Rational Use Of Resources Research Articles

MECHANISM OF TAX CONSULTING IN THE MANAGEMENT OF THE TAX COMPONENT OF ENTERPRISE ECONOMIC SECURITY

The article considers the mechanism of tax consultancy as an important element of the management of the tax component of the economic security of an enterprise, which is particularly relevant in the context of constant changes in tax legislation and growing requirements for transparency of financial statements. Tax consultancy is a complex process of providing companies with qualified assistance in the field of tax planning, optimisation of tax liabilities and management of tax risks. It is substantiated that tax consulting not only helps to reduce the tax burden, but also ensures compliance of the company's tax policy with the requirements of current legislation, which, in turn, is a guarantee of long-term stability and financial sustainability of the company. The article examines the structural elements of the tax liability management mechanism, which include tax planning, ensuring conditions for timely and correct calculation of tax liabilities, as well as organisational and control components. Particular attention is paid to the analysis of the tax planning process as one of the key stages of tax consulting. It is determined that effective tax planning allows an enterprise to optimise the structure of income and expenses, thereby reducing the tax burden and ensuring the rational use of financial resources. This paper considers the methods of ensuring compliance with tax reporting requirements as an important factor in the process of tax consulting. The function of tax consultancy in the formulation and execution of strategies designed to mitigate tax risks and enhance the efficacy of enterprise financial management is established. The necessity of utilising contemporary information technologies in the domain of tax consulting is underscored, as this enables the enhancement of the precision and efficacy of managerial resolutions pertaining to taxation. It can be concluded that effective tax consulting plays a pivotal role in enhancing the economic resilience of an enterprise. It serves to fortify the enterprise against external and internal threats, including those posed by shifts in the tax environment and economic challenges.

Сравнительная характеристика затрат рабочего времени врача-челюстно-лицевого хирурга, оказывающего помощь в стационарных условиях, в условиях организационного эксперимента.

In the system of organization of provision of specialized medical care on the profile of maxillofacial surgery there are significant changes in connection with the digitalization processes, the introduction of new medical-diagnostic technologies, the development of surgical interventions, that has a significant effect on the working time of the doctor – maxillofacial surgeon. Purpose of the study is to study the working time of the doctor-maxillofacial surgeon, who provides assistance in stationary conditions with the help of photochronometric measurements in dynamics before and after the introduction of organizational measures. Materials and methods. The study was carried out in 2018 and 2023, before and after the introduction of organizational measures, on the basis of the department of maxillofacial surgery of the Penza regional clinical hospital. N. N. Burdenko». Doctors-maxillofacial surgeons took part in the study. The following methods were used: analytical, photo-time, organizational experiment, statistical. In the course of the photo chronometric research, all activities were studied: main activity, document processing, support activities, work, other activities, personal time required, unencumbered time. Results and Discussion. Analysis of the data obtained showed that doctors-facial surgeons in 2018 conducted an average of 9.75+0.1 hours at the workplace, which is 1.95 hours above the norm. According to the results of the study the article reveals an imbalance of working time expenditure, significant time spent on unusual functions (provision of medical assistance in the reception department, completion of medical documentation)There’s a lot going on. Problems in the regulation of work of doctors-maxillofacial surgeons, as well as shortcomings in the organization of medical care on the profile of «maxillofacial surgery» were revealed as a result of the photochronometric researchIt was possible to identify the main directions for improving the provision of specialized assistance in the field of PF. After the behavior of organizational arrangements (change of localization of the department, staffing, new patient routing, strengthening of continuity) The results of a repeated photochromic study conducted in 2023 showed that the structure of the working time expenditure has changed significantly: the share of main activities has decreased from 61,46% in 2018 to 59.7% in 2023, the duration of work with medical documents increased from 16.3% to 20.1%, costs for support activities decreased from 14,63% to 7.6%, The cost of performance increased from 4.59% to 5.6%, personal time required increased from 0.86% to 2.0% respectively. In 2023 there is no open time (late to work). The organizational changes made have had a positive impact on the quantity of quality of the bed. The average duration of treatment in 2018 was 7.92 days, and in 2023–5.53 days. In 2018, the pre-operative bed day was 1.05 days, and in 2023–0.17 days, decreased by 6.2 times. Conclusions. It was found that the organizational changes, directly related to the opening of the regional center of maxillofacial surgery, allowed to change the routing of patients, improve the continuity with specialists of dental, traumatological, oncological, pediatric profile, rational use of personnel resources, provide assistance to children. The optimization of doctors’ activities has had a positive impact on the quantity and quality of the bed. A comparative description of the work time spent before and after the organizational experiment shows that the activity of the surgeonmaxillofacial round-the-clock hospital has changed significantly due to the reduction of the cost of performing unusual functions.

