Russian Standards Research Articles

On the legal regulation of environmental audit

This article discusses the issues of legal regulation of environmental audit as a procedure for independent assessment of the environmental activities of enterprises and organizations and the negative impact of business entities on the environment. Attention is also paid to the goals and objectives of this legal mechanism as one of the types of preventive regulation in the field of environmental protection. The subject of the research were acts of a normative and non-normative nature containing any norms on environmental audit: the Federal Law "On Environmental Protection", decrees of the President of the Russian Federation, international and Russian standards. Special attention was paid to the issues of mandatory environmental audit, due to the fact that different authors divide environmental audit into such types as voluntary and mandatory, by analogy with financial audit. In order to study this legal mechanism, we have reviewed the laws and regulations of the Russian Federation, as well as international standards, and conducted a comparative analysis of them. It is shown that despite the obvious advantages of conducting an audit – both for the organization itself (reducing external costs, identifying and eliminating the causes of environmental offenses) and for maintaining a favorable environmental quality, this mechanism practically does not work in Russia due to the lack of detailed legal regulation. Based on the results of the review of legal acts in which there are norms on environmental audit, it can be noted that such norms are only declarative in nature, do not have any implementation mechanisms. In terms of mandatory and voluntary audits, it is concluded that there are no requirements for mandatory environmental audit in Russian legislation. At the same time, the lack of regulation of the mechanism for the implementation of environmental audit and the requirements for the procedure for its conduct create certain difficulties for enterprises making decisions on voluntary environmental audit.

Problems in the application of Russian accounting standards

The article analyzes the problems of applying Russian accounting standards, among the main ones — the discrepancy with international financial reporting standards, identifies common problems of applying Russian and international standards, consisting in the pathology of the genesis and development of Russian standards, due to the heredity of pathologies of international financial reporting standards.

Valves materials for internal combustion engines

The main strategy for improving the efficiency of internal combustion engines is to increase the cylinder pressure, which inevitably leads to increased mechanical and thermal stress on key engine components, including the intake and exhaust valves. However, traditional materials used for engine valves today are being pushed to their limits. Thus, increasing the efficiency of the next generation internal combustion engines requires the development of new valve materials with a higher set of performance properties at elevated temperatures. The article discusses the operating conditions of engine valves and the requirements for valve materials. A comparative analysis of traditional Russian and foreign valve materials that are widely used today (martensitic and austenitic steels, nickel-based alloys) has been performed. It is noted that Russian standards for valve materials contain recommendations for the use of certain steels for engine valves, which have long lost their market positions abroad due to their inherent shortcomings. On the other hand, some foreign materials specially developed for exhaust valves of diesel engines are not produced by Russian industry. A review of new generation valve materials developed by leading foreign companies in this field to replace expensive nickel-based alloys was carried out. It is noted that the development of new domestic cost-effective valve materials capable of operating under conditions of higher temperatures and pressures in more aggressive environments is an important scientific and technical problem, the solution of which is necessary for the accelerated development of the Russian engine industry

Problems of information security in the management of electronic waste

Subject. The study is devoted to data security issues in the disposal of electronic waste. Objectives. The focus is on the analysis of problems and world experience in ensuring user information security in the organization of electronic waste management system, according to the circular economy principles. Methods. The study rests on the content analysis of regulatory and legal documentation on electronic waste management. The information base includes standards of the Institute of Scrap Recycling Industries (ISRI), the Basel Action Network, Sustainable Electronics Recycling International (SERI), European legislation on Waste Electrical and Electronic Equipment (WEEE), and Russian standards for waste management. Results. So far, Russia has no regulations on data security issues when handling out-of-service electronic equipment, according to the circular economy principles. We propose to supplement Russian regulatory documents with aspects of information security, which will have positive effects on the confidentiality of data available on electronic media when recycling electronic waste. Conclusions. It is required to introduce strict State regulation of processes of handling information contained on electronic media. This will enhance the credibility of e-waste recycling companies with regard to information security.

