizes the changes in the federal valuation standards that took place in the Russian Federation in 2022. It indicates the remaining elements of ambiguity in the federal valuation standards, which do not allow to ensure the rights of consumers of valuation services, to increase the objectivity of the performed calculations and conclusions of the market value of the object, which most adequately reflects the current situation on the market. The possibility of additional use of International Financial Reporting Standards and International Auditing Standards for clarification of the provisions contained in the federal standards of assessment. There are pointed out the necessity of developing the Methodological recommendations for the appraisal of different kinds of values named in the federal law on the appraisal activities and in the federal appraisal standards. A provision is formulated that the term cost should be used in two meanings: as an economic category and as a valuation index Interpretation of the concept of cost as an economic category is given. A proposal to increase the number of methods included in the cost approach has been made. The new method of the cost approach, the method of discounting the estimated cost with the help of which market cost of real estate can be estimated has been offered. The main conclusions and proposals are formulated.

When Federal Standards Crash and Burn: The Need to Distinguish Aviation Product Liability Claims from In-Air Operations Cases

If you are injured in an aviation disaster or lose a loved one in a plane crash, may you seek recovery under state law? Do federal regulations provide adequate opportunities to compensate aviation crash victims? These are questions few people think to ask themselves. A more common query is what entity regulates the more than 16 million flights that occur yearly in the U.S., and how do you know whether the aircraft you fly on are safe? The tragic Boeing 737 MAX crashes initiated a federal oversight investigation into the Federal Aviation Administration (FAA). Industry whistleblowers revealed severe lapses in the FAA’s aircraft certification regime and a culture that promoted unsafe practices in aircraft design and manufacturing. Despite crucial reforms, the ability of uniform federal standards to protect aviation consumers is under fire. In a majority of U.S. jurisdictions, the Federal Aviation Act and associated federal regulations preempt all state law claims in aviation safety cases. The effect of this approach—few plaintiffs recover in aviation product liability suits, and the families of aviation crash victims go uncompensated. However, in Sikkelee v. Precision Airmotive Corp., the Third Circuit offered a new approach that advocates for field preemption for in-air operations claims but allows recovery under state law for aviation product liability cases. This approach adequately compensates aviation crash victims without undermining the FAA’s extensive and effective in-air regulatory scheme. This Comment addresses recent reforms to the FAA’s aircraft certification program and the ongoing circuit split regarding federal preemption of aviation safety claims. Further, this Comment seeks to analyze the fundamental differences between in-air operations regulations and rules governing aircraft design and manufacture to explain why different treatment of these claims is warranted. Ultimately, this Comment advocates for the Sikkelee methodology to provide ample opportunity for plaintiff recovery without unnecessarily undermining FAA regulatory authority.

The use of virtual reality technology in training transport industry specialists

The issue is relevant under consideration i due to the rapid development of virtual and augmented reality technologies (VR, AR), their active use in education and all engineering and technology areas which requires the development of competencies additional to those already existing in federal standards, which expand knowledge, skills and abilities of students by immersing them in the virtual reality mode. The results of the analysis of information on the use of virtual and augmented reality technologies in the educational process can be used in the development of VR / AR simulators for training transport industry specialists. The study developed a lesson based on the VR technology for logistics and transport management students and a lesson flow chart and modelled a scenario for VR space using 3D models and visualization. The study showed that it is necessary to use VR-technologies in training transport industry specialists to improve knowledge and skills in mastering disciplines related to the transport industry.

Инструментальные методы и их применение во внутреннем финансовом контроле и аудите бюджетного учёта и отчётности

Budgetary sphere is subject to the risks of budget accounting and reporting violations, which managers and accountants face. To reduce risks and confirm accuracy of accounting and reporting, modern control and audit tools are used at the level of departments and institutions. Internal control and audit in recent years are constantly being reformed and transformed on the basis of goals and objectives. Federal standards are used to regulate internal financial audit, and normative base for internal financial control is far from being perfect and is not very clear in practice. In this regard, there are many discrepancies, interpretations and understanding of organization of these types of control in institutions. The purpose of the study is to compare internal financial control and audit in the public sphere, substantiate the unity and opposite of the control purpose and describe verification methodology and the tools. The research methodology is based on application of monographic research methods, discussion, analysis of normative base, economic substantiation of the provisions of departmental regulations in the field of control and audit, comparative assessment of internal financial control and audit. As a result, comparative assessment of internal financial control and audit is given, and the relationship between internal financial control and audit is demonstrated. This relationship can be traced through the purpose of these types of control. The importance of methods, ways and techniques of control and audit as components of the tools of the controller and auditor is substantiated. It is shown which methods are used in practice by internal auditors, and which are used by internal controllers, and what methodological and instrumental relationship is between them.

