Russian Standards Research Articles

Механизм действия и социальная справедливость изменений по НДФЛ

Since 2001, Russia has introduced a flat scale of taxation of personal income, which for twenty years has been causing discussions in the scientific community and society. The proportional taxation of wages does not take into account the differentiation in incomes of various strata of the population and does not meet the principle of social justice. However, the difficulties of economic development have led to the need to introduce an additional rate on income of individuals, which is presented as progressive taxation. The article examines the situation with the differentiation of the population in terms of living standards in Russia and the compliance of innovations with a progressive approach.

Using secondary raw materials in construction of buildings with account taken of environmental standards

Introduction. The article addresses the problem of irrational treatment of solid municipal, production and consumption waste in Russia, as well as the prospects of using secondary raw materials in the construction of buildings. The research is focused on environmental standards, environmental certification systems in the construction industry, as well as recycled materials. The study encompasses the construction of buildings using recycled materials, taking into account the requirements set in environmental standards.
 Materials and methods. The article presents several types of secondary raw materials and an overview of sustainable approaches to the construction of buildings using recycled materials in Russia and abroad. Most widely spread construction technologies, used to build houses using secondary raw materials, are described. An environmentally friendly facility constructed in Russia using secondary raw materials is described as an illustration.
 Results. The state of the Russian legislative framework governing the treatment of solid municipal, construction, and consumption waste and the requirements of international and Russian environmental standards applicable to buildings are analyzed. The percent ratio of waste management actions is determined in relation to other requirements set by environmental certification systems applicable to real estate items.
 Conclusions. A new classification of construction products made of secondary raw materials is presented. Conclusions are made about the feasibility of reusing solid household, industrial and consumption waste in the construction industry. The need to revise environmental standards in Russia is identified. The Russian environmental standards should have a larger number of criteria determining the rational treatment of solid municipal, construction, and consumption waste as well as the use of products made of secondary raw materials.

Modification of the whey protein cluster for the utilization in low-calorie food technology

One of the urgent tasks of the dairy industry is to develop alternative modifications of the composition and properties of the whey protein cluster for the utilization in food technologies. The objective of the research is to optimize the conditions for modifying the whey protein cluster to develop competitive food products. The quality indicators of the research subjects, their composition and properties have been determined in accordance with Russian standards. Some part of the research has been carried out in in vivo and in vitro experiments. To develop the whey proteins microparticulate, a technological flowchart involving concentrating the whey protein cluster by ultrafiltration and thermomechanical treatment of the resulting concentrate has been proposed. Mathematical modelling of the process by means of neural-network approximation has been carried out to forecast the quality indicators and some directions of using whey proteins microparticulates depending on the initial technological parameters. The resulting microparticulates are characterized by a valuable composition, high water-binding, bifidogenic capacity and antioxidant activity. There have been the formulations of food products with the microparticulate content providing for the replacement of 10-40 % of fat-containing dairy raw materials, which has resulted in the energy value decrease. The technology of the developed products is characterized by the standard technological flowchart and supplemented by the stages of the microparticulate production.

Metrological support of equipment for geophysical research

The article discusses the problems associated with metrological support of equipment for geophysical research, issues of ensuring the uniformity of well measurements, the creation of Russian standards for calibrating well equipment when determining the porosity coefficients and oil, gas, water saturation, determining the parameters of defects during well cementing and technical condition of casing strings and the water-oil-gas flow. The problems of creating full-fledged methods for measuring the parameters of oil and gas fields with conventional and hard-to-recover reserves have been investigated. The key directions of development of the Russian metrological support of geophysical well measurements were determined. The tasks that need to be solved to create metrological support for geophysical well logging as an industry that meet international standards are indicated. The expediency of creating a Russian Geophysical Center for Metrology and Certification, the need to develop a new and update the existing regulatory framework, which will allow Russian geophysics to reach the level of world leaders in the field of geophysical research, are substantiated.

Правовое регулирование минимизации экологических рисков в строительной сфере. Опыт ЕС

The article discusses legal issues contributing to the minimization of environmental risks in the construction industry, the application of international and Russian standards for environmental safety, safety and quality of construction products, as well as consideration of the European experience in the application of regulations that increase environmental culture and environmental safety.

