Russian Standards Research Articles

Depreciation deduction mechanism being in use in the fishing industry and intended for sustainable development of the region

In recent years, there has been a stabilization of the country's economy, which in the future is a major prerequisite for increasing demand for measures to limit the catch and import of raw fish abroad. They should lead to a reorientation of enterprises towards deep processing of raw fish, which will require the inflow of significant investment resources into the industry. In fact, the problem of fixed assets depreciation accounting is not new; there are several methods of their regulation in the modern world, but it is not enough when solving different managerial tasks. The relevance of the problem is due to the discrepancy between tax and accounting, between international financial reporting and Russian standards, as well as between the need to obtain an adequate and accurate assessment of the safety, and usefulness of fixed assets in the production process. As a result, the purpose of this study is to investigate modern methods of accounting depreciation of fixed assets and to identify ways to eliminate overdue areas of this problem. At the correct picked up system harmoniously working at the enterprise, and timely replacement of obsolete non-current assets, the enterprise can achieve the best productivity results and increase its liquidity.

On ensuring dynamic voltage stability of critical loads in the electric power systems of industrial facilities

Voltage sags and interruptions in the electric power systems (internal grids) of industrial facilities are caused by various short circuits, including those that occur in external grids. If the depth and duration of such sags and interruptions exceed the rated limits for critical loads, they cause continuous processes to shut down, which produces defective products and entails substantial losses. Russian standards and regulations do not set forth requirements with respect to voltage sags and interruptions, which means that industrial companies cannot sue grid operators for damages. This is why dynamic voltage stability of critical loads involved in continuous processes has to be addressed within the internal grid. They analyze the effectiveness of solutions designed for dynamic voltage stability of critical loads; these can be shared, used on a single site or designed to power secondary circuits. It shows that use of dynamic voltage restorers (DVR) and dynamic voltage sag correctors (DVSC) can be a cost- effective solution if the topology and specifications are configured appropriately. The paper presents general technical requirements for sag and interruption compensators, which are adjusted for cost-effectiveness. Case-specific feasibility testing should be based on daily readings of electrical parameters and electric power quality readings, calculated electromechanical transients, and a feasibility study. Use of DVRs at an industrial facility helped stabilize the voltage curve and reduce the span of irregular voltage fluctuations by a factor of 3, reduce the average voltage at the 6 kV busbars without compromising equipment performance, and improve the starting conditions for AM clusters and self-starting conditions for large AMs. Thus, lowering the elevated voltage at the 6 kV busbars helped cut electricity purchase costs. In most cases where accidents cause disturbances in the external 110 kV grid, DVRs coupled with the automatic voltage controls of power transformers were able to prevent process shutdowns, which constituted the key cost effect.

Harmonisation of Pharmacopoeial Requirements for Identification of Closely Related Species in Herbal Medicinal Products

Global interest in herbal medicinal products is growing, thus increasing the demand for medicinal plant raw materials. However, the growth in sales of raw materials entails the risk of a wider spread of counterfeit and substandard medicinal products. The use of such products can lead to serious complications and even death. This brings to the forefront the studies aiming at identification and quality control of herbal drugs. In addition, the relevance of these studies stems from the need for harmonisation of test methods for identification of related plant species as acceptable foreign elements in herbal medicinal products. The aim of the study was to determine the most widely used methods for identification of closely related plant species and to analyse the possibility of aligning the requirements of Russian standards and foreign pharmacopoeial monographs. According to the analysis of identification requirements, the main test method for identification of related plant species is thin-layer chromatography; morphological and anatomical characteristics of plants are also used. Methodological approaches of the European Pharmacopoeia to identification of closely related species in herbal medicinal products have found application in updating compendial standards of the Russian Pharmacopoeia. Russian standards are harmonised with the requirements described in monographs of leading pharmacopoeias and provide for the detection of unacceptable impurities in herbal medicinal products by morphological, anatomical and chromatographic characteristics.