Experimental research of a flexible retaining wall model in laboratory conditions

Introduction. The Russian standards determine the lateral earth pressure at the failure surface stage, which corresponds to the Coulomb’s theory. In this case, the limit values of earth pressure on the flexible wall remain independent from the nature and intensity of deformation of the retaining structure. Therefore, computational methods for retaining walls are to be improved considering the above-mentioned factors.Aim. To obtain experimental data in order to develop a computational method for determination of the active earth pressure on retaining structures depending on their deformations.Materials and methods. Experimental tests were carried out by physical simulation for various models of flexible retaining walls using a purpose-designed laboratory test bench. Medium sand was used as a model backfill soil; its physical properties were determined under laboratory conditions in accordance with State Standard 5180-2015.Results. The tests provided data on the character of backfill soil deformations within the wedge of failure for different kinematic conditions of the retaining wall model and, accordingly, justified the application of inclined block phenomenological model, used to develop a computational method for determining the active earth pressure on retaining walls.Conclusions. Experimental tests indicate the correlation between deformation nature of the backfill soil and accepted conditions of soil operation during the development of engineering method for determining the lateral earth pressure. The obtained experimental data can be used in adoption and verification of the suggested computational method that enables shoring of excavations to be designed more reasonably in mutual conformity with the actual earth pressure diagrams.

Evolution of ESG Principles in the Context of a Sustainable Development Strategy: Main Stages and Directions

The study has found that the concept of sustainable development proposed by the United Nations was from the very beginning focused on finding a balance between the current and future needs of the population of different countries, taking into account limited resources. The principles of practical implementation of the concept initially provided for the broad participation of the political, scientific and business community. The authors have identified 2 main stages in the development of ESG principles reflecting the current state of the concept of sustainable development: the first, from 1987 to 2004, consisted in the direct formation of the concept of sustainable development, combining the problems of economic, environmental and social spheres. The second stage, from 2004 to the present, is characterized by the introduction into scientific circulation of the concept of ESG - Environmental, Social, Governance, and substantiation of the principles of its practical implementation. In the second stage, the ESG principles are widely recognized, drawing public attention to environmental, social and managerial aspects. At the same time, it has been revealed that despite the increased interest of the international community in the topic under consideration, there is a significant lag in the implementation of the ESG principles in domestic practice. According to the authors, further research on this topic is required, which should focus on analyzing the practice of implementing ESG standards in Russia and substantiating a national strategy for sustainable development that takes into account the specifics of the country, its management system and the interests of society.

Modern problems of implementation of international financial reporting standards in Russia

Modern problems of implementation of international financial reporting standards in Russia

Требования и методы испытаний средств индивидуальной защиты органов дыхания и зрения пожарных в российских и европейских стандартах

Due to the specifics of firefighting work, a significant amount of requirements is applied for compressed air breathing apparatuses. Many various test methodologies included in Russian national and European standards were developed to assess breathing apparatuses and their components. Such requirements and test methodologies in the abovementioned standards are, to a certain extent, similar; e.g., the requirement for technical variables, their values, and verification methods as the variables are based on the physiology of human breathing. Requirements and test methods for the ergonomics of products are similar as well. However, there are some differences in requirements and test methods stipulated in the Russian and European standards. It is primarily the climatic design of compressed air-breathing apparatuses and their components, for instance, the front parts. The requirements for the values of subzero temperatures at which climatic tests for breathing apparatuses are conducted are stricter in Russian standards, which is primarily caused by the climatic conditions on the territory of the Russian Federation. At the same time, European standards apply stricter requirements for the resistance of compressed air breathing apparatuses and their front parts to the impact of hazardous factors of fire, mainly thermal factors (exposure to open flame). The flame temperature during tests under the European standard is 100 °С higher. However, European standards contain no requirements for resistance to certain mechanical impacts, e.g., vibration. There is a difference in the structural design of the test equipment applied. It can be concluded that most of the requirements and test methods for compressed air breathing apparatuses contained in Russian and European standards are similar. A more thorough analysis to make conclusions regarding the applicability of European requirements and methods for compressed air breathing apparatuses produced in Russia is possible on the basis of comparative tests.