Organoleptic and physico-chemical characteristics of olive oil obtained in the conditions of the Southern Coast of the Crimea

Olive oil is a vegetable oil obtained from the fruits of the European olive (Olea europaea L.). In terms of fatty acid composition, it is a mixture of triglycerides of fatty acids with a very high content of oleic acid esters. It has a color from brownish-yellow to greenish-yellow and has a slight bitterness aftertaste. The beneficial properties of olive oil determined by the content of oleic acid, which ensures low oxidizability of the product and helps to reduce blood cholesterol levels. The quality of the oil and its compliance with GOST requirements are important. The purpose of this report is to study the organoleptic and physicochemical characteristics of olive oil from different manufacturers, including that obtained by the Nikitsky Botanical Gardens - National Scientific Center of the Russian Academy of Sciences, their compliance with the approved norms of Russian and European standards and requirements, regulations, as well as determining the class produced oil. The work uses generally accepted methods of organoleptic, physicochemical, and other research. The analysis of existing systems of olive oil classification is given. The chemical indicators of the composition of olive oils from NBG and leading manufacturers on the Russian market are presented. The issues of the organoleptic assessment of the oil and its physical and chemical indicators are highlighted, the composition of fatty acids of olive oil obtained in the conditions of the Southern Coast of the Crimea is analyzed and its comparative analysis with olive oil from other manufacturers, as well as the norms of compliance with stand ards, codes and technical regulations. It has been proven that the NBG’s oil, due to the natural and climatic conditions of olive growth, is of high quality and meets the required Extra Virgin oil standards.

К ДИСКУССИИ О РЕФОРМЕ П. А. СТОЛЫПИНА И УРОВНЕ ЖИЗНИ В РОССИИ НАЧАЛА ХХ в.

The article is devoted to the discussion on living standards in Russia at the beginning of the 20th century in the context of the P. A. Stolypin reform. This discussion has been ongoing for ten years ago and divided historians into two groups, “optimists” and “pessimists”. The “pessimists” adhered to the traditional position of pre-revolutionary economists (and Soviet historiography) about the “impoverishment” of the peasantry in the central regions of Russia. The “optimists” (both Western and Russian) defended the thesis of raising the peasants’ living standards. The most famous representatives of the “optimistic” school in Russia are B. N. Mironov and M. A. Davydov. The article analyzes the evolution of M. A. Davydov’s position, which can be judged by his latest article in “Ural Historical Journal”. If previously Davydov avoided mentioning the “agrarian crisis” in Russia at the beginning of the 20th century, now he recognizes the existence of a “crisis of agrarian overpopulation” and considers the Stolypin reform as an attempt to mitigate this crisis. Davydov claims that this attempt was successful and the crisis was mitigated thanks to the “agrotechnological revolution”. However, the author of the article shows that in reality, the increase in crop yields was not associated with the Stolypin reform. The greatest increase in productivity was noted not in those provinces where the reform was carried out most intensively.

Implementation of international environmental standards in Russia (in terms of the provisions of the 1998 Aarhus Convention)

The study analyzes the prospects for Russia’s ratification of the Aarhus Convention on Access to Information, Public Participation in Decision-Making and Access to Justice in Environmental Matters (1998). The analysis of federal legislation in the field of ecology is carried out.The emphasis is on the provisions that regulate the rights of citizens to access official information on the state of the environment, to participate in the discussion of environmental programs and projects; the right to judicial review of actions of authorities that violate such rights. On the example of the city of Moscow - a subject of the Russian Federation, the official electronic services and resources are shown that allow you to receive information about the state of the environment in real time. Such electronic resources have been created by the Moscow City Government and are available on all social networks. Based on the results of the study, the conclusion is substantiated that the existing legislation in Russia and the practice of its application generally comply with the standards of the Aarhus Convention. Its ratification will allow Russia to reach a qualitatively new level of international environmental standards.

Инновационное развитие регионов России на основе требований «зеленого» строительства: тенденции, проблемы и направления решений

In the present work, we discuss reasons and solutions for the insufficient inclusion of sustainable con-struction standards in Russia as a factor in intensifying innovation-driven growth of regions and the entire country. A comparative analysis was conducted to assess the current level of innovative devel-opment, as well as the degree of implementation of environmental projects in the construction indus-try. It was found that "green" technologies are yet to be implemented in domestic practices. One major reason comprises undeveloped environmental certification standards, which was confirmed by compar-ing domestic and foreign practices using mathematical methods. The main directions for solving the identified problems include increasing state interest in implementing environmental projects, forming necessary staffing and resource support for transforming the construction industry as a condition for enhancing the innovation activity in regions and justifying the efficiency of "green" construction. The implementation of the above approaches will improve environmental construction in the country, at the same time as creating favourable conditions for its innovative development.

Cutting tool standardization

The article aims to determine the role of standardization in the engineering industry and for cutting tools in general. This paper explains the basic principles of standardization. The technical committee for standardization of cutting tools (TC 95 ‘Tools’) was presented. The main directions of work and functions of TC 95 ‘Tools’ are explained. Harmonization of standards in Russia is presented on the example of ISO 13399 international standard. The work reveals positive aspects of officially translated versions of standards for enterprises. The article also describes the role of standardized tools when working in computer-aided design systems (CAD).

