The main aim of this article is to analyse the macro indicators affecting the foreign debt burden of BRICS. It has been proven that it is required to design development scenarios in mid-term planning via forming a numerical estimate plane, taking into account expectations of economic variables' behavior and other factors, which would stabilize the debt burden and other indicators at sensible levels. Using the elimination approach towards the impact of all factors on the amount on the end result except one, the article formulates and proves the hypothesis that market indicators in relation to GDP influence the size of the country's debt.

Interpersonal mindfulness is a construct that significantly contributes to social interaction. To date, no validated measure assessing interpersonal mindfulness has been developed in Iran. Therefore, the aim of this study was to translate and validate the Interpersonal Mindfulness Scale (IMS) among Iranian undergraduate students. Participants in the study (370 undergraduate students; 220 females) from the Azad University completed the translated IMS, the Five Facet Mindfulness Questionnaire, and the Inventory of Interpersonal Problems Scale. The translated measure demonstrated acceptable face validity. All items had acceptable content validity and were deemed essential to the scale. The results of a Confirmatory Factor Analysis (CFA) confirmed a scale with four subscales (presence, awareness of self and others, non-judgmental acceptance, and non-reactivity), with acceptable internal consistency. The findings support the psychometric properties of the Persian translated Interpersonal Mindfulness Scale, which could be used to measure interpersonal mindfulness among undergraduate students in Iran.

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Companies need an internal management control system to develop successfully in the current conditions of a market economy. This statement is true irrespective of an organisational form of a company. Financial indicators (such as profit) can give a full picture of absolute effectiveness of the company's performance. The main activities of any company can be split into the following groups: production, sales, procurement, financial and investment activities. According to the 2013-2016 consolidated financial statements prepared under IFRS, Russia's largest car producers include AVTOVAZ Group, GAZ Group, KAMAZ Group and SOLLERS Group. They all used a three-factor model of return on equity and other mathematical tools. Analysis of the three-factor model of return on equity enabled us to formulate several statements. The main factor affecting return on equity is the sales margin. When the sales margin is measured within a certain period of time, there can be either a negative or a positive influence on the final financial results of a company. The two other factors that influence return on equity are less significant. The factor of margin is the most significant and the index of capital intensity is the least significant factor of the three. Our practical innovation is a new model to analyse financial reporting of a car making company, which showcases the financial position of a company.

Creation of a multipolar international economy and economic relations is accompanied by shifting gravity centers of international finances, redistribution of positions on the global market for financial services in favor of large emerging countries and countries with transitional economies. This post crisis period triggered serious problems related to international capital inflows and outflows at the BRICS states. This is all due to a slow recovery of developed countries; a high probability of a full-scale debt crisis in some E.U. states; mounting uncertainties following financial reforms in some states, etc. But raising debt as an important way to finance speedy economic growth and import of technologies to the BRICS countries make their financial systems more vulnerable to exogenous stresses and shocks, which result in an unreasonable firming of national currencies. In our research, we have identified the risks and misbalances of global development, which affect BRICS, evaluated the influence of foreign debt and singled out the key growth trends. We have revealed the importance of the New Development Bank development, which will help solve urgent problems of its participants connected with their growing role in international economic relations: the creation of a regional financing mechanism as well as a core institutional basis to represent BRICS' interests in the global financial structure and to become the missing link in interaction with global financial institutions.

The article examines the mechanism for the creation and implementation of an agro-industrial cluster in the form of a rural municipal formation, which is an average population center, whose inhabitants are engaged in agriculture and ensure the functioning of its social infrastructure. At the same time, the said cluster is a combination of a system of production, primary processing, storage and marketing of agricultural products and a system of social infrastructure that ensures the quality of life of its residents, comparable to the urban one. Within the framework of practical research, several measures for the integrated development of rural areas are proposed, taking into account the assessment of the level of social and economic development of agriculture in the territories of the constituent entities of the Russian Federation and public policy instruments that influence their development. The assessment of the agriculture development was carried out using the methods of descriptive statistics based on the Gatev coefficient, and also by conducting a cluster analysis based on the application of the package of applied programs "Statistica". These allowed to formulate and propose a concept for rural settlements of a new type that correspond to the current trends in the territorial development of the developing market economy that meet the requirements for ensuring the state's food security. At the same time, mechanisms proposed are aimed at the integrated development of rural settlements, and in particular, include the involvement of additional budgetary funds and adjusting the tax policy for agricultural producers.

Most countries of the world use a progressive scale to tax individuals. However, the level of tax progression decreased a lot thanks to a lower number of rates and their fall in the first two decades of the XXI-st century as liberal ideas had spread in the middle of the XX-th century. Individuals' income can be taxed either at a progressive or a flat scale of rates. At the same time, there is no straightforward position, which scale to choose in the economic theory. Tying the personal income tax rate not to the absolute figures of income, but to such categories as a household's subsistence level, a budget of a household in comfortable circumstances would be reasonable in conditions of a dynamic Russian market environment burdened with inflationary phenomena. This model of the personal income tax and the use of a progressive scale in a city with population numbers of up to 20 million people shows that the tax will rise by a mere US $4.7 compared with the current 13% for low wage workers under the recommended model, while the income tax for medium paid workers will rise by US$ 57.8. At the same time the figure rose by US$ 372.9 for highly paid employees. The use of this model ensures a significant increase of budget income of a region and closure of the gap between wages of highly and low paid workers employed in the economy.

Bioceramics have been commonly implemented to replace and restore hard tissues such as teeth and bones in recent years. Among different bioceramics, Baghdadite (BAG) has high bioactivity due to its ability to form apatite and stimulate cell proliferation. So, this structure is used widely for medical applications to treat bone-based diseases. Physically, we expect changes in temperature and pressure to affect the Baghdadite-based nanostructure’s mechanical behaviour. So, in this computational study, we report the pressure/temperature effect on Baghdadite matrix with nanoscale size by using Molecular Dynamics (MD) approach. To this end, physical values like the total energy, temperature, final strength (FS), stress–strain curve, potential energy, and Young’s modulus (YM) are reported. Simulation results indicated the mechanical properties of Baghdadite (BAG) nanostructure weakened by temperature and pressure increase. Numerically, the FS and YM of the defined structure reach 131.40 MPa/159.43 MPa, and 115.15 MPa/139.72 MPa with temperature/pressure increasing. Therefore, the increase in initial pressure and temperature leads to a decrease in the mechanical properties of nanostructures. These results indicate the importance of the initial condition in the Baghdadite-based nanostructures’ mechanical behaviour that must be considered in clinical applications.