Peculiarities of interpretation of transactions with shares and shares of other

The subject of the article is the peculiarities of interpretation of transactions related to financial investments in shares and shares of limited liability companies. The methodological basis of the study is analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The study is based on an analysis of domestic federal accounting standards, international financial reporting standards, as well as economic literature on the topic. The article highlights terminological inconsistencies in relation to the name of assets reflecting financial investments in shares and shares of other organizations both within Russian standards and between Russian standards and IFRS. The author presents the relationship between the classifications of investments in shares and shares of other organizations with their presentation in the balance sheet and the way their value changes. A proposal has been made to introduce a classification for financial instruments based on a risk–based approach. The article analyzes regulatory documents in order to substantiate their inconsistency and inconsistency in relation to the classification of assets to improve the usefulness of reporting data provided to external users. The choice of a more objective classification of assets for external users to improve the usefulness of reporting information is justified.

Developing approaches to the sustainability assurance

Subject. This article discusses the approaches to assurance of sustainability information disclosed in various types of corporate reporting. Objectives. The article aims to assess the prospects for enhancing trust and confidence in sustainability information due to issuing the proposed Exposure Draft International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements. Methods. For the study, I used analysis, synthesis, comparison, generalization, and abstraction. Results. Based on the study of the international practices of disclosure and confirmation of information in the field of sustainable development and consideration of the essence of the proposed Exposure Draft International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, the article assesses the prospects for applying this Standard in Russian practice. Conclusions. The requirements of the proposed Exposure Draft of the first profession-specific standard, which lays the foundation for the development of the ISSA-series standards system to express a certain degree of confidence by practitioners regarding the reliability of information on various aspects of sustainable development generated in accordance with a particular reporting system, develop a methodology for confirming information on sustainable development. The Standard can be directly applied or become the basis for the development of Russian standards for confirming information in the field of sustainable development presented both in the sustainability report and in other types of corporate reporting other than financial statements. The article contributes to improving awareness of all stakeholders about trends in the field of verification of information in the field of sustainable development.

The role of 3D speckle-tracking echocardiography in predicting long-term outcomes after a first myocardial infarction

Aim. To determine the role of 3D echocardiography parameters in the prognosis of long-term cardiovascular complications in patients with a first acute myocardial infarction (AMI).Materials and methods. А prospective, single-center, observational study included 46 patients with a first AMI and successful PCI without a history of heart failure (HF) and shortness of breath upon admission. The examination of patients was performed in accordance with the Russian standards of medical care provision. Additionally, 3D echocardiography was performed, and N-terminal pro-brain natriuretic peptide (NT-proBNP) was determined. The main outcomes assessed were hospitalization with HF, sudden cardiac death, and combined endpoint. Median follow-up was 554 days (IQR 550–785).Results. During the follow-up period, 9 hospitalizations with HF, 3 sudden cardiac deaths, and 12 combined endpoints were registered. The effect of 3D echocardiography parameters on the development of sudden cardiac death and combined endpoint has not been revealed. The effect of the studied parameters on the development of HF during the follow-up period that required hospitalization was evaluated. A statistically significant increase in the LV sphericity index was revealed in the group of patients with the registered outcome. We found significant direct correlations of left ventricular volume indices with prescription of diuretics in the post-discharge period; hospitalization with HF in the post-infarction period with the level of NT-pro-BNP, left atrial volume with the duration of index hospitalization, duration of eventless survival with ST elevation. We found a negative correlation of radial strain with prescription of diuretics in the post-discharge period. Predictors of hospitalization with HF in the post-infarction period were identified – parameters of radial strain, area strain, and circumferential strain, which were included in the model for calculating the risk of the outcome under study.Conclusion. In patients with the first AMI in the absence of clinical signs of HF, to calculate the risk of hospitalization with HF within 550 days after MI, it is advisable to take into account the level of radial strain and use a prognostic model (1), including parameters of circumferential and area strain (according to 3D echocardiography data).