From awareness to action: Understanding the relationship between circular economy and favourable evaluation towards sustainable development

AbstractThis study examines the effects of heightened awareness of circular economy (CE) principles on individuals' evaluations of sustainable development within Brazil's resource‐rich yet environmentally challenged context. Employing social learning theory (SLT) as our theoretical framework, we investigate how increased knowledge of CE influences individuals' cognitive perceptions, enhancing their understanding and favourable assessment of sustainable practices. Data were collected through a nationwide survey of the general public, incorporating five CE dimensions: waste management, rational use of resources, technical cycle, sustainable products/packaging and dematerialization/collaborative consumption. Our results reveal that a deeper awareness of CE significantly improves individuals' positive evaluations concerning the environment, future generations' survival, socio‐economic development and engagement between people and institutions in sustainable practices. These positive evaluations are indicative of a shift in perception that precedes and may catalyse sustainable behaviours, suggesting that cognitive engagement is a critical precursor to actionable change. The study confirms that SLT effectively elucidates the bidirectional and complex interaction between cognition and evaluation within environmental contexts, thereby enriching the understanding of how sustainable practices can be adopted and promoted. The implications of our research are profound, suggesting that educational and policy interventions aimed at increasing CE knowledge could substantially impact sustainable development outcomes.

러시아 연방의 기후 및 환경 문제에 대한 인식과 정책

Climate and environmental issues are one of the biggest threats to sustainable development of mankind. Russia is warming faster than the planet as a whole. In this process, climate and environmental policy in Russia is directly linked to national goals, strategic goal setting, and economic conditions, starting with the production of natural resources. As such, it has gone through several stages of coordination to ensure the rational use of resources. Russia’s national strategy is characterized by the fact that raw materials play an important role in the country’s economic structure. However, Russia is also bound to change due to climate and environmental change. In order to understand how Russia can shift its policy priorities in the process of climate and environmental change, it is necessary to study the current situation and policy changes in Russia.

Статус лидерства в управлении корпоративными ресурсами в цифровую эпоху в инвестиционных компаниях Китайской Народной Республики

The use of digital technologies in modern conditions is a prerequisite for success and efficiency in any field of activity. Achieving leadership status in corporate resource management in the digital age relies heavily on information innovations. In order to increase the competitiveness of investment firms managing assets, facilitate greater economic benefits, and ensure the rational use of resources for sustainable development in the digital era, top management must adapt to modern demands and leverage new technologies to boost corporate competitiveness. The stable development of these firms depends on various factors and can be achieved by adapting management concepts, business methods, and functionalities to market development needs. It is necessary to use digital technologies to change asset management practices, identify deficiencies in the allocation of resources at enterprises, as well as explore and improve promising areas of growth of the organization in order not to miss the opportunity to take leadership positions in the industry. The experience and data of «Heilongjiang Longrui Asset Management Co. are selected as an example., Ltd».

Macrogenomics Reveals Effects on Marine Microbial Communities during Oplegnathus punctatus Enclosure Farming.

