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Carbonatite breccias (CBs) were discovered in the Tomtor Massif (Complex) (TM), which hosts the largest REE-Nb-Sc-Y ore deposit, by holl G2 in the northern Buranny area. CBs are petrographically complex rocks consisting of fragments of dolomite, dolomite-ankerite, ankerite and calcite carbonatites with significant contents of F-REE carbonates, pyrite, and fluorite. CBs show signs of fragmentation of carbonatites and calcite rocks, as well as the movement of these fragments by younger melt-brine enriched in CO2, F, S, and REE, and its interaction with the fragments. The studied rocks are classified as magmatic-fluidogenic and fluidogenic breccias, which provide a unique source of information on the rock composition and processes occurring at deep levels of the TM. The distribution pattern of trace elements in the KB, presented in spider diagrams, largely corresponds to the distribution of these elements in carbonatites and uniquely rich Nb-REE ores of the upper ore horizon of the TK. Spider diagrams reveal enrichment in Th, Nb, La, Ce, and Nd and depletion in U, K, Sr, Zr, Hf, and Ti, as in other carbonatite complexes of the world (including those with breccias). The REE distribution shows enrichment in MREE and HREE. The formation of the KB is accompanied by the crystallization of REE minerals with a composition unique to the TK, primarily synchysite-(Ce), parisite-(Ce) and/or bastnaesite-(Ce), cebaite-(Ce), and burbankite. Crystallization of REE-fluorcarbonates is associated with the process of dolomite replacement by ankerite, on the one hand, and the maximum amount of these minerals, as well as cebaite-(Ce) and burbankite, is recorded in calcite rocks in association with fluorite and pyrite, on the other hand. It is shown that the position of the δ¹⁸O and δ¹³C‰ composition points in KB fragments and in the interfragmentary space form a dependence with a high correlation coefficient value, close to the trend characterizing the process of mixing of C and O isotopes of carbonatites and sedimentary carbonates. However, this conclusion contradicts the data on high contents of REE, Nb. P and other elements typomorphic for carbonatites with increasing δ¹⁸O and δ¹³C‰ values and is a result of the transformation of carbonates by a low-temperature deuteric fluid. For the first time, the obtained comprehensive data on KB allow us to consider these formations as a new type of mineralization for TK.

The helical symmetry of a permittivity tensor causes Bragg’s reflection at wavelengths close to the screw (helicoid) pitch for circular polarization of light. The study has discovered and explained the resistance of a band gap short-wave boundary to the optical axis tilt towards helical axis (normal to the plane of layers) in helical photonic structures. For a conical helical structure, the long-wavelength boundary of the reflection area changes more than for a structure with a normal cone opening with optical axis perpendicular to helical axis. Still, the wavelength for the edge mode at the short-wave boundary strictly remains under arbitrary distortions. The findings of a numerical simulation with the use of anisotropic transfer matrix and Berreman transfer matrix are coherent and confirmed by analytical derivation.

Turbulent processes in the atmospheric boundary layer have not been fully studied yet. The most effective tool for studying these processes is a pulsed coherent Doppler lidar (PCDL). In the work, the second version of the electro-optical unit of a PCDL LVR-2 created at the Laboratory of Wave Propagation of V.E. Zuev Institute of Atmospheric Optics, Siberian Branch, Russian Academy of Sciences, is tested. The correctness of wind radial velocity (RV) estimates by LVR-2 during its operation in the “short” pulse mode is verified in an experiment with a Stream Line lidar. The errors in RV estimates by LRV-2 are analyzed. A possibility of using RV estimates by LRV-2 made in the vertical sounding mode to estimate the kinetic energy dissipation rate of wind turbulence by the vertical velocity spectral density method is shown. The results can be used to create techniques for testing PCDLs and determining the efficiency of such lidars in estimating atmospheric turbulence parameters.

The long-term monitoring of atmospheric parameters in the surface air layer is conducted at the Fonovaya observatory. To study biophysical processes in the active soil layer, a soil temperature measurement complex was put into operation. Four-year series of soil temperatures in the 0-320 cm layer at the measuring site with natural cover are analyzed. It has been established that positive temperatures are observed from May to October to depths of 320 cm. The maximal depth of seasonal freezing did not exceed 60 cm. The standard deviation of soil temperature at all depths in winter is 2-4 times smaller than the standard deviation in summer. The daily variation in soil temperature from April to October is clearly expressed to a depth of 10 cm, below which the amplitude of the daily variation fades. From November to March, the amplitude of the daily variation is minimal (0.02 °C). The results can be used to study biophysical processes in the active soil layer and gas exchange at the soil - air boundary.

The article examines the main theoretical provisions contained in Russian accounting standards and concerning financial statements in general and their key summary indicators. It is shown that these provisions are incomplete, are not definitions from a scientific point of view and do not reveal the economic meaning of capital and profit. Then, using specific examples, the practical consequences of the identified shortcomings are considered, consisting, among other things, in the emergence of many alternatives to the traditional accounting model, calling into question the expediency of its application.

The article attempts to consider accounting as a business language or, in other words, to see accounting as a linguistic image of accounting. Two key aspects of accounting, as a specific language, are analyzed - readability in accounting and the linguistic relativity hypothesis (the Sapir-Whorf hypothesis). The main directions of studying readability in accounting have been highlighted, and the application of the Sapir -Whorf Hypothesis to accounting as a business language has been confirmed. The directions of further research are highlighted, including the sociolinguistics thesis and accounting as well as bilingual thesis in accounting.

The article shows that in the course of rethinking the purpose of business in foreign countries, the interpretation of the goal as going beyond profit maximization began to dominate. The proposed paradigm expands the problem field and is associated with the recognition of added value as a special category that characterizes the main goal of the organization’s business activity and its result - the total income received by the organization as a result of its contribution to the creation of a social product. Based on this, a conceptual description of the endogenous process of building business models with high added value is given.

The relevance of studying various aspects of corporate social responsibility has been the subject of extensive research in recent decades. However, in the modern era, a new economic paradigm based on digital technologies and information networks is fundamentally changing the traditional economic environment and activities, leading to a profound restructuring of corporate business models, organizational structures, and market competition patterns. This paper presents a broad overview of international and domestic research related to corporate social responsibility. The article is divided into several sections, addressing specific issues of corporate social responsibility and deductively revealing its importance for the effective functioning of an organization. Key aspects of the paper include interpreting the relationship between corporate social responsibility and digital technologies, assessing the debate on corporate social responsibility and corporate digital social responsibility, and finally, exploring the specifics of developing corporate social responsibility in a remote workforce. The use of a bibliographical approach to interpreting the problem of corporate social responsibility provided a clear understanding of the issues discussed. The data obtained during the study served as the basis for developing recommendations on the issue under consideration.

This study reveals effective mechanisms related to reducing the risk of internal economic crimes in the insurance industry. We conducted a survey of employees who hold key positions in leading Russian insurance entities. This study analyzes the prevalence and effectiveness of crime prevention mechanisms as well as the incidence and impact of internal economic crimes. Our results highlight the key features of internal economic crimes in Russian insurance companies, including behavioral red flags of principal perpetrators.