Financial University

Audit plays a key role in ensuring the reliability of financial information and strengthening trust in Russian business. However, the Russian audit services market faces systemic problems: monopolization of self-regulation, insufficient independence of control procedures, dominance of former Big Four network firms, personnel shortages, difficulties in implementing international standards, and threats of confidential information leaks. The article examines the causes of problems in Russian auditing and proposes directions for reform. The author argues for the necessity of moving from formal tightening of control to systemic modernization of audit methodology, the development of competition, and the strengthening of the professional community.

In the context of the rapid development of neurotechnologies and the creation of Brain-Computer Interfaces (BCIs), new challenges arise related to the regulation of public relations. Brain-computer interfaces establish a direct connection between the human brain and external devices and have significant potential for use in medicine, education, and industry. However, their use entails a number of potential risks, such as violation of the confidentiality of neural data, control over human consciousness, and behavior. The article hypothesizes that neural interfaces use complex brain signal processing algorithms that are not fully understood by the user. As a result, personal data subjects are unable to consciously assess the amount of neural data received by a neural interface, making consent to the processing of personal data more formal than informed. This leads to a violation of human rights when processing neural data, as legal methods of protecting human rights are slow to adapt to the specific functioning of neural interfaces. This lack of clear criteria for informed consent when working with neural data reflects internal mental processes in the human brain, leading to legal consequences.

This paper analyses the key factors behind the rapid growth of the green bond market. It identifies regulatory changes, investor demand and technological advances as the main drivers of this growth. Case studies involving Enel and HSBC demonstrate the impact of blockchain and Environmental, Social and Governance (ESG)-linked instruments. The paper also acknowledges challenges such as greenwashing, emphasising the pivotal role of the market in environmental transformation.

Introduction. The transformation of the labour market and the shift towards a knowledge economy are increasing the demand for soft skills – supra-professional social, communicative, and regulatory competencies that facilitate collaboration, adaptability, and self-organisation. However, data on the readiness of Russian university teachers to deliberately develop these skills in students remain insufficient. Aim. The present study aims to empirically elucidate and systematically analyse the integrative readiness of academic staff to foster students’ soft skills as a multidimensional construct, and to identify its relationship with teaching experience and the practices involved in integrating such skills into instruction. Methodology and research methods. A cross-sectional online survey incorporating situational tasks was conducted among teachers from four Russian universities (n = 347). Readiness was operationalised through four components: motivational-value, cognitive-methodological, operational-activity, and reflective. A composite index (0–100) was calculated based on indicators of task integration, frequency of explicit communication, dominant approach, and confidence in the role of mentor. The data were analysed using descriptive and comparative statistical methods. Results. Teachers generally incorporate the development of soft skills into their disciplines (mean score 4.10 on a 1–5 scale); the average readiness index is 64.7 out of 100. Explicitly informing students about the targeted skills is inconsistent, with only 13.6% reporting that they do so “always” and 24.3% “rarely”. The most challenging skills to develop are adaptability to uncertainty (mean 3.32 out of 5) and stress resilience (mean 3.08). The transfer of these skills to real professional and life situations is identified as a problematic stage by 42.8% of respondents. The most sought-after forms of support are online courses (51.4%), methodological materials (49.0%), and communities of practice (43.2%). Scientific novelty. The study examines an integrated model of academic staff readiness alongside a corresponding composite index. Practical significance. The findings offer empirically grounded guidelines for professional development programmes, methodological support, and institutional strategies designed to improve the management of uncertainty and stress, as well as the transfer of soft skills into students’ real-life contexts.

