Annotation: The article presents a brief analysis of new types of macroeconomic indicators that are directly related to the level of consumption. Calculations were made and official and unofficial data on the “Big Mac index”, “Borscht set index”, “Olivier index” were presented. А new version of the calculation of existing indices is proposed, a new system for a comprehensive assessment of inflation, incomes and living standards of the population of Russia based on a differentiated approach to different groups of the population.

Annotation: The article examines the issues of changes in Russian legislation in the field of regulations for disclosure of accounting information by enterprises and organizations associated with the imposed sanctions restrictions by foreign states and associations in a number of industries, companies and individuals. Attention is drawn to the models of imposed restrictions on disclosure of information, possible subjects of their use. The analysis of the composition of forms disclosed or restricted to disclosure when companies introduce different access models is given. Conclusions are drawn about the impact of restrictions in the disclosure of reporting information on the investment climate. A number of recommendations have been formed to clarify the regulatory framework of restrictions to prevent cases of its unfair use.

Annotation: The attention of the academic community, governments and corporations is drawn to the need to reduce the harmful impact of business on the environment, address social issues, and improve the corporate governance system. In this regard, the adoption and implementation of managerial decisions in business from a position of social responsibility is one of the key factors in increasing its value in the long term. This article describes the main approaches to making responsible investment decisions by management companies – professional participants in the securities market, investing investors’ funds in financial assets according to pre-determined investment goals. The authors reveal the key features of the forming of investment portfolios taking into account the ESG criteria, analyze the current state and emerging trends in the financial market The thesis is substantiated that further development of approaches to making responsible investment decisions will provide additional investment in the development of the real sector of the economy of the Russian Federation.

Annotation: Commercial (private) theaters today have become an inseparable component of the theatrical system. The main differences between the commercial theater and the state theater are the conduct of self-supporting activities, the lack of budget financing and the need to maintain accounting according to the rules of the non-state sector. The issues of accounting for theatrical costumes and scenery in the light of the specifics of theatrical activity raise many questions. The article presents algorithms for calculating the estimated period of operation of costumes and scenery, the rules for their accounting, and ways to optimize accounting in this direction. The comparative analysis presents the features of accounting and management accounting of theatrical activity. The possibilities and goals of management accounting in the theatrical organization are disclosed.

Annotation: The article states the doubt of the adequacy of the known hypotheses about the global influence of CO2 on the climatic deviations of our planet from established norms. The possibility of climatic warming with industrial emissions into the atmosphere of СО2 during the combustion of carbon-containing energy carriers (CEC) by economic systems is considered. Despite the fiasco of the well-known hypotheses, the article fixes their involvement in the economic and political confrontation of economic systems. It is noted that the assessment of the dynamic spatio-temporal system of natural interactions in the biosphere by the concentration of CO2 in the troposphere by one local value is not adequate. In particular, the article reveals that limiting the CO2 cycle by decarbonization of economic systems contradict the very essence of life. It is argued that the decarbonization of economic systems is absolutely irrelevant for the Russian Federation. From which follows the reorientationand resources of economic systems from decarbonization to the solution of their fundamental social problems.

Annotation: The aim of the work was to study the causes, features, factors of investment limitation for financing regional development projects. These aspects are considered as from a theoretical point of view: factors of investment attractiveness and conditions for assessing the investment climate of the region; and from the standpoint of the rating assessment of the investment activity of urban areas of the constituent entities of the Russian Federation. The method and methodology of the work includes: diagnostics of the specialization of projects implemented in the regions. At the same time, a structural analysis of costs made it possible to identify causal relationships in the dynamics of development indicators of Russian regions. The time series method was used to assess regional indicators: the volume of residential buildings put into operation, the number of permits for building territories, the volume of investments in fixed capital. The subject of the study is the analysis of the types of sectoral specialization of the regions, on the basis of which pilot infrastructure development projects are being implemented: agriculture and the food industry, metallurgy and mechanical engineering; transport and shipbuilding, fishing. The study of the possibilities of implementing investment projects is considered through a system of problems: a high level of costs for differentiation of territories and zoning of industrial zones for the integrated development of the region; lack of new territorial planning schemes; restrictions on investment in rural development. The results of the work are the classification of investments for the purpose of concentrating business in the regions by enlarged groups: investments in the extraction of minerals (the regions of the Far Eastern Federal District); investments in ecological tourism and manufacturing (regions of the Central Federal District); investment in fish processing (regions of the Northwestern Federal District). The substantiation of the research results is described through a system of investment mechanisms involving the services of credit institutions and executive authorities of the constituent entities of the Russian Federation. The scope of the results is the study of the relationship between the mechanisms for investing in regional development projects and the results of improving territories, their integrated development, development and improving the quality of life of society on the example of the regions of the Northwestern Federal District. The introduction of successful practices for the integrated development of territories has been studied from the standpoint of analyzing the quality of investments in projects for the modernization of territorial infrastructure development. The article emphasizes the role of activating entrepreneurial activity in the regions of the Northwestern Federal District to increase the level of infrastructural regional development. Conclusions: on the basis of the results of the assessment of the rating of regions with high investment activity, the leading regions in the system of economic development were identified: Moscow, St. Petersburg and the Khanty-Mansi Autonomous Okrug – Yugra. The economic development potential of these regions will improve the practice of attracting budgetary and private investments in other subjects of the Russian Federation and improve the quality of life in society.

