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This article contains the description of accounting and management in Russian and international practice, the correlation of principles of standardisation directions upon forming of business management strategy and tactics. The necessity of multi-approach to the standardisation process of accounting is justified for developing the designated strategy and tactics. For this purpose, approaches to standardisation of management accounting in international practice are emphasised with examples of the USA and Russia. It is proposed to concentrate on the resolving problems of accounting standards—to gather accounting resources in development of management strategies and tactics. The examples are given, which are inclined to conclude, that the US approach to standardisation of management accounting is oriented more on assistance in decision-making within the area of management strategies. Based on the results of the research, authors offer main standardisation directions of management accounting in the Russian legislation and opportunities for an extension of the current assets of managerial accounting in the international accounting school. These directions involve description of specific techniques in management accounting; in order to maintain inner management tactics, allow extracting the targeted information on the systematic basis. For specification of accounting management possibilities, in the article, the main object of standardisation and key accounting' techniques are pointed out, which are used to allow the data base to be classified into the profitability segments and the expenditures of business entities. This approach will permit the contribution of each object of management in total income of a company, to assess the functional potential of each manager for achievement of his or her target numbers that provide the confidence in management tactics on the path to the chosen strategy. ; peer-reviewed

В статье раскрывается сущность этнокультурного кода коренных жителей Алтая, основанная на комплексе устойчивых мировоззренческих концептов: мифологеме перекрестка, философеме «Jол» («Путь»), концепте сакрального центра и др., составляющих каркас духовной системы кочевых народов Евразии – тенгрианства. В ходе исследования эксплицируются ключевые маркеры менталитета коренных жителей Алтая, проявляющиеся как в бытовых реалиях, так и в ритуальных практиках; обосновывается их актуализация в современной социокультурной ситуации и выявляется их потенциал для разработки стратегии социально-культурного развития региона, основанной на интеграции биосферно-ноосферного потенциала территории с ее культурным кодом. Подчеркивается, что менталитет алтайского народа свободен от религиозных и политических догм; он чувствителен к изменениям, появляющимся в природной и социальной среде; сосредоточен на событиях, происходящих сегодня. Методы. В исследовании использовались методы структурно-функционального и семиотического анализа. Делается вывод о том, что сакральные центры на территории Алтая не утратили своей значимости в современных условиях, поэтому новая модель социально-экономического развития региона – ноосферная модель – основана на синтезе науки, экологии, почитании святынь своего народа, этнокультурном многообразии и природосообразных законах социального устройства как основы устойчивости бытия. ; The article reveals the essence of the ethno-cultural code of the indigenous people of Altai, based on a complex of stable worldview concepts: the mythologema of the crossroads, the filosofeme "Jol" ("Path"), the sacral center concepts, etc., which make up the framework of the spiritual system of the nomadic peoples of Eurasia – Tengrianism. The study exposes key markers of the mentality of the indigenous inhabitants of Altai, manifested both in everyday life and in ritual practices; their actualization in the current sociocultural situation is substantiated and their potential for developing a strategy for the sociocultural development of the region, based on the integration of the biosphere and noosphere potential of the territory with its cultural code is revealed. It is emphasized that the mentality of the Altai people is free from religious and political dogmas; it is sensitive to changes that occur in the natural and social environment; it is focused on events occurring today. Methods. The methods of structural and functional and semiotic analysis were applied in the study. It is concluded that the sacral centers on the territory of Altai are of great significance in modern conditions, so the new model of socio-economic development of the region – the noosphere model – is based on the synthesis of science, ecology, veneration of the holy places of their people, ethno-cultural diversity and natural laws of social structure as the basis for the stability of life.