(1) Background: Laizhou Bay is an important aquaculture area in the north of China. Oplegnathus punctatus is one of the species with high economic benefits. In recent years, the water environment of Laizhou Bay has reached a mild eutrophication level, while microorganisms are an important group between the environment and species. In this study, we evaluated alterations in environmental elements, microbial populations, and antibiotic resistance genes (ARGs) along with their interconnections during Oplegnathus punctatus net culture. (2) Methods: A total of 142 samples from various water layers were gathered for metagenome assembly analysis. Mariculture increases the abundance of microorganisms in this culture area and makes the microbial community structure more complex. The change had more significant effects on sediment than on seawater. (3) Results: Certain populations of cyanobacteria and Candidatus Micrarchaecta in seawater, and Actinobacteria and Thaumarchaeota in sediments showed high abundance in the mariculture area. Antibiotic resistance genes in sediments were more sensitive to various environmental factors, especially oxygen solubility and salinity. (4) Conclusions: These findings highlight the complex and dynamic nature of microorganism-environment-ARG interactions, characterized by regional specificity and providing insights for a more rational use of marine resources.

Hydrogeochemical features, genesis, and quality appraisal of confined groundwater in a typical large sedimentary plain.

The confined groundwater of arid sedimentary plains has been disturbed by long-term anthropogenic extraction, and its hydrochemical quality is required for sustainable development. The present research investigates the hydrochemical characteristics, formation, potential health threats, and quality suitability of the confined groundwater in the central North China Plain. Results show that the confined groundwater has a slightly alkaline nature in the study area, predominantly dominated by fresh-soft Cl-Na and HCO3-Na types. Water chemistry is governed by water-rock interactions, including dissolution of evaporites and cation exchange. Approximately 97% of the sampled confined groundwaters exceed the prescribed standard for F-. It is mainly due to geological factors such as mineral dissolution, cation exchange, and competitive adsorption of HCO3 - and may also be released from compacted soils because of groundwater extraction. Enriched F- in the confined groundwater can pose an intermediate and higher non-carcinogenic risk to more than 90% of the population. It poses the greatest health threat to the population in the north-eastern part of the study area, especially to infants and children. For sustainable development, the long-term use of confined groundwater for irrigation in the area should be avoided, and attention should also be paid to the potential soil salinization and infiltration risks. In the study area, 97% of the confined groundwaters are found to be excellent or good quality for domestic purposes based on Entropy-weighted Water Quality Index. However, the non-carcinogenic health risk caused by high contents of F- cannot be ignored. Therefore, it is recommended that differential water supplies should be implemented according to the spatial heterogeneity of confined groundwater quality to ensure the scientific and rational use of groundwater resources. PRACTITIONER POINTS: The hydrochemistry quality of confined groundwater in an arid sedimentary plain disturbed by long-term anthropogenic extraction was investigated. The suitability of confined groundwater for multiple purposes such as irrigation and drinking were evaluated. The hydrochemical characteristics and formation mechanism of confined groundwater under the influence of multiple factors were revealed.

Dispositivos digitales para la monitorización del ritmo cardiaco en pacientes con fibrilación auricular programados para cardioversión eléctrica ambulatoria

Introduction and objectivesManagement in recent-onset atrial fibrillation (AF) is to achieve sinus rhythm (SR) by cardioversion (CV). However, frequently SR is spontaneously restored, making scheduled admission unnecessary and causing misutilization of healthcare resources. Emerging medical technology allows accurate heart rhythm monitoring. This study evaluated this technology in these patients, preventing unnecessary admission and providing an earlier management. MethodsA multicenter study was designed including patients with AF scheduled for elective electrical CV. Patients submitted ECG recordings to a central CoreLab daily, twice a day and whenever they present symptoms, until CV (spontaneous or scheduled) and a week afterwards. Whenever a spontaneous conversion to SR was detected, investigators were contacted to confirm SR and abort admission. Patients’ satisfaction was evaluated using a test for perceived utility, convenience, and accessibility. Results74 patients were enrolled (age 62±10 years). Twenty-two patients (30%) showed spontaneous conversion to SR. A total of 22 admissions and 16 transesophageal echocardiograms were prevented. Among 52 patients admitted for CV, 45 (88%) were discharged in SR. During follow-up after conversion to SR (spontaneous or electrical), recurrences of AF occurred in 24 patients (34%). At the end of the follow-up 51 patients (69%) remained in SR. The CoreLab received 93% of the expected ECG transmissions. Patient's overall satisfaction score was 9.1 over 10. ConclusionDigital devices for heart rhythm monitoring can optimize the management of AF patients scheduled for elective CV, preventing unnecessary admissions and providing a more rational use of healthcare resources.

