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To objectively determine the role of assets in the business of commercial organizations, to measure their value, it is important to disclose their functional purpose and use the appropriate tools for its evaluation. Goal. The purpose of the study is to substantiate and develop tools for assessing the functional purpose of assets of commercial organizations. In the course of the research, the works of Russian and foreign authors were studied, classified into those who identify assets and financial resources (N.I. Berzon, I.A. Blank, G.S. Gabidenova, A. Damodaran, V.V. Kovalev, V.V. Korshunov, M.V. Livson, M.R. Matthews, M.H.B. Perera, M.A. Eskindarov) commercial organizations, and vice versa. Recognition of assets as an independent economic category necessitates the formation of tools for their assessment in commercial corporate organizations. Based on the analysis of debatable aspects, the functional purpose of assets of commercial organizations is determined, including: measurement of the value of the organization’s economic turnover; characteristics of accumulated potential; participation of assets in achieving sustainable capital formation; protection against the risk of loss of liquidity by highly liquid assets exceeding the min mark, guaranteeing the safety margin of equity; production; influence on the level of risky activity of the organization; direct participation in the assessment of its financial condition. As a result, a methodological toolkit for assessing their functional purpose has been developed, which provides for the distribution of the established ranges of values of financial indicators describing the functional role of assets by phases of the economic cycle (the participation of assets in achieving sustainable capital formation - the stability of sources of asset formation, financial tension, autonomy; production - indicators of turnover and profitability of assets; influence on the level of risk activity - capital multiplier, the share of the most risky and non-performing assets in their total aggregate, etc.) based on the professional judgment of specialists.

The article analyzes the topical issues of the implementation of digitalization in fiscal management, revealing the development of digital resources applied by Federal Tax Service that advances accountability in the sphere of taxation. The article reasonably states that it is still difficult to foresee all the risks of digital transformation but observing the priority of the digital principles it is possible to avoid these risks in the nearest future. This study substantiates the prospects of further development of digitalization in fiscal management.

This article is devoted to the contribution to the development of Russian accounting by one of the outstanding scientists of the XX century Alexander Pavlovich Rudanovsky. Particular attention is paid to balance sheet as a central category in the researcher’s works. In Rudanovsky’s works the balance sheet can be considered as a model in the modern sense of economic relations. Despite the fact that Rudanovsky’s ideas were not subsequently developed by Soviet economists, they were highly appreciated and inspired post-Soviet researchers to updated concepts. Thus, the study of its theoretical provisions remains relevant.

The paper analyzes the directions of using the budgetary funds of local governments, which made it possible to identify the main items of their expenditures. This study is aimed at identifying the main directions of local government spending for various types of municipalities, at determining the sufficiency of funds allocated for socially significant areas. The general situation in terms of the sufficiency of financial resources made it possible to characterize the results of calculations, both of the main areas of expenditure obligations, and of total expenditures at constant prices. An analysis of the structure of budget expenditures for different types of municipalities made it possible to identify the main expenditure components in local budgets of various types. The results of the performed analysis will be useful for determining the directions for improving the fiscal policy in order to achieve the required level of spending in the most important socially significant areas.

The movement of passengers and cargo along the Northern Sea Route requires the organization of support for navigation from many services on the continent. Ensuring the stability of the movement of passengers and cargo on high routes of the Northern Sea Route is a problem that needs a comprehensive solution. The article presents the author’s approach to the rational spatial organization of airfields in the aviation infrastructure of the Arctic zone of the Russian Federation necessary to achieve the goal and solve the problems of ensuring the stability of the movement of passengers and cargo on high routes of the Northern Sea Route. Both organizational and technical and economic requirements for the organization of support for the movement of passengers and cargo following the upper routes of the NSR with the use of Arctic-type helicopters are disclosed.

