Innovative Economics and Society № 1 (43), 2024

The article is devoted to the development of adaptation bonds as financial innovations in Russia. The purpose of this work is to consider the features of adaptation bonds, their difference from «green» bonds, potential advantages for investors and issuers, and prospects for the development of this instrument in Russia. The ratio of the number of «green» bonds and adaptation bonds on the international market is demonstrated. The problem of the deterioration of the environment and climate in the world, as well as the negative consequences due to the impact of the COVID-19 pandemic and the special military operation in Ukraine are indicated. The analysis of the effective impact of adaptation bonds on the ecology and climate of the countries is carried out. Environmental Social Governance (ESG) "ecology, social policy and corporate governance" financing (hereinafter referred to as ESG-financing), from which not only adaptation bonds, but also the principles of responsible attitude to the environment, high social activity and high quality of corporate governance, as well as other bonds corresponding to these principles, were considered. The comparative analysis method was used to examine the development of adaptation bonds in Russia and other countries. The first issue of adaptation bonds in Russia by INC-Capital JSC and the prospects for the development of this instrument under sanctions are analyzed. The experience of foreign countries, namely, the oil and gas company Repsol and the multinational energy company Enel, is also presented. The results of the study can be used by investors, issuers and regulators to assess the prospects for the development of adaptation bonds in Russia. The article is relevant and timely, as it examines a new financial instrument that is designed to have a positive impact on the environment.

Corruption in its various forms, albeit to varying degrees, has affected most countries of the world, harming vulnerable segments of the population and undermining the financial security of the state. Tax evasion is equally damaging to public finances. Tax crimes or money laundering, are constantly evolving, adapting to modern conditions, exploiting weaknesses in institutional systems and in different jurisdictions. The article considers the causes of tax crimes, their types, describes the methodological tools used by tax authorities in their identification, reveals the problems in the work of fiscal officers in detecting tax offenses. The paper presents the data of the survey of students studying in OmGUPS on their attitude to tax crimes.

The personnel issue, as one of the most important for the development of society, the state and the economy, requires a systematic rethinking of the processes of organizing the transformation of yesterday's child into an adult, a member of society, a team and an employee. These processes are impossible without the participation of people involved in education and training, both in the classroom and in production. In 2022, mentoring activities received a new impetus and acquired a new status thanks to the Decree of the President of the Russian Federation. The general intensification of mentoring and the creation of conditions for the implementation of this type of activity brings to the surface new pressing issues of management and organization, the study of which this work is aimed at: identifying problem areas in the implementation of mentoring in working with students and young professionals in railway transport for the subsequent development of areas of work to improve them the effectiveness of employment and adaptation of university graduates. To solve our problem, we used classical methods of scientific knowledge and conducted a survey of third-year railway students at the Omsk State University of Transport in order to identify questions to which students expect answers from their mentors. At the same time, mentors from among employees of enterprises, the West Siberian Railway - a branch of OJSC Russian Railways, who participated in a training seminar organized on the basis of Omsk State Unitary Enterprise - were interviewed. Analysis of the responses of students and mentors to the questions of a specially designed questionnaire formed the basis of this article. The results obtained indicate differences in the assessments of students and mentors on many adaptation factors, which can lead to errors in communication, strategy and tactics of adaptation activities, and disappointment in mentoring activities. The results obtained during the study provide: areas of work to improve the effectiveness of mentors and bring together all parties interested in the rapid adaptation of students and young professionals in the “university-enterprise” interaction system; reasons to predict that graduates of industry universities will become employed at railway transport enterprises; directions of work to strengthen the motivation of employees of industry enterprises for mentoring activities.

Military-civil relations in terms of their modern implementation (military-civil interaction, military-civil cooperation) are becoming the object of serious attention not only by politicians and the country’s military leadership, but also by scientists involved in military-scientific research. Military-civil interaction in a dynamic environment requires a coordinated bilateral effort between military and civilian actors. Until now, both in world and domestic practice, and in academic circles, the main attention has been focused on the modern expeditionary context of this institution (the so-called UN peacekeeping missions, NATO), while military-civil interaction in other contexts (for example, in the interests of the organization of systemic military-political work with personnel of troops involved in operations during internal armed conflicts, special military operations) practically no attention was paid. Thus, the conceptualization of civil-military interaction and the implementation of its tools in such a deployment context requires further discussion.The article analyzes the features of organizational relations and communication connections, which act as system-forming elements of military-civil interaction, capable of dynamically influencing the process of establishing interaction, giving it a certain specificity.The theoretical and methodological basis of the research consists of general scientific and special methods. In particular, systems analysis was used to represent civil-military interaction as a system in the interrelation of its elements and organizational principles. The institutional approach made it possible to identify organizational factors influencing the effectiveness of military-civil interaction, to characterize the organizational cultures of military and civilian subjects ‒ actors of interaction, to determine the significance and tools of the communicative component of military-civil interaction.