Natural Movement and Migration of the Population of the Central Black Earth Region of Russia in the Context of Urbanisation and Conservative Modernisation of the 20th–21st Centuries

This paper aims to present a comprehensive study of the natural and migration movement of the rural population of Russia over several periods of the twentieth and early twenty-first centuries. The authors proceed from the premise that it is necessary to consider not only the decline of Russia’s rural population but also its movement. The article refers to the data of general censuses and vital records of the population at the regional, district, and settlement levels in one of the most successful agrarian regions by Russian standards, i.e. the Central Black Earth Region. The authors process the information from the sources employing various quantitative methods, including modeling demographic processes of the past, which helps verify the information of official documents. It is concluded that the idea of the general “extinction” of the Russian countryside is oversimplified. Historical data of the Central Black Earth Region testify to the constantly changing, different directions of demographic processes at the level of individual regions, districts, and settlements. Backsliding due to the process of depopulation, conservative demographic modernisation, and especially the transfer of urban dwellers back to rural areas contribute to the preservation of “islands of stability”. There are still dozens of districts and hundreds of settlements in the Central Black Earth Region characterised by natural growth and migration influx. The authors argue that a population which is excessive in terms of the needs of modern agriculture will continue to migrate. At the same time, based on the data of last decades, it is suggested that a certain number of people will be staying in the countryside as well as relocating there — those preferring a rural lifestyle in general or seeking to survive there in times of crisis. The reverse migration to rural areas observed during critical periods made it possible and continues to amortise the continuous decline of the rural population.

АКТУАЛЬНЫЕ ВОПРОСЫ РЕФОРМИРОВАНИЯ БУХГАЛТЕРСКОГО УЧЕТА

Currently, one of the tasks of accounting is to bring the domestic accounting rules closer to the international ones. During the reform, which has been going on for more than twenty years, a number of new Russian standards that meet the requirements of IFRS have been put into effect, but basically for ten years only the forms of documents for supervisory authorities and deadlines have changed, and only now there has been a real revolution in accounting: instead of the usual PBU 5/01 and PBU 6/01, two new standards will be applied from 01.01.2022: FSB 6/2020, FSB 26/2020, and FSB 5/2019 has been in effect since 01.01.2021. The article discusses the questions arising from accountants on the application of new standards in accounting and ways to solve them.

Development of approaches to technical inspection of is “green” buildings

The article is devoted to the consideration of the issues and methodology of the development of the technical survey of the building constructed with the use of “green” technologies. The implementation of investment and construction projects of this kind over the past decade is gaining more and more popularity in our country. This is largely due to several factors, including the need to save energy resources, reduce utility costs, increase the comfort and safety of people living or working in such buildings, and take care of the environment. To date, the greatest interest in the implementation of “green” investment and construction projects is the implementation of office, retail, sports and warehouse facilities. The construction of residential buildings is not yet as popular as in Western countries, but there is a trend towards its development. There are a number of foreign and Russian standards that allow you to certify a building for the assignment of the status of a “green” object. Methods of scoring in the presented standards (BREEAM, LEED and GREEN ZOOМ) mainly focused on energy efficiency, safety, comfort, an important environmental aspects of construction, however, almost no technical component and verification algorithms of structural elements of the building. Carrying out a high-quality technical survey is a prerequisite for making a decision on the reconstruction, re-profiling or repair of the object. In conducting these activities should take into account the fact that the engineer needs to spend not just a “green” technical survey and study taking into account the specific “green” technologies, including to identify design features of the building, to conduct a detailed examination of all utilities, to identify the effectiveness of the functioning and relevance of using specific design elements (if any), to develop arrangements for the repair, conversion or renovation with regard to maintaining or certification. Within the framework of the presented article, the authors identified problems, developed a comprehensive algorithm for conducting a technical survey of a building built with the use of "green" technologies, and gave methodological recommendations.

Formation of information about assets in Russian and international standards

Formation of information about assets in Russian and international standards

Информационная грамотность преподавателя иностранного языка: анализ российских и европейских профессиональных стандартов педагогов

The introduction of information and communication technologies into the educational process began more than twenty years ago, along with the rapid spreading of computers around the world. However, not all educational institutions have supported the inclusion of information and communication technologies into the educational process for the above-mentioned quite a long period of time. Most likely, this was due to insufficient financial investments in modernization. In addition, insufficient attention was initially paid to training of teachers for working with digital technologies. At present, when information and communication competence has already been included into all international standards for teachers, it turned out that neither graduates from teacher training institutes nor teachers who have been working for already a long period of time have sufficient competencies for using digital technologies in practice. A comparative analysis of Russian and European professional standards for teachers is carried out, and the competencies they should possess are considered. Various versions of the information literacy definitions are given, which have undergone changes in the technological development process. Special attention is paid to the requirements for competencies of foreign language teachers in the field of digital technologies. The list of the currently available digital tools, including mobile devices, is discussed. The students actively use such technologies to learn languages, but to yield a really positive effect, digital tools should be integrated directly into the educational process in a professional manner. The experience of work with digital technologies gained by the teachers of the NRU MPEI Department of Foreign Languages is considered. A conclusion has been drawn, according to which a high level of information literacy enables teachers not only to change their own pedagogical methods, but also to open new horizons for their students, who, in turn, gain access to high quality education.