The relevance of paper is due that to the fact the power grid complex of the Russian Federation has a significant impact not only on the economy of the country, but also on the comfort level of citizens. The aim of the study: to analyse the problematic issues of power grid development in the Russian Federation and to propose possible solutions using the principles of «lean production». The basis of the study was formed by the works of authors: K.K. Sevostyanova, T.S. Ilyinskaya, Y.L. Alexandrov, E.V. Skubrii, Y.D. Alexandrov and others. As a result, it was concluded that part of the problems typical for the electric grid complex of the Russian Federation can be solved by creating a Unified Electronic Platform for suppliers and territorial grid organizations.

The paper presents the results of numerical simulations of high-velocity turbulent air flows in a plane channel with a variable cross section exhibiting sudden expansion with allowance for coupled heat transfer with copper plates modeling the sensitive elements of heat flux probes. The simulations are performed for conditions of a high-enthalpy short-duration wind tunnel whose specific features are the short duration of the test regime and unsteady “falling” conditions at the model channel entrance. The wave structure of the supersonic flow, which affects the heat fluxes at the walls, is analyzed for various Mach numbers at the model channel entrance. The numerical algorithm is validated on the basis of experimental data on heating of the sensitive elements of heat flux probes for unsteady input conditions at the channel entrance. The influence of the Mach number, static parameters, and stagnation parameters on the rate of heating of the sensitive elements located at various points in the channel is studied numerically. The heat fluxes calculated under constant and “falling” conditions at the channel entrance are compared. It is shown that the accuracy of heat flux modeling can be increased by taking into account the intensity of fluctuations of the flow parameters and their changes along the channel.

Fuel rod assemblies with dense packing are promising from the point of increasing the conversion rate and heat transfer in small modular reactors. The main feature of the flow in the dense packing is the formation of quasi-periodic large-scale velocity pulsations in a gap between fuel rods, which intensify mixing between the subchannels and greatly increase heat transfer between the fuel rods and the coolant. The large-scale pulsations relate directly to the pitch-to-diameter (P/D) ratio of the rod bundle and the Reynolds number (Re). In this work, the unsteady flow structure in a gap between a flat wall and three rods with a relative pitch P/D = 1.077 is experimentally studied using the PIV method with high time resolution. The averaged flow characteristics, including the three-dimensional ones, are presented. The influence of the Re number on flow oscillations in the gap was studied. The spatial most energy-intensive flow modes were analyzed using the POD method. The results obtained indicate the presence of several traveling waves propagating along the flow. Modulation of flow oscillations in the gap was detected. These investigation results are in good agreement with the results of other authors.

Turbulent flows in a flat diffuser are characterized by the presence of two local maxima in the profiles of longitudinal velocity pulsations. The mechanism of formation of a turbulent flow structure in a flat diffuser was experimentally studied. For this purpose, the parameters of the flow kinematic structure in a diffuser with an opening angle of 2.5° were measured. The profiles of velocities and turbulent characteristics of the flow in the typical cross-sections of the channel were obtained using the optical measurement method; based on these profiles the secondary flows in the diffuser were identified. A physical model of formation of the turbulent flow structure is proposed. Within the framework of this model, a high degree of turbulent pulsations far from the wall is associated with the convection of turbulence from the near-wall region into the flow core by a secondary flow in the form of an averaged spiral motion of the medium in a flat diffuser.

The paper presents a method of molecular modeling of fluid transport coefficients, which is an alternative to the method of molecular dynamics. The transport coefficients are determined using fluctuation-dissipation theorems. The dynamics of molecules is calculated stochastically, with intermolecular forces being set using the appropriate created database. A distribution function of intermolecular forces is constructed and a formula is obtained for its analytical approximation. The method effectiveness is demonstrated by the example of calculating the viscosity and thermal conductivity coefficients of liquid argon and benzene. The obtained data are compared with the data of experimental and molecular dynamic modeling and their good agreement is established. With the same modeling accuracy, the developed method is shown to be significantly more time-efficient compared to the molecular dynamics method.