No 1 (2023)
Guest of the volume
Efficiency of digital transition in industry: Russian experience
Abstract
The article is devoted to the study of the digital transition’s effectiveness in Russian industry. The purpose of the study is an in-depth analysis of budgets for digital transformation in industrial sectors, as well as their relationship with the effectiveness of production. The study has the following theoretical frameworks: the concept of the fourth industrial revolution, the theory of innovation management and the concepts of digital maturity. The main research methods are structural and comparative analysis. The author obtained the following results: the structure of budgets for digitalization is investigated, the main cost items are highlighted; individual characteristics of each industry are shown. The analysis of «digital» budgets in the Russian industry showed a significant differentiation of industries both in terms of the amount of costs and their structure. The scientific novelty of the article is the matrix of the «digital» budget efficiency and the production growth index. The matrix shows that a number of industries with large absolute values of «digital» budgets are characterized by a rather low relative value and medium growth rates. These industries turned out to be raw materials industries such as oil and gas extraction and processing, metallurgy and the food industry. The study also confirmed the conclusion that the amount of financing for the digitalization of industrial enterprises is not always the main factor in the digital transition. If these costs do not work to increase efficiency (production volumes, growth rates), then the problems may lie deeper, for example, the discrepancy between the goals of digitalization and business goals, the lack of involvement of management in digitalization and organizational weakness of business processes, low digital culture at the enterprise, etc.
10-18
Economic Sciences
Sources of financing activities in the reporting of economic entities of various groups
Abstract
The paper studies the issues of compiling accounting forms for groups of economic entities (commercial organizations of the real sector, non-profit organizations of the real and public sector, organizations of the public sector), taking into account the peculiarities of disclosing information about the sources of financing of their activities for the purpose of external and internal control of the reliability of information. An assessment is made of the content of the current state of the regulatory framework for the preparation of financial statements by various groups of economic entities in terms of reflecting sources of financing in it, in order to control the reliability of information. The methodological basis of the work was the general scientific principles and methods of research: analysis and synthesis, logical linking, systematization. The author’s systematization of regulatory regulation in relation to the requirements for information on sources of financing disclosed in the balance sheet is presented, taking into account the characteristics of subjects of the commercial, public and public sectors of the economy, and a classification of their reporting forms is carried out. The shortcomings of the normative regulation of reporting were identified and proposals were developed for their elimination. The grouping of forms of financial statements depending on the groups of economic entities that have essentially different sources of financing activities is given. A critical assessment of the procedure for compiling the balance sheet and reflecting in it information about the sources of financing for the activities of non-profit organizations and public sector organizations is given. It is necessary to change the conceptual approaches to the disclosure of information about the source of funding for the activities of public sector organizations in order to strengthen external financial control. The proposed author’s approach to identifying sources of financing for the activities of various groups of economic entities, and reflecting information about this object in their balance sheet, can be implemented both in the process of improving legal regulation and in the process of reporting by economic entities, especially for public sector organizations. The main results obtained by the authors allow a professional accountant to adequately implement the requirements of federal standards regarding the reflection of information about sources of financing in the reports of economic entities of various groups and control the reliability of this information.