The relevance of the research is justified by the trends of social development, modernization of engineering industry, changes in modern higher technical school, which require the development of teachers' readiness for activity in the conditions of innovative changes. The article analyses the topical issues of professional and pedagogical training of technical university teachers to implement activities in innovative conditions. The article describes the course, methods and results of experimental work to assess the readiness of technical university teachers to professional-pedagogical activity in innovative conditions. The results of assessment of the initial state of readiness of technical university teachers to professional and pedagogical activity in the conditions of innovative changes are presented.Professional barriers, difficulties, deficits of teachers in the process of implementation of their activity were revealed, the sample of the experimental group was determined. On the basis of the obtained results the conclusion is made about the necessity to change the training of technical university teachers to professional-pedagogical activity in innovative conditions.

The article is devoted to the study of the role of intuition in cognition, as well as its connection with the material and spiritual world. Intuitive perception is the ability to perceive and understand information without the use of logical reasoning or analysis. It is some kind of hunch or intuitive understanding that may occur without obvious reason or explanation. Intuition can help you make quick decisions, recognize subtle signals or anticipate certain events, but it can also be based on personal experience and based on subconscious knowledge. The main aspects of intuitive perception, as well as the principles of intuition, are considered. The purpose of the work is to analyze and describe the possibilities of intuition as an auxiliary tool for achieving a deeper understanding of the world, as well as to shed light on the process of connecting material and spiritual knowledge. To achieve this goal, methods of theoretical analysis of philosophical and psychological sources were used, as well as empirical research methods, including analysis of practical examples in the integration of material and spiritual knowledge. The result of the work was the identification of the important role of intuition as an auxiliary tool for obtaining in-depth knowledge, as well as its ability to connect material and spiritual knowledge. Areas of application of the work's results include philosophy, psychology, spiritual practice and personal development. The findings of the work suggest that intuition is an important factor in cognition and understanding of the world, and can also serve as a link between material and spiritual knowledge.

The problems of a new reading and understanding of the text, its universal expansion into human reality, which takes place in modern systems of explaining the position of a person in the world, have determined the specifics of poststructuralism and postmodernism. After a lifelong fascination with structures and the search for basic structures, an awareness of the all-encompassing textuality comes. At the first approximation, the text demonstrates, on the one hand, an amazing density and tenacity, from which it is impossible to tear even what is called a work, and on the other, the text shows an amazing fragility in terms of semantic, substantive and structural definition. To analyze such an unusual subject, a terminological apparatus is needed that can reveal at least the first approaches to its study. In this context, the experience of the literary direction of New Criticism and the theoretical school of Receptive aesthetics can be of invaluable help, which laid the foundation for the post-structuralist methodology of text perception and pronunciation, connotation and communication. The categories developed in them formed the subject base of postmodern practices, allowing them to open up new areas of meaning of the epoch-making style of thinking. In addition, New criticism and Receptive Aesthetics, as a definite reaction to positivist approaches to language, are developing new methods of analytical reading of the text. The key point is the juxtaposition of the text and the work, which shows the new nature of the text, makes the relationship between the author and the reader, the text and the author, the subject of special attention, disputes the value of the author and the author's idea. Any work reduces to methods of codification. The reader's instance decodes or even encodes the text, it is he who is perceived by the true author of the narrative outline of the work on the basis of his own horizon of expectation.

The article considers the specific features of the interaction between a modern clip-thinking person and the surrounding world within a structure of personal opinion as such, as well as the stable intellectual constructs, through which the subject of personal opinion establishes any real existential distributions for him. The article deals with various aspects of the intellectual manifestations of the modern narcissistic subject. It focuses on the non-identity of the similar subject to himself, on the logical incorrectness of applying to him ideas about the determined integrity of the «I». It studies the influence of the discrete nature of modern society on the structures of clip thinking. The methodological basis of the study is the program settings of the current versions of phenomenology, psychoanalysis and post-structuralism. The novelty of the author's approach lies in revealing the correlation between the current concept of «mind» and significant factors in the work of clip thinking, the radical modern emancipation of a human, the totality of consumption and the universality of the effects of technological determinism. The article shows the relationship between the process of forming a personal opinion in the subject of clip thinking and the functional negation of semantic structures based on historical logic.