THE TERM AND PRINCIPLES OF STATE GEOLOGICAL CONTROL (SUPERVISION) AS A WAY TO ENSURE THE SAFE, RATIONAL USE AND PROTECTION OF THE SUBSOIL

The purpose of the research. This article focuses on the term of state geological control (supervision), justifies the absence of a single definition of state geological control (supervision) in the legislation on subsoil and legal doctrine. The role and place of state geological control (supervision) in the system of Russian legislation and its special principles are considered. Results. As a result of the conducted research, the concept of state geological control (supervision), as well as special principles of this type of control (supervision), which take into account the specific features of the activities of state geological control (supervision) bodies and subsurface users, are formulated and substantiated. The proposed concept is also aimed at excluding the facts of mixing the type of control (supervision) in question with federal state mining supervision. It is determined that the state geological control (supervision) is a separate type of control (supervision) in the system of state environmental control (supervision), a variant of further development of state strategic planning documents is proposed in order to ensure the safe rational use and protection of subsurface resources, as well as environmental protection and environmental safety in general. The distinctive features of the state geological control (supervision) are listed, which determine its allocation in the system of state environmental control (supervision).

Scientific achievements in Siberian agriculture and their development

A historical review of the formation and development of scientific farming in Siberia is given. The main achievements of the leading research institutes of the region are highlighted. The contribution of Siberian scientists to the development of scientific farming, including its constituent directions, is shown. It presents almost 100 years of development of research on agriculture - from the Omsk experimental farm (XIX century), agricultural experimental stations - to modern federal scientific centers. The evolution of farming from individual crop cultivation techniques to the formation of zonal and then adaptive-landscape farming systems and modern agro-technologies is demonstrated. Examples of completed scientific developments on farming, ready for implementation in production, the number of which runs into thousands, are given. Implementation of knowledge-intensive agro-technologies guarantees grain production in Siberia up to 25-30 million tons, sustainable development of farming, stable food supply and high return on non-renewable resources. The evolution of plant protection from individual methods against the most dangerous pests to the formation of integrated systems that take into account the phytosanitary state of agrocenoses and agro-ecological conditions of agricultural crops cultivation is shown. The most important techniques to optimize the relationship between the crop and pests are the selection of plant species and varieties resistant to their effects, optimization of mineral nutrition of plants and sowing dates. At present, the development of scientific farming is associated with the design of adaptive-landscape farming systems, selection and support of agro-technologies, rational use of land resources, improvement of approaches to the conservation and reproduction of soil fertility, soil treatment systems, fertilizers and integrated plant protection, formation of adaptive crop rotations, research of technological and biological processes in the cultivation of crops, use of GIS-technologies, remote sensing, and the use of remote sensing.

Accounting for a capillary pressure jump in a saturated porous medium for a more correct calculation of hydrocarbon reserves

Relevance. The correct calculation of hydrocarbon reserves in various fields (oil, gas, gas condensate) is an important state task, because it allows you to properly organize field development in the future and ensure the rational use of natural resources of the state. In particular, the values of geological and recoverable reserves are assigned to a specific subsurface user and are recorded in departmental documents. Aim. To describe the effect associated with the calculations of the thermodynamic equilibrium of the mixture of hydrocarbons of the Karachaganak oil and gas condensate field at various formation depths with the capillary pressure jump taken into account. This makes it possible to clarify the value of the potential condensate-gas factor of reservoir gas and, as a result, to give a more accurate assessment of the geological reserves of hydrocarbon raw materials. Object. Analysis of the thermodynamic equilibrium of the hydrocarbon mixture of Karachaganak oil and gas condensate field, taking into account the capillary pressure jump, which takes place in a porous medium under reservoir conditions. Methods. Numerical modeling, analytical research. Results. Based on the previously developed methodology for calculating the phase equilibrium with the capillary pressure jump the correction of the potential condensate-gas factor of the formation gas of the Karachaganak oil and gas condensate field was carried out at various formation depths. The range of values of the condensate-gas factor difference for calculations both with and without capillary pressure jump was from 7,04 g/m3, with a condensate-gas factor value equal to 393 g/m3 for formation depth of 4000 m, to 64,47 g/m3, with a condensate-gas factor value equal to 547 g/m3 for formation depth of 4600 m. Based on the updated condensate-gas factor estimate, it is possible to clarify the condensate recovery coefficient during the development of a field without maintaining reservoir pressure or with partial maintaining reservoir pressure.

