Regional and sectoral economy
2–10
The article discusses the features of the organization of the educational process in the preparation of bachelors, masters in the field of training "Technology of transport processes", as well as in additional professional training, taking into account the concept of logistics. The features of methodological support, formation of thinking of specialists in the field of logistics and supply chain management are considered, taking into account the end-to-end planning of educational activities and requirements for the level of mastering disciplines in bachelor's and master's degree programs. The peculiarities of preparing students for professional activity at transport infrastructure enterprises include the use of management principles, information technologies to take into account the results of educational activities and the formation of professional competencies. One of the most important aspects of purposeful impact on the results of educational activities of bachelors and undergraduates is motivation for effective educational and scientific activities, therefore the article reflects the features of motivation mechanisms in mastering the methodology of logistics and supply chain management, which is revealed in the basic principles and concepts. The basis of training programs in transport areas of training is based on the principles of linearity and nonlinearity of processes in transport and logistics systems, as well as in mental activity when making managerial decisions both in the process of mastering disciplines and when writing written educational and scientific papers. The result of the students' training is a personalized knowledge about the participants of logistics activities in transport systems and logistics processes. The scientific novelty of the results presented in the article consists in substantiating the need for end-to-end training of students at different stages of training, compiling a list of sources of knowledge and basic principles and concepts of logistics in the methodology of transport activities.
10–20
The state of fixed assets determines the development potential of a business entity. Their level of depreciation can threaten economic security. In this regard, it is necessary to monitor the state and efficiency of the use of fixed assets, which is based on scientifically based economic and statistical tools. The paper analyzes the possibility of using well-known indicators for evaluating the effectiveness of the use of fixed assets of the organization at the level of the regional economy. The methodological approaches for calculating various coefficients for evaluating the effectiveness of the use of fixed assets of the region's economy are specified. The main problems of the development of fixed assets of the economy of the subjects of the North Caucasus Federal District have been studied. Tendencies of structural changes in fixed assets by types of activity are revealed. New indicators for evaluating the effectiveness of the use of fixed assets are proposed. The analysis of the effectiveness of the use of fixed assets of the region according to the proposed new indicators was carried out.
20–37
In the context of increasing environmental problems, financial literacy training cannot be limited to the banking and financial sphere. Personal finance management is increasingly influencing the culture of consumption in behavioral economics. The paper explores the possibilities of improving financial literacy and economic culture, the basics of behavioral economics in conjunction with solving the problems of sustainable development in the economic, environmental and social spheres. The apparatus of "behavioral economics", as a theoretical paradigm that takes into account "psychology", is applied to the analysis of the behavior of business entities and consumers. In the work, the author links financial literacy, behavioral economics, economic culture with the problems of sustainable development, and also reveals the conditionality of this development by the need to increase: the culture of thinking, comprehension of moral values, the level of rational consumption. According to the research hypothesis, the solution of these problems is largely due to the quality of the content of the education and enlightenment system. Financial literacy is considered as a condition for increasing the culture of consumption. The author examines the threats to sustainable development caused by the destruction of culture and suggests ways to counter such threats. The research methodology is based on a dialectical approach, an inductive-deductive method, a descriptive analysis of the fundamentals of the behavior of economic agents: theoretical principles of rational choice (maximizing utility) and observed deviations from rational behavior (limited rationality, behavioral effects and systematic errors associated with them); consumer culture, etc. Projects to improve financial literacy in the higher education system are considered as an educational environment that should be used to form predicative thinking, increase economic culture, culture of thinking, financial literacy, and consumer culture as important components in achieving sustainable development. The author concludes that increasing the financial literacy of the population contributes to an increase in the culture of consumption, which consists in satisfying the natural needs of a person as opposed to irrational behavior and degradation-parasitic consumption, which not only lead to losses in the personal budget, but also increase the destruction of natural resources and the destruction of the biosphere. As a result, it is proposed to supplement the program of improving economic culture conducted by national institutions with the topic of improving consumer culture, expand the content of the general cultural competencies of the Federal State Educational Institution with a more complete knowledge of dialectics, moral value orientations, and the ability of predicative thinking.