19-31
Corporate accelerator as a strategic tool for the technology transfer development for light and fashion interprises
Abstract
A corporate accelerator allows a company to realize its strategic priority in the field of technology transfer, find the best solution to existing problems, reduce costs or increase the efficiency of business processes. Access to labor, infrastructure, financial resources of an economic entity allows pilot projects to provide all the conditions for the formation of the company’s technological sovereignty. The purpose of this scientific work is to identify the theoretical foundations of the corporate accelerator tool, as well as review and analyze the best strategic domestic and foreign practices. The scientific article analyzes different types of accelerators and their strategic goals. Corporate venture accelerators are aimed at developing projects as independent business areas. Enterprise technology accelerators have the strategic goal of creating product and service providers. Internal accelerators activate the results of intellectual activity within the company. Process accelerators allow you to increase the internal efficiency of processes and facilitate interaction with external actors. Accelerators based on the venture client model allow you to quickly implement pilot projects with the customer. The strategic goals and expected results of the acceleration program must exactly match the development strategy of the company in whose interests the acceleration program is being carried out. The strategic goal-setting of acceleration programs can be very different and depends on the strategy. The analysis made it possible to formulate the key strategic principles for the use of this tool in the light industry and the fashion industry. The author formulated that the acceleration program should be determined by the specific interests and strategic priorities of the light industry and fashion industry companies. Such interests may be entering a new sales market, technological re-equipment, digitalization of processes, and so on. The company’s financial priorities should imply the sufficiency of resources to ensure the development of an innovative direction through the use of a technology transfer mechanism. To increase economic and social efficiency, the labor resources of an industry company should be involved in the launch, implementation and improvement of such programs. A strategic target map of accelerators is proposed depending on their types. The results of this work will allow professionals in the field of creative economy to independently develop technological priorities for the development of their innovation ecosystem in the long term. This study uses the following methodological tools: study, analysis, synthesis, formalization, strategic benchmarking. The strategic principles for the creation and operation of a corporate accelerator in the fashion industry are based on the theory and methodology of strategizing by Academician V. L. Kvint. Further research may be devoted to the analysis of social and economic efficiency in the context of corporate acceleration.
32-44
Philosophical Sciences
Epistemic injustice: an epiphenomenon of advertising communication
Abstract
Advertising as a simulacrum, an artifact of modern mythologized society has for a while been in the focus of philosophical research, but the phenomenon of epistemic injustice generated by advertising communication still requires reflection. The article reveals the role of advertising mechanisms in forming epistemic injustice in modern social landscape; the relationship between trust in advertising, its reliability and the development of epistemic virtue among the participants in the communication process is determined; the classical typology of epistemic injustice put forward by M. Fricker is further elaborated. The author comes to the conclusion that modern advertising generates a special type of epistemic injustice, affecting both the recipient of the message, who is always potentially deceived when in contact with advertising, and the informant, who suffers from identity prejudices and related testimonial injustice. The problem of the epistemological status of advertising becomes one of the epistemic virtue of the consumer, who must be able to correctly assess the context and take responsibility for the economic choice, since advertising as a communicative phenomenon a priori has the right to distort reality for the sake of survival of one of the elements of the business system and consumption in society as a whole. Current legislation which is designed to promote the rights of citizens to receive reliable information about products or services, does not guarantee the truth of advertising claims, as it is aimed at maintaining the dominant discourse, just like advertising. The way out of the situation of epistemic injustice seems to be switching from the experience of consuming advertising messages to the experience of consuming the product itself, cultivating acquired epistemic virtue and introducing a non-institutionalized form of social control that involves monitoring in order to detect false advertising and disseminating this information in the communicative space of the society of the post-knowledge era.
45-54
Content analysis in religious studies: to the problem statement
Abstract
Progress in the field of technical means of information exchange, increasing the speed and accessibility of information technologies naturally led to the development of methods for analyzing the results of communication. One of the most popular methods of this kind has become content analysis – a quantitative and qualitative approach based on the calculation of key elements in the text. This method is successfully used in many industries and research areas. Religious studies did not stand aside either. On the one hand, content analysis in this area is considered a useful and promising method, but on the other hand, there is a lack of content analysis data in this area.
The purpose of this study is to find out the reason for the insufficiency of content–analytical data in religious studies by identifying general methodological and specific problems of applying content analysis in the field under consideration.
To achieve this goal, the practice of using content analysis in modern religious studies, as well as domestic and foreign theoretical materials devoted to possible problems of using this method, was analyzed.
In the course of the research, the general methodological shortcomings of content analysis were first identified, and then the problems of using this method specific to religious studies were identified. Among the latter, the following problems were considered: the sensitivity of content analysis to the correctness and operationality of definitions; methodological requirements of the a priori approach to the preparation of the study, the unambiguity of the defined categories and the manifestation of the studied content; increased requirements for the qualifications of the researcher and coders. The article separately examines the problems of using automated content analysis tools in religious studies, among which the following are named: the need for a higher qualification of the researcher; the requirement of the suitability of the studied content for machine processing; the question of the ratio of manual and machine coding; the problem of side effects affecting the text (impersonality, reposts, bots, cheating, etc.); unsuitability of the most advanced machine methods for this type of research due to the opacity of the analysis algorithms; the principle question is about the ability of digital content to reliably represent religious phenomena.
