Headings of the journal
"Economics and Management"

Annotation: This article describes the demographic situation in Russia, its changes over a certain period of time due to fluctuations in the processes of mortality, fertility and migration, as well as the consequences of these changes in the economic indicators of the country and federal districts. The main problems existing in demography at the moment, the causes of their occurrence and their natural impact on the growth or decline in the economy are highlighted, in order to provide data obtained during the analysis of information, as well as to compile possible solutions to those demographic problems that have a negative impact on the development of the economy. As a result of the study, it was concluded that demographic problems in Russia adversely affect the economy and cause a deceleration in its growth. The proposals of the authors of scientific papers on the settlement of these problems are highlighted. This can lead to the creation of favorable conditions for economic development, lead- ing to higher living standards in the country, which is necessary for citizens of any country.

Annotation: The article is devoted to substantiation of the increasing role of a decent life as a systemic source of creative innovations required for highly effective reflection of modern challenges and threats caused by the steady increase of various types of complexity with simultaneous synergy of political and economic relations. The methodological basis of the research is an essential analysis of key categories, as well as a system-interdisciplinary approach to the problem of the relationship between a decent life and innovative development of the modern economy. The scientific novelty of the key provisions of the article is to concretize the meaning of such concepts as a decent life, creative and intellectual capital, creative innovations; to identify and substantiate the cognitive qualitative integrity of a decent life of an individual as the basis of large-scale, continuous and radial innovations; to demonstrate the need for accelerated development (acceleration) of the creative and intellectual form of human capital as a functional of a decent life. The scientific and practical significance of the conclusions and conclusions of the article lies in the need for accelerated development of various forms of personal and corporate self-learning, as well as the cultural, scientific and educational sector of the economy as a common foundation of a qualitatively new national innovation system.

Annotation: The relevance of the research topic is determined by the growing scale of the problem of the country’s economic security, due to the aggravation of Russia’s opposition to the collective West, which is of a protracted nature. The purpose of the presented studies is to find ways to improve the economic security of the Russian Federation in modern geopolitical and economic conditions, which are characterized by a high degree of variability. The scientific novelty of the results obtained in the work lies in the rationale for the forming of a national target program for the development of technologies of the VI and VII technological modes as an advanced scientific and technical reserve. It is shown that the forming of a national target program for the development of technologies of the VI and VII technological modes will provide technological sovereignty, the necessary level of import substitution and competitiveness of the national economy for the next two large technological cycles. The practical significance of the results obtained in the work lies in the possibility of their use in the planning and the implementation of measures to accelerate and improve the efficiency of the processes of achieving the required level of technological sovereignty of the country as the basis for ensuring its security.

Annotation: For nine years, Russia has been under the influence of sanctions imposed by a number of European countries and the United States. From 2014 to 2022, sanctions were put forward by the world community, which had a significant impact on all spheres of the country’s public life. At the same time, there is a gradual transition from targeted restrictions on individuals and enterprises to blocking entire sectors of the Russian economy. The consequences of the imposed sanctions seriously affect the Russian economy. The article analyzes the impact of anti-Russian sanctions on the country’s economy. It was noted that the sanctions impact on the country’s economy was reflected in the reduction in GDP, inflation growth, reduction in imports, and reduction in the volume of Russia’s foreign trade. The article analyzes the prospects for the development of the country’s economy in the context of ongoing sanctions. A possible scenario for further development is proposed, taking into account adaptation to the modern realities of economic development.

Annotation: The economic content of the category “investment activity” is investigat-ed in the article on the basis of the critical approach. The author’s interpretation of this phenomenon is presented. The main methodological approaches to the assessment of the level of investment activity in the regions have been studied. The author’s methodology of quantitative measurement of the degree of investment activity of the federal districts of the Russian Federation on the basis of summing up the values of their five key investment indicators has been developed. A comprehensive assessment of the situation in the investment sphere of the subjects of the Russian Federation for 2017–2021 is given. The rating of investment activity of the federal districts of Russia has been compiled. The methodological tools used in the preparation of the article contains system, structural, abstract-logical and comparative analysis, grouping methods, rating and generalization. The results of the research are of practical importance and can be used by federal and regional authorities in the development of programs for the socio-economic development of territories, as well as by rating agencies in the forming of investment ratings of federal districts and individual regions of the Russian Federation.

Annotation: This article explores the changing role and position of a person in the management process in the information society. The author describes three phases of economic development: pre-industrial, industrial and post-industrial, and explains how changes in each of them affect the management process. The sectors of the economy are also considered: primary, secondary and tertiary. The author analyzes the transition to an information society in which information technologies and innovations play a central role. The article emphasizes the importance of industrial revolutions in the forming of modern society. The author analyzes their impact on the economy, social structure and management practices. It describes the relationship between industrial revolutions and the changing role of man in the management process, from manual labor to automation and information technology. In conclu- sion, the article summarizes the changes in the management process caused by the transition to the information society. The author emphasizes the importance of understanding these changes for effective management in the modern economic and social environment. The research can be useful for managers, scientists and practitioners interested in the development of society and its impact on management processes.

Annotation: The purpose of the article is to identify the essence of intellectual capital as a specific factor in the creative activity of economic agents in the modern economy. The methodological basis of the study is a systematic approach to the search for the qualitative certainty of the “intellectual” phenomenon, as well as the dialectical relationship between the objective and the subjective in the analysis of modern economics. The following results of the conducted logical-epistemological analysis, containing elements of scientific novelty, are proposed: first, the essence of the intellect is defined as a moral and mental form of the human mind; second, the most important aspects of the critical increase in complexity in the modern economy are noted, which predetermines the actualization of the spiritual and moral form of human capital with the corresponding “transfer” of the current scientific paradigm; third, an interpretation of the essence of intellectual capital as a systemic factor of creative activity has been developed within the framework of the requirements of the principles of humanism, goodness and justice. The scientific and practical significance of the key provisions of the article consists in the imperative of expanded reproduction of the intellectual form of modern human capital as a factor basis of the spiritual and moral vector of socio-economic development.

Annotation: The article is devoted to the study of mechanisms for circumventing unilateral economic restrictions that oil and gas companies in the Russian Federation are currently facing. The features of economic restrictions, their impact on the activities of the oil and gas industry in the modern world, and the mechanisms available to oil and gas companies to bypass restrictions are considered. It is shown that the introduction of a digital ruble, through which it will be possible to carry out transactions with foreign counterparties, has a great potential for circumventing unilateral economic restrictions. In addition, it is important to create an innovative ecosystem for managing the oil and gas industry, which includes scientific research, the development of new technologies, robotics and the integration of digital technologies into the organizational and technological processes of oil and gas companies. The article presents an assessment of the risks and benefits associated with the use of mechanisms to circumvent economic restrictions, as well as a set of recommendations for oil and gas companies that plan to use these mechanisms. The research methods were statistical and graphical methods, analysis, synthesis, induction and deduction. The article contains both theoretical analysis and practical aspects of circumventing unilateral economic restrictions.

