А. S. Hismatullin, L. V. Gumerova, I. I. Mamleev, V. K. Sayfutdinov (Institute of Oil Refining and Petrochemistry (Branch in the City of Salavat), Salavat)

Application of an artificial intelligence system to assess the insulation condition of oil-filled cable lines

Oil-filled cable lines are successfully used in power systems and have become widespread in Russia. Practice in operation has revealed high reliability of operation, as well as low accident rate compared to 6-10 kV cables. The reliability of operation of oil-filled cable lines depends on the condition of the electrical insulation of the cable. Insulation is the most vulnerable and responsible element of a cable line. During operation, the insulation is exposed to various factors, most often damage occurs due to mechanical action. They lead to insulation breakdown and the appearance of oil leaks of the cable line. Due to the lack of modern methods for diagnosing the state of isolation parameters, the use of artificial intelligence systems for these purposes is becoming relevant.
Keywords: oil-filled cable lines; internal insulation; insulation parameters; thermal effects; artificial intelligence; neural networks; dielectric loss angle tangent.

L. K. Babayan (Financial University under the Government of the Russian Federation, Moscow)

Increasing the innovative activity of industrial enterprises as part of the introduction of the concept of «smart specialization» in regional strategic management

The main trends in the innovative development of the region (on the example of the Tyumen region) in the framework of the innovative activity of enterprises of the constituent entity of the Russian Federation are studied, and the possibilities of introducing the principles of "smart specialization" to increase the innovative activity of industrial enterprises in key industries of the region are assessed. The author substantiates the application of a cluster approach to the accumulation of productive industrial forces to achieve the innovative growth of the region, as well as the application of the principles of the concept of "smart specialization" as a possible mechanism for achieving the goals of innovative development in the context of the digitalization of the economy. At the same time, the author clarifies that the concept of "smart specialization" can be guided in the same way as the method for assessing the innovative potential of the region, since the concept is largely based on the deep development of science-intensive and high-tech industries aimed at the development and implementation of innovative goods, works and services. The author highlights the problem of lack of funding for innovative activities of enterprises in the Tyumen region and proposes mechanisms to increase the innovative level of the region and its enterprises in the industrial sector.
Keywords: industrial production innovations; smart specialization; innovative activity; industrial innovations; strategic management; industrial sector management.

O. V. Voytenok, V. V. Say, I. B. Eliseev, A. R. Say (St. Petersburg University of the State Fire Service of the Ministry of Emergency Situations of Russia, St. Petersburg, Russia)

A means of stabilizing a vehicle prone to stalling into a cliff

The article deals with the issues of vehicle stabilization in case of a traffic accident with the threat of stalling into a cliff with the use of special stabilization rescue equipment. Attention is paid to the problems of eliminating the consequences of various types of accidents. The main problems associated with the elimination of the consequences of an accident with the threat of stalling cars are noted. A variant of a folding rescue ground anchor is presented, which can be equipped with rescue vehicles and fire trucks involved in the elimination of the consequences of road accidents.
Keywords: rescue ground anchor; stall threat; vehicle stabilization.

K. V. Kharchenko (Financial University under the Government of the Russian Federation, Moscow)

Directions for improving measures to support Russian industrial enterprises

The article is devoted to the improvement of industrial support measures adopted in the Russian Federation since 2014. There is a contradiction between the relatively large number of existing measures, on the one hand, and their fragmented character and, as a result, insufficient effectiveness, on the other. It is noted that the Russian legislation on industrial policy does not set any priorities, i.e. it has not been established which industries or stages of production need priority or preferential support. A brief overview of measures to support enterprises is given, characterizing their diversity. The fragmentarity and disorder of such measures is indicated. The problems that unjustified, insufficient or, on the contrary, excessive support of industrial enterprises entails are identified. The possible goals of implementing such support measures are typologized. The directions of comprehending industrial policy are proposed, such as legal separation of enterprises, ensuring the priority of capital investment in the industrial sphere, the formation of personnel of production organizers, and so on.
Keywords: industry; industrial enterprises; industrial policy; state support; production organizers; capital investment activity.