Influence of the structure of construction organizations inventories on the balance sheet liquidity

The article addresses the issue of the impact of the structure of inventories on the liquidity and solvency of construction organizations. In 2019, the Ministry of Finance of the Russian Federation enacted new federal accounting standards FSBU, which expanded the composition of inventories and changed the approach to their valuation. The indicator “Inventories” in the balance sheet has a versatile structure, which depends on many factors, including the type of construction organization (customer, developer or contractor), the terms of construction contracts, the nature of the construction work performed and others. The task of analysis with regard to the structure of inventories is closely related to the task of improving the reliability of reporting and defining the liquidity and level of solvency of construction organizations. The article examines the structure of inventories in construction organizations of different types and their reflection in accounting, and reveals the influence of factors on different groups of inventories, which constitute a significant share in the total structure of inventories, as well as analyzes the main factors affecting the structure of inventories and considers the problems of construction organizations in reflecting the real value of inventories in the balance sheet. In addition, for preventive diagnostics and adjustment of reporting items, recommendations are given on how to reflect the structure of inventories in additional analytical internal supporting reporting.

Development of accounting and analytical support for the evaluation of investments in innovations by industrial enterprises

Introduction. New technological and economic challenges of our time demandindustrial enterprises to apply innovative approaches to the organization of production and management, therefore, investments in innovation are becoming one of the trends of sustainable development. Informed investmentdecisions require information and methodological tools, including accountingand analytical support. The purpose of the work is to consider the current state and directions of development of accounting and analytical support for the evaluation of investments in innovations by domestic industrial enterprises. Materials and methods. The paper analyzes approaches to the definition of accounting and analytical support; the author proposes their interpretation of the definition. The regulatory framework governing the accounting of investments in innovative development, the objects of which are R&D and intangible assets, as well as regulatory and author’s approaches to assessing the investment efficiency of projects are reviewed. Results. New federal accounting standards are compared and critically analyzed; a numberof recommendations on the application of the standards were proposed. Classical methods of investment evaluation are revealed; their advantages and weaknesses are identified. The development trends for the evaluation methods applied to the investments in innovations, proposed by modern researchers, and based on the decision tree, fuzzy set theory, multi-criteria approach, etc. are reviewed, and their advantages and disadvantages are described. Conclusion. The application is justified; the methodology derivedfrom the growth of the company’s value and applied to evaluate the innovationinvestment efficiency for the innovations is described and illustrated, since it reflects the ability of the enterprise to generate and multiply profits. The results of the work can be used by the scientific community to develop further directions for the development of accounting for investments in innovation and investment analysis, as well as by business entities to generateaccounting policies and accounting systems, as well as to assess the effectivenessof investments in innovation in order to ensure economic security and sustainable development.

ИСТОКИ ВОЗНИКНОВЕНИЯ НОВЫХ ПОДХОДОВ К ОРГАНИЗАЦИИ БУХГАЛТЕРСКОГО УЧЕТА АРЕНДЫ

The article discusses the adoption of new federal accounting Standards (FSB), the methodological basis of most of which is determined by the provisions of the relevant International Financial Reporting Standards (IFRS). However, while the latter are taken for granted, in practice they themselves are developed and adopted as standards not immediately, but after lengthy and ambiguous discussions and approvals. Not all methodological innovations in IFRS are unambiguous and unanimously recognized in the professional community. An example is the recently adopted new federal accounting standard FSB 25/2018 “Lease Accounting”. It is based on a similar international standard IFRS 17 “Lease”. The article discusses some controversial issues related to the history of the adoption of the latter and the transition to a new model of lease accounting.

Problems of preserving the languages of the peoples of the North Caucasus in the modern period

The paper analyzes the language policy and its implementation in the North Caucasus in the modern period. The experience of the work of the state authorities and educational institutions in the language sphere is studied. It is noted that in Russia the problem of preserving the languages of the peoples of the country, including the peoples of the North Caucasus, became urgent after the native (national) languages were excluded from the federal educational standard. After some discontent, amendments were adopted to the articles of the law ‘On education in the Russian Federation’. Students in Russian schools were provided the opportunity to study Russian as a native language along with the possibility of receiving education in their native languages from among the languages of the peoples of the Russian Federation. The subjects of the Russian Federation have sufficiently developed laws and regulations that ensure the preservation and development of the languages of the peoples of the North Caucasus. The paper investigates the factors that negatively affect functioning of the languages of the peoples of the North Caucasus, and the role and significance of the Russian language in interethnic relations.

Minimizing emissions from grid-based hydrogen production in the United States

Low-carbon hydrogen could be an important component of a net-zero carbon economy, helping to mitigate emissions in a number of hard-to-abate sectors. The United States recently introduced an escalating production tax credit (PTC) to incentivize production of hydrogen meeting increasingly stringent embodied emissions thresholds. Hydrogen produced via electrolysis can qualify for the full subsidy under current federal accounting standards if the input electricity is generated by carbon-free resources, but may fail to do so if emitting resources are present in the generation mix. While use of behind-the-meter carbon-free electricity inputs can guarantee compliance with this standard, the PTC could also be structured to allow producers using grid-supplied electricity to qualify subject to certain clean energy procurement requirements. Herein we use electricity system capacity expansion modeling to quantitatively assess the impact of grid-connected electrolysis on the evolution of the power sector in the western United States through 2030 under multiple possible implementations of the clean hydrogen PTC. We find that subsidized grid-connected hydrogen production has the potential to induce additional emissions at effective rates worse than those of conventional, fossil-based hydrogen production pathways. Emissions can be minimized by requiring grid-based hydrogen producers to match 100% of their electricity consumption on an hourly basis with physically deliverable, ‘additional’ clean generation, which ensures effective emissions rates equivalent to electrolysis exclusively supplied by behind-the-meter carbon-free generation. While these requirements cannot eliminate indirect emissions caused by competition for limited clean resources, which we find to be a persistent result of large hydrogen production subsidies, they consistently outperform alternative approaches relying on relaxed time matching or marginal emissions accounting. Added hydrogen production costs from enforcing an hourly matching requirement rather than no requirements are less than $1 kg−1, and can be near zero if clean, firm electricity resources are available for procurement.