Annotation: A number of states are already on the verge of exhausting the available possibilities for intra-basin and interbasin transfers of part of the river flow and rational water management of the territory. This forces us to start studying and developing water sharing projects based on interzonal (interstate) territorial transfers of part of the river flow. The analysis of the dynamics and forecasts of water consumption clearly indicate that the coming century will be characterized for humanity by the search for solutions to the problem of water resources, and will become for the world community a period of solving the problems of mutually beneficial sharing of water resources between states on the basis of large-scale territorial redistribution of water resources.

Annotation: The article is devoted to a comparative analysis of the water resources of the Republic of Crimea and the State of Israel. The Republic of Crimea and Israel are similar in terms of their territory parameters, physical and geographical features, in which the climate plays a special role. The purpose of the article is to compare existing approaches and innovative technological solutions that have revolutionized the use of water resources and the development of irrigation in Israel, and in the Crimea can be used to achieve this.

Annotation: The purpose of the article is to clearly indicate the subject of the “invitation to discussion” related to the search for ways to overcome the deontological or non-essential understanding of intellectual capital as a factor of production. The research methodology lies in the logical-epistemological and semasiological analysis of the “intellectual” phenomenon in the modern economy; the heuristic potential of such paired categories of dialectics as “whole and part”, ‘general and specific” is also used. The results of the study, containing elements of scientific novelty, consist, first, in the proposed brief retrospective of the existing interpretations of intellectual capital in a critical analysis of the basic attributes of the content of this concept; second, in conclusions that fix systemic analytical dysfunctions of existing interpretations of intellectual capital; third, in the formulation and verification of key aspects that characterize the debatable nature of the problem, associated with the inappropriateness of including the phenomenon of intellectual capital in the current neoclassical paradigm. The scientific and practical significance of the conclusions of the article lies in the focus of creative discussion on the search for intellectual forms in the modern economy on the basis of a clear verification of the relevant ontology of the “intellectual” phenomenon as such.

Annotation: The article presents a study aimed at applying business processes to improve sales efficiency using the example of a medical device manufacturing company. The relevance of the chosen research topic is due to the fact that increasing sales efficiency is a key task for each company. One of the most effective tools in this process is the company’s business processes. The author used such research methods as dialectical, systematic, comparativeanalytical, modeling and forecasting. The main results of the study are clarified concepts related to business processes and the procedure for applying and managing them in companies; an assessment of business processes carried out on the example of the company “YeIF” JSC; proposed criteria for the development of a business process in a medical device manufacturing company; developed recommendations for the use of the company’s business processes to improve sales efficiency. The developed model of the company’s business processes in order to increase sales efficiency is typical and can be used in any manufacturing or trading companies, taking into account the specifics of their activities.

Annotation: Within the framework of this study, the features of lending to individuals in PJSC Sberbank of Russia at the present stage are considered. The object of the study is PJSC Sberbank of Russia as a system-forming bank for the economy of the Russian Federation. The subject of the study is the system of lending to individuals in PJSC Sberbank of Russia. The purpose of this scientific article is to analyze the effectiveness of lending to individuals in PJSC Sberbank of Russia, as well as to develop recommendations aimed at improving lending to individuals in PJSC Sberbank of Russia. The methods of the research used a systematic approach, methods of economic and statistical analysis, methods of tabular and graphical representation of data. The authors consider the organization of the process of lending to individuals in banks at the present stage of development. The efficiency of lending to individuals in PJSC Sberbank of Russia was assessed. On the basis of the conducted research, the authors formulated the main directions for improving the efficiency of lending to individuals in PJSC Sberbank of Russia.

Annotation: The scientific literature considers many approaches to the definition of the concept of economic diagnostics and its types. Internal diagnostics is one of the tools to improve the efficiency of the company. The purpose of the article is to show the problem of theoretical definition of the concept of economic diagnostics and methods of its implementation in the modern world. The article systematizes and analyzes various approaches to the definition of the concepts of Diagnostics, Internal Diagnostics, types of diagnostics, diagnostic methods from the point of view of various authors. The main types of diagnostics are identified: Express diagnostics (helps to determine the current state of the enterprise), bankruptcy diagnostics (helps to determine the likelihood of bankruptcy), complex diagnostics (helps to obtain information about violations in the conduct of business activities, plan their activities in the future, rebuild an enterprise that is attractive, both for investors and qualified personnel, to be a reliable partner and to be a significant player in the market). Theoretical and methodological foundations of organizing and conducting internal diagnostics of the company’s activities were considered on the example of mining.