Tyumen Law Institute of the Russian Interior Ministry

In this work we report solvatochromic and luminescent properties of ethyl N-salicylideneglycinate (1), ethyl N-(5-methoxysalicylidene)glycinate (2), ethyl N-(5-bromosalicylidene)glycinate (3), and ethyl N-(5-nitrosalicylidene)glycinate (4) dyes. 1–4 correspond to a class of N-salicylidene aniline derivatives, whose photophysical properties are dictated by the intramolecular proton transfer between the OH-function and the imine N-atom, affording tautomerization between the enol-imine and keto-enamine forms. Photophysical properties of 1–4 were studied in different pure non-polar and (a)protic polar solvents as well as upon gradual addition of NEt3, NaOH, and CH3SO3H. The DFT calculations were performed to verify the structures of 1–4 as well as their electronic and optical properties.

The paper presents an analysis of the current situation in the management of personnel of the civil service, discusses the problems of management of competencies and projects. The international and Russian experience is analyzed. More than 365 civil servants were interviewed in the framework of the study, from specialist to head of the Department. Based on the results of the study, recommendations are given to create a model of competencies of a public civil servant of the Russian Federation. The concept of flexible project management and information support of personnel management in the civil service is proposed, the digital panel of monitoring the effectiveness of public civil servants is described. The authors developed a set of indicators of the dashboard, the construction of which is allocated by the Government of the Russian Federation as a priority task. The set of indicators includes performance characteristics, performance of work on time and without overtime, team management, effective organization of the processes of execution of public functions, as well as the competencies of civil servants. The dashboard is built using the data Discovery data research tool. With the help of new data Discovery research technologies, the employees of the public service responsible for reporting on the organization and control of project works on the execution of state functions, without having technical knowledge, can study the data and apply not only descriptive, but also predictive Analytics.

In the textbook the system of the international standards of the financial reporting (IFRS) is analysed: her principles, formation, advantages and expediency of introduction. MFSO are considered all: submission of financial statements; stocks; report on cash flow; accounting policies, changes in the estimated accounting estimates and mistakes, turnkey contracts, etc. Also reflection of financial rent is given in the reporting of the tenant under RAS and MFSO, etc. For the students studying in the Economy and Management directions and also for all comers to increase the level in the field of a training of the consolidated reporting.

The study is devoted to the scientific substantiation of the training methods for the athletes and officers of the security forces to improve the effectiveness of kicks. Nevertheless, the analysis of the scientific literature showed that the existing methods of sports training of boxers kick boxers, etc. does not allow you to achieve the necessary impact force. The authors recommend using different methods of intensive functional training based on crossfit to increase the impact strength. The conducted researches have shown that the use of crossfit means allows to increase the force of kicks significantly and reliably performed by hands and legs by the cadets studying in the educational organizations of the Ministry of Internal Affairs of Russia. We determined that the strength of a direct kick with the right and left hand to the head increased significantly. A significant increase in the strength of the kick is noted when performing a side kick with the right leg to the head. Meanwhile, the authors recommend using the methods of intensive functional training crossfit in the training activities of the athletes practicing the martial arts, police and military servicemen.

