No 6 (2024)

The study of the issues of innovative development of the service sector is an important area of socio-economic development of modern society, taking into account the processes of digital transformation. All this is due to the fact that today the service sector is becoming one of the key sectors of the economy. In this regard, the purpose of the research is to study the innovative development of service sector organizations in the context of digital transformation. In the course of the study, the authors reviewed existing works in the field of studying the innovative development of the service sector in the context of digital transformation, on the basis of which they concluded about the positive trends in the innovative development of service sector organizations from the introduction of new digital technologies and services. The analysis of statistical information on the innovative development of the service sector was carried out, the innovative activity of service sector organizations was considered, the amount of costs for innovative activities was estimated, including the intensity of spending on innovative activities by service sector enterprises, the nature of the innovative development of the Russian service sector was determined. The paper compares the innovative activity of organizations in Russia with the leading countries in the development of innovations. As a result, the authors conclude that the processes of digital transformation have a significant impact on the development of innovations in service sector organizations, which is confirmed by the analysis of the dynamics analyzed in the study of indicators of innovation activity, the structure of innovations carried out by organizations, the amount of costs for innovative development and an increase in the share of service sector organizations implementing innovations in the digital environment.

The relevance of the study is determined by modern economic conditions, in which strategic management accounting is a unique management tool that allows not only to meet the growing needs of company management, but also to form short-term and long-term management decisions that take into account both internal and constantly changing external factors of the economic environment. The objectives of the study are to identify the directions of organizing strategic management accounting, the possibilities of its application in the business activities of an economic entity, based on the professional judgment of a specialist in the field of accounting. The work used general scientific principles and research methods: induction and deduction, systems approach, observation, analysis and synthesis, classification, modeling. In the course of the work, the theoretical aspects of strategic management accounting in world and domestic practice were systematized. An analysis of the views of various authors and a study of the historical context allowed us to conclude that the emergence of ideas of strategic management accounting was the result of the complex impact of many internal and external environmental factors. Systematization of theoretical provisions and proposed modern methods of setting up strategic management accounting allowed us to identify two key aspects that contribute to the successful construction of the entire system of strategic accounting of an economic entity, these are: monitoring and analysis of the external and internal environment, and an integrated approach to implementation. As a result of the study, an algorithm for the construction and implementation of strategic management accounting was developed based on the professional judgment of a specialist. The scientific novelty of the study lies in the development of a classification of prerequisites for the formation of a strategic approach in the activities of economic entities; the formation of a terminological matrix of the concept of «strategic management accounting»; development of the author’s five-step algorithm for constructing and implementing a system of strategic management of an economic entity; highlighting the characteristic features and areas of application of professional judgment in strategic management accounting. The results obtained in the course of the study have theoretical and applied significance and can be used as a basis for the preparation and implementation of strategic management accounting in economic entities. The direction of further research is a set of issues related to the development and implementation of strategic management accounting and its individual elements in the business processes of an economic entity in various sectors of the economy.

This article focuses on the analysis of the current state and modern development trends of the Russian Federation’s rocket and space complex under contemporary conditions. The relevance of the study is driven by the increasing complexity of geopolitical and sanctions policies, which affect technological development in the industry, as well as the significant role of the rocket and space complex in ensuring national security, scientific progress, and the country’s technological sovereignty. The research is aligned with the Russian Space Activity Development Strategy up to 2030 and beyond.

The aim of the study is to conduct a comprehensive analysis of the current state of the Russian rocket and space complex, identify modern trends, and develop recommendations to enhance its competitiveness in the global market.

The research employs methods such as a systematic approach, which allowed for the consideration of the rocket and space complex as a complex multi-level structure, encompassing a wide range of functions, products, and services provided by major enterprises, corporations, and other participants; a comparative analysis of the activities of leading global space powers; statistical analysis of reporting data, expert opinions, and more. The application of this comprehensive set of research methods provided a holistic understanding of the current state of the industry and its prospective areas for further development.