A methodology of accounting for derivative instruments: Challenges and solutions

Subject. This article discusses the problems associated with the methodology of accounting for derivative financial instruments of non-financial organizations. Objectives. The article aims to develop recommendations for solving these problems. Methods. For the study, we used a critical analysis, synthesis, comparison, observation, and the analog approach. Results. The article shows the insufficiency of regulation of accounting for derivative financial instruments of Russian non-financial organizations, and it reveals significant differences in the interpretation of the economic essence of derivative financial instruments and the recommended methodological approaches to their valuation and accounting in the scientific literature. The article offers author-developed recommendations for solving problematic issues of accounting for derivative financial instruments of Russian non-financial organizations. Conclusions and Relevance. The current Russian accounting standards for non-financial organizations do not contain regulations on the accounting for derivative financial instruments. It is necessary to develop appropriate regulatory documents. The interpretation of the economic essence of derivative financial instruments, methodological approaches to their evaluation and accounting, proposed in the scientific literature, differ significantly. The results obtained have both applied and theoretical applications in the field of financial accounting.

Lighting in Residential and Public Buildings: Major Challenges and Improvement of Control Methods

Introduction: The increase in time people spent in rooms of various functional purposes makes special demands on the quality of artificial lighting, which increasingly compensates for the lack of daylight. In 2021, Russian Sanitary Regulations and Standards SanPiN 1.2.3685-21 came into force setting new requirements for qualitative and quantitative characteristics of artificial lighting in residential and public buildings, thus necessitating improvement of instrumental control methods. Objective: To develop and substantiate requirements pertaining to organization of instrumental control, procedure and conditions for measuring lighting indicators in the premises of residential and public buildings in order to control their compliance with the updated hygienic standards. Materials and methods: We reviewed 17 regulatory documents and guidelines containing the requirements for illumination and measurement of its parameters and analyzed more than 30 proposals for lighting assessment received from 28 territorial bodies and institutions of the Russian Federal Service for Surveillance on Consumer Rights Protection and Human Wellbeing (Rospotrebnadzor). We also considered ten main issues concerning instrumental control of lighting suggested for discussion at the meetings on activities and assignments of physical laboratories of Rospotrebnadzor Centers for Hygiene and Epidemiology in 2018–2020 and issues of illumination measurement and assessment in different types of buildings posing challenge for specialists of the Inspection Body in the course of sanitary and epidemiological expert examination of measurement results. Results: We have determined method approaches to organizing and taking measurements of lighting indicators and specified the choice of monitored parameters, measuring points and conditions. Conclusion: When developing guidelines for measuring and assessing lighting inside and outside residential and public buildings, it is necessary to systematize the requirements of valid method documents, eliminate existing contradictions, and determine the choice of indicators, measuring points and conditions to be monitored.

Accounting Standards Comparison between China and Russia

Both Chinese and Russian accounting standards follow the IFRS convergence route, despite there being a difference in the degree of international convergence between the two countries. The article examines the specific criteria for financial statement presentation in China and Russia and discovers discrepancies in the basic requirements for financial statement presentation, financial statement composition, and information in notes to financial statements in both countries. The comparison in this article is used to provide theoretical guidelines for reciprocal economic investment between the two countries.

Monitoring of international standards in the scope of ISO/TC 71 “Concrete, reinforced concrete, pre-stressed concrete”

Introduction. At present, various approaches to standardization in construction are used that are often in poor agreement. This hinders international cooperation and collaborative planning, design, and construction of facilities. The harmonization of construction standards has been long overdue.Aim. In this work, international standards were monitored and compared with Russian analogs in order to develop an approach to their harmonization.Materials and methods. The European and American standards of the International Organization for Standardization (ISO) were selected for further comparison with the Russian analogs. A random monitoring, analysis, and comparison of ISO standards and Russian regulatory-technical base were carried out for its timely update, the elimination of emerging redundancies and contradictions, and the improvement of the harmonization of Russian and international standards in construction in the scope of ISO/TC 71 “Concrete, reinforced concrete, pre-stressed reinforced concrete.”Results. The analysis of 14 international ISO standards allowed the documents to be classified into three groups for further work and steps toward their possible harmonization with the Russian national standards and toward the development of analogous national standards to be outlined.Conclusions. Based on the monitoring results, it is recommended to classify ISO standards into three groups: 1. ISO standards of lesser relevance to national standardization due to a complete or, in some cases, more comprehensive regulatory base. 2. ISO standards where the standardization parameters differ from Russian standards or where the subject of standardization is reflected in several associated standards. Such standards should be harmonized with international standards. 3. ISO standards having no national analogs. Therefore, it is recommended to harmonize the Russian standards related to the second group and, in the absence of Russian analogs, develop national standards equivalent to those of the third group.