In this work, we report solvent-induced complexation properties of a new N2S2 tetradentate bis-thiosemicarbazone ligand (H2LI), prepared by the condensation of 4-phenylthiosemicarbazide with bis-aldehyde, namely 2,2’-(ethane-1,2-diylbis(oxy)dibenzaldehyde, towards nickel(II). Using ethanol as a reaction medium allowed the isolation of a discrete mononuclear homoleptic complex [NiLI] (1), for which its crystal structure contains three independent molecules, namely 1-I, 1-II, and 1-III, in the asymmetric unit. The doubly deprotonated ligand LI in the structure of 1 is coordinated in a cis-manner through the azomethine nitrogen atoms and the thiocarbonyl sulfur atoms. The coordination geometry around metal centers in all the three crystallographically independent molecules of 1 is best described as the seesaw structure. Interestingly, using methanol as a reaction medium in the same synthesis allowed for the isolation of a discrete mononuclear homoleptic complex [Ni(LII)2] (2), where LII is a monodeprotonated ligand 2-(2-(2-(2-(dimethoxymethyl)phenoxy)ethoxy)benzylidene)-N-phenylhydrazine-1-carbothioamide (HLII). The ligand LII was formed in situ from the reaction of LI with methanol upon coordination to the metal center under synthetic conditions. In the structure of 2, two ligands LII are coordinated in a trans-manner through the azomethine nitrogen atom and the thiocarbonyl sulfur atom, also yielding a seesaw coordination geometry around the metal center. The charge and energy decomposition scheme ETS-NOCV allows for the conclusion that both structures are stabilized by a bunch of London dispersion-driven intermolecular interactions, including predominantly N–H∙∙∙S and N–H∙∙∙O hydrogen bonds in 1 and 2, respectively; they are further augmented by less typical C–H∙∙∙X (where X = S, N, O, π), CH∙∙∙HC, π∙∙∙π stacking and the most striking, attractive long-range intermolecular C–H∙∙∙Ni preagostic interactions. The latter are found to be determined by both stabilizing Coulomb forces and an exchange-correlation contribution as revealed by the IQA energy decomposition scheme. Interestingly, the analogous long-range C–H∙∙∙S interactions are characterized by a repulsive Coulomb contribution and the prevailing attractive exchange-correlation constituent. The electron density of the delocalized bonds (EDDB) method shows that the nickel(II) atom shares only ~0.8|e| due to the σ-conjugation with the adjacent in-plane atoms, demonstrating a very weak σ-metalloaromatic character.

Currently, digital technologies have a significant impact on business. In this connection, special attention should be paid to the management of processes associated with the introduction of the latest technological solutions in various areas of the enterprises ' activities. New technologies are emerging, such as cloud computing, communication platforms, data analytics, big data, automation, robotics, artificial intelligence, machine learning, virtual reality, and even 3D printing, which are opening up new opportunities for businesses. Digitalization of the business allows you to increase the productivity of activities, quickly adapt to changes in the external environment, build effective interaction with consumers and suppliers, etc. In recent years, the development of the digital economy in Russia has been observed, but its level in comparison with the leading countries is insufficient. The digitalization of business is hampered by a number of problems: insufficient knowledge and internal resistance of staff, management's fears of getting a low return on investment, lack of finance, lack of necessary infrastructure, and cyber-crime.
 The purpose of the study is to develop recommendations for improving business management in the digital economy.
 Research objectives: to study the concept of digital economy, the essence of digital technologies and digital transformation, characteristics of digital transformation, features of digitalization, current trends in digital solutions for individual industries, to analyze the digitalization of business in the Russian Federation for 2019-2020, to identify development problems, to develop recommendations for improving the level of digitalization of business in the Russian Federation.
 Practical significance. The materials of the article are of practical value for the implementation of the digital transformation of business in the Russian Federation.

The article presents the results of a study of problematic issues complex related to ensuring food security in Russia. The processes of agricultural raw materials export are analyzed. The key indicators of some agricultural feed crops production are investigated. Trends in the dynamics of indicators of milk production and the number of cows are revealed. The volumes of imported milk substitutes in the form of palm oil are determined.

The article substantiates the need to build a system of economic security of an en-terprise. It also reveals the main methodological approaches, the conceptual ap-paratus of the economic security of the enterprise, identifies the main tasks of ac-counting information in the system of economic security of the enterprise. The importance of attracting the economic security service when developing require-ments for enhancing the economic security of an information system is noted, since, in addition to accounting and management accounting data, it also contains non-financial information information on production volumes, product quality, marriages, major suppliers and customers, technical regulations and so on.

The article is devoted to the theoretical understanding of the qualitatively new trends in the development of customs technologies related to digitalization. We are talking about the prospects of creating artificial intelligence designed to identify homogeneous groups of goods during customs control. A critical assessment of existing software products used to identify goods for customs purposes is given, a number of shortcomings are noted that do not allow for full identification with the particularities of building a single Commodity Nomenclature for Foreign Economic Activities of the Eurasian Economic Union (CN for FEA of EEU). A model for the formation of databases of identification characteristics of homogeneous groups of goods and the principle of developing scenarios for expert systems for the identification of products based on artificial intelligence are proposed.

Russia faces new challenges and threats in the context of modern global problems. The difficulties of geopolitical competition against the background of the global COVID-19 pandemic are analyzed. The article analyzes the difficulties in implementing the policy of multipolarity, which is designed to provide Russia with the role of an independent center of power in the international coordinate system.

