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Surgut State University Journal

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Vol 14, No 1 (2026)
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ECONOMICS

8-16 69
Abstract

Nowadays, enterprises aim to find ultimate solutions to the problem of proper company operation during instability connected with political pressure and sanctions restrictions. Therefore, there is a need for additional research on areas of effective organization functioning, given the emerging challenges.
The authors utilize “Izmeritel” JSC as a case study to analyze existing methods for the advancement of Belarusian companies within contexts of risk and constraint. The Izmeritel plant produced radio-electronic space equipment before the organization had to change its specialty and master new techniques for creating measurement, test and navigation tools and devices.
The analysis shows an output increase, resulting in the company’s revenue boost and improved product quality, which led to enhanced production efficiency. Moreover, the study reveals that investments are the reason for modernized production and implemented innovations in the automation of technological processes. The implementation of innovative industrial techniques, consistent product distribution, and the preservation of the company’s standing in the telemechanics and automatics sector contribute to the overall increase in production profit and profitability.

17-25 49
Abstract

Given the active digital technologies development, customer orientation is becoming the key competitive strength of commercial banks. The paper determines the main technological tendencies, which contribute to increasing accessibility and personalization of financial services. Moreover, the article focuses on the impact of the Bank of Russia’s regulatory policy aimed at reducing digital inequality and ensuring cybersecurity. The study results hold practical significance for both the regulator and commercial banks optimizing the customer’s experience.

26-41 92
Abstract

The research aims to examine the specifics of achieving technological leadership by various countries and their public policies’ focus on the accomplishment of sustainable development goals. The objectives include considering the regulatory framework of states leading in technological progress: Japan, South Korea, China, the United States of America, Germany, Singapore, Russia, Great Britain, the United Arab Emirates, Switzerland. The authors compare the components of the countries’ technological leadership achievement. Moreover, the tasks comprise researching initiatives for sustainable development, which apply advanced methods, and elaborating recommendations for accomplishing its goals. The methodology involves analysis, including economic and statistical, synthesis, comparison, systematization, graphic as well as the systems approach. The article describes the aforementioned countries’ experience in becoming technological leaders,
covering the national peculiarities and priorities. The paper studies technological leadership based on the goals of stable economic growth and technological initiatives improving the national strategies of sustainable development. The authors formulate guidelines for enhancing technological leadership through the lens of social and ecological aspects. Technological leadership is defined by a combination of high scientific and educational potential, developed industry, effective digital infrastructure, established innovation ecosystem, and strong international profile. Each country applies its own pattern of technological progress regarding national priorities, economic opportunities, and strategic interests. Integrated into the state’s policy and keeping the economic, social, environmental, digital balance, technological leadership is substantiated as a means for sustainable development and international cooperation and ethical standards improvement. Results reveal that China, Russia, and the United Arab Emirates can improve the position in global technology rankings via implementation of the public policy aimed at sustainable development.

42-50 51
Abstract

The article addresses the relevant problem of organizing crypto mining accounting, given the fundamental changes in Russian legislation, which occurred in 2024–2025 upon the adoption of federal laws on mining legalization. The research aims to develop the methodological accounting base for digital currency production activities, using the specifics of blockchain technologies and novel legal requirements. The work includes the following methods: interdisciplinary analysis of Russian legislation, systematization of the provisions on digital assets in the federal accounting standards, as well as structural and logical consideration of accounting procedures. The paper states that mining, as a production activity, demands alternative approaches to assets classification. Thus, researchers can define cryptocurrency as trading stocks, intangible assets in longterm ownership, or final products of in-house production. The author identifies the practical accounting issues, which involve the technical complexity of integrating blockchain data into traditional accounting systems, asset price volatility, and differences in revenue recognition between tax and financial accounting. The study proposes solutions to the aforementioned problems that lie in designing the application programming interfaces (APIs) for accounting automation, introducing daily crypto assets revaluation, and accumulating specific reserves for technological risks. The results hold practical significance for mining companies in forming the accounting policies and for regulators in developing the industry accounting standards for digital assets.