The role of the expert information-analytical system as a tool for developing the psychology of adaptive sport

The article presents the features and details of the psychological preparation of Paralympic athletes that a specialist psychologist needs to know - the regulatory requirements of federal standards for sports training, the rules of sports, the differences between the competitive Olympic model and the Paralympic model, the division of sports according to nosological features. The need for a wider information support of Paralympic sports as the most difficult to understand and subsequent development of psychological support programs substantiated. It is shown that an expert information-analytical system that allows access to reference materials is an indisputable tool in the development of the system of sports training for Paralympic athletes and, in particular, the psychology of adaptive sports.

Источники финансирования деятельности в отчетности хозяйствующих субъектов различных групп

Abstract. The paper studies the issues of compiling accounting forms for groups of economic entities (commercial organizations of the real sector, non-profit organizations of the real and public sector, organizations of the public sector), taking into account the peculiarities of disclosing information about the sources of financing of their activities for the purpose of external and internal control of the reliability of information. An assessment is made of the content of the current state of the regulatory framework for the preparation of financial statements by various groups of economic entities in terms of reflecting sources of financing in it, in order to control the reliability of information. The methodological basis of the work was the general scientific principles and methods of research: analysis and synthesis, logical linking, systematization. The author’s systematization of regulatory regulation in relation to the requirements for information on sources of financing disclosed in the balance sheet is presented, taking into account the characteristics of subjects of the commercial, public and public sectors of the economy, and a classification of their reporting forms is carried out. The shortcomings of the normative regulation of reporting were identified and proposals were developed for their elimination. The grouping of forms of financial statements depending on the groups of economic entities that have essentially different sources of financing activities is given. A critical assessment of the procedure for compiling the balance sheet and reflecting in it information about the sources of financing for the activities of non-profit organizations and public sector organizations is given. It is necessary to change the conceptual approaches to the disclosure of information about the source of funding for the activities of public sector organizations in order to strengthen external financial control. The proposed author’s approach to identifying sources of financing for the activities of various groups of economic entities, and reflecting information about this object in their balance sheet, can be implemented both in the process of improving legal regulation and in the process of reporting by economic entities, especially for public sector organizations. The main results obtained by the authors allow a professional accountant to adequately implement the requirements of federal standards regarding the reflection of information about sources of financing in the reports of economic entities of various groups and control the reliability of this information.

ОБЕСЦЕНЕНИЕ АКТИВОВ

The subject of the study is the specifics of the asset impairment procedure. The methodological basis of the research is analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The analysis of the Conceptual foundations of international standards, international standards themselves, domestic federal standards and special literature on the subject of the study is carried out. The features of the regulatory regulation of the asset impairment procedure are highlighted. The conclusion is made about the terminological disorder in the names of valuations of depreciated assets. The lack of consistency in the formation of information about the impairment of assets in accounting and in the accounting (financial) statements of the organization is justified. The author concludes that there is a single nature of the procedures for depreciation and amortization of fixed assets and intangible assets. The interpretation of impairment as the amount of depreciation determined from the calculation of the changed conditions of use of the object is justified. The differences in the reflection of depreciation and impairment in the accounting system are highlighted. The article defines the differences between the depreciation and markdown of objects as a result of the revaluation. The author presents the differences in the use of fair value in impairment and revaluation. The article concludes that there is a synthesis of static and dynamic balance theory with simultaneous use of depreciation, revaluation and depreciation. The study showed that the joint use of revaluation, depreciation and amortization procedures does not allow calculating the financial result from ordinary activities. It is concluded that the mixing of the results of revaluation and impairment worsens the clarity of the reporting information. The study showed the need to search for a new synthesis of depreciation, depreciation and revaluation within the framework of accounting practice.

Monitoring the quality of training programs for internists and general practitioners

The article considers the problem of monitoring the quality of training programs for internists and general practitioners, conducted during 2020-2022. The aim was to develop a methodology for monitoring the quality of programs implemented by internal medicine departments of universities in subjects of the Russian Federation.Monitoring the quality of educational programs is determined by the compliance of their content with the requirements of professional standards, federal educational standards, healthcare delivery procedures and clinical guidelines. Evaluation of the quality of programs makes it possible to identify promising areas. Targeted methodological recommendations contribute to the development of a unified educational space for the training of internists.