The textbook presents the basic theoretical, methodological and practical provisions of the discipline "Analysis of financial statements" in accordance with the state educational standard of higher education for the preparation of students in the direction of "Accounting, analysis and audit". The issues of analysis and evaluation of the financial situation and performance of the organization using practical data of individual and consolidated financial statements, statistical and tax reporting. The algorithms and practical calculations of analytical indicators are based on the principle of "through example". The textbook takes into account changes in the legal framework - the development of Federal accounting standards (FSBU). Federal law No. 160-FZ of 18 July 2017 clarifies the status of accounting regulations (PBU). PBU approved by the Ministry of Finance of Russia in the period from October 1, 1998 to January 1, 2013 are recognized as Federal accounting standards. At the same time a number of PBU changes. The textbook reflects the impact of legislative changes on the preparation and analysis of financial statements. The influence of international approaches to the disclosure of public information on the Russian practice of its presentation continues to grow. The textbook describes the changes in International financial reporting standards, taking into account their impact on the presentation and analysis of financial statements. The influence of international approaches to the disclosure of public information on the Russian practice of its presentation continues to grow. The textbook describes the changes in International financial reporting standards, taking into account their impact on the presentation and analysis of financial statements. Taking into account the strengthening of the position of integrated reporting in ensuring sustainable development of economic entities radically revised section of the textbook on the practice of its analysis. For students, postgraduates, teachers of economic specialties, students of the system of training and advanced training of accountants, auditors, specialists of financial and economic services.

The subject under research of this article is the control and revision (audit) activities institutions in the budgetary sphere in modern conditions. The purpose of the research is to present the system and innovations structuring in the imperative subject-object sphere of control and revision (audit) sphere, as the main aspect of state and municipal organizations management. Research methods: general scientific methods, systemic and institutional analysis. This article summarizes the control and revision (audit) activities theoretical foundations; systematizes the modern institutional internal and external state structure and municipal financial control of the Russian Federation as well as innovations of internal state and municipal financial control, relatively to the legislative support.

The article deals with the study and solution of problems of ensuring the resource potential of the Far Eastern Federal District. This is not possible without the effective functioning of the food markets and the rational organization of trade space in the border regions. The openness of economic systems at the regional level, the high intensity of interregional trade in food products, the complexity of determining the boundaries of the market space require an analysis of local markets that are united in the market space of the region. The article analyzes the resource potential of local food markets in the border regions (Amur region, Khabarovsk Territory), reveals the essence of the definition of "local market", assesses the state and trends in the development of local food markets in the Amur region and Khabarovsk Territory.

The material of the textbook is systematized by topics and covers a full range of issues related to International financial reporting standards. The textbook contains requirements for the results of the development of the discipline, the program, the theme of practical and seminar classes, forms of independent work, control issues and evaluation system, educational and methodological support of the discipline. The textbook is illustrated with tables, figures, accounting schemes, examples of practical situations. In each Chapter there are control questions; also in the edition tests and options of the correct answers are given. The textbook is written with the information support of ATP "ConsultantPlus". Normative legal documents are relevant as of 01.01.2018. It corresponds to the Federal state educational standard of higher education of the last generation. It is intended for students of higher educational institutions studying in the direction of "Master of Economics".

The monograph is devoted to the development and justification of conceptual approaches, methods and tools to improve the availability of payment services of Russian money transfer systems through the development of user identification systems.

Taking into account the provisions of international acts, the article substantiates the need to develop a conceptual justification for the introduction of pre-trial probation in Russia, which is not included in Federal Law No. 10-FZ of February 6, 2023 “About probation in the Russian Federation.” The authors also analyze three previous draft laws on probation, which were discussed in our country in the second decade of the 21st century. Three models of pre-trial probation, generally accepted in world practice, are considered, and arguments are given for the possibility of implementing its judicial model in Russia as the most consistent with established law enforcement practice in the field of criminal litigation.