Исследование параметров производства гранулированного топлива из торфа

Granulation technology is becoming an increasingly attractive one for the energy use of biomass. The problem to find a suitable method of compaction of various types of biomasses has existed for decades. The purpose of this study is to select the optimal mode to produce pellets from peat fuel. Peat samples collected in the Mezen district of the Arkhangelsk region have been selected as the data for study. Elemental analysis of the studied samples of peat and peat pellets has been carried out using X-ray fluorescence spectroscopy on an EDX-8000 spectrometer. Experiments on peat granulation have been carried out in a press granulator of the German company Amandus Kahl. The authors describe the procedure of selection of the operating mode of a press granulator to produce pellets from peat fuel. Optimal regime of pellets production has been selected corresponding to the national standard. An elemental analysis of the studied samples of peat and peat pellets has been carried out using X-ray fluorescence spectroscopy. The results have shown that the ash content of peat fuel from the Arkhangelsk region is no more than 2 %. Production of environmentally friendly high-calorific pellets from peat corresponding to the National Russian standards allows increasing the energy potential of the Arkhangelsk region. When converting peat into the pellets, the content of carbon, nitrogen, and hydrogen (C+N+H) increases, and the content of sulfur and oxygen (O+S) decreases, which leads to the increase of the heat of fuel combustion. Advantages of the use of peat to produce energy are low sulfur content, low ash content and high softening ash temperature.

Analysis of Requirements for Inhalation Toxicity Studies of Chemicals

SCIENTIFIC RELEVANCE. Studies of the inhalation administration of chemicals are associated with challenges in designing experiments. The parameters to be selected include the experimental animal species, the inhalation chamber, and the mode of inhalation (dynamic or static).AIM. This study aimed to analyse the practical application of regulatory requirements to non-clinical studies of the inhalation toxicity of chemicals.DISCUSSION. This review compares international and Russian standards for studying the inhalation toxicity of chemicals, including GOST 32542-2013, GOST 326432020, GOST 32636-2020, GOST 32383-2013, and GOST 2646-2014. The improvement of the legal and regulatory framework correlates with adopting the Good Laboratory Practice and the risk-based approach to categorising test substances into hazard classes. Hazard classes are determined in rodents without dose extrapolation to humans. The authors present the differences between the main guidelines on inhalation exposure in rodent studies of acute, subacute, subchronic, and chronic toxicity. The article describes current approaches to assessing the inhalation toxicity of chemicals, which allow researchers to replace animal studies with in vitro tests.CONCLUSIONS. According to the current regulatory standards, inhalation toxicity is studied in rats/mice, which have anatomical differences from humans. As an alternative to animal studies, researchers are developing and validating in vitro methods, which yet require regulatory review and approval.

Тексты дневников В. Д. Касьянова в аспекте диахронического изучения сочетаемости слов

The research objective is to identify semantic shifts that occurred in word collocations, documented in the diaries of archpriest V. D. Kasyanov, and the nature of changes in collocability of certain prepositional-case forms. The scientific novelty of the study lies in identifying semantic changes that occurred over a century and a half and were not reflected in lexicographical sources, revealed through the analysis of word syntagmatic relationships. Additionally, for the first time, the collocational possibilities of some words and prepositional-case forms in the modern Russian language are compared with those in the 19th-century language. The study identified lexemes that have non-standard collocability according to contemporary Russian standards, indicating the presence of components in their meaning that were subsequently lost, corroborated by data from the National Corpus of the Russian Language. For some words, semantic shifts lead to a complete loss of lexical-syntactic expression of semantic valency or show a tendency towards such loss. The analysis also revealed that modern case forms "по + Dative case" and "от + Genitive case" demonstrate a more limited collocability compared to the 19th-century language.