Finance
38–45
The article reviews the sphere of public catering in Russia. In this area and in the perspective of sustainable development, there are problems associated with doing business. The influence of foreign corporations on the state of the proposed area is studied. Using the analysis and refinement of economic growth indicators, the significance of the economic risk of 2020, the excitation of an exacerbation pandemic, to identify the state of public catering, the classification of public catering coverage was carried out, the main problems were identified, and the prospects for each of the classified groups were identified. A discrepancy was found between the statistical information presented in the aggregate of official sources. The work carried out reveals the impossibility of short-term and expected forecasting based on available statistical data.
46–53
No society based on social norms, values and principles can exist without forcing citizens to pay taxes in proportion to their income. It is through compulsory tax payments made by natural and legal persons that the state treasury is formed, the funds of which are redistributed between the various categories of citizens. It is through taxes that the state authorities, following the chosen tax policy, regulate social and economic relations in the society. The adaptation of utilitarian and deontological theories as applied to social tax policy is considered in the article. The author's approach to modelling tax policy with regards to the fair taxation of personal income by applying the main conceptual framework of ethical theories is outlined. In order to maintain harmony between the principles of economic efficiency and fairness, it is proposed to use the following tax tools in the taxation of personal income: the right of taxpayers to choose income or family income taxation, the establishment of a nontaxable minimum income, maintaining and applying progressive tax rates, expanding the list of tax benefits for the income of certain social groups, the addition of tax deductions. The work used empirical research methods, namely collection and study of scientific publications on ethics, ethical behaviour of taxpayers, tax culture, as well as theoretical and methodological tools: analysis, synthesis, inductive and analytical generalisation, concretisation, etc. The obtained data can be used in improving the tax policy of the state in the direction of its socialization.
Management
54–68
The relevance of the topic is due to competition in the freight transportation market and the need for targeted systematic work with shippers and consignees to ensure the competitiveness of the carrier company, as well as 55 № 1(39) 2023 to increase the competitiveness of the supply chains of which it is a participant. Sustainable competitive advantage in the era of supply chain competition can be achieved by targeting consumers of transport services. However, for the successful implementation of this principle, a number of conditions must be met, including the formation of an up-todate customer base of a transport company consisting of current and potential customers of cargo transportation services. Considering the importance of the topic and the limited materials on the practice of creating a customer base of enterprises specializing in cargo transportation, the purpose of the study was to systematize information and knowledge about the customer base as an important element of market relations in the field of cargo transportation. The object was a database of customers of a transport company, the subject was the theoretical and methodological foundations of its creation, modification, development. In the course of the study, the meaning of the concept of "customer base of a transport enterprise" is revealed, the main directions of its formation are highlighted and the composition is clarified. The process of creating and expanding the customer base of a transport company is described, the most important stage of which is the collection of information about consumers at all stages of establishing and developing relationships with them. The methods of collecting data on consumers of cargo transportation services are systematized. The importance of assessing and analyzing the customer base was noted, thanks to which it is possible to understand how to properly prioritize when working with current and potential customers in order to maximize the benefits of interacting with them. It is shown that the active base is formed through the implementation of customer policy, carrying out targeted work to maintain relationships with current customers, as well as establishing business relationships with potential ones. The conditions necessary for maintaining and expanding the customer base are highlighted, its main directions following from the marketing policy of the transport enterprise are determined. It is noted that their implementation is possible with resource, methodological, information support, as well as due to organizational changes in the structure of the enterprise and the introduction of personal management technology for clients. The scientific novelty of the provisions presented in the article is to substantiate the theoretical and methodological aspects of the creation and development of the customer base of a transport enterprise. The practical significance lies in the possibility of using the obtained results by logistic intermediaries in cross-functional interaction with participants of existing or created supply chains and integration of the main business processes when moving the material flow from the source of their occurrence to the final consumers.