Annotation: This article summarizes the interim results of the implementation of the import substitution policy in the Russian Federation and determines the prospects for further development. The analysis made it possible to determine that by the beginning of 2022, no noticeable results had been achieved in this direction. The authors note that in the current realities, the implementation of the Russian import substitution policy was complicated by external political pressure on the one hand, and accelerated under such influence on the other. Under these conditions, the development of the idea of import substitution received a powerful incentive. However, these processes do not occur uniformly in all sectors of the economy. Along with the leaders (agriculture, transport industry, etc.), there are outsider industries (IT-industry, chemical industry, etc.). In conclusion, the authors consider three scenarios for the further development of the import substitution policy and determine that for its successful implementation it is necessary to focus on the most important sectors for the country’s economic security.

Annotation: The article is devoted to the analysis of cryptocurrency in modern conditions, to the consideration of its role, significance, dynamics of use and possibilities for further use in our country. The advantages and disadvantages of cryptocurrency as a means of payment, considered the development trends of cryptocurrency in Russia and in the world were investigated in the article. An analysis of the cryptocurrency market was conducted by the authors, as a result of which a conclusion was made about the positive dynamics of the use of cryptocurrency in our country. The domestic and world experience in regulating cryptocurrencies was analyzed (on the example of Japan, Estonia, Singapore, Switzerland, Germany, the USA), in the context of which the legal mechanism for regulating payments using cryptocurrencies was studied. It was concluded that it is developed insufficiently and needs the development of further legislative measures. Possible directions for the development of cryptocurrency and prospects for their development were proposed in the study.

Annotation: The purpose of writing the article is to develop an organizational and managerial model for providing services in the system of long-term care for older people, taking into account regional experience (Stavropol krai, Vladimir and Nizhny Novgorod oblasts). The subject of the study is the regional experience of the system of long-term care for people over the working age. The theoretical and practical significance of the study is to identify the strengths and weaknesses, opportunities and threats of the system of long-term care for elderly people. The article uses methods of analysis, synthesis, statistical, graphical method. The analysis was based on statistical data from the Ministry of Labor and Social Protection of the Population of the Stavropol Krai, the Ministry of Social Policy of the Nizhny Novgorod Oblast, the Department of Social Protection of the Population of the Vladimir Oblast, the Federal State Statistics Service, as well as scientific developments of domestic theorists and practitioners on the subject of the study. Based on the results of the study, the authors conclude that the introduction and dissemination of a long-term care system at the regional level is one of the priority and fundamental tasks of our country. Support for older citizens at the state level should be implemented through the development of social infrastructure, as well as improving the availability and quality of social care services provided.

Annotation: The article studies the reasons, features, and factors of project management in the agri-industrial complex of Russia. The role of project management to improve the quality of the dairy business is highlighted. The method and methodology of the work include: diagnosis and observation, analysis of causal relationships, structural analysis and generalization of data on comparable projects in the field of functioning of subjects of the dairy segment. The article presents an analysis of alternative projects in the field of organizing the production, processing of milk and the sale of dairy products in the agri-food markets of Russia. As a result of the studies, it was proposed to classify the parameters of alternative projects in the activities of the subjects of the product subcommittee of the agri-industrial complex. The assignment of points and the determination of the hierarchy for decision-making purposes made it possible to make the right economic choice within the framework of project management. The generalization of the results of the expert assessment contributed to measuring the effectiveness of projects taking into account the stages of the life cycle: projecting, construction, reconstruction, operation of equipment for cow houses and beef-producing farm, milking and collection of milk as a raw material. The article also examined the relationship between project management mechanisms and the results of improving the quality of milk and dairy production in Russia.

Annotation: The article includes a detailed analysis of several existing methods for assessing the value of receivables: coefficient methodology, methods of the Financial Academy and the National Collegium of Appraisers, author’s methods of M.V. Kruglov and Y.V. Kozyr. On their basis the multifactor method of express estimation of receivables value was developed, which allows us to take into account the time factor, the presence of collateral and the financial condition of the debtor. In the end an example of estimation of receivables value on the basis of public reporting of an agro-industrial company is given.

Annotation: The article defines the financial planning system of a corporation. The necessity of forecasting the cost of business by the financial planning system of Russian corporations is analyzed, including due to the application of international financial reporting standards as part of the convergence of Russian accounting standards with international financial reporting standards. It is revealed that international financial reporting standards define the discounted cash flow method as the main one for determining the value of a corporation. Within the framework of the weighted average cost of capital method, the existing methods of assessing the cost of equity of corporations are considered and their applicability by non-public companies is analyzed. A modified method of assessing capital assets is proposed for organizations whose shares are not traded on the stock market. This modified method of capital asset valuation is a combination of the discounted dividend flow method and the W. Sharp capital asset valuation model, while having a lower level of subjectivity than the cumulative construction method.

Annotation: The importance of the factors of choosing a medical organization by patients has changed recently. These changes reflect fundamental problems that have not been solved in healthcare for a long time. The purpose of this study is to monitor the factors of choosing a medical organization by a patient and identify the reasons that contribute to changing consumer preferences when choosing a medical organization. In the course of the study, methods of collecting and analyzing secondary information were used: statistical data, expert reviews, data from sociological surveys presented in the reports of analytical agencies and in publications were analyzed. In the course of the study, the authors made the assumption that the main value for the patient are: effective treatment and a high level of service. However, the study revealed a change in consumer preferences of patients when choosing a medical organization. The importance of factors ensuring the effectiveness of treatment, such as “doctor’s qualification” and “usefulness of admission” decreased, while the importance of the factors “price of medical services” and “technical equipment of a medical organization” increased. It was revealed that the increase in the importance of the “price of medical services” factor is associated with a shortage of personnel in most regions of the Russian Federation, as well as with the partial unification of the treatment process, which arose as a result of the introduction of clinical treatment recommendations. And the increase in the importance of the factor “technical equipment of medical organizations” is associated with excessive wear of equipment in medical organizations. The results obtained are of practical importance, since they can be useful for building a patient-oriented healthcare management system.