Advanced liquid epoxy and polyurethane materials: internal and external coatings for pipeline and tubing protection

The paper discusses anticorrosive materials developed by JSC “СRONOS SPb” for different application for oil/gas industry. A series of coatings were tested for compliance with industrial Russian and international standards. Epoxy KronEpur 80 and KronEpur NKT coatings for the internal surfaces of pipelines and tubing with high Tg comply with Russian state standard GOST 58346. KronTag developed for RFID tags protection meet the requirements for internal coatings according GOST 58346. Hybrid epoxy-urethane coating Eton-SAP has extremely low operational thickness. Repairing material Polykron-R tested by DIN EN 10290.

МСФО И РСБУ: МЕЖДУНАРОДНАЯ ГАРМОНИЗАЦИЯ И СТАНДАРТИЗАЦИЯ УЧЕТА И ФИНАНСОВОЙ ОТЧЕТНОСТИ В УСЛОВИЯХ ГЛОБАЛИЗАЦИИ МИРОВОЙ ЭКОНОМИКИ

The article examines the significant changes that have occurred in the Russian practice of accounting and financial reporting, which are caused by the processes of globalization, digitalization of the world economy, convergence of Russian accounting standards (RAS) with international financial reporting standards (IFRS). The problems of reforming the system of legislative and legal acts of accounting, financial reporting in Russia during the transition to IFRS. The analysis of the key principles of efficiency, according to which modern Russian accountants work, is carried out.

ОДХОДЫ К ОЦЕНКЕ И ПЕРЕОЦЕНКЕ ОСНОВНЫХ СРЕДСТВ ПО РОССИЙСКИМ И МЕЖДУНАРОДНЫМ СТАНДАРТАМ

Questions of valuation and revaluation of fixed assets in a market environment inevitably arise. This is due to the increased role of assessing the effectiveness of asset management. The harmonization of national and international accounting standards allows us to consider the assessment and revaluation processes, both from the point of view of the accounting system and from the point of view of the financial consequences of the procedures performed. The purpose of the study is to study the historical background and systematize approaches to the assessment and revaluation of fixed assets according to Russian and international standards. To achieve this goal, the following tasks are set: to study the methods and historical aspect of revaluation; to study the conceptual framework of revaluation and impairment; to systematize the general provisions of the methodology for assessing the value of fixed assets during revaluation and impairment. The object of the study is fixed assets. In the course of the study, the history of revaluation of the cost of fixed assets is considered, the conceptual apparatus of the cost of fixed assets is analyzed in relation to the procedures for revaluation and impairment testing, the methodology of revaluation and impairment is considered. The paper concludes that it is necessary to introduce into the practice of accounting and management procedures for assessing the value of fixed assets and revaluing them, which will allow us to obtain reliable information when analyzing the impact of cost changes on the indicators used in determining the effectiveness of activities

КРИТИЧЕСКИЙ АНАЛИЗ ПОДХОДОВ К ОЦЕНКЕ ВЛИЯНИЯ БИЗНЕС-ПРОЦЕССОВ НА ФИНАНСОВЫЕ РЕЗУЛЬТАТЫ ДЕЯТЕЛЬНОСТИ ОРГАНИЗАЦИИ

The article reveals a system of financial indicators that characterize business processes, accounting for income and expenses according to Russian and international standards. The ways of increasing the efficiency of the company's life activity, in particular, the ways of reducing the cost of production, are considered.

Short-circuit Current Reduction in Auxiliary Network of Traction Substations

The article analyzes short circuit current reduction due to three main factors: electrical arc, cable heating and contact and coil resistance in auxiliary network of traction substations. The research was made using ETAP software module Unbalance Short Circuit, where mathematical model of dynamic arc, as it is described by Russian and abroad scientists, iterative cable heating as it is described in Russian and European standards and contact resistance were implemented. Mathematical model includes power grid, auxiliary transformer, circuit breakers, current transformer, and cable. Cable size varies to show influence of each above-mentioned factors. Calculations were made using phase domain method and all the parts of auxiliary network were considered. The results show up to 60 percent decrease in three-phase short circuit current considering three factors together. It influences the ability to trip short circuit current by backup protections, fault-clearing time, cable sizing and the power supply quality. Neglect of one or more factors may, in some cases, mean insensitivity of the protection and the inability to trip the short circuit current in time.