Legal protection of the environment and rational use of natural resources: implementation of O. S. Kolbasov’s ideas

Legal protection of the environment and rational use of natural resources: implementation of O. S. Kolbasov’s ideas

FEATURES OF THE DEVELOPMENT STRATEGY OF THE HOSPITALITY INDUSTRY IN MODERN CONDITIONS

The hotel business is one of the key elements of modern entrepreneurship, especially significant in the context of expanding the territorial framework of business, political, and scientific communications; development of sports and tourism, as well as improving the quality of life of the population. The hotel business, both in domestic and international practice, is a promising and rapidly evolving field of entrepreneurial activity, which concentrates a significant potential for development both at the local and international level, capable of bringing stable income. It has been proven that the management strategy of hotel enterprises is designed to ensure economic growth in the conditions of uncertainty of the socio-economic development of the hotel industry, significant innovative changes, expand the horizons of prediction and thereby create the possibility of a timely response of the hotel industry enterprise to those changes that occur in the external environment. It has been established that each of the types of management of a hotel enterprise differs from each other not only in terms of the implementation of its main functions (planning, regulation, forecasting, organization, control, accounting and analysis), as well as in the detailing or consolidation of the implementation of economic, financial, organizational and social indicators, but also, being in a single management system, should be equally focused on achieving the main goal – obtaining the greatest result in the form of hotel and related services with rational use of labor, material, technical and financial resources.

Spatial Prediction and Influencing Factors Analysis of Soil Salinization in Coastal Area Based on MGWR

Quantitative analysis of the spatial non-stationary characteristics of soil salinization influencing factors and the prediction of its spatial distribution are of great significance for the rational use of coastal saline soil resources and the formulation of local prevention and control measures. In this study, the Hekou District of Dongying City, Shandong Province, was used as the study area, and the descriptive statistics of soil salinization status were conducted using classical statistical methods. Spatial autocorrelation theory was used to explore the characteristics of global and local spatial structure of soil salinization in the study area. Influential factors related to soil salinity were selected, and multivariate linear regression （MLR）, geographically weighted regression （GWR）, and multi-scale geographically weighted regression （MGWR） methods were used to model and predict the spatial distribution of soil salinity in the study area and to analyze the spatial heterogeneity of the effects of different influencing factors on soil salinity. The results showed that： ① The mean value of soil salinity in the study area was 5.84 g·kg-1, indicating severe salinization, with a global Moran's I index of 0.19 （P<0.00） and obvious spatial aggregation characteristics. ② Among the three models, the MGWR model had the highest modeling accuracy. Compared with that of the MLR model, the Radj2 of GWR and MGWR improved by 0.05 and 0.07, respectively, and the RSS decreased by 210.13 and 179.95, respectively. ③ The results of MGWR regression showed that the spatial distribution of soil salinity appeared to be mainly affected by the middle soil salinity, soil clay content, and vegetation cover from the mean values of standardized regression coefficients of different influencing factors. Different influencing factors had significant spatial non-stationary characteristics on soil salinization. ④ The results of the spatial distribution prediction of soil salinity in MGWR showed that the areas of high soil salinity （≥6 g·kg-1） were mainly distributed in the northern part of the study area, with an overall spatial trend of decreasing from the coast to the interior. The results of the study can be used as a reference for the analysis and predictive mapping of factors affecting soil salinization in the county and on a larger scale using MGWR.

DetSpace: a web server for engineering detectable pathways for bio-based chemical production.