N. N. Grigoryeva, S. V. Zdrestova-Zakharenkova (Siberian Federal University, Krasnoyarsk); A. S. Danilova, V. O. Kolmakov (Krasnoyarsk Rail Transport Institute, a branch of Irkutsk State Transport University, Krasnoyarsk)

Features of management and prospects for the development of NET. markets in a closed-cycle economy

At the federal level, various structures have been created that perform the functions of development institutions, for example: the DVO-Innovation Fund, the Russian Venture Company, the Fund for Assistance to the Development of Small Forms of Enterprises in the Scientific and Technical Sphere, the Industrial Development Fund, the Internet Initiatives Development Fund, the Russian Technological Development Fund, the Russian Small and Medium-Sized Business Support Bank, and others. Development institutions have their own specifics, which allows them to carry out activities aimed at providing comprehensive assistance to the innovation-oriented business community. They should not replace the actions of private business in the implementation of commercially attractive projects, they can help in the search for enterprises of industry, transport, agriculture and other sectors of the economy that need to implement new technical and technological developments, facilitate the establishment of contacts with interested parties.
Keywords: management; development prospects; NET markets; closed-loop economics.

E. I. Moskvitina (Financial University under the Government of the Russian Federation, Moscow)

Management of the development of patent and technological potential to stimulate the digital transformation of industry at the macro-regional level

The national vector of «digital transformation» of industry in the context of current trends in the spatial organization of the Russian economy has actualized the problem of finding effective tools to accelerate digitalization at the macroregional level. The article substantiates the need to improve the tools for managing the patent and technological potential in order to solve the problem of providing the industry of the macroregions that are part of the Volga Federal District with innovative developments and digital platforms in an amount that allows for the digital transformation of enterprises. In accordance with the proposed methodology, the index of patent-technological potential in the Volga-Kama and Volga-Ural macroregions was assessed from 2010 to 2021 and it was found that its values throughout the entire study period were characterized by a level below the average. As a result of index calculations for other macro-regions in the specified period, a number of general negative trends were revealed, largely due to the continued dependence of knowledge-intensive industries on foreign technologies and shortcomings in the system of patent and legal protection. Recommendations have been developed to tighten the requirements for the competencies of patent attorneys, their training and retraining; the inclusion of patent and legal protection of developments in the areas of activity of competence centers created on the basis of universities and engineering organizations in the territory of the considered macroregions.
Keywords: patent and technological potential; industrial technologies; digitalization of industry; macro-regions.

A. V. Shchepot’ev (Tula State University, Tula); T. A. Fedorova (Tula State Pedagogical University named after L. N. Tolstoy, Tula); T. A. Safonova (Academy of Management of the MIA of Russia, Moscow)

Determination of the lower and upper limits of the range of cost indicators in valuation activities

In the course of the study, the practice of using ranges of cost indicators relative to the market value used in scientific literature, regulatory legal acts, including in the field of state control functions, as well as accounting rules, judicial practice is analyzed and generalized. It is determined that the minimum size of the range of cost indicators can be +/–2 % of the estimated value of the property value. At the same time, the existing boundaries of cost indicators in various areas of control allow us to conclude that it is permissible to establish the boundaries of the calculated market value range in the amount of +/–20 %. Fixing the appropriate size of the boundaries of the "corridor" of value in regulatory legal acts or in the standards of professional communities will allow for more accurate and precise building of economic relations during evaluation procedures, as well as improve and expand the practice of applying evaluation results to consumers of evaluation services.
Keywords: valuation activity; price range; market value; judicial practice; amount of losses; asset; liabilities; property valuation.

A. Yu. Klonitskaya (Financial University under the Government of the Russian Federation, Moscow)

Tax consequences of concluding gratuitous transactions

A contract between legal entities is considered to be paid, unless otherwise provided by the current legislation or the contract itself. The conclusion of gratuitous contracts is not prohibited by law, but their execution may involve certain risks.  The article analyzes the possible tax consequences in the implementation of gratuitous transactions between legal entities-commercial organizations.  In particular, contracts for the gratuitous transfer of property, loans, storage on a gratuitous basis, as well as an interest-free loan agreement between legal entities were considered. The features of their conclusion and fulfillment of the conditions for them are highlighted.  The results of the risk analysis under these contracts are presented for income tax and value added tax for both parties to the transaction. The risks and consequences of retraining of gratuitous contracts are analyzed. Recommendations are given to reduce the risks of tax authorities recognizing gratuitous transactions as fictitious.
Keywords: gratuitous transaction, gratuitous transfer, gratuitous use, gratuitous storage, tax risks, tax consequences, lender, lender, depositor, custodian, lender, borrower, VAT, income tax.

