Ural State University of Railway Transport

Introduction. Amendments to the Tax Code of the Russian Federation on the implementation of the tourist tax enacted in 2025 made it relevant to find a balance between the interests of municipalities to replenish the budgets and maintain the volume of tourist flows in the context of tax burden increase on the tourism business. Scientists have studied the foreign practices of tourist tax implementation and its positive impact on the development of inbound tourism has been proved, however, no comprehensive research has been carried out on the efficiency of taxation mechanism with regard to the studied field. The aim of the present study is to analyse the acting tax legislation of the Russian Federation, as well as some municipal practices and identify the ways to improve the tourist tax implementation mechanism for maintaining the volume of tourist flows in the new conditions.Materials and Methods. The research was based on the following materials: the acting legislation of the Russian Federation, scientific studies, municipal legal acts of Ekaterinburg, and publications in the media. To determine the features of tax legislation implementation in the context of maintaining the tourist flows, the authors used the methods of teleological interpretation, modeling, structural-functional and systemic analysis.Results. It has been ascertained that for the development of the inbound tourism, the tourist tax implementation mechanism should be flexible, i.e. take into account the features of the tourist routes existing in the whole region and in the individual municipalities, as well as consider the seasonal changes. Such a comprehensive approach will require close public-private partnership aimed at implementing this tax. However, as follows from Ekaterinburg experience, cooperation between these structures is not always maintained at the proper level. It has been found that maintaining the volume of tourist flows in the context of rising costs of accommodation facilities, requires the development of the tourism infrastructure. A decrease in the volume of tourist flows due to collection of the tourist tax indicates insufficient development of the taxation mechanism in a particular region. Annual discussions of the practices used in the municipalities and regions on this matter will improve the taxation mechanism.Discussion and Conclusion. Improvement of the tourist tax implementation mechanism will prevent the tourist flow decrease, thus, help to avoid a blow to the inbound tourism. According to the authors, to achieve this goal, it’s necessary first of all to revise a list of tax concessions based on the popularity of the tourist routes and seasonal load, as well as improve the public-private partnership.

Purpose: To determine the elasticity modulus of the ballast prism and its unevenness in sections straightened by the method of volumetric ballast compaction, using a string of continuous-action track machines (CTM-C and PSM), and the ballast prism levelled with the standard technology, using continuous and continuous-cyclic machines (CTM-C + Dynamic 09-3X), in a full cycle of standard track repair (TR). Methods: The measurements were obtained with the sleeper box removed to the bottom of the sleepers. The PDU-MG4.01 ‘Udar’ dynamic soil density meter was employed for this purpose, and the most suitable location for stamp installation was selected. A total of seven measurements were obtained for each cross-section of the ballast prism. Results: It has been determined that the modulus of elasticity of the track ballast prism by the method of volumetric compaction repaired as part of level-3 track overhaul and straightened by a single pass of continuous-action machines CTM-C and PSM complex, is not lower than that of the track ballast prism of sections straightened by a single pass of the Dynamic 09-3X continuous-cyclic machine performing standard double-triple piling of sleepers. The technology under discussion provides the required parameters of ballast prism track stabilization without the need for additional DSM dynamic stabilization machines. Following the implementation of the technology in question, it is anticipated that the condition of the track will permit the movement of trains at design speeds. Furthermore, it is expected that the implementation will provide throughput capacity for the section. Practical significance: The following amendments have been made to the regulatory documentation in order to establish a regulatory framework that accounts for the elasticity and deformation modulus of the ballast prism during track repair work performed by various machines. The framework must include provisions for the volumetric compaction of the ballast prism, the state of compaction, modulus of elasticity and modulus of deformation of the ballast prism and the main subgrade area, and so forth. In the course of further research, it will be necessary to develop track-straightening technologies that preserve the elastic and draining properties of crushed stone ballast and increase the life cycle of the track superstructure.

The purpose of the study is to explore the essence of the phenomenon of burnout as an attribute of modern man's (labor) existence. The scientific novelty lies in 1) identifying the nature of burnout of an employee as a necessary condition for the successful functioning of modern capitalist production, which is related to the specifics of post-industrial labor; 2) defining the essence of the phenomenon of burnout, which helps to avoid the psychological reduction of the phenomenon of burnout to "emotional burnout". By comparing the specifics of human labor activity in industrial and post-industrial societies, the article defines the phenomenon of burnout as a specific mode of functioning of the subject of labor in post-industrial society and as an attribute of their existence.