Tackling climate change challenges requires replacing current chemical industrial processes through the rational and sustainable use of biodiversity resources. To that end, production routes to key bio-based chemicals for the bioeconomy have been identified. However, their production still remains inefficient in terms of titers, rates, and yields; because of the hurdles found when scaling up. In order to make production more efficient, strategies like automated screening and dynamic pathway regulation through biosensors have been applied as part of strain optimization. However, to date, no systematic way exists to design a genetic circuit that is responsive to concentrations of a given target compound. Here, the DetSpace web server provides a set of integrated tools that allows a user to select and design a biological circuit that performs the sensing of a molecule of interest by its enzymatic conversion to a detectable molecule through a transcription factor. In that way, the DetSpace web server allows synthetic biologists to easily design biosensing routes for the dynamic regulation of metabolic pathways in applications ranging from genetic circuits design, screening, production, and bioremediation of bio-based chemicals, to diagnostics and drug delivery.

Нейросетевой кластерный анализ устойчивого развития экономики регионов Российской Федерации в аспекте принципов ESG

The sustainable development of the innovative economy in the regions of the Russian Federation is researched. From this position, the changes in the commissioning of capacities for the protection of water resources and atmospheric air from pollution, as well as the renewal of forests in Russia for the period 2017–2022 are presented. Taking into account the importance of responsible investment, investments in fixed assets aimed at environmental protection and rational use of natural resources of the Russian Federation in 2022 are given. The relevance of the research is due to the progress in the achievements of science and technology, as well as the existing strong competition. This requires the promotion of creative concepts in the management of sustainable socio-economic development of Russia. Such concepts may be based on consideration of ESG criteria: Environment — environment, Social — social development, Governance — corporate governance. In order to reduce the heterogeneity of the socio-ecological development of Russia, the multifactorial task of strategic management on the formation of a methodology based on ESG principles is analyzed. The authors propose a promising and productive method for solving multifactorial problems — neural network cluster analysis using information technology. It allowed us to distribute the regions of the Russian Federation into six cluster formations characterized by different levels of development in the perspective of ESG features according to a set of 11 indicators. The structure of clusters detailing the entry of Russian regions into them is given. The average values of the studied indicators of sustainable innovative development of the regional economy in each of the clusters and in the whole country are shown. It follows from the results of the work that the management’s focus on the synthesis of ESG principles and the productivity of responsible investment will become important components in the formation of strategies for the innovative development of the Russian economy. This will be one of the key factors in strengthening the economic security of the Russian Federation.

Rational use of resources of red algae Ahnfeltia tobuchiensis

Resources of red algae Ahnfeltia tobuchiensis (Kanno et Matsubara) and volumes of this alga storm releases in the Okhotsk and Japan Seas are considered. In the last decade, the stable commercial stocks are maintained in the Izmena Bay (about 70∙103 t) and Peter the Great Bay (about 45∙103 t); the field in Aniva Bay is depressed with a tendency to disappear. Storm releases accumulate annually on shores of Peter the Great Bay about 5,000 t of A. tobuchiensis suitable for use in agriculture. Prospects for using the red algae as a source of various chemical compounds in the food industry and agriculture are described. Particular attention is paid to polysaccharides, pigments, polyphenols, peptides and other biologically active compounds. Recommendations are given for processing the storm emissions of A. tobuchiensis, primarily in organic farming.

ECONOMIC, ORGANIZATIONAL AND TECHNICAL PROBLEMS OF OIL AND GAS FIELD ABANDONMENT

More and more mature fields in the old oil-producing regions are now in the stages of declining production, and their operation is close to completion, therefore, the upcoming liquidation work is of particular relevance and importance. Decommissioning of developed or inactive oil and gas wells is associated with a number of environmental, economic and legal problems. Liquidation of oil and gas facilities can become a significant expense for companies, especially if the budget deficit does not fully pay off during operation. At the same time, the negative impact of field development on the environment is not limited to the period of active production. With the onset of liquidation work, subsoil users may have obligations to government agencies in the form of taxes, licenses and other payments, which also increases their financial burden. Interaction between the state and subsoil users in the process of development and decommissioning of oil and gas fields becomes an important factor in the rational use of natural resources. Often, control over the liquidation of abandoned or decommissioned fields is entrusted to the state, although companies also have obligations to report on planned and implemented related activities. Since liquidation measures are a rather labor-intensive process that requires careful planning and financial resources, subsoil users sometimes evade responsibility, citing the lack of the necessary amount of financial resources to carry out these works. The article provides an overview of international experience in approaches to financing liquidation work. Mechanisms of legal regulation of relations between state management bodies and subsoil users, organizational, technical and economic problems of liquidation of oil and gas fields, as well as a number of approaches to effective financial support for the decommissioning of oil and gas facilities are considered. In conclusion, based on the presented analysis of the problems of the industry and international experience in organizing liquidation measures, the authors give several of their proposals, the implementation of which can be considered necessary preparatory work for effectively solving the problems of eliminating the consequences of the operation of hydrocarbon deposits with the onset of the desired economic stability.