The main results of the study include an assessment of the current state of the rocket and space industry, a comparative analysis of the activities of major players in the global market, which helped to identify the key problems, challenges, and specific features of the Russian Federation’s rocket and space complex at the current stage of economic development. The scientific novelty lies in identifying, substantiating, and systematizing the main trends occurring in the industry. Based on the data obtained, recommendations have been developed to improve the efficiency of the Russian rocket and space complex, with a focus on increasing innovation activity, upgrading key assets, and expanding international cooperation.

The practical significance of the study is reflected in the potential use of its results to shape strategic development plans for the industry and to develop government policies in the field of space research and technology.

The transport systems of modern cities largely determine the quality of life of the urban population. Increasing the role of urban public passenger transport, increasing the volume of traffic carried out by this type of transport, is traditionally considered as one of the ways to reduce the severity of urban transport problems. In this regard, a study aimed at improving the productivity of urban passenger transport, including by increasing the capacity of urban transport infrastructure, is relevant. Based on the relevance of the topic under consideration and approaches that ensure an increase in the productivity of passenger transport systems with a minimum amount of investment, the purpose of the study is formulated: improving the efficiency of public urban passenger transport through the implementation of measures to increase the capacity of the most critical sections of the road network. To develop measures that form the conditions for organizing the movement of passenger vehicles, a mathematical model of the capacity of a section of the street and road network has been developed, which allows to identify a combination of transport infrastructure parameters ensuring its maximum value. The developed model differs from the known analogues by taking into account the process of spontaneous formation of groups of passenger vehicles and the realization of the possibility of their synchronous interaction with the platforms of the stopping point. Based on the simulation results, the dependences of the capacity of a section of the street and road network with a dedicated lane for passenger vehicles on the parameters of traffic light regulation and the number of landing sites at the stop point were determined. The integrated application of the data obtained allows us to determine the balanced parameters of stopping points and traffic lights that ensure maximum throughput of the site under consideration. The developed mathematical model and the dependencies obtained with its help constitute the points of scientific novelty of the performed research. The developed theoretical provisions, the mathematical model formed on their basis and the obtained dependencies together can be considered as a tool for determining the optimal parameters of urban transport infrastructure, which is the practical significance of the results obtained. One of the promising directions for the development of the proposed approach is to expand the scope of its application by developing an add-on that ensures its implementation for the case of passenger vehicles moving in the general flow outside the allocated lane.

The article is devoted to solving an urgent scientific and practical problem of quantifying the actual state of diesel fuel quality in the Russian Federation and its impact on the operational reliability of automotive equipment.

The main purpose of the scientific research is to increase the efficiency of operation of trucks with high-tech diesels by fully providing them with high-quality fuel.

The solution to a particular problem in the framework of this article is to obtain a model of the effect of increased sulfur content in diesel fuel on the operational reliability of the fuel equipment of an automobile engine.

The article analyzes the evolution of KAMAZ 8–cylinder V–shaped automobile diesel engines from 1976 to the present, which showed the relationship between the technological perfection of the engine, its resource and environmental properties, the operating group of the engine oil used and its change period, the sulfur content in diesel fuel.

Based on data on monitoring the quality indicators of diesel fuel used during testing and operation of KAMAZ vehicles for the period from 2003 to 2023, it was found that the largest number of deviations was recorded in the indicator «sulfur content». It has also been established that the share of Euro–5 diesel fuel with a sulfur content of up to 10 ppm is at least 80%, starting in 2019 and up to the present. Nevertheless, low-quality fuel continues to be present in operation, which does not meet the requirements of regulatory documents.

Using the analysis of literary sources, the authors showed a significant effect of the sulfur content in fuel on the life of engine oil, the reliability of the engine, its mechanisms and systems, including fuel equipment.

Based on the analysis of long-term statistical data on diesel fuel quality indicators and defects in the fuel equipment of KAMAZ engines, a linear model of the effect of increased sulfur content (more than 350 ppm) on the reliability of fuel equipment during the warranty period of operation is built.