As a result of this study, specific problems of the application of content analysis in religious studies were identified, as well as ways to solve them were outlined. In the conclusion of the article, the author expresses the hope that the solutions given in this work, as well as other solutions to the listed problems, will expand the boundaries of the application of content analysis in religious studies.
55-63
On the relevance of anthroposocioecological approach in philosophical anthropology and philosophy of civilizational processes
Abstract
The authors of the article present the idea of an anthroposocioecological approach in philosophical anthropology and philosophy of civilizational processes, working on the approved state budget research topic “Anthroposocioecological configurations of modern philosophy of the XXI century”. Attracting the scientific thought of academician V.S. Stepin, who identified such major global crises of technogenic civilization as ecological and anthropological, problems of “transhumanism”, the concept of “inorganic body of civilization”, universals of civilizational and cultural development, the article reflects modern philosophical knowledge, rethinking the concept of “nature – man – society – individual” from the point of view of the anthroposocioecological approach. The main part of the article formulates the prerequisites and essence of the anthroposocioecological approach in the context of modern challenges and examines the philosophical and ethical component of the anthroposocioecological approach. At the same time, the authors single out the anthroposocioetic component, placing in the center an ethical problem that goes beyond the boundaries of ethics proper as a philosophical science, and which in modern knowledge falls into a broad ideological field and practice-oriented actions. The essence of the anthroposocioecological approach in modern philosophy is characterized by ideological and ethical universals, including universal life values. The relevance of the anthroposocioecological approach is due to the significance of such a supreme macroethical universal as human dignity, starting from the virtue of feeling one’s own subjective psychologically experienced dignity to the conscious recognition of state-national and universal dignity in the new multipolar world order. In the light of the latest innovations in computer technology, the authors pay attention to the problems of power, responsibility and dignity in a multipolar world, which, according to the authors, are associated with an anthroposocioecological philosophical and prognostic approach, given the powerful technological progress and the “clash” of technogenic and traditionalist civilizations. The authors express the hope that an anthroposocioecological philosophical approach based on value universals in the future will take place in the analysis of Russian, Asian and European positive experience in the formation of a new type of intercultural interaction. Among the practical goals of the anthroposocioecological approach, it is important to cooperate at different levels of corporations, global communities based on ideological and ethical universals. At the end of the article, it is argued that the anthroposocioecological approach, due to a new stage of civilizational development, rethinking human dignity in a multipolar world, is an urgent problem in modern philosophical anthropology and philosophy of civilizational processes.
64-72
Karl Marx’ ecology: totalization of social metabolism
Abstract
The purpose of this article is to attempt a conceptual reconstruction of Marx’s theory of social metabolism. The author shows that every living being exists due to the exchange of substances between itself and nature (the universal metabolism of nature). A specific human generic form of such metabolism is praxis that is, conscious transformative activity (social metabolism), the basic form of which is labor as an exchange between man/society and nature, mediated by production, technique and technology.
Criticizing narrowly ecological, economic and purely industrial interpretations of the concept of social metabolism, reduced by modern ecological Marxists (P. Burkett, B. Clark, I. Mészáros, J. Moore, C. Royle, K. Saito, J. B. Foster) mostly to various aspects of the material-energy exchange between man (society) and nature, the author proves that K. Marx this form of social metabolism is fundamental for the existence of human society, but not the only one.
The author, relying on the entire corpus of texts by K. Marx, and using the methods of textual analysis, reconstruction and extrapolation, shows that in the process of unfolding labor metabolism, specific socio-anthropogenic “worlds” are formed, namely the world of nature, drawn into the sphere of human activity; the world of joint activity as the world of public relations and interpersonal communication; the world of material and spiritual culture; the inner world of the individual. In each of these “worlds” people carry out certain specific modifications of the generic praxis – material production, social activities for the reproduction of culture, social and interpersonal communication, and existential relations to the world. Each of these forms of praxis represents specific varieties of social metabolism within which such types of exchange are carried out as the exchange between man and nature (labor, material production), the exchange of activities between social groups in objective social relations, the exchange of emotions, likes / dislikes, knowledge, traditions, etc. in interpersonal communication and socialization processes.