Smart cities development and implementation prospects in the Russian Federation

The article is devoted to the study of a set of problems associated with the development of smart cities management standards in the Russian Federation in conjunction with the active implementation of technical and process standards. A balanced approach to standardization will allow the heads of the authorities of the constituent entities of the Russian Federation and local governments to achieve sustainable digital transformation processes and improve the socio-economic indicators inherent in "smart communities" through the routinization of innovations in the technological and managerial spheres. A set of regulatory documents governing the development and application of smart city standards, adopted by both federal public authorities and at the regional level, has been systematized. Based on the logical-linguistic methods, statistical analysis and induction of defined dominants into intertied spheres of technological and management nature, the authors come to the conclusion that management standards reflecting best practices can be considered as the main mechanism for implementing smart city strategies. A comparative study of the dynamics of the processes of standardization and transformation of the architecture of international and Russian standards allows the authors to reasonably characterize the standardization phase of smart cities in Russia as an initial one, requiring standardization of basic technical entities and the ontology of the urban environment, which is especially important in the context of the active deployment of complex high-tech urban systems with poor readiness management superstructure to integrate these systems into decision-making processes. Practitioners in regional government bodies and municipalities can benefit from this study to avoid decisions-making that carry high risks of ineffective spending of budget funds and to increase the socio-economic impact when implementing smart city strategies.

Analysis of methods for environmental assessment of urban project solutions

The unfavorable ecological situation in cities and the need for ecological assessment of urban space are considered. The determination of the environmental assessment method is done. The existing methods for assessing the environmental friendliness of urban planning solutions have been studied. Evaluation categories of standards in percentage terms are analyzed. Features and priority areas of rating systems are identified. The author's concept of ecological assessment of urban areas is proposed. To achieve the greatest environmental friendliness of the urban space, a number of sustainable solutions should be laid in the system of the whole city (at the macro level), followed by the development of ecosolutions for individual sections (meso, microlevels), which must be more clearly defined in the emerging Russian standards.

Reason of the choice of soil types for hygienic regulation of chemicals (literature review)

The article discusses a functional-ecological approach to the selection of soils for the purpose of hygienic regulation of chemicals. The functional-ecological approach used to substantiate the choice of soil types in standardization is associated with the analysis of their main, variable functional characteristics including humus state, particle size distribution, oxidizing capacity, sorption capacity, cation exchange capacity, etc. The choice of the type of soil can be made using the data on the classes, distinguished by the parameters of the stability of the functioning of the soils. The approach will allow making a rational choice of soils from all their diversity. According to the degree of stability and development, it is proposed to use contrasting options for soils, taking into account the area they occupy. The functional-ecological approach does not imply the choice of a specific soil characteristic, but takes into account the cumulative assessment of all soil properties according to the principle of their sustainability. In addition, it is advisable to create a network for hygienic rationing and maintain a database of the results obtained throughout the country. The main databases for the literature search were Scopus, Web of Science (WoS), Global Health, CyberLeninka, scientific electronic library elibrary.ru (RSCI). Since this topic affects the formation of an approach in the guidelines for determining the maximum permissible concentration, the review publication included information on National Russian standards, educational (national Atlas of soils of the Russian Federation, WRB - World Reference Base of Soil Resources) and scientific literature.

Variability of Near-Surface Aerosol Composition in Moscow in 2020–2021: Episodes of Extreme Air Pollution of Different Genesis

During 2020–2021, a comprehensive experiment was conducted to study the composition of near-surface atmospheric aerosol in Moscow. The paper considers the experimental data together with synoptic and meteorological conditions. Attention is focused on six episodes of extremely high aerosol mass concentration values: in March and October 2020, as well in March, April, May and July 2021. In all these cases (and only in them), the average daily mass concentration of PM10 aerosol exceeded the Maximum Permissible Concentration (MPC) value (according to Russian standards, 60 μg/m3). The origin of the aerosol during these periods of extreme pollution is revealed, which is the main result of the work. It was shown that the July episode of 2021 was associated with a local intensive anthropogenic source that arose as a result of the active dismantling and demolition of multistory industrial buildings. The remaining spring and autumn episodes were caused by atmospheric transport of both smoke aerosol from various regions with strong biomass fires and dust aerosol from arid zones of the south of European territory of Russia (ETR) with dust wind storms. The cases of atmospheric pollution transport to Moscow region from the other regions are confirmed with the help of air mass transport trajectories (HYSPLIT 4 model) and MERRA-2 reanalysis data on black carbon and/or dust distribution in the atmosphere over ETR. Differences in the elemental composition of the near-surface aerosol of Moscow air during periods with extremely high aerosol concentrations are analyzed in comparison with each other and with unperturbed conditions for the season.