Differentiation of Regions According to the Standard of Living of the Population

The relevance of this work is determined by the important problems of improving living standards in Russia, increasing the welfare of the population, and reducing poverty. High differentiation of the country’s regions also creates additional risks associated with forming undesirable migration flows of both population and business. Studies show that while being a leader in one area, a region may lag in other areas. It is necessary to determine how interrelated the various indicators of living standards in the subjects of the Russian Federation are. The research methods are based on the analysis of indicators of living standards of the population of Russian regions. In particular, the authors analyzed current and retrospective values, compared the values of indicators in different regions of the country, correlation and cluster analysis. The study formed integral indicators of regional development in five areas that characterize the population’s living standard to carry out calculations. The analysis results showed that there is no significant linear correlation between 22 selected private indicators of living standards in the vast majority of cases. The prospects of the study lie in further identification of ways to improve the situation, considering the specifics of the ratio of various indicators of living standards.

Risk management in safety standards and environmental management issues of housing construction

At present, the threat of technogenesis is not weakening despite the measures taken to reduce the levels of negative impact on the environment. In this regard, the authors analyze the standardization of risk management as an effective tool for monitoring the safety of not only design decisions in housing construction, but also any economic activity. The article discusses the safety aspects set out in Russian standards (GOSTs) and international guidelines. The analyzed regulatory documentation answers the question of how to achieve an acceptable level of risk. The basic concepts of risk assessment are given. There are positive changes in state standards in the safety area. Federal Law N7 regulates the leadership of the employer, and not his responsibility. As part of the improvement of environmental management for housing construction, the use of certain penalties, interest fines and forfeits looks quite natural. The main goal of the international standard ISO 14001 is not to point out the need for managers to have leadership qualities as the main factor in ensuring environmental safety for the construction industry, but to form a responsible attitude towards the environment and natural resources as the most important asset of economic activity. The article raises the issue that risk analysts cannot be fully guided by domestic standards due to their lack of development and inconsistency with the universal international documents ISO 31000:2018 "Risk management - Guidelines" and ISO 14001:2016 "Environmental management systems". A special risk assessment approach should be developed that describes the interaction of various scenarios, which will provide an increased environmental and economic effect in the field of housing construction safety.

Dynamics of dissolved Fe content in tributaries of Lake Teletskoe, depending on solar activity indicators

Relevance. The need to expand and deepen the understanding of the influence of solar radiation indicators on chemical characteristics of surface water, since the dependence of hydrochemical processes on periodic changes in solar activity has so far been studied extremely poorly. In addition, special attention is paid worldwide to the study of iron content in waters of rivers and lakes. Iron increased concentrations are one of the reasons for the "brownification" of surface waters in a significant part of the Northern Hemisphere. Aim. To establish a relationship between iron content and dynamics in the waters of the tributaries of Lake Teletskoe with indicators of solar activity (sunspots number, F-index). Methods. Water samples from the tributaries of Lake Teletskoe were collected into clean new polyethylene bottles in the estuaries of the rivers, from a depth of 0.5 m during the spring-summer high water and autumn low water, in 2016–2020. Content of total and dissolved Fe in the waters was determined by the ISP-MS method and by the AAS method. We used the data on solar activity indicators from the Belgian Observatory, which are freely available. Results. The total Fe content in the rivers of Lake Teletskoe basin for the period from 2016 to 2020 changes from 5 to 340 µg/l. Concentrations of dissolved iron (4 to 200 µg/l) do not exceed Russian standards, but they are often noticeably higher than the global average for river waters established abroad. The highest iron content, as well as the proportion of its soluble forms in the tributaries of Lake Teletskoe and in lake waters, was noted in 2016. It is probably due to the highest rates of solar activity. They cause certain changes in the environment – such as an increase in air temperature and water evaporation, and decrease in river flow, which accompanied by growth in concentrations of chemical elements in surface waters. Since 2016, there has been a steady decrease in dissolved iron concentration in surface natural waters of Lake Teletskoe basin, which may be a consequence of a decrease in solar radiation intensity in recent years.