From this analysis, it is concluded that social metabolism totally permeates all levels and structures of social and individual existence, linking them into an organic integrity – the social universe. Because of this, in the concept of Marx there is a totalization of the social universe. This radically distinguishes the ecology of K. Marx from all other forms of ecology, since it is not a doctrine of the interaction of society with nature (ecology) and not calls for environmental protection (environmental studies), but a general socio-praxeological doctrine of the world (internally connected social metabolism) in which man and society exist.
The relevance of the study lies in the fact that some of the reconstructed ecological ideas of K. Marx allow us to see that socio-metabolic processes occur not only between man and nature, but cover and permeate all structures and levels of the social universe. Therefore, modern environmental problems can only be solved in a comprehensive, systematic, total way: starting with environmental protection, rational use of natural resources and saving production and ending with sustainable social relations and what academician Dmitry Likhachev called the ecology of culture.
73-83
Egological study of the phenomenon of subjective space
Abstract
The article presents a phenomenological analysis of the space of transcendental subjectivity. The relevance of this study is to form an idea of the internal spatial structures of the pure I. The purpose of this study is to identify the complex nature of self-consciousness. To achieve this goal, the egological analysis was based on a mereological approach, which prepares the consideration of the space of pure consciousness from the point of view of the whole, composed of parts. The application of spatial categories to the pure Self is based on the expansion of the proximity space.
The results obtained indicate the need to create an egology of space in order to study the nature of spatial vision. The proposed research focuses not on the variety of available spaces, but on the process in which their formation takes place in subjective spatial vision. The influence of the subjective factor on the understanding of space is demonstrated by the example of mathematics. The mathematical notion of “proximity space” is subjected to a phenomenological extension, which reveals the phenomenon of spatiality of the pure I, or the inner space of the subject, which reflects the hierarchy of preferences or evaluations.
The primary spatial structure of pure consciousness is revealed, which is the division of pure I into two parts. The splitting of the Self into two constituent parts and its representation in the form of a spatial model with its top and bottom is funded by a deeper phenomenon – subjective spatiality. This structure can serve as a foundation for the subsequent correlative study of objective and subjective factors influencing the formation of various egological structures. Based on the analysis, a conclusion is made about the essential relationship of the pure I and the inner space. The importance of this conclusion is supported by an analysis of Husserl’s works, in which he touches upon the issues of the spatiality of transcendental subjectivity. The scientific novelty of the proposed work is that the distinction between absolute and relative intimacy is introduced into egological research. Only within the framework of relative intimacy is it possible to observe and systematically investigate the pure I. In the absolute position it remains anonymous because of its extreme intimacy.
84-92
«Western psychotherapy» and «eastern meditation» in Osho’s teaching of man’s spiritual perfection
Abstract
Osho Rajneesh is one of the most controversial neo–Hinduism teachers. Like in a mirror, Osho reflected the main ideas of his time, proclaimed those principles that are desirable and relevant for modern man. Despite Osho’s widespread fame, his significance as a spiritual leader and founder of the original religious and philosophical system, the significance of his teachings and ideas in the focus of spiritual improvement of man, remain underestimated. The issue of systematization of Rajneesh teaching remains unresolved. The aim of Osho’s teaching is human’s spiritual perfection. To achieve this aim, Osho combines diverse ways of spiritual development available to humanity into a single whole. The guru adopts and interprets the key ideas of religious and philosophical theories of the East and the West. The teaching, which includes so many of these peculiar “squeezes”, was not created either before or after Osho. All of the above is the reason for the undying interest in this spiritual leader.