The article discusses the formation of culture as a normative system, affecting the formation of normativity as a system of requirements for a person in the context of theoretical understanding of culture. The conceptual approaches to the theoretical understanding of culture, namely anthropological, activity, axiological, psychoanalytic and gaming, were analyzed. It is necessary to note that in the anthropological approach, the very specification of the stages of this evolution requires the definition of a sample or standard as the normative boundary of each stage. Thus, the history of the formation of human civilization develops according to certain rules and norms. When analyzing the activity approach, the author came to the conclusion that an important aspect of the culture activity essence is its ability to give clear instructions on the implementation in a certain sequence of a certain set of acts, norms and rules that form an activity in their unity. Culture is created by activity, it is constructed by it; therefore, the normativity of activity also means the normativity of culture. From the point of view of the axiological approach, it is precisely the value character of the cultural world that differs from the natural world, which allowed us to conclude that values in culture act as a regulator, i.e. as one of the forms of the norm's existence. The notion of culture in the psychoanalytic concept is practically identified with a set of norms that limit the element of the unconscious, which allows us to talk about the normativity of this approach. In the interpretation of culture as a game, the idea is clearly traced that the rules of the game are in all cases norms established by culture. In conclusion, the author says that in spite of the different ways of theoretical understanding of culture, normativity is invariably found as an integral part of the existence and functioning of culture.

The key concept of cultural diffusion in this work, being a vivid phenomenon of the modern world, reflects almost all the specifics of globalization acts, issues of cultural values and traditions, identity and mass character in culture. The information environment, on the one hand, exacerbates the globalization processes in culture, increasing the degree of diffusion and thereby bringing culture closer to a unified state, and on the other hand, it allows individual countries and peoples to gain the necessary access to knowledge and necessary information for development. The main mechanism of cultural diffusion in the modern era is recognized as information – mass media, or mass communication media, which includes the Internet with its social networks and numerous information sites, television and print media. The globalization of culture, assessed in two ways, is the process of integrating individual ethnic cultures into a single world culture based on the development of vehicles, economic ties and means of communication. The model of cultural consumption and the globalizing context of post-industrial society combine these mechanisms and channels of cultural diffusion. On this basis, it is logical to point out that the subject of our work is the forecast of the dynamics of cultural diffusion, and the goal is an analytical generalization of the features of the phenomenon of cultural diffusion in the context of globalization and informatization. The general prognostic reasoning, which are the conclusions of our work, focuses on the following aspects: the dominance of the United States in the film industry and in everyday culture will continue, and China will expand its economic bases. A new wave in the study of genetics and fertilization, in the field of biotechnology and the use of solar energy is quite likely. The processes of globalization will not stop, but will be limited by the policy of glocalization or multiculturalism.

In modern social and political philosophy, the theme of values occupies a prominent place due to the dynamism of the socio-economic, political and cultural foundations of the modern world. Axiological problems acquire additional relevance with the rapid renewal of the social fabric, which is observed in the contextual realities of the post-industrial model of society, which contributes to the mixing of ideological guidelines, the concentration of heterogeneous value systems and the rooting of the most unexpected behavioral patterns of individuals and entire groups. The permanent change of connections and relationships in various spheres of public life, although it will not allow us to give an unambiguous answer to the search for an invariant configuration of the values of the modern world, nevertheless, allows us to obtain a fundamental understanding of the vectors of development of individual countries and regions. The subject of this article is changes in the value dimension of modern society, caused by changes in foundations in various spheres of life. The purpose of the study is to philosophically understand the axiology of post-industrial society. The methodological foundations of the study are systemic and normative approaches, epistemological analysis of axiological issues, principles of historical consideration and reconstruction of the subject field, descriptive and problem-theoretical methods, as well as general philosophical tools. The article examines the value guidelines of the modern model of society on a planetary scale. The influence of the level of technical and technological development on various spheres of public life is determined. The social consequences determined by changes in axiological modes in the context of post-industrial society are considered. A generalizing vision of the multi-vector influence of values across spheres and levels of social existence is proposed. The results of the study are related to their theoretical and practical significance. In the first direction, the chosen perspective helps to increase the validity of various value configurations as grounds for identifying various sociocultural processes and their consequences. In the applied aspect, the results obtained can be used as an information basis for social management. The integral conclusion is that the axiology of post-industrial society acts as the basis for social transformations and, through regular reassessment of priorities, constitutes such configurations of values in which hedonistic, individualistic and consumerist constructs predominate, which naturally reduces the status of collectivist, moral and aesthetic axiologemes, and the contradictions between them cause the general instability of the modern world.