68–78
The purpose of the presented study was to develop the methodology of co-evolutionary innovation in managing the transformation of business processes focused on long-term functioning in the digital environment based on the balance of interests of business system participants. The article analyzes the theoretical and methodological approaches to managing the digital transformation of business from the perspective of a combination of system, process and methodology of co-evolutionary innovation. The study proceeded from the fact that the digital transformation of business is presented as a process of building a network of new business processes based on the balance of interests of the parties (stakeholders) that determine the transformation of the institutional value space of the business system. The structure of the business system in the digital environment is proposed, which includes six main elements: «digital platforms », «institutions», «stakeholders», «values», «communications», «business processes». According to the chosen methodology of coevolutionary innovation, the management of the digital transformation of a business system is considered through interdependent and interdependent cardinal changes in the system components identified by the author («business processes», «stakeholders», «institutions», «values», «communications»). The main problems in managing the digital transformation of business systems, which lead to an imbalance of interests of the parties (stakeholders) and to a decrease in the social and economic efficiency of the business, are identified and summarized. An algorithm for strategic management of the digital transformation of a business system is proposed, which has a wide range of applications. The article is intended for managers and specialists in the field of innovation in the field of business process transformation, as well as for a wide range of readers.
78–87
The scope of application of artificial intelligence (hereinafter – AI) is expanding every year: starting from space exploration, optimization of production processes, medicine, education, agriculture, etc. before everyday life. Today, artificial intelligence is used in at least 16 spheres of human activity. So, people no longer notice how they use AI systems when reading mail, searching for information on the Internet through voice assistants. It should be noted that investment and research activities, the introduction of digital technologies, their interconnectedness, as well as the structure and flexibility of the labor market, vary depending on the country. In this regard, there will be a circle of countries and states that will take the palm in the field of intellectual developments and their implementation in management practice and not only. The use of AI will solve many productivity issues, simplify and improve the quality of tasks, reduce the burden on human resources and optimize many processes, thereby solving the social problems of humanity. At the same time, the use of artificial intelligence will affect the importance and significance of professions, namely, it will lead to the disappearance of some and the appearance of others, the revision of the functional tasks of employees.
Methodology and technology of vocational education
88–93
The purpose of this article was to reveal the importance of the educational environment of the university in the process of formation of professional self-awareness of students. The article considers the problem of formation and development of professional self-awareness of a student in the conditions of professional training at a university. The importance of the higher education system in the process of personal and professional development of students is emphasized, the main problems that hinder the development of professional self-awareness of the student are identified. The concepts and structure of self-consciousness are revealed. The definition of professional selfconsciousness is given, its main components are described. The contradictions and crises that determine the process of development of professional self-awareness of students in the process of studying at the university are highlighted. The concept of "I"-concept as a central component of self-consciousness is presented, its role in the further professional development of the future specialist is revealed. The main contradictions and crises in the process of developing a student's professional self-awareness at various stages of study at the university are identified. The effectiveness of the subject-subject approach in the process of teaching a student at a university is substantiated. The necessity of pedagogical support of the process of formation and development of professional self-awareness of the student is argued. The pedagogical conditions affecting the development of the student's professional self-awareness, realized in the process of pedagogical support, are determined.
94–102
The article on the example of the city of Omsk considers educational and upbringing possibilities of solar eclipse observing. The definition of a solar eclipse as a phenomenon is given. It is characterized by its nature, species, significance for the history of science, the relevance of observations at present. The peculiarities of organizing such an event, the possibility of consolidating natural science knowledge, acquiring new skills and skills are noted. The stages of its preparation, carrying out and summing up are distinguished. For each stage, a technology for building the main types of activities is proposed and their need is justified to achieve the set goals. It is proposed to use for observations not only special astronomical equipment (chromospheric telescopes of a narrow optical range Hα and telescopes of a wide optical range with special light filters), but also homemade equipment (camera obscura). A general description of the preparation and observation of the solar eclipse is given on October 25, 2022 in Omsk. Data on the accompanying phenomena are provided. Communication skills developed in the process of observing the solar eclipse among students, as well as the possibility of feeling involved in global natural processes and phenomena, are justified. The need to summarize the results after observations allowing to conduct a reflection on the general organization, clarify 95 № 1(39) 2023 the reasons and ways to eliminate shortcomings, eliminate problems with equipment, and conduct office processing of the obtained data is justified. It is concluded that the observation of a solar eclipse refers not only to scientific and educational, but also to educational activities recommended for curatorial work, optional classes, meetings of student scientific societies. Observation experience and collected material can be used for other scientific activities, especially those timed to landmark dates.