This article discusses Osho’s method of man’s spiritual perfection: a combination of “Western psychotherapy” and “Eastern meditation”. The purpose of this article is to analyze the Osho’s method: how “Western psychotherapy” and “Eastern meditation” are combined and interpreted in the guru’s teaching to identify an integral system of Osho’s views on the spiritual perfection of a human. The objectives of the article are: 1. To identify in what key Osho turns to Western philosophical views, 2. to consider the features of Osho’s adoption and interpretation of Western philosophical concepts, 3. to analyze the “Osho’s Method” of man’s spiritual perfection, which includes two stages: “exposing the ego” and “returning to the natural” through “Western psychotherapy” and “Eastern meditation”, 4. To consider the features of Osho’s meditational practices. The research involves religious studies, philosophical-anthropological, and system-structural approaches. This scientific article partially reflects some aspects of the religious analysis of Osho’s anthropological teaching, conducted for the first time. As a result, Osho’s teaching is presented as an integral harmonious structure – the concept of spiritual improvement of a man, which includes two conditional stages: “exposing the ego” and “returning to the natural”. Osho’s meditations are based on two system-forming principles (consciousness and totality), aimed at “sudden enlightenment”, have a syncretic character and can be conditionally divided into cathartic, contemplative and centering, depending on the prevailing method.
For the further research of Osho’s teaching it’s necessary to understand its inner logic, distinguish the concepts, considering them relative to Osho’s religious philosophical thought in general. The interest in Osho’s ideas that has not faded over the years, indicates the existence of people’s need for such a search for truth, which was proposed by this Indian mentor.
93-101
Concepts of universal time and multiplicity of times in understanding the existence of past reality
Abstract
The purpose of the article is to identify and determine the dependence of ontological ideas about the existence of past reality on thinking within the framework of competing concepts of universal time and multiplicity of times. The methods of research were the representation, comparison and ontological analysis of various ideas about the essence and nature of time, synthesis and philosophical criticism of the consequences arising from competing concepts of the multiplicity of times and the concept of a single universal time in relation to the definition of ontological characteristics of past reality. The article gives a representation of several versions of the concepts of multiplicity of times, some of which are based on the theory of relativity, others proceed from ontological differences in the processes of various forms of being – being material, spiritual, personal and social. It has been shown that in some cases, in the concepts of multiplicity of times, time itself and the idea of time as a construct of the mind are mistakenly identified, which serves as the reason for the incorrect attribution of time to atypical paradoxical properties, such as inversion – the possibility of its movement to reverse, the uncertainty of the past, present and future, the variability of the past and others. The author gives critical arguments refuting ideas about the possibility of changing the places of events and states of reality in the time relationship “earlier/later,” that is, in the sequence of their appearance and disappearance, as well as incorrect opinions about the possibility of variability of the past under the influence of processes that take place in the present and have to be in the future. The study justifies the idea that a clear and unambiguous distinction between past and present objective reality is impossible from the point of view of ideas about the multiplicity of times and is possible only in the conceptual field of theories, recognizing the unity of the world and using a single scale of universal time common to processes and events, having different ontological characteristics and flowing in arbitrarily distant places of space in different inertial reference systems.
102-111
Transport
Methodology for selecting the type of battery for operation of electric vehicles in cold regions
Abstract
The issue of evaluating the efficiency of high-voltage batteries of electrified vehicles at low temperatures is considered. A technique is presented for selecting the electrochemical type of batteries for operation in regions with a cold climate, which includes experimental obtaining of the charge-discharge characteristics of high-voltage batteries under conditions of normal and low temperatures and their analytical study. As a result of testing the methodology, regression dependences were obtained that describe the processes of charge-discharge of batteries of various electrochemical types (Li-Ion, LiFePO4, LTO) as a function of temperature. In connection with the emergence of new electrochemical types of batteries with increased resistance to hypothermia, the proposed method will allow us to evaluate their effectiveness and fully use electric cars in regions with a cold climate.
The purpose of the study is to develop a methodology for selecting batteries for low-temperature operation of electric vehicles and hybrids based on an experimental study and comparison of results.
The method used is mathematical planning of the experiment, correlation-regression analysis of experimental data with the construction of mathematical models of charge-discharge.
Main results – a method for choosing an electrochemical type of battery for operation in regions with a cold climate was developed and tested.
The novelty of the study is represented by mathematical models that describe the change in the capacity of high-voltage batteries depending on temperature.
The direction of further research is the refinement of models, the study of the low-temperature properties of new and promising types of chemical elements of high-voltage batteries.
112-124