Annotation: The article describes the features of the functioning of the investment and construction sector in an unstable external environment due to the consequences of the COVID-19 pandemic, implemented economic sanctions and the influence of other macroeconomic factors. The authors pay attention to the analysis of risks generated by the uncertainty factors of the internal and external environment, which are associated with the activities of construction industry enterprises in the process of implementing investment and construction activities, as well as the need to create a risk management system based on taking into account all the features of the investment and construction process. In order to identify the degree of influence of risk and uncertainty on the performance of construction companies, the authors analyzed construction companies registered and operating in the Penza region. In order to evaluate the performance indicators, several key players in the construction market were selected from the entire population and the results of the analysis of key profitability indicators, capital structure, financial results and their impact on the level of risk are presented.

Annotation: The article conducts an overview study of the features of Russia’s investments in energy projects in the Arctic. The investment priorities of Russia in the Arctic, defined in modern strategic documents, are analyzed. Statistical data on the dynamics and structure of investments in fixed assets carried out on the territory of the Arctic zone of the Russian Federation are presented. The largest Russian energy projects in the Arctic are analyzed in detail. The main problems and difficulties of Russian investments in energy projects in the Arctic are highlighted, which were conditionally divided into four main groups - the difficulty of access to resources, difficulties in providing energy infrastructure, geopolitical difficulties and logistical problems. The prospects for the implementation of Russian investment projects in the Arctic region are determined. The necessity of strengthening the work on stimulating investments in the development of technological support for energy projects in the Arctic, the development of transport and logistics routes for the movement of Arctic oil within the country, ensuring more efficient develop- ment of Arctic oil refining both for the domestic market and for export is substantiated.

Annotation: The article is devoted to the development of methods for solving environmental problems in the regions of Russia. The object of the study is the instruments of environmental regulation of industrial activity. The research methods were statistical-economic, abstract-logical and system analysis. Basing on the research results, an algorithm for the development of economic instruments of environmental regulation of five stages is proposed: analysis of the impact of emissions of pollutants into the atmosphere by industrial production on the quality of ambient air; assessment of the cost indicators of environmental protection activities (economic damage from atmospheric pollution, environmental costs and pollution charges); identification of problems of economic regulation of the effects of industrial activities on the environment; economic assessment of the impact of polluted ambient air on the health of the population, including the costs of providing medical care and compensation for people’s disability, loss of gross regional product; recommendations for improving economic instruments of environmental regulation. New approaches to the implementation of regional environmental policy have been developed by taking into account the influence of the environmental factor on the quality of life of the population.

Annotation: The last couple of decades show that social entrepreneurship has been gaining more and more recognition in academic as well as managerial and public discourse. This is due to its innovative capabilities to solve social problems, with the urgency of many remaining quite high. It is no coincidence that social entrepreneurship is often associated with social innovation. Moreover, the development of this phenomenon within a particular territory depends greatly on the favorable conditions that have been created for this. In this regard, the article examines the features of support and problems of the forming of social entrepreneurship in Russia. The study underlines that currently Russian social entrepreneurship is in the stage of active development. However, it still gets behind many developed countries in scope due to differences in the formative environment. The research reveals the specifics of social entrepreneurship in modern Russia using data from international and Russian ratings, sociological and expert surveys. Key support measures and problems in the area, pointing out the need to improve the conditions for the development of social entrepreneurship based on an ecosystem approach are outlined in the article.

Annotation: A huge number of scientific, popular science, journalistic and information works have been written about the Aral Sea and its tragedy. In our field of consideration are water-agricultural materials that allow us to make another generalization of the state of the sea problem in new political and economic conditions. This article provides a historical analysis of the drying up of the Aral Sea as a unique example of the consequences of an- thropogenic impact on a water body. For a more complete understanding, a multifactorial process of changing the nature of land development in the Aral Sea basin is shown, which influenced the dynamics of its drying out and retouching the consequences.

Annotation: The article considers the foundations of a sustainable development strategy and its wide dissemination, analyzes the factors that motivate enterprises to implement the principles of sustainable development in their activities, identifies the basic components of the mechanism for sustainable development of enterprises, assesses the impact of sanctions on the implementation of the principles of sustainable development of small and medium-sized businesses in the Russian Federation; the measures of state support for small and medium-sized businesses of the Russian Federation in the area of sustainable development are considered and directions for their further development are identified; the estimation of the state support of small and medium-size business is presented. Based on the results of the analysis, the analysis of the reasons for implementation of a sustainable development mechanism at small and medium-sized businesses in the Russian Federation is presented. Such issues as methods and tools determination for assessing the effectiveness of sustainable development mechanisms and key indicators of sustainable development identification for small and medium-sized businesses in the Russian Federation, are solved.

Annotation: The subject of the study is political economic relations functioning in conditions of increasing complexity, which determines the need for the formation of such a qualitative integrity of a person’s life that corresponds to the dignity of his/her essential forces and relevant creative and labor self-realization. The purpose of the article is to identify the essence of the phenomenon of a decent life and to prove the basic role of this category in the system of economic relations that meet the requirements of economic synergy. The methodology of qualitative analysis was used, and the heuristic potential of such binary forms as freedom and necessity, general and special was realized when characterizing the elements of a worthy response of a person to various forms of increasing complexity. The scientific novelty of the research results lies in the proof that the external synergy of the increase in economic complexity should correspond to the internal synergy of the essential forces of the individual, which is the most important function of his/her life with dignity. The interpretation of a decent life is proposed, and the “triad” of its key components is characterized: inner freedom in unity with the imperative of necessity, the ability to divergent thinking and the relevant property system. The scientific and practical significance of the statements of the article lies in the need to develop a political economy of a decent life, in which the individual becomes the goal and condition of reproduction from a means of creating values.

Annotation: The article describes the consequences of state support for the system of small and medium-sized businesses. In the Russian economy, the problem of small business development has remained extremely relevant for many years. The article analyzes the results of the introduction of special tax regimes both from the point of view of the development of small and medium-sized enterprises (SMEs) and from the standpoint of the fiscal system of the state. Using the methods of statistical analysis, synthesis, systematization, the authors of this article conducted a study of the reaction of SMEs to the introduction of preferential tax regimes. As a result, special tax regimes that are popular and unpopular among SMEs have been identified. The share of revenues from the application of special tax regimes to the budget has been determined. The authors propose their own system of indicators of the effectiveness of tax support for small businesses: the structure of SMEs; tax burden, receipts of tax payments to the budget. The analysis of statistical tax reporting forms allowed the authors to identify the dynamics of the reaction of small and medium-sized businesses to the introduced special tax regimes through the analysis of the above indicators and to determine the effectiveness of the state policy of SME support in terms of its tax support.