N. V. Gromova, A. G. Dmitriev (Synergy University, Moscow)

Increasing labor productivity as a priority direction for the growth of the Russian economy

This article indicates that labor productivity is one of the key factors of the competitiveness of the national economy. The content of Russian national projects in the field of improving the competitiveness of goods and services is analyzed. As a result of the study, the ways to increase labor productivity indicators through the development and implementation of modern HR technologies in the company were identified.
Keywords: labor productivity; HR-technologists; human capital; national project; competitiveness of goods and services; employment support.

A. F. Samigullina (Ufa University of Science and Technology, Ufa)

Assessment of the professional effectiveness of a civil servant

The article is devoted to the search for possible methods of assessing the professional effectiveness of civil servants, the role of improving the professional efficiency of personnel. Attention is drawn to the choice of indicators in the methodology used, the stages of the analytical assessment and the factors determining the direction of development of civil servants. The author of the article considers the expansion of criteria for evaluating the professional effectiveness of personnel in modern conditions. The article emphasizes the need for a scientific understanding of the concepts of administrative ethics, professional culture, and the establishment of the features of ethical standards that are required of a modern civil servant. It is proposed that the solution of psychological and ethical aspects will be facilitated by the approval by each state body of its own moral code, which will contain general provisions of the rules of conduct of a civil servant.
Keywords: civil servant; indicators for assessing the professional effectiveness of a civil servant; professional competence; professional development; improvement; power.

N. A. Zavyalova, Zhang Haichao (Ural Federal University, Yekaterinburg)

The development of Internet culture in modern China as a factor in the development of the digital economy

The development of the Internet has a huge impact on the transformation and modernization of Chinese industries and businesses. So much so that the Chinese government has created its own Internet Plus initiative aimed at transforming, modernizing and equipping traditional industries to enter the modern economy. China's new «Internet Plus» strategy will have a huge impact on businesses in all industries, especially as the role of big data and data centers grows. For companies hoping to enter the Chinese market, understanding Internet Plus is an essential component of achieving success. This initiative is based on the desire to connect China's growing economy to the power of connected services. There are so many traditional industries in China, ranging from manufacturing to agriculture, that the government intends to link these industries with the rest of the world. In its government Performance report for 2021, the government says it will launch major projects to develop equipment, networks, circuits, energy, materials and even biomedicine to help emerging industries become leading. This is partly because the manufacturing boom that helped China grow at an astounding pace has now begun to slow down. New sources of growth are needed.
Keywords: Internet, culture, economy, production.

Korotkikh Yu. S., Zhukova I. V. (Financial University under the Government of the Russian Federation, Moscow)

Corporate income tax: the impact of the tax on the budget of the subject of the Russian Federation

The profit tax of organizations (NGOs) is the main tax for business with a complex calculation and payment mechanism, but with the possibility of its optimization for taxpayers and legislative improvement by the state. NGO is one of those federal taxes, the funds from which are distributed between the federal and regional budgets and are directed to the implementation of the most important functions of the state. This is due to the fact that this brings substantial and regular income, which comes from solvent economic entities. The essential functional purpose of this tax is to guarantee the sustainability of investment processes in the production of goods and a legitimate increase in the level of capital. It is considered a form of redistribution of national income. In this article, the authors provide a statistical assessment of tax revenues to the budget of the Russian Federation, present the dynamics of tax revenues to the budget in the whole of the Russian Federation and in particular in the North-Western Federal District for 2013-2021, and also identified the main problems of corporate profit taxation and developed proposals to improve the mechanism for calculating and paying corporate income tax.
Keywords: corporate income tax; tax calculation; tax system; tax receipts; budget system; profit taxation; tax mechanism; tax payment; tax collection.