Social processes in the new conditions are largely predetermined by the picture of reality that is shaped in mass consciousness by meanings, expectations, guidelines that are actualized in it. Research, practice and social development potential is gaining peculiar dynamics in the context of the pandemic.The purpose of the article is to characterize the object of global social and humanitarian processes – a new type of consciousness, its phenomenology and advancement during the pandemic.Among the principal goals there are:– in-depth analysis of general theoretical and publicistic sources on the issue of mass and global consciousness;– systematization of open source information on pandemic-affected social, psychological, cultural background;– identification of possible negative social trends and growth points.The methods and methodology of the research include general scientific methods of analysis as well as dialectical, cultural-historical, interdisciplinary approaches.Results. The analysis of domestic and foreign studies in epidemiology, sociology, political science, communicativistics, psychology and marketing has been conducted. Substantive characteristics of the dynamics of mass consciousness in the conditions of the pandemic, adaptation, social and communicative aspects of social changes are listed. The biosocial character of transformations taking place in society is revealed.The results of the current research can be inculcated in the design of special recommendations for studying the state of public opinion on topical issues, in the organization of mass events and social activities, in the creation of knowledge bases, webinars and training manuals related to society and communication within it. ; Социальные процессы в новых условиях во многом определяются той картиной реальности, которая формируется в массовом сознании, теми смыслами, ожиданиями, ориентирами, которые в нем актуализируются. Пандемия вируса COVID-19 в 2020 году спровоцировала активные трансформации массового сознания, которые содержат в себе как угрозы конструктивному развитию общества, так и новые возможности социальной динамики.Целью исследования является понимание специфики сознания нового типа, которое условно можно назвать пандемическим или, в перспективе, – постпандемическим.Основные задачи:– анализ общетеоретических и публицистических источников по вопросам развития и трансформации массового и глобального сознания;– систематизация данных о социальных, психологических, социокультурных процессах, сопровождающих пандемию;– выявление возможных негативных тенденций в динамике массового и глобального сознания, вызванных пандемией COVID-19;– оценка конструктивного потенциала общественного развития после пандемии.Методы и методология исследования. Исследование проводилось с использованием общенаучных методов анализа, обобщения, аналогии и сравнения в рамках диалектического, культурно-исторического и междисциплинарного подходов.Результаты. Проведён анализ отечественных и зарубежных исследований в области эпидемиологии, социологии, политологии, коммуникативистики, психологии и маркетинга, что позволило сформировать концептуальное видение массового (глобального) сознания как феномена. Дана содержательная характеристика динамики массового сознания в условиях пандемии, установлены адаптационные, социальные и коммуникативные аспекты общественных изменений, сопутствующих распространению COVID-19. Выявлен биосоциальный характер происходящих в обществе трансформаций.Результаты исследования могут быть применены при создании рекомендаций по изучению состояния общественного мнения по актуальным темам, в организации социально-значимых мероприятий, в создании баз знаний, вебинаров и учебных пособий социально-коммуникативного блока.

The structure of political opportunities was the study basis for determining the type of civil subjectivity based on the parameters of political competence (awareness) of the population living in the regions of Russia. The representatives of the expert groups from Belgorod region, Moscow region, the city of Moscow, Bryansk region, Vladimir region, Voronezh region, Lipetsk region, Orel region, Ivanovo region, Ryazan region, Yaroslavl region, Kostroma region, Tambov region, Tver region, Tula region took part in the research. This study has enabled the researchers to determine the preferred model of the political participation for each type of the region in the Russian Federation.Consequently, to suggest for recommendations, which will help to synchronise the structure of the political opportunities with the parameters of constructive political participation, which will lead to increasing the consolidation of the elite and mass groups and to deradicalisation of political interactions. It was proved, that it could be methodologically justified to view the category "political participation" in connection with the category "political activity". On the basis of the main attributes of the activity, an operationalisation of the concept of "political participation" was conducted. Taking into account that the regions of the Russian Federation even within the boundaries of one Federal District differ from each other in levels of social and economic development, "structure of political possibilities", types of the elite and mass value systems, the forms, directivity and effectiveness of the local initiatives also vary considerably. The complex research enabled the authors to verify the validity of the conclusions. The research employed a combination of qualitative and quantitative methods. The results of the expert survey demonstrated that the specificity of any form of political participation is determined by several factors: the political context, the social context, culture, a historical process and a level of political consciousness.