Annotation: The article examines environmental efficiency in agriculture using the normative-technical method. It is noted that in the conditions of increasing technogenic burden on ecological systems, the problems of preserving and improving the environment are becoming paramount, especially in areas of active human economic activity. The authors have established that the determination of environmental efficiency is the most important condition for rational management. In this study, the author’s definition of environmental efficiency and the justification for the application of the regulatory and technical method in determining environmental efficiency in agriculture were given. The authors assessed the ecological efficiency of the normative and technical method on the example of agricultural lands in the Ryazan region of the Ryazan Oblast according to the criterion of soil acidity and con- cluded that it is expedient to apply this method in the form of a complex solution of an economic and mathemati- cal problem based on the set of the most common elements of the soil ecosystem. It is predetermined that such an approach can form the basis of a scientific and methodological approach to the assessment of environmental efficiency in agriculture and will bring a significant economic effect when applied in practice.

Annotation: The article investigates the initiation of global decarbonization of modern economic systems by reducing СО2 emissions during exothermic oxidation of CCE. The formalization of the decarbonization of the energy of economic systems by a functional scheme made it possible to reveal their transformations. It is noted that the engineer solutions of the energy sector of modern economic systems are implemented mainly by gas mixtures. It is stated that the saturation of hydrogen gas mixtures reduces the volumetric lower heat of combustion with a sharp increase in the “greenhouse effect”. It is noted that the high temperature of hydrogen combustion leads to an unacceptably high generation of NOx, exacerbating the issue of biological safety of hydrogen energy. In order to exclude the degradation of specific economic systems, it is proposed to assess the efficiency of their energy by the integral indicator EROI together with indicators of energy independence, energy security, availability of energy resources, etc. It is predetermined that such an approach can form the basis of a scientific and methodological approach to assessing the energy efficiency of economic systems, including multimodal genetic optimization.

Annotation: The article examines the relevance of the problem of using and implementing innovations to achieve sustainable development in the context of international experience. The link between digitalization and sustainable development is an important aspect of the development of the IT sector, especially in light of the development of technologies such as artificial intelligence. Two areas of application of innovative technologies are distinguished: blockchain and the use of new IT technologies in medicine. Blockchain technology is actively used in the field of environmental monitoring. An innovative project, Planetwatch, is being analyzed, the purpose of which is to improve the quality of monitoring of environmental pollution. Attention is paid to the development of Internet technologies related to digital health. Developing projects Botkin.AI – a software platform for diagnosing and assessing the risk of diseases using artificial intelligence technologies and Artiness – an innovative startup that offers augmented reality solutions used in the field of medicine are analyzed. Shift towards digital health means complementing e-health capabilities with analytic and mathematical medical data processing and smart modules that provide new quality of care, including support for medical decision-making. It is concluded that the pandemic has accelerated an important global trend – digital transformation, blockchain and artificial intelligence, which allow uniting the efforts of authorities, corporations and citizens to solve many environmental and social problems that stand in the way of sustainable development of all mankind. Today, there is a great opportunity to take advantage of the post-pandemic period to accelerate recovery, including social recovery, and increase business resilience through innovation.

Annotation: The subject of the study is the financial and economic sustainability of the region, which is a prerequisite for the further development of the regional system in the context of Western sanctions and other external threats. The study is aimed at assessing the financial sustainability of a particular region based on the system of indicators developed by the author. The methodological basis of the study is a systematic approach to the assessment and a sustainable relationship between indicators and elements of financial sustainability. Scientific novelty lies in the forming of a system of indicators that make it possible to assess the financial sustainability of the subject of the Russian Federation. An assessment of the financial and economic sustainability of the Ryazan region in accordance with the author’s approach is presented. An integrated approach to ensuring the sustainability of the region is outlined with the designation of specific tools and directions for the development of territories. The experience of ensuring the sustainability of the Ryazan region, based on the principles of inter-territorial interaction, in modern conditions of external threats, is presented. Scientific and practical significance lies in the versatility and accessibility of use for assessing the sustainability of the region of the author’s scorecard.

Annotation: Effective urbanization serves as a pivotal indicator for advancing socio-economic development. While developed nations have realized this objective successfully, propelled by advancements in the electrical sector, South Asian countries face hindrances, primarily limited access to electricity. This study delves into the impact of government policies on electricity concerning urban development, utilizing panel data spanning from 1996 to 2021. Apply- ing the Pooled Mean Group (PMG) regression method, the research discerns electricity’s substantial influence on the urbanization process in South Asian countries. Additionally, it uncovers the positive correlation between government expenditures and urban development, despite the detrimental effects of government employees’ ef- ficiency and monetary policies. These detriments are linked to skill shortages, corruption, and inadequate future development planning. To facilitate urbanization progress, South Asian governments must prioritize enhancing electricity access, improving employee efficiency, and adjusting monetary policies. This strategic approach can pave the way for accelerated urban development and comprehensive socio-economic growth.

Annotation: The problem of implementing the chosen model of socio-economic policy of the state is relevant today, which determines the need to study foreign experience in this area. The purpose of the research is to identify the features of the implementation system of the socio-economic policy model of China, as an example of a state with the highest rates of economic growth. The main method of research is the analysis of predicting and planning documents defining the content of China’s socio-economic policy, as well as the features of building direct and feedback channels between all elements of the system. As a result of the conducted research, the features of the implementation system of the socio-economic policy model of China are formulated, with the clarification of the features in the field of forecasting and planning, and the specifics of communication channels between the elements of the socio-economic policy implementation system are highlighted. The formulated results of the study can be used to improve the system of implementation of the model of socio-economic policy of the Russian Federation. The significance of the presented work lies in the study of foreign experience in building an effective system for implementing the chosen model of socio-economic policy of the state.

Annotation: The modern development of the agro-industrial complex of the country is inextricably linked with the transition to innovative technologies using high-performance machines and equipment. Under the conditions of sanctions restrictions in the field of production of means of production, a significant transformation is taking place for the entire agricultural sector of the economy, in which priority is directed to the radical reconstruction of existing enterprises and the construction of new plants. The article describes the existing conditions of functioning and ways to improve the material and technological base of the agro-industrial complex of Russia, taking into account the historical experience of privatization of fixed assets at the initial stage of reforming the tractor industry. The main indicators of the provision of domestic agriculture with tractors and other machine-building products are analyzed. The assessment of the dependence of the agro-industrial complex of Russia on the import of machinery and equipment from Western countries is presented. The cyclical nature of agricultural development requires the adoption of a system of measures to eliminate the resulting imbalances between imports and exports. The role of the state in investment and regulatory services of business entities is presented. Separate directions of development of material and technological base on the basis of import substitution and more rational use of own resources of rural economy growth are considered.