51-60 46
Abstract

The article examines the implementation of modern approaches in the management of product distribution. The paper focuses on the main areas of technological innovations in international freight transport. The study’s relevance is determined by the dependence of international trade performance, which is considered a driver of the global economy development, on the efficiency of product distribution management. It is also reliant on the method of organizing commodity flows between countries. The research aims to substantiate the formation of the modern high-quality logistics component via innovative goods transportation methods and proper management of the product distribution process required for streamlined international logistics. The author’s approach lies in comprehensive statistics analysis that demonstrates dynamics of the Russia-China trade turnover, presents an overview of the countries’ cooperation programs and the possibilities of applying the logistic approach in product distribution management. Moreover, the article distinguishes the stages and processes of organizing international goods delivery and highlights the need for
complex componential management of the transportation process. The paper uses the following theoretical methods: comparison, analysis, systematization, deduction, abstraction, and generalization. The scientific novelty lies in classifying the main areas of technological innovations in international freight transport. The outlined modern trends in the specified field and justified possibility of their implementation to enhance the international trade efficiency represent the key research results. The work concludes that understanding the role and necessity of using innovative technologies is crucial for improving the performance of international trade. These technologies include the Internet of Things, blockchain, artificial intelligence, autonomous vehicles, digital twins designed to reduce trade and logistical costs as well as increase the reliability and speed of goods delivery.

61-73 47
Abstract

The relevance of the study is determined by the digitalization of the Russian financial sector as the key driver for improving the country’s economic competitiveness, given the international sanctions and global financial and technological challenges. The paper aims to analyze the key factors of rapid
digitalization in the Russian banking sector. The objectives include examining the digital technologies implementation in the world, particularly in Russia, covering FinTech cases, assets tokenization, quantum computing, and RegTech. Furthermore, the article addresses the identification of promising areas within the evolution of digital financial technologies and proposes recommendations for integrating international practices into Russia’s national digitalization program for this sector. The applied methodology involves deduction, comparative source analysis, classification, and synthesis. Results reveal major disadvantages and risks of the digitalization process, which are cyber threats and incompetence. The authors establish guidelines for legal framework advancement and domestic IT initiatives stimulation. The work also defines the nature of the main factors affecting the digital transformation of the banking sector, i.e. technological, economic, and regulatory. The use of such inventions as artificial intelligence, fast payment systems, open banking, as well as study of the assets tokenization prospects, quantum computing, and RegTech are the most significant for the financial sector improvement of any country, including Russia. The research pays special attention to the analysis of international practices and the development of recommendations for adapting the best of them to the Russian economy.

74-84 56
Abstract

The relevance of the study is driven by the urgent need to ensure the reduction of dilapidated housing. The article’s purpose is to present a rationale for adding to the list of methods for relocation of citizens from dilapidated real estate. In order to achieve this goal, the paper sequentially classifies the residents of dilapidated houses, outlines the current methods of their relocation, analyzes and predicts the prices for a square meter of the total living space in new and existing home markets using the Tomsk Oblast as a case study. Moreover, the authors introduce the practical aspect of assembling a modular house in the specified area and estimate the cost of construction for those living in dilapidated houses, i.e. the real estate owners and tenants according to the rental agreement. The work results are in developing recommendations for the application of the additional relocation method and evaluating its efficiency. The practical significance lies in the possibility of using the research materials for raising awareness and increasing interest among active citizens, authorities, institutions, and organizations in the matter studied.

LAW

85‒94 71
Abstract

The article examines the progress of establishing a probation system in the Russian Federation. The paper considers the results of the one-and-a-half-year period after the adoption of the Federal Law “On Probation in the Russian Federation”. The research subject is the common practice and statistics on implementation of the community-based, penitentiary, and post-penitentiary probation in Russia. The work defines strengths and weaknesses in the convicted people’s assistance both during execution and in service of sentences related and unrelated to isolation from society. Given federal probation legislation, subsidiary and departmental acts, the author concludes on the absence of unified legal regulation in the probation system. The established legislative goal for probation cannot be met due to this fact.