102–109
The article deals with the problem that arose on the basis of contradictions on the formation of general professional and professional competencies of future engineers in the study of engineering and graphic disciplines, such as descriptive geometry, engineering and computer graphics in modern engineering and technical universities. The dispute between the supporters of classical (conservative) forms of education and the so-called representatives of innovative trends in the training of future employees of enterprises with an engineering education is illustrated. The negative prospects for the use of digital tools in teaching students and the desire of some teachers to replace the processes of design and calculation with the ability to use typical algorithms of existing modeling and design software tools are shown. The article takes into account the statements of modern psychologists who study the relationship between the graphic abilities of a person (the ability to draw / depict, write) and memory, imagine reaction, etc. In addition, it is possible to optimize the process of teaching these disciplines, taking into account the requirements of design standards, developing computer technologies and the requirements of employers. This training is associated not only with the training of any design and graphic package, which, as a rule, is associated with the formation of memorization of the sequence of operations (pressing certain buttons), but also with the formation and development of design thinking, imagination and the ability to create and correct design documents.
Ontology and theory of cognition
110–120
The original reading, or even the design of problems, questions and categories of existential philosophy in the history of Russian thought occupies a special position. Russian existentialism, on the one hand, has a rich semantic structure, a religious basis and a claim to the godlike personality, on the other hand, Russian philosophy has original foundations categorically irreducible with the foundations of existentialism of Western European origin in the form of value, uniqueness and semantic content of the concept of personality; in the form of evaluation of other people, empathy and complicity in other people's destinies. The analysis of the existentialism of two prominent representatives of the trend shows the features and their significance in the legacy of both domestic and existential thought as a direction of the twentieth century.
Philosophical anthropology, philosophy of culture
121–130
The authors actualize the problem of reflecting the cultural life of society in the fine arts in its dynamics. As an example of this function of fine art, the image of the railway in painting is considered, the historical conditions for the design and establishment of railway communication in Siberia are updated. Attention is focused on changing the perception of the very image of the railway. The methodological perspective of the study is given by the analysis of the object from the standpoint of the philosophy of art and the philosophy of culture. The philosophy of art allows us to analyze the problem, identifying and comprehending the cultural-geographical and historical-chronological specifics of the development of art. The methodological apparatus of the philosophy of culture provides a comparison of realities of different nature - technical and artistic - in the system of cultural norms and meanings. The features of contemporary art are noted: the rationalization of art and the increase in the role of intermediaries in it - experts, theorists, interpreters. It is emphasized that the technical reality is created in the process of cultural adaptation of a person to the world, and then changes the old cultural norms. On the example of the artistic image of the railway, it is shown how the settings of the cultural environment change with the introduction of railway transport into the practice of public life. It is concluded that it is promising to evaluate and study the artistic image of the railway as a landmark example for tracing the dynamics of culture, expressed, first of all, by the transition from tradition to modernity, the inclusion of technical reality in people's lives on a regular basis, the unification of territories within the country, the creation of a holistic ethno- cultural space in its detectable diversity, the unification of regional cultures into a common cultural space of the country.
131–137
The article analyzes the features of working with advertising from the point of view of ethics. The ethical aspect for her has become problematic from the moment of inception. Sellers sought to capture the attention of potential buyers, using methods and messages that were not always appropriate from the point of view of morality. The legislative restriction was not immediately implemented, but it did not help to completely get rid of unethical advertising. And now, in a society overloaded with information, some companies use unethical advertising to get ahead of competitors, overcome advertising noise and get their share of attention from consumers. The article provides examples of unethical advertising, with comments from the Federal Antimonopoly Service, which monitors compliance with advertising legislation and identifies violations during promotion. At the same time, the classification of advertising as unethical is subjective and evaluative in nature, which depends on the perception of its content by certain audiences, their personal characteristics, methods and platforms that are used for promotion. An option to determine whether advertising is ethical or unethical is to use theories about morality and ethics, such as utilitarianism and deontology. In the ethics of utilitarianism, the evaluation of advertising will be based on its consequences, the principles of utility. Deontological ethics will take into account the ideas before the development of advertising and the implementation itself — the choice of ways and means of promotion within the framework of moral obligations.