Annotation: In thirty years, modern China has evolved from an agrarian country to a dynamic digital power. During this time, the digital transformation has affected various domains of Chinese society, thus drawing the attention of experts from all over the world. However, there is still no consensus in economic scholarship on how to assess China’s digital economy model, which makes it difficult to perceive it holistically. The article considers and summarizes the main methodologies for assessing China’s digital economy. An attempt is made to summarize the characteristics and features of the Chinese digital economy model at the present stage. Applying both quantitative and qualitative methods of comparative analysis, the author concludes that the evolution of China’s model of digital economy suffers from the “developmental disease” and faces many of the difficulties typical of developing countries. At the same time, it seems that the Chinese experience of planning and managing the digitalization of economy may be useful for Russia when considering the issue of shifting to the sixth technological mode of economy.

Annotation: This article examines the problems faced by Russian enterprises when implementing digital technologies, as well as possible prospects for their solution. The relevance of the topic is due to the need for competitiveness and development of the Russian economy in a rapidly changing global market. The article provides an overview of the problems of the introduction of digital technologies, such as the need to adapt business processes, lack of qualified personnel and insufficient funding. In addition, the described problems were systematized in the table for their further elimination by implementing the measures proposed in the article. In order to achieve the purpose of the study, the author reviewed the works of various authors in identifying promising areas for the development of Russian industry using digital technologies based on the analysis of problematic aspects of this issue. The article provides recommendations for solving the identified problems, such as increasing funding for science and the development of human resources, involving employees in the process of digitalization, as well as improving the efficiency of enterprises using digital technologies.

Annotation: The article discusses the problems of promoting goods and services during the period of overcoming continuous information flows, and managing consumer behavior through effective communication methods, in particular sto- rytelling. This toolkit simplifies and dynamizes the target group’s perception of messages intended for it, and also helps to prolong their lifespan. The article analyzes current practices of communication with consumers services using storytelling technology and identifies important components that increase the effectiveness of the method, such as: application of consumer behavior trends; focus on authenticity and interactivity of content, use of digital storytelling technologies, etc. The authors also determined which strategic tasks Russian business should use digital storytelling technologies to solve. To achieve the result, the works of various researchers were reviewed to identify promising directions for the development of this technology. The authors also applied methods of systematization and generalization of existing experience on the topic of research and methods of theoretical and practical analysis.

Annotation: The study of the directions of digital technologies influence on the transformation of business processes is undoubtedly relevant at the present time. The 21st century is the century of digital technologies in the socio-economic development of society. The introduction of digital technologies has spread to all sectors of the economy, without any exception. Digitalization, as a new form of economy, leads to a significant transformation of business processes, their transformation, an increase in the volume and speed of data transfer, which improves the quality and relevance of management decisions. The ability of organizations to quickly restructure their current business model to meet the demands of the digital economy is an important competitive advantage. The purpose of the article is to study the role of digitalization in economic development, the ability of organizations to transform existing business processes in accordance with new economic requirements. The results of the study showed that digitalization is the driving force behind the development of modern business, because, first, it gives a clear incentive for the development of the company, second, it removes the restrictions on obtaining large amounts of data, and third, it requires the introduction of innovations at the institutional level.

Annotation: Currently, there is a process of global redistribution of capital flows in favor of markets that ensure the promotion of sustainable development goals, and the consideration in corporate strategies of factors related to responsible attitude to the environment, high social responsibility, proper quality of corporate governance (together: ESG) is analyzed by market agents and evaluated from the point of view of the ability of corporations to create long-term value. The scientific and methodological problem lies in the fact that currently the methodological apparatus related to the assessment of the effectiveness of management decisions made in terms of the implementation of ESG projects and their impact on the value of the corporation is insufficiently developed. The article is devoted to the technology of valuation and value-based management, taking into account environmental, social and corporate governance factors in harmony with the factors of the economic nature of the corporation’s activities, which formulates the goal of creating sustainable corporate value.

Annotation: The development of information technology and the penetration of digital innovations into various areas of business change the operating conditions of enterprises significantly. Data analysis, automation of production processes, implementation of artificial intelligence and the Internet of things – all these aspects require a new approach to business process management. The purpose of the work is to study the directions of digitalization of business processes of production systems, select directions for their restructuring and develop an algorithm for restructuring business processes. The study was conducted using qualitative analysis and modeling methods. In the article, the authors emphasize that the digitalization of enterprises is a process that affects all aspects of modern business. According to the authors, business process restructuring is becoming an important tool for adapting and increasing the competitiveness of enterprises. The authors determined that the restructuring of business processes is a necessary measure for the effective use of new technologies, including a review of the organizational structure, the introduction of digital platforms and management tools, as well as staff training. The article proposes an algorithm for restructuring business processes in the context of digitalization, and also models first-level business decisions at enterprises in the DMN notation, which makes it possible to present a description of the key stages of decision-making. The criteria for optimizing enterprise business processes in the context of digitalization are determined, and the main directions for optimizing enterprise communication business processes are outlined. The authors draw a conclusion about the need to use the DMN approach, with the help of which it is possible to identify those business processes of enterprises that need to be optimized in the context of digitalization.

Annotation: In today’s global digital environment, commercial organizations are digitally transforming themselves to remain competitive and increase their success. However, digitalization is a rather complex process. According to consulting companies less than 30 percent of companies’ strategic digital initiatives are successful. At the same time, reasonable and rationally conducted digitalization can have a positive impact on financial metrics. The purpose of the article is to consider the management system of digital transformations of a commercial organization using an integrated structural and functional approach involving the allocation of system elements and the connections between them. The paper outlines certain theoretical provisions of the approach, which are important for the commercial organization management. The analysis of digital transformation practices showed the lack of this process thoughtfulness. Sometimes companies ignore both the individual elements of the management system (e.g., objectives, strategy), and their connections. The study substantiates the need to construct a management system for digital transformations of a commercial organization based on an integrated structural and functional approach, and also presents the corresponding author’s management model.

