Numerical modeling of the stress-strain state of peripheral massif in the vicinity of mine workings

In the process of numerical studies, the stress-strain state of the rock massif around the mine working driven at a depth of 600 m was determined. The article presents the analysis of the distribution of total vertical and horizontal stresses isolines in the working roof, as well as the ratio of the residual strength of rocks to the initial. The influence of the roof bolting on the displacement of working contour was established. Dangerous zones in the near-contour rocks of preparatory working were identified. The maximum exposure area of unsecured part of the roof during driving the workings in seam 3-3a was established.

Documentary Support of Internal Control of Transactions with Current Assets

Documentary support of internal control of transactions with current assets has been considered in the article. The objective of the article is to summarize documentation of internal control of transactions with current assets and to present the forms of work papers of an internal controller for the object in order to improve organization and methods of internal control. This study of internal control documentation of current assets was conducted using methods of analysis, generalization, grouping and comparison. The method of graphical representation was applied in the development of certain forms of work papers. It is established that at present there is no legislative regulation of the procedure for documenting internal control, which, on the one hand, complicates the activities of internal controllers, and on the other hand, it gives some autonomy in the selection and application of specific documents. Documenting internal control of transactions with current assets through the use of organizational and preparatory, working and final reporting documentation will enable achieving the objectives in the most efficient, effective and economical way for the entity. Twenty forms of work papers of the internal controller on transactions with current assets have been developed, namely on verification of: composition and structure of current assets; checking the composition and share of individual stocks in current assets; correctness of the assignment of certain types of stocks to the relevant accounts; correctness of the formation of initial cost of certain types of stocks; correctness of the value of inventories in line 1100 "Inventories" of the Balance Sheet (Statement of financial situation) of an enterprise; composition and structure of current biological assets; correct entry of animal crop; composition and share of receivables in current assets; correctness of the formation of data on receivables and analysis of its structure; terms and ways of occurrence of receivables; comparison of the amount of receivables with the data of the counterparty; grouping of receivables by maturity; assessment of the state of contractual discipline and methods of influencing debtors; correctness of registration of transactions with accountable persons; completeness and timeliness of reporting of accountable persons (separately for each accountable person); the order of accounting for current financial investments; composition and structure of money and their equivalents; procedure for accounting for future expenses; composition and structure of other current assets; availability and procedure for the formation of amounts under additional items of current assets of the Balance Sheet (Statement of financial situation) and a letter of request sent to the counterparty to confirm the reality of receivables. The presented work papers are part of the methodological support of internal control of certain current assets. Their practical use in the activities of internal controllers will allow obtaining, investigating, summarizing, grouping and visualizing information about the actual state of the object under study. Prospects for further research are seen in the deepening of the scientific component of documentation of internal control, development of document classification for the subjects of control powers and presentation of forms of work papers for various objects.

Organizational and tactical features of the interrogation of convicts operational staff of the Federal penitentiary service of Russia

В статье рассматриваются актуальные проблемы производства допроса в учреждениях уголовно-исполнительной системы оперативными сотрудниками исправительных учреждений ФСИН России в рамках поручений, направляемых сотрудниками органов предварительного расследования. В работе авторы рассматривают ряд этапов производства допроса (подготовительный, рабочий и заключительный), в рамках которых осуществляется подготовка и реализация отдельных тактических приемов. В частности, даются рекомендации по изучению личности допрашиваемого осужденного. Авторами сформулированы рекомендации по планированию допроса и его организации в рамках имеющихся процессуальных полномочий оперативных сотрудников территориальных органов ФСИН России. Кроме того, авторы сформулировали определенные рекомендации по установлению психологического контакта с допрашиваемым. На основе материалов правоприменительной практики сформулированы предложения по наиболее эффективному использованию отдельных тактических приемов при производстве допроса, как в конфликтной ситуации, так и в бесконфликтной. В качестве выводов авторы формулируют рекомендации по тактике производства допроса осужденных в исправительных учреждениях с учетом достижений науки и правоприменительной практики. В целях объективности отражения складывающейся правоприменительной практики по теме исследования авторами было проведено интервьюирование оперативных сотрудников ФСИН России в ряде субъектов Российской Федерации. The article deals with the actual problems of interrogation in institutions of the criminal Executive system by operational employees of correctional institutions of the Federal penitentiary service of Russia in the framework of instructions sent by employees of the preliminary investigation bodies. In this paper, the authors consider a number of stages of interrogation (preparatory, working and final), in which the preparation and implementation of individual tactics is carried out. In particular, recommendations are given for studying the identity of the interrogated convict. The authors formulate recommendations for planning the interrogation and its organization within the existing procedural powers of operational employees of the territorial bodies of the Federal penitentiary service of Russia. In addition, the authors formulated certain recommendations for establishing psychological contact with the interrogated person. Based on the materials of law enforcement practice, proposals are formulated for the most effective use of certain tactical techniques during interrogation, both in a conflict situation and in a conflict-free one. As conclusions, the authors formulate recommendations on the tactics of interrogation of convicts in correctional institutions, taking into account the achievements of science and law enforcement practice. In order to objectively reflect the current law enforcement practice on the subject of the study, the authors conducted interviews with operational employees of the Federal penitentiary service of Russia in a number of subjects of the Russian Federation.

Ecological aspects of managing the stressed-deformed state of the mountain massif during the development of multiple coal layers

The ecological consequences of long-term development of coal deposits for the components of the environment, buildings, communications and infrastructure facilities have been analysed. The stress-deformed state of the rock massif around the preparatory working in the development of multiple coal layers is determined. The parameters of the development of the contiguous layers in the conditions of the mines of the Lviv-Volyn Coal Basin are substantiated. The complex of nature protection measures allowing to reduce the negative consequences of disturbance of the earth’s surface in the development of multiple coal layers is substantiated.