The scientific novelty of the results obtained lies in the fact that in operation patterns of changes in the proportion of diesel fuel with a high sulfur content (more than 350 ppm) and the proportion of defects in the fuel equipment of KAMAZ engines were revealed, which made it possible to establish a direct correlation between these indicators with specific parameters.

The theoretical value for the development of the scientific specialty «Operation of motor transport» lies in the fact that the revealed patterns contribute to the study of the influence of quality indicators of one of the automotive operational materials – diesel fuel, on the reliability of fuel equipment of automobile engines.

The direction of further scientific research is to improve the processes of quality control of diesel fuel, which will contribute to improving the operational reliability of fuel equipment for automotive engines.

Currently, the field of artificial intelligence is one of the most intensively developing areas of modern science. The subject of the article is an actual problem related to the intensive development of artificial intelligence. The purpose of the work is to identify possible problems in this matter and propose ways to resolve them. The work uses a sociosymmetric approach, according to which a similar problem is investigated, actualized in the space of chess. The methodological basis of the research is extrapolation, which allows applying the method of artificial intelligence in the socio-cultural space. The opinions of modern scientists and philosophers on this issue are analyzed. It is shown that the scenario of artificial intelligence getting out of control of mankind, which is so popular in the field of culture, is unlikely to pose a real danger to our civilization. The current problems related to the development of computer technologies in chess are considered. This approach is due to the fact that chess is largely a reflection of the actual socio-cultural issues. It was revealed that the appearance of chess programs that surpass the strength of people did not lead to any negative problems in the chess space. Thus, the thesis is confirmed that strong artificial intelligence in itself does not pose any real threat to humanity. At the same time, an appeal to chess topics shows that one of the most pressing problems in chess – related to the development of computer technology – is cheating – the use of chess programs to achieve victory dishonestly. The connection between cheating in chess and the possibility of using similar technologies on a global scale has been revealed, which is highly likely to lead to a civilizational crisis. As the researchers of this issue have noted, artificial intelligence can be used as a tool to establish an autocratic regime (Wang Jianguang), or become a means for radical socio-political processes (G. I. Kolesnikova). In conclusion, proposals are put forward on the most effective methods of combating the possible use of artificial intelligence to radically change the vector of development of our civilization. In our opinion, they should include the methodologies of transhumanism and the philosophy of technology, thus creating an interdisciplinary approach to the philosophy of artificial intelligence.

The article is devoted to the consideration of the phenomenon of scientific and technical space, which is relevant for the modern civilization, striving to «go too far». The work uses a structuralist methodology that allows us to identify semantic layers in a single, but multifaceted process of space exploration. The physical (objectivist) approach to the study of space is supported by the transcendental (gnoseological) idea of the conditions for comprehension of space, which forms a fairly coherent natural-technical picture in which man and the things of the world are in diverse and familiar connections. The work makes a metaphysical calculation of resources / modes that support the spatial-technical picture of the world and concludes: based on the presented conditions-foundations, it is impossible to explain the development of space. The main hypothesis is that space is tied not only to materiality in any of its variations, but also to the transcendental world. The idea of the transcendental version of space can be traced in the ancient teachings of Plato, Aristotle, who bring the divine and the ideal accompanying it to a separate area. The blindness of modern scientific and technical civilization manifests itself in fundamental materialism and the postulation of the split of the world into the area of the sensory and the supersensory. Moreover, the supersensory, the ideal is given the position of a «conflict of interpretations», «antinomies of reason», while the sensory, the practical has a reliable status of verifiability and is associated with the truth. If «time» in the tradition of the European mentality is rooted in the idea of eternity, then «space» rests on itself, is explained through itself. However, it is noticeable that the creative initiative of people to arrange the world, captures not only material environments, but also an ever-expanding virtual area, which indicates that humanity is spatially in a rugged terrain of sensory and fantasy environments. Space is increasingly dematerialized, thinning. Since the fact of scientific creativity is considered indisputable, the idea arises that the expansion of space spreads towards the intelligible spheres of being.