Annotation: The article is devoted to contemporary issues in the process of state property management. The relevance of the study is determined by the unresolved number of issues in the organization of relations between subjects of state property management, accounting and efficiency of state property management. The purpose of the study is to identify the problems of state property management and measures to solve them. The methods of the research are the analysis of the legal and organizational foundations of state property management and their comparison with the actual results of this management. In the course of the analysis of regulatory legal documents defining the process of state property management, including its accounting, the authors formulated a number of issues in the field of regulatory and legal management. Separately, according to the results of the analysis of official data, issues were identified in the field of accounting for state property and the formation of non-tax revenues of the federal budget from its management. Recommendations are made on the need to improve the process of planning non-tax revenues of the federal budget from the management of federal property. The main directions of improvement of the process of state property management are defined.

Annotation: The article is devoted to the analysis of the potential for the use of digital technologies in the organization of social and labor relations in the field of housing and communal services (HCS) at the industry level. It is shown that such types of end-to-end technologies as artificial intelligence, the Internet of things, blockchain and big data systems have the greatest potential for implementation in the processes of organizing social and labor relations. Their integrated implementation at the industry level will allow optimizing and automating labor and social processes in labor collectives at housing and communal services enterprises. The use of digital technologies will ensure the transformation of social and labor relations in the process of setting a labor task for an employee, monitoring the quality and timeliness of its implementation, will form a public rating of both an individual employee and the housing and communal services enterprise as a whole, and will also optimize organizational processes towards their automation, increase transparency of relations in the labor collective and reduction of the risk of opportunistic behavior. The active distribution of smart contracts should transform qualitatively the existing system of interaction between an employee and an employer in the housing and communal services sector and automate the wage system.

Annotation: The article is devoted to the problem of the development of marketplaces as the most important segment of e- commerce, for which the search for a more complete use of the opportunities of digital transformation is relevant. The purpose of this study is to show the features of entrepreneurial activity of marketplaces, as a specific segment of e-commerce, and to outline directions for its further development in the context of digital transformation. During the research, materials from official statistics, sample observations, expert assessments, as well as meth- ods of comparative analysis and groupings were used. The novelty of the article lies in the fact that it is shown how, under the influence of digital transformation, marketplaces acquire the features of digital platforms that provide a higher level of complexity of the online services offered, which leads to an increase in the number of consumers, partners and sellers. The growth in the volume and share of marketplaces in the e-commerce market creates conditions for a transition from the implementation of individual operations by internal services to the use of autonomous specialized business structures that form a unique infrastructure for the segment. The process of digital transformation in e-commerce is at the initial stage of its formation, therefore a transition from the introduction of individual technologies to the creation of functional services, identification and scaling of the most successful practices, and the development of methodological approaches to assessing their effectiveness are necessary, which is of great practical importance.

Annotation: The authors of the article propose comprehensive measures to improve one of the most important state integrated systems – SAS “Upravlenie”, in terms of strategic planning provision. An objective analysis of the functionality of the above system is carried out. The main coordination processes of the portal are considered, and a number of relevant problems are identified that have a direct impact on the organization of socio-economic development monitoring and the organization of regional strategic planning (forecasting). The article substantiates the expected organizational and economic effects in the implementation of the proposed activities in the daily work of the participants in the integrated system, namely the executive authorities of the constituent entities of the Russian Federation (Kamchatka Krai), local governments, as well as territorial departments of federal government bodies. The main results of the study is: reducing the cost of manual labor, saving time on the development and updating of strategic planning documents in the constituent entities of the Russian Federation, as well as improving its quality and accuracy.

Annotation: This article discusses the problems and preferential opportunities for the development of tourism and hotel business in the market conditions, considering the realities of today. The role and importance of tourism and the hospitality industry in the country’s economy are emphasized. The negative factors decelerating the development of the hospitality industry, such as the instability of political and economic situations, as well as natural and environmental disasters in the countries of the world community, are noted. The article briefly presents an analytical overview of the development of the tourism business at the international level, before and after the COVID-19 epidemic. The negative consequences of the epidemic for the economies of the countries of the world are noted. The authors consider the main indicators for a number of years characterizing the development of the tourism and hotel business in Kazakhstan. The analysis of the dynamics of the volume of tourist flow, the number of placements, occupancy of hotels, etc. is presented. Based on the assessment of the current state and identification of problems of development of these areas of business, their prospects for development are outlined.

Annotation: The article examines the issues of legislative and statutory regulations of the requirements for building a system of internal control of business entities. Attention is drawn to the difference in levels and subjects of regulation, the complexity of applying regulatory requirements to the conditions of medium and small nonpublic companies. A comparative analysis of the requirements composition for the creation of the internal control system in the regulatory documents of various regulatory bodies is presented. Possible models of such internal control system organization for companies of various levels of business and organizational and legal forms are considered. In particular, for large public companies, medium-sized private companies and small business entities. Attention is drawn to the composition of the applied internal control instruments and their modern development and regulation. An analysis for inventory is made as a main regulated form of control measures, its significance and innovations introduced by the new federal accounting standard. In conclusion, a number of recommendations have been formulated for systematizing the legislative and regulatory framework for regulating the internal control system.

Annotation: The subject of the research in this article is approaches to understanding educational tourism. The purpose of the article is to clarify the concept of educational tourism on the basis of research by Russian and foreign authors, to define the boundaries between education and tourism. The essence of the phenomenon of “educational tourism” is revealed by the author through the parameters of time, the formality of training, the educational purpose of travel, characterizing it as a product formed in order to obtain new professional knowledge, skills and competencies and deepen the existing ones, carried out outside the familiar geographic environment in the period from 24 hours to 12 months (or 6 months). The presence of educational institution is an obligatory element of it. Considering the time limits of international and domestic educational mobility, the author identifies its forms that can be classified as educational tourism. Emphasizing the importance of the conceptual foundations of this phenomenon, the author concludes that further academic research should be based on empirical data. It is necessary to study the profiles of educational tourists in more detail, develop models of complete segmentation of the educational tourism market, which will become the basis for assessing the impact of educational tourism on the economy of the host territories.

Annotation: The article is devoted to the study of modern trends in the development of the global market for music products, in particular, such of its niche as underground music. The consequences of the global transformation of the music industry of show business are considered, which was caused by the digitalization of music content, the dynamic development of streaming platforms using innovative technologies for promoting a musical product by issuing recommendations to consumers based on subscriptions, as well as quantitative indicators: views, likes and comments. The article examines the role of music labels as major players in the music market during the period 1950s–2020s. Separately, the article examines the phenomenon of successful promotion of alternative music performers into the mass segment of show business, as well as the role and marketing strategies that music labels use for this. The factors that are the root cause of this phenomenon are analyzed. The factor of chang- ing taste preferences and demands of various groups of the target audience under the influence of services for promoting music content of streaming platforms is also considered. During the study, statistical, comparative and comparative-historical methods, synthesis, induction and deduction were used.