Development and validation of a questionnaire for assessing pathomorphoisis and pathoplasty of stereotypes in autism spectrum disorders and schizophrenia in childhood

Relevance: repetitive behaviors, limited interests, and other unusual sensory behaviors often significantly affect the lives of many people with developmental disabilities, including but not limited to autism spectrum disorder (ASD) and childhood schizophrenia (PSD). Identification of specific patterns of atypical behavior in these disorders can improve the specificity of diagnoses and monitor response to treatment. Therefore, it would be useful to have an approved questionnaire for the assessment of pathomorphosis and pathoplasty of stereotypes in ASD and schizophrenia in childhood, aimed at parents and caregivers of children in this cohort. Objective: To develop and validate a questionnaire for assessing the manifestations and dynamics of stereotypes in ASD and ADHD in childhood, aimed at parents and guardians of children in this cohort, for further use in clinical practice. Materials and Methods: in accordance with international and Russian standards, a questionnaire was developed to assess the manifestations and dynamics of stereotypes and tested on a focus group of parents (legal representatives) of children diagnosed with ASD and PSD, followed by an assessment of the results of psychodiagnostic testing - reliability, validity and sensitivity of the results obtained. developed questionnaire. Statistical analysis was performed using Statistica, version 9.0. Results: according to the results of testing with the participation of a group of parents (legal representatives) of the selected cohort, the acceptability of the questionnaire and high validity rates were confirmed. The conducted factor analysis testifies to the adequacy of the grouping of questions of the questionnaire according to the expected factors and stable construct validity. Conclusion: the results obtained indicate the reliability, validity and sensitivity of the questionnaire for assessing the manifestations and dynamics of stereotypes in ASD and SDV in childhood and the possibility of its use in epidemiological studies both for clinical practice and for scientific purposes in the field of psychiatry.

Current opportunities for glycaemic control in children and adolescents with type 1 diabetes mellitus: the path to achieving a goal

Type 1 diabetes is a highly prevalent disorder worldwide and the commonest form of diabetes in children and adolescents. The incidence rates are steadily increasing, despite numerous efforts aimed at finding the possibility to detect and interrupt autoimmune inflammation in the pancreas at preclinical stages. Modern technologies make it possible to set metabolic control goals that are increasingly closer to physiological ones. The article presents recommendations regarding new technologies for glycaemic control and criteria for compensation of T1DM in children and adolescents in accordance with the updated guidelines of the International Society of Diabetes Mellitus in Children and Adolescents (ISPAD, 2022) and the Russian standards for self-monitoring of glycemia using an individual blood glucose meter associated with the use of continuous glucose monitoring technologies to assess the accuracy and/or calibration of monitoring data and address treatment adjustment issues. The possibilities and advantages of modern blood glucose meters are highlighted both in terms of accuracy of readings and functional expandability. Clinical cases demonstrating the importance of using blood glucose meters in decision-making by patients (adolescents) with type 1 diabetes who receive insulin pump therapy are presented. Excessive haste in decision-making by patients resulting in non-target results on glycaemic levels, which could have been avoided with timely measurement of blood glucose levels with a glucose meter was stressed. The great role of continuous education of children and adolescents with T1DM together with assessment and analysis of the significance of new and existing technologies for diagnosis, treatment, and monitoring of this chronic disease is emphasized, so that the patients and their parents can fully and effectively use constantly emerging opportunities.

Strategic Approaches to Ensuring Technological Sovereignty in the Energy Sector

This article discusses strategic approaches to ensuring technological sovereignty in the energy industry. Special attention is paid to the development of the Russian standardization system for oil and gas equipment and technologies based on the established Institute of Oil and Gas Technological Initiatives, which includes Russian and foreign oil and gas companies. Effective forms and methods of implementing import substitution programs, consolidating industry demand for oil and gas equipment and technologies, preparing standards and conducting conformity assessments of enterprises on them, as well as possible options for international cooperation based on the creation of a unified legal field in the field of standardization are proposed. The research carried out by the author made it possible to formulate strategic priorities for the implementation of domestic technological policy in the oil and gas complex, aimed at solving topical issues of import substitution and ensuring technological sovereignty. Ensuring technological sovereignty in the energy sector is a strategic task that requires consolidation of efforts at the state, industry and corporate levels of management.