Specifics of a joint venture agreement in the field of health care in terms of international and Russian financial reporting standards

In the context of the development of integration processes not only in the commercial, but also in the public sector of the economy, and, in particular, in the healthcare sector, the issues of applying IFRS for the public sector in the development of Russian accounting standards applied in the public sector are becoming increasingly important. The article examines the issues of the main differences arising in the preparation of an agreement on joint activities in the aspect of international and Russian financial reporting standards on the example of an agreement on joint activities in medicine, which is most relevant in the context of a global pandemic.

Coefficient analysis in achieving a reliable assessment of the effectiveness of the organization’s activities

The article presents methodological approaches to the formation of realistic values of financial coefficients for the purposes of reliable evaluation of the performance of commercial organizations by clarifying the classical algorithms of their calculations, taking into account the economic content of the initial indicators of financial and management reporting used, formed in accordance with the provisions of Russian and international standards. The use of adequate values of reporting indicators and the adjustment of formulas for calculating a number of coefficients contribute to obtaining a reliable retrospective assessment of the quality of the management system of organizations in the real sector of the economy, identifying and correctly measuring the impact of factors of the external and internal business environment on its effectiveness, optimizing the resource potential management policy to strengthen competitiveness, financial stability and investment attractiveness of companies.

Современные тенденции развития плодово-ягодного сектора экономики АПК Орловской области

The article analyzes the dynamics of the level of self-sufficiency in fruits and berries in Russia, as well as Russian imports of fruit and berry products. The place of Orel region between regions of Central Federal District, including dynamic of fruit and berry plantations, gross collection of horticultural production, productivity of fruit and berry crops for last five years, is determined. A comparative assessment of local self-sufficiency of population of the region with fruits and berries with fruit consumption standards in Russia is given. Key problems of development of the fruit and berry sector of agricultural economy in the Orel region were identified. As a solution to the problem, related with the system of promotion and marketing, which does not function effectively enough, the authors proposed formation and development of a cooperative mechanism with the participation of the Center for Agricultural Advice of the Orel Region and the Orel Regional Export Support Center with financial support under existing regional program for the development of agriculture and regulation of agricultural raw materials and food markets until 2025.

ОСОБЕННОСТИ РАСЧЕТА КОНСТРУКЦИЙ ИЗ КРУПНОФОРМАТНЫХ КЕРАМИЧЕСКИХ КАМНЕЙ НА СМЯТИЕ ПО РОССИЙСКИМ И ЕВРОПЕЙСКИМ НОРМАМ

A comparative analysis of the design cross-sections of ceramic bricks and large-format ceramic masonry according to the EN 1996-1-1 buckling (concentrated load) calculation algorithm and Russian standards is carried out. The main differences in calculations are pointed out. Recommendations are given for refining the methodology of concentrated load calculation for masonry made of large-format ceramic block.

Амортизационная политика бухгалтерского учета: содержание и подходы к формированию

Many theoreticians identify the preferred (as they see it) interpretation of depreciation with the term “depreciation policy”. Therefore, the wording of the latter depends on the preferred approach to its development. There is a need to work out a single universal definition of depreciation policy with no identification with the term “depreciation”. So, the subject of the study is a lack of a generally accepted definition of depreciation policy concept and approaches to its development, which are based on different focus on prioritizing the essence of depreciation and the role of depreciation deductions. The objectives of the study are as follows: to study the historical aspect of depreciation concept, define the term “depreciation policy”, classify approaches to its development and determine their relevance in the modern world under the current standards, and develop recommendations for more efficient depreciation policy under the requirements of the most relevant approach exemplified by an enterprise in the rocket and space industry. The authors applied the methods of comparative and critical analysis, classification, and comparison. The analysis of the international and Russian standards has established that the current preferred approach focuses on adequate distribution of depreciation charges on the time axis under the incoming expected economic benefits and, as a result, adequate cost generation. Other approaches also have the right to exist if the requirement of the preferred approach is met. The case of the rocket and space industry was studied and showed that the depreciation policy of industrial companies often does not meet this requirement and needs to be revised. It has been established that the methodology for the development of disposal value is one of the most significant concerns for depreciation policy development. To ensure versatility and uniformity, the paper proposes to consider depreciation policy as a part of the company’s accounting policy. Companies of rocket and space industry are invited not to apply the straight-line depreciation method for those groups of fixed assets that were purchased to be sold as unique orders, and then stood idle subject to both moral and physical wear and tear. A methodology for assessing the disposal value is proposed.