RISK MANAGEMENT BASED ON THE PERFORMANCE INDICATORS OF OCCUPATIONAL HEALTH AND SAFETY MEASURES AND THE SAFETY RAINBOW CLASSIFICATION

The article proposes the use of coefficients of efficiency and effectiveness of measures, the degree of effectiveness of measures to manage the probability of negative events and risks in general. The introduction of the first universal classifier of measures "Safety Rainbow". Design/methodology/approach. To determine the effectiveness coefficient of security measures, an expert evaluation method was used to assess the consistency of expert opinions by calculating the concordance coefficient, based on the data obtained, a formula (polynomial) of the effectiveness of measures was determined, a new calculation formula was used to determine the probability of events, the effectiveness coefficient of security measures was determined as the share of the effectiveness coefficient in the cost of the measure per year, the degree of effectiveness is the total effectiveness of all measures used, given by The effectiveness coefficient of measures can be used both to determine the level of probability of negative events, as demonstrated by the matrix method of risk assessment, and in other occupational health and safety issues. The measure effectiveness ratio allows to prioritise measures for the purpose of rational use of resources. The degree of effectiveness of measures should be used to understand the prospects for reducing the level of risk and effective hazard management. The principles of ranking measures are laid down in the universal classifier "Safety Rainbow" and allow covering all possible measures for various hazards, works and not only in the field of occupational safety and health. Research limitations/implications. The proposed methodology is universal and can be used not only in the application of the matrix method of risk assessment, but also in other methods and not only in the field of occupational safety and health. The developed methodology of risk assessment allows to perform once an expert assessment of the effectiveness of safety measures and in the future by personnel who do not have sufficient qualifications in the relevant field of activity to perform promptly and efficiently assess and manage risks, develop additional safety measures, rationally use resources, including the use of computer programs, mobile applications, etc. Originality and significance. The proposed methods are used for the first time.

State Management of Energy Efficiency Improvement in Agricultural Regions of the Russian Federation

The sustainable development of the Russian Federation and its subjects, associated with limiting the negative impact of economic entities on the environment and ensuring the rational use of natural resources of the territory, is not just following the modern trends of the international community to reduce the energy intensity of the national economy, but also economic expediency caused by increasing the competitiveness and energy efficiency of economic entities and regions of the country by reducing energy costs in production products. Agriculture as one of the energy-intensive sectors of the economy (the second after industry, which accounts for over 12% of electricity consumption in the country) is characterized by a significant diversity in the levels and rates of energy consumption in different regions of the country, which of course requires consideration in public administration and implementation of regional energy conservation policies. In this regard, the article proposes a typological grouping of agricultural regions of Russia, which is based on the growth rates of energy production, energy consumption, agricultural production and the share of agriculture in regional energy consumption. The originality of the study lies in the fact that on the basis of a geographically sectoral approach, the grouping of agricultural regions of the country is carried out not according to the actual volumes of agricultural products produced (as it is typical in such cases), but according to the amount of energy resources (electricity) consumed by agriculture in a particular subject of the Russian Federation, which allows obtaining more relevant data. The research results obtained in this way allow us to develop incident measures and additive mechanisms for improving energy efficiency, taking into account the specifics of the energy development of the industry and the trends of sustainable development of the region. The article contains elements of novelty in the formulation of the problem and the research methodology presented by the typology of agricultural regions of Russia. The article contributes to the evaluation of management decisions at the regional level in the framework of the implementation of energy conservation policy and the application of regional energy efficiency programs.