95-101 92
Abstract

The article addresses current problems of the jury trial in the Russian Federation as well as analyzes its procedural and social aspects. Specifically, the paper focuses on the issues of the jurors’ integrity, the interaction of the jury division with a judge, and the public opinion influence on the jurors’ verdicts. The scientific research is motivated by a significant incongruity between high expectations regarding jury trial efficiency and its actual conducting practice. The study concludes with a need for a reformation of the jury court system to increase its actual performance and strengthen the Russians’ trust in the aforementioned institution. The authors apply the following theoretical and empirical methods: analysis of scientific perspectives on the essence and complications of criminal proceedings involving jurors, statistical comparison of justice administration by jury trials, surveys, observations, and others.

102‒109 84
Abstract

The article studies the legal institution of adaptation and transfer of non-custodial sentences execution. The paper considers the specified institution in the context of international cooperation of the Russian Federation. The research aims to comprehensively analyze the problems in implementing Article 469.1 of the Code of Criminal Procedure in Russia, which regulates the adaptation of foreign punishments. In order to achieve this goal, the author references the international legal framework, detects gaps in Russian law, and suggests ways to develop the national legal system. The study’s methodology includes a comparative legal analysis of international conventions and provisions of Russian legislation. Moreover, the article applies the methods of overall and legal interpretation, which enable identification of contradictions and complications in modern law enforcement practice. The conducted analysis systematizes unresolved issues related to the adaptation of foreign sentences. The work focuses on the following problems: lack of unified criteria for correlation of the foreign punishment types with the Russian law, risk of aggravating the situation of the convicted individual in the adaptation process, and judicial practice inconsistency. The scientific novelty of the research lies in drawing attention to the challenges of introducing foreign probation measures into the Russian legal system. Based on the examination of recent legislative amendments, the paper proposes measures to address the aforementioned issues. The author concludes with an emphasis on further development of the adaptation institution. The research prospects comprise creating a common method for sentence correlation, legislatively consolidating preservation of the convicted person’s status, and elaborating clarifying provisions by the Supreme Court of Russia. The latter would ensure the uniformity of judicial practice and effective protection of individual rights.

110‒116 43
Abstract

The article addresses the necessity of developing an entry ban into Russia for foreign citizens who committed crimes, based on a study conducted by the Research Institute of the Federal Penitentiary Service of Russia. Moreover, the research considers the stance of the Minister of Justice of the Russian Federation on the issues related to deportation of foreign criminals, confinement of which requires the expenditure of financial and human resources. The authors support the idea using not only the perspectives of government officials and researchers but also Russian crime statistics that include crimes committed by foreign citizens. The work examines the validity of such criminal penalties as deportation and subsequent entry ban into the Russian Federation, referencing scientific and educational literature as well as journalistic materials on the subject. The paper concludes with a proposal to add regulations on the specified issues to the existing legislation, whereas the matter of entry bans into Russia remains open for further academic discourse.

117‒124 45
Abstract

The study considers the main legal provisions concerning the creation and functioning of municipal coordinating bodies in offence prevention. The paper determines the connection between terms “interaction” and “coordination” based on the legal content of the latter. A separate federal law is needed to control the offence prevention practices of coordinating bodies, according to the legal analysis of public authorities’ coordination issues. The author performs a comparative legal analysis of interrelated legal provisions.
The work suggests a solution to the problem of defining the local governments’ right to create municipal coordinating bodies, which is part of their privilege in applying offences prevention measures. The article examines the influence of asynchronous legislative changes and uneven legal regulation on certain law implementation problems. The essence of the relation lies in a paradoxical combination of fragmentary redundancy with a general lack of legal regulation regarding certain issues.

125‒132 48
Abstract

The article provides a comparative analysis of the legal and criminological content of public danger associated with a criminal personality. The paper addresses the issues related to punishment imposition based exclusively on the character of the lawbreaker. The authors reinterpret the public danger coming from the criminal personality, which specifies an act’s threat to society but does not serve as the sole ground for criminal liability.



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