Вексиллоиды в социокультурном пространстве России и Британии

State symbols are under the jurisdiction of heraldry and vexillology, applied historical disciplines. Being self-contained, vexillology has much in common with heraldry. Banner and coat of arms coincide in functions, being used as means of identification and manifestation of self. Flags are a very specific sign system and one of the most dynamic. They reflect changes in socio-cultural life of the nation and temporal characteristics, assist in attribution and investigation of cultural phenomena. As far as function is concerned the banner unites people according to some criterion and assimilates them into some social institution. Flags and coat of arms are inherently interconnected, though not all the banners are heraldic. Heraldic flags are divided into several types, different in form and size. Neither Russian nor European standards have strict rules of composition; both were very varied. As for Russia the flag has always been a very fluid issue. On the one hand that aspect of symbols has been disregarded and never followed a strict order, on the other, if and when banner is beheld, it becomes the object of worship and heated argument.

Increasing agricultural automation in conditions of international integration

The development and use of a set of highly automated agricultural machinery is necessary to ensure the effective involvement of agricultural land and the development of the land amelioration complex. The work analyzes the prospects for the development of the market of highly automated machinery and shows the barriers that obstruct the development of this market in Russia and in the world. The paper describes the steps to overcome these barriers. The authors substantiate the actuality of creating normative technical and legal bases, as well as the necessity of creating a center for testing agricultural and forestry tractors for compliance with the safety regulations. The paper explains international and Russian standards for safety requirements for products of the highly automated machinery. The paper presents the activities that need to be carried out in order to use highly automated agricultural machinery.

Анализ формирования российских систем экологической сертификации зданий

Introduction. All over the world building rating systems (certification systems) are being intensively developed as a solution to problems of modern cities focused on enhancing the quality of life in the population. Certification systems are an effective modern tool used not only to assess buildings, but also to achieve sustainable development goals in the construction industry.­ Materials and methods. The paper reviews several international certification systems, including BREEAM, LEED, DGNB, and Green Globes. The authors describe certification procedures, evaluation categories, areas of standards application and certification in Russia. The article provides a detailed review of the following Russian certification systems and the process of their development: “Green Standard”, SDOS “NOSTROI”, GREEN ZOOM, SDS “RUSO”. Their evaluation categories and basic provisions are provided. Results. The authors have conducted a comparative analysis of the Russian certification systems with account taken of environmental, economic, and social aspects of sustainable development. Russian standards are compared with the international ones and their interconnection is established. Conclusions. In Russia, sustainable development assessment systems have been developed and used since 2010. They focus on environmental and social aspects of sustainability.

ИНТЕРФЕЙСНОЕ ВЗАИМОДЕЙСТВИЕ BIM ПРОГРАММЫ С MS OFFICE

The paper examines the necessity and possibility of interface interaction of the information modeling program Revit Autodesk with the common office program MS Excel. Such interaction makes it easier to prepare project documentation in accordance with the requirements of Russian standards, GOST. An analysis of the capabilities of the built-in Revit tools for creating specifications and their design according to GOST requirements showed an insufficient level of automation of these processes. Ready-made foreign and Russian solutions in the field of Revit plugins that implement interaction with Excel have a number of disadvantages. The purpose of this article is to demonstrate the capabilities of the application programming interface (API) for creating applications using the example of a developed software solution for automating the unloading of information from a BIM model into an Excel electronic document, in order to bring data presentation standards in line with GOST requirements. The application is developed using a tool environment: the C# programming language, the MS Visual Studio development environment, the WPF user interface creation tool, the Revit-side application programming interface .Net API, an interface for interacting with Excel ClosedXML files. As a result, the interface of the developed plugin is presented. The program allows you to export documents-statements and specifications - to Excel, designed according to the requirements of GOST. The user-friendly tab-based user interface, the compliance of the program design with the Revit system and the implemented functionality give the program advantages over its analogues. The application is available for free download to any Revit user, which is of practical importance.