Objective: this study examines how artificial intelligence (AI) can be combined with empirical linguistic data to develop models of universal phonological and orthographic systems. The broader aim is to contribute to more sustainable and inclusive tools for cross-linguistic communication. The work focuses on a central challenge in contemporary linguistics: the lack of reproducible AI-driven methods that link computational modeling with theoretical analysis and that ensure fair and accessible use of digital language technologies. Method: A mixed-method framework has been adopted, in which corpus-driven linguistic analysis has been integrated with neural-network modeling. The empirical data have been drawn from two open-access resources: PHOIBLE (Phonetics Information Base and Lexicon) and the r12a database (r12a.github.io). After standardization and tokenization, the datasets have been processed using Python-based AI modules to extract frequency distributions, identify clusters and detect structural patterns. The analytical workflow has followed a clear, reproducible sequence of steps informed by PRISMA principles, ensuring transparency and methodological rigor. Originality/Relevance: the paper brings together corpus linguistics, interlinguistics and artificial intelligence to propose a data-driven approach for identifying shared phonological and orthographic patterns across languages. By combining extensive linguistic datasets with computational techniques, the study demonstrates the potential of AI to support the creation of sustainable knowledge infrastructures and to promote more inclusive forms of digital communication — domains that are becoming central to innovation and strategic growth in the humanities. Main conclusions: the analysis revealed a relatively small set of phonemes and grapheme correspondences that recur across a wide range of the world’s languages. These results offer empirical support for developing streamlined, accessible alphabetic systems and for designing universal auxiliary language models. The study further shows that AI-supported modeling can improve linguistic inclusivity and analytical precision, especially in low-resource and multilingual settings, while still relying on the interpretive judgement of human specialists. Theoretical/methodological contributions: the research contributes to interlinguistics by bringing together the concept of language universals and contemporary AI techniques. It outlines a reproducible pathway for connecting empirical linguistic data with computational tools and theoretical interpretation. In doing so, the study supports the sustainable development of language technologies and enriches our understanding of how human expertise and artificial intelligence can work together to strengthen global communication. Practical implications: identifying a universal phoneme core and stable sound-script correspondences can streamline multilingual analytical workflows, lessen structural biases toward non-Latin scripts and lower the overall costs of integrating low-resource languages into sustainable and reproducible knowledge systems.

In the context of developing domestic and inbound tourism in the Russian Federation, increasing its share in GDP, which is in line with the national goal set by the President of the Russian Federation [7], and increasing the number of domestic tourist trips by 2 times per capita by 2035, which is in line with the Tourism Development Strategy [6], it is important to develop tourism in small historical cities and improve existing routes to meet modern challenges and opportunities for expanding the range of tourist services. At the same time, the development of tourism in small historical cities will, to some extent, prevent the outflow of young people to large cities, providing them with interest and jobs in tourism in their small homeland. There is also an interest for the local population that is not involved in tourism: the development of tourism contributes to the development of tourism infrastructure and improves the quality of life for the local population. The article will consider the city of Pereslavl-­Zalessky as a tourist attraction center from the perspective of its potential based on the existing tourism and recreational potential. Currently, the city is famous for its churches and cathedrals, Lake Pleshcheyevo, and is part of the “Great Golden Ring.” However, in order to distribute tourist flows, smooth out off-season periods, and attract a wider range of tourists to the city, the study will explore the city’s tourism potential and propose new areas for tourism development, such as film tourism, eco-tourism, industrial tourism, mystical tourism, and festival tourism, which complement each other in creating combined routes and attract a new target audience of tourists.

The object of the study is the legal relations arising in the process of appointment, payment and control over the financial and economic activities of insurers in the compulsory social insurance system in the context of digitalization and the introduction of proactive mechanisms. Research Methods. The study utilizes formal legal, systemic, and structural-functional methods, as well as an analysis of the law enforcement practices of bodies administering and overseeing compulsory social insurance, including the Social Fund of Russia and tax authorities. Conclusions. It has been established that the digitalization of compulsory social insurance, while increasing the efficiency of insurance coverage assignment and payment and the detection of violations, simultaneously leads to an increase in recalculations and refunds of overpaid amounts, a decrease in legal certainty, and a shift in financial risks from the public entity to the insured persons. It is concluded that the financial and legal mechanism of compulsory social insurance is being transformed into a hybrid model combining insurance and budgetary-administrative elements.

Russian accounting practice before the era of Peter the Great's reforms is unfairly characterized by many scholars as primitive, and the accounting methods introduced in Russia by Emperor Peter are exclusively borrowed from Western Europe. However, archives contain documents that testify to the use of advanced methods of calculating the cost of finished products and procedures for internal control of inventories and cash at Russian state manufactories in the 16th-17th centuries. An example of the use of complex accounting techniques can be found in the income and expenditure books of the Moscow Printing House (1618-1700) that was not the only large state manufactory of that time. Unique documents of the New Moscow English Mint (1654-1663) have been preserved in the Russian State Archive of Ancient Documents. The authors of the article attempted to reconstruct the corpus of account books of the New Moscow English Mint using the comparative method and logical-analytical modeling and relying on the well-known and studied documents of the 17th century. The purpose of the study was to confirm the thesis about the existence of complex accounting techniques in Russia in the pre-Petrine era.