Abstract. The purpose of the work is to justify the impact of potential changes in the concept of territorial management and organizational mechanisms for regulating socio-economic processes arising from the Strategy for Spatial Development of Russia for the period up to 2025 on the prospects for the functioning of rural territories. Methodology and methods. In the course of research based on the dialectical method of cognition, systemic and evolutionary approaches, general scientific methods (analysis and synthesis, induction and deduction) and special methods (comparative-historical, expert and abstract-logical) were used; official information sources were analysed: legislative acts of the Russian Federation and regulatory legal documents of the Government of Russia; materials from Rosstat and a number of analytical research centres; studied the works of Russian and foreign scientists on spatial development. Results. Based on the application of the provisions of general economic theory, theories of economic zoning and interregional economic interaction, new theories and concepts of regional development, the current state and possible prospects for increasing the participation of rural territories in interregional and interstate economic cooperation, improving their infrastructure support were studied; justified options for more active involvement of rural populations in economic and entrepreneurial activities. Scientific novelty consists in considering the potential opportunities and relevant directions of rural development in order to increase their contribution to overall economic growth; systematization of organizational and economic measures of state regulation (including the most acceptable methods and tools for modern dynamically changing internal and external conditions), and preparation of recommendations for competent authorities at the regional and municipal levels, the practical use of which will create the basis for improving the financial and economic management mechanism spatial development.

The article highlights the issues of presenting information to various groups of stakeholders about the company’s potential risks associated with the reflection of already recognized and created intangible assets that are characteristic of an economy in the stage of innovative and digital changes. An analysis was carried out on the most significant aspects of accounting for intangible assets and disclosure in reporting regarding the risks inherent in intangible assets compared to tangible ones. The characteristic types of risks of various types of intangible assets have been identified; risks of intangible assets, the most significant in terms of possible impact on profit/loss indicators. Modern types of potential intangible assets and their inherent risks have been identified. Proposals how to improve the reliability of reporting information on intangible assets have been formulated.

A project is aimed at the development of models, algorithms and a program complex to carry out measures for safety increase and risk decrease during development of new nuclear power plants (NPP) and operation of working nuclear power ones. A basic novelty of the project is the development of a methodical apparatus for the estimate a radiation risk at NPP in case of the most dangerous (beyond-design) failures with the emission of origins of thermal neurons with the low density of a flow. 
 Atomic piles based on the use of fission energy of heavy nuclei fission are powerful sources of gamma and neuron radiation. The project is aimed at the computer modeling and development of new methods, algorithms and a program complex for the problem solution in the estimate of safety and risks at NPPs at the most dangerous (beyond-design) failures with the emission of thermal neurons sources with the low density of a flow. To realize the project it is necessary to develop a methodical approach to the solution of problems in the estimate of doses of external and internal irradiation and the estimate of damage for the population living around NPPs at the most dangerous (beyond-design failures with the emission of thermal neurons sources with the low density of a flow taking into account a population age structure. On the basis of these solutions there will be offered measures to decrease a risk and safety increase NPP safety.

The efficient use of resources in the agricultural economy and a significant increase in agricultural production volumes have ensured a more sustainable development of all activities of agricultural organizations. Therefore, there is an objective need for the formation of integrated reporting in these organizations for the purpose of presenting to users reliable and complete not only financial information, but also non-financial information, which in integration represents a holistic picture of the combination, relationship, interdependence between factors affecting the organization’s ability to create value in the form of funds and items of labor, current costs and capital investments. The main source of financing for value creation for the reporting period and for the long term is financial capital, which changes over time, that is, increases, decreases or transforms into various types of capital: reproductive and intellectual capital; human capital; social capital; natural-ecological capital. In this regard, the objective formation and disclosure of information about all changes in capital associated with the creation of value in agricultural organizations becomes an urgent task. The generation and disclosure of such information is currently quite difficult in agricultural organizations due to the lack of an appropriate information base. The proposed digital economic information system, including subsystems for accounting, analysis, planning and verification of information, makes it possible to fundamentally change the formation of integrated reporting indicators in the direction of increasing the degree of their reliability, comparability, objectivity, reliability and usefulness for users to make scientifically based economic decisions. The study substantiates the methodology for maintaining off-balance sheet accounting of the presence and movement of capital in dual-use accounts, in which transactions are recorded using the double entry method and the simple entry method. All changes in capital in these accounts are reflected and taken into account when forming the economic, social and environmental infrastructure of the organization, as well as when disposing of (writing off) various types of funds from these areas of activity. In addition, the information from these accounts allows, in integrated reporting, to draw up a special form of balance of resources and capital, used to assess the efficiency of resource use in the economic, social and environmental spheres of the organization’s activities.