в статье представлены основы мониторинга состояния фундаментов и обоснование необходимости проведения мероприятий по их укреплению с целью обеспечения долговечности и безопасности сооружений. Анализируются практические подходы к внедрению виброизоляции, вибродемпфирования и динамических амортизаторов для защиты наземных сооружений.

в статье анализируются финансовые индикаторы, используемые для оценки эффективности фирмы, с тем чтобы выявить перспективные направления развития предприятия и найти дополнительные ресурсы, повышающие объём перевозок строительных материалов. Исследование базируется на применении методов финансового анализа, экономико-статистических моделей и оценки рисков.

The problem of involving the employer, in particular, healthcare enterprises OJSC Russian Railways, in improving the training of medical workers through the participation of specialized specialists in the educational process of the medical college has been updated. Summarizing the results of scientific research and analysis of regulatory requirements on the part of the Russian Railways transport holding allowed us to put forward arguments regarding the topic under study.The features of education in medical colleges subordinate to Roszheldor are formulated as a component of the transport educational system when influencing the training of personnel from the medical enterprises of JSC Russian Railways, a key employer. These features are: extraterritoriality of training, employer interest in the quality of training of specialists, which is determined by the regulatory documents of JSC Russian Railways regarding personnel training, and resource support provided. Methods for assessing the quality of education of medical specialists with the participation of the employer are named. An example of a survey questionnaire for an employer is presented.Aspects of improving the quality of education of industry-specific medical specialists are substantiated through determining the form of interaction between the employer and medical colleges: providing practice places and selecting the most successful students into the reserve, the participation of practicing workers in the implementation of educational programs and adapting the content of programs to the formation of sought-after professional competencies in students. Areas of employer involvement in improving the quality of the content and organization of the educational process are identified.

The article describes the power ratio at the first speed section of the slides. Calculated the acceleration of the car with uniformly accelerated movement. Set out the revised calculation results of time motion and speed of the car on the first speed section under the influence of the projection of the fair wind a small size on the side of the car with the resistance and the projection of a fair wind from the side of the car. Keywords: railway, station, movement of a carriage.

The article examines the specifics of media consumption by generations Y and Z, which influenced the development of user-generated content (UGC). Thegeneral and distinctive characteristics of media consumption of generations are highlighted. The negative sides of the transformation of media consumption by millennials and zoomers are outlined. The specific tasks of the brand that user-generated content allows you to solve have been identified.

Amorphous Fe–Ni–Nb–B alloys with different iron/nickel ratios and different boron concentrations were obtained in the form of ribbons by planar flow method. All the ribbons were found to be X-ray amorphous, and their crystallization occurs in one or two stages depending on chemical composition. The onset crystallization temperature depends significantly on iron/nickel ratio and boron content in the samples. Magnetic susceptibility of the samples was studied at heating from amorphous state to crystalline and liquid states (in a high temperature region) and subsequent cooling. An anomalous increase of magnetic susceptibility was detected during heating in the temperature range of 1000–1100 K. This can be associated with the decomposition of metastable (Fe,Ni)23B6 phase. Some parameters of the electronic structure in Fe–Ni–Nb–B melts: paramagnetic Curie temperature, effective magnetic moment per atom and density of electron states at Fermi level were calculated from the experimental data.

The leap in the development of information technology has led to an unprecedented increase in the opportunities for children to be involved in criminal communities and terrorist activities. The process of recruiting minors to carry out terrorist acts appears to be a sequence of actualization of certain risk factors. The social effectiveness of public administration in the field of countering terrorism can be considered as an indicator of the well-being of the population. The analysis of public administration processes in this case requires a holistic approach based on taking into account all the factors that facilitate or ensure the recruitment of children by terrorists. The possibility of involving children in terrorist activities is considered as a risk that is the object of public administration, or more precisely, minimization. Based on the author's concept, a risk-based approach is proposed to explore the possibilities of state risk management for involving children in criminal activities, as well as a classification of risk behavior factors. Purpose. The search for ways to increase the social effectiveness of public administration in the field of countering terrorism through the development of a risk-based approach to managing the risks of involving children in terrorist activities. Methodology: abstract logic was used as the main method, statistical analysis methods were also used. Results: theoretical approaches to the risk management methodology of involving children in terrorist activities have been developed, and the main vectors of managerial influence have been formulated. Practical implications. The results obtained can be used by the government in assessing the risks of terrorism, forecasting and preventing risks.