Annotation: Technological entrepreneurship is essential for the development of the country, ensuring technological sovereignty and import surpass. This requires the adoption of sound management decisions by technological entrepreneurs. There are a large number of scientifically based and empirical approaches, decision-making methods, but little has been studied how managerial decisions are made by technology entrepreneurs in practice. The article presents the results of a questionnaire survey of technology entrepreneurs about the features of their decisionmaking. It is noted that they have a fairly high level of awareness in the theory and methods of decision-making, but in practice they use the simplest techniques. Information support for decision-making is also limited to the most accessible free sources. It is concluded that within the framework of acceleration programs, it is necessary to train potential technology entrepreneurs to justify decisions more fully and efficiently (taking into account the specifics of their activities). The conducted research of technological entrepreneurs showed a shortage of competencies and resources in the field of managerial decision-making.

Annotation: The article analyzes specific characteristics of structure and functioning of the information products market. Using the method of comparative study, the author shows specifics of information product and its market, which distinguish them fr om the usual industrial products and related markets. This approach reveals the specifics of supply and demand formation on the information market. This allows us to understand the specifics of mechanism of action and pricing in this market, wh ere even a monopolist can offer the product at zero price. At the same time, it is shown that along with positive effects, the information market has a number of properties that create the potential for monopolistic manifestations, which speaks of the necessity of regulating this market. At the same time, the above-mentioned specifics of information product market suggest the development and application of special regulatory measures that would not undermine the incentives for innovation underlying the development of the information market. The practical significance of this conclusion lies in the understanding of the need for a special approach to solving problems similar to those that are traditionally solved in the markets of industrial products.

Annotation: Retention is one of the key fundamentals that are necessary for organizational success. In a globalized environment, retention and engagement of high prospective employees are a huge challenge to International corporations. In many cases, even engaged employees are sometimes dissatisfied with the outcomes of organizational performance which may lead them to look elsewhere. Due to these reasons, this paper investigates compensation factors and policies that influence employee retention and examines their impacts on both International Corporations and employees. For the purpose of this study primary data was used. The ex-post facto method was employed. The population consists of the members of staff of Guinness International PLC Plant, Lagos Nigeria. Yamane formula was adopted to determine the sample size. The data was analyzed using manual and electronic based methods through the data preparation grid and statistical package for the social sciences, (SPSS). Linear regression analysis method which also makes use of ANOVA was employed to test the hypothesis. The study found out that salary in compensation policy have effect on employee job security and also allowance affect job satisfaction Thus, the study recommends that International Corporations should identify those benefits which have more influence on employee retention. Furthermore, International Corporations need to revisit their present benefits package to identify those benefits which are not useful in order to replace them.

Annotation: The purpose of the article is to prove that intellectual capital can hypothetically be one of the forms of human capital, which is always a function of the person himself as a system integrity. The methodological quality of the research is based on the use of the creative potential of paired categories of dialectics, a systematic approach to the consideration of human capital. The scientific novelty of the proposed conclusions lies; first, in the specification of the cognitive nature of human capital as a factor of production; second, in the characterization of the qualitative integrity of human capital, in which the phenomenon of “human” should be considered as priority, in relation to the phenomenon of “capital”; third, in proving that the objective increase in the complexity of modern economic processes is a systemic condition for the emergence of new forms of human capital, among which the appearance of its “intellectual” quality is possible. The scientific and practical significance of the provisions of the article is to concretize the subject “field” of further discussion related to the study of intellectual capital in the modern economy.

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 aim of the article is to study the role of development and identify the main directions of solutions to environmental and technical problems of the Northern Sea Route in the economic activity of the Russian Federation. The article reveals the main strategic ways to promote international cooperation and highly efficient provision of national, regional economy and foreign economic activity. The article analyzes the development of the Arctic transport system, which will not only meet the needs of cargo transportation within the country, but also form a transit corridor between countries. The project of the transport system of the Northern Sea Route (hereinafter the NSR) development and its implementation, which has important geopolitical and economic importance for our country, is studied in detail. Since Russia has access to 3 oceans and 12 seas, thus connecting our country with many countries of the world, and due to the growth trend of international container shipping, there is a need to improve the technology of cargo transportation. The actual problems connected with realization of transit potential, with complicated ice conditions, shallow waters and insufficiency in hydrographic survey of the seabed structure, which do not allow the vessels to move along any routes convenient for them, are considered. The article concludes that the problems of the Northern Sea Route require new, technological solutions to reduce risks and increase the effectiveness of the NSR.

Annotation: The author analyzes the main economic approaches to measuring corruption in her study. The relevance of the topic is due to the fact that one of the threats to economic security is still the criminalization of society, including existing corruption ties. The main purpose of the study is to analyze the main economic approaches to measuring corruption in the system of economic security. The object of the study was the existing economic approaches to measuring and evaluating the corruption of foreign scientists-economists. Corruption was defined through four categories: public administration, government revenue, and human development. This led to the conclusion that the unifying feature and the main cause of corruption is the satisfaction of “selfish interest” and the derivation of benefits. The study of various economic approaches to measuring corruption led the author to the conclusion that it is necessary to create such a model of anti-corruption monitoring in the regions, which would identify the areas most susceptible to corruption.

Annotation: Inter-regional and inter-municipal cooperation plays an important role in reducing the socio-economic differentiation of Russian territories. Despite all the available forms of cooperation between regions and municipalities, it should be noted that it is underdeveloped and needs improvement. This article considers such a mechanism of inter-regional and inter-municipal interaction as horizontal inter-budgetary transfers, which are the movement of funds between territories of the same level. The main forms and directions of regional and municipal cooperation, the specifics of horizontal subsidies at the municipal level, as well as the experience of using this mechanism in the framework of inter-regional interaction, in particular during the implementation of infrastructure projects were briefly considered during the investigation. According to the results of the study, the main shortcomings in the use of this mechanism were identified, and a number of measures for its improvement were proposed.

Annotation: The main principle of the state tariff policy is to ensure a satisfaction balance of the economic interests of all electricity market participants. On the one hand, the sustainable financial condition of default electricity suppliers should be ensured. On the other hand, the retail markups growth of default electricity suppliers should not exceed the target parameters of socio-economic development set by state institutions, especially in terms of controlling inflationary processes within the target level. One of the ways to achieve a balance of interests was yardstick regulation methods. In 2018, the FAS Russia introduced a benchmarking comparative method to impose setting default electricity suppliers retail markups (one of the types of reference regulation). Evaluation of the first results of the implementation of this method was the aim of this article. As part of the assessment, the authors examined existing scientific experience. The result of this study was the identified lack of research on the impact of the new pricing model on participants, primarily retail electricity markets. The authors set the task of comprehensively assessing the results of the initial stage of applying the yardstick pricing principles in relation to the default electricity suppliers activities regulation. As part of this work, the authors analyzed the impact of the introduction of yardstick regulation on the default electricity suppliers operating results, the financial condition of this electricity sector, and the pay level in the electricity markets. The authors also identified the main yardstick regulation application problems in relation to default electricity suppliers and suggested ways to solve them. These conclusions can become the basis for refining the benchmarking comparative method of default electricity suppliers and for testing new regulatory rules when expanding the method to new areas of regulation.

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 article presents a study aimed at substantiating theoretical and methodological approaches to the concepts of “digital law” and “digital economy” and identifying trends in their development in modern conditions. The relevance of the chosen research topic is due to the fact that in the conditions of globalization and openness of the economy and law, high competition leads to the need to address the use of innovative potential in all spheres of human activity – there is a need for new management technologies built on the basis of digitalization of all spheres of society, including economics and law. During the research, the author used general scientific and special methods of science, including: description, comparative, system-structural, sociological, logical, etc. The main results of the study are an assessment of the prerequisites for universal digitalization and the emergence of such concepts as: “digital law” and “digital economy” from a historical point of view; assessment of the use of information and communication technologies by companies in Russia and abroad; monographic studies of the concepts of “digital law” and “digital economy”; the author’s formulation of the digital data concept as a legal category; proposals for improving Russian legislation in the field of digital law and the digital economy.

Annotation: The article explores the phenomenon of leasing financing as a tool that contributes to overcoming the economic crisis and improving the sectoral structure of the economy of the Russian Federation. In conditions of objectively limited access to capital markets, the leasing mechanism can contribute to the development of infrastructure complexes, such as transport, communications, energy, agriculture. Leasing is also an effective tool to support the development of small and medium-sized businesses, to strengthen its role in the sectoral structure of the economy. The authors reveal the key features of operational leasing in comparison with financial; analyze the current state and emerging trends in the leasing market. The thesis is substantiated that the mechanism of operational leasing is able to provide additional investment in the development of the real sector of the economy of the Russian Federation.

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: The product that is consumed daily by almost every person is bread. The article reveals the most important aspects of the current state and prospective development of the bakery industry in the conditions of numerous sanctions restrictions. The article defines the role of the bakery industry in ensuring the food independence of the state. The assessment of changes of the number in the dynamics of enterprises engaged in the food industry is given. The article analyzes the change in the volume of production of bakery products. As part of the dynamics the analysis of the development of bakery production, an assessment of the consumption of bread products by Federal districts is given. The influence of prices, including on flour and bakery products, is analyzed. The author highlights the distinctive features of the bakery industry. The article analyzes the role of mini-bakeries in meeting consumer demand for bread and bakery products. The main advantages of small enterprises in terms of easier changes in the range of products are disclosed. The author highlights the role of automation in the development of mini-bakeries as one of the conditions for successful business development.

Annotation: The aim of the article is to reveal the main directions of investment of funds in the fixed capital of an enterprise for the production of polymer materials. The polymer sub-sector belongs to one of the promising areas of development of the chemical industry, but the modern business community does not have the necessary tools for its development. In the course of the study, the works of domestic scientists were studied, an analysis was carried out in the aspect of managing the creation of new polymer industries. In conclusion, promising areas of financial investments in fixed assets of polymer enterprises are presented with an indication of probabilistic risks.

Annotation: The purpose of the article is to study the state regulation of special economic zones (SEZ), showing the essence, features of creation at the international level, integration into the economy, as well as systems of benefits and optimization of activities. The article analyzes the development of special economic zones in Russia within the framework of sanctions pressure, which forms the distribution of the trade load from imports to exports, which will satisfy the needs for the development of industries within the country on preferential terms of the SEZ, as well as form cooperation between countries. This article is devoted to the study of the issues of state regulation of our country in the field of legal and international economic activity, as well as the creation of new SEZs by industry and their implementation. The article discusses the forming of SEZs, which will form a significant liberalization and integration of international economic relations, as well as affect technological progress and structuring the economy of the regions of the Russian Federation. This article discusses legal novelties on narrowing the list of types of SEZs by combining technology-innovative and industrial-production zones. These measures should simplify the acquisition of resident status significantly. In addition, the bill also deals with new tax incentives. In the future, SEZs may become even more profitable and attractive for investors, which will affect the inflow of investments into the Russian economy.

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 studies the features of the effectiveness of the organization fixed assets use analysis based on classical methodological approaches. Their shortcomings and problems of application are identified. Based on the analysis of data from PJSC “Kirovskiy Zavod” for 2019–2021 the necessity of using the methods of economic and mathematical modeling in the process of assessing the effectiveness of the organization fixed assets use is substantiated. As a result of the study, an author’s approach to assessing the integral coefficient of efficiency in the use of fixed assets of an organization is proposed. Approbation of the proposed approach was carried out on the database of PJSC “Kirovskiy Zavod”. The proposed system of indicators is quite clear and justified, since it reflects the effectiveness of the functioning of the fixed assets of the enterprise from its different sides and allows you to see what you need to pay attention to in the first place. The practical use of the proposed algorithm for calculating the integral coefficient of effici ency in the use of fixed assets of an organization will allow us not only to assess the level of fixed assets use in a particular enterprise, but also to provide an information base for a comparative analysis of industrial enterprises, as well as compiling their rating.

Annotation: The article describes the relationship between the level of banking risks and the volume of created mandatory reserves for possible losses for certain types of banking transactions based on the materials of Sberbank PJSC. The author concludes about the negative impact of the created reserves on the amount of net income of a commercial bank. In this regard, practical recommendations for improving risk management based on CDS (Credit Default Swap), used for hedging risks and including both signs of insurance and signs of derivative financial instruments are proposed in the article. The use of CDS will allow to achieve savings on the creation of reserves for possible losses, which will favorably affect the increase in income of the credit institution.

Annotation: The article analyzes statistical indicators characterizing the volume of oil exports by Russia to global markets. The subject of the study is organizational and economic relations arising in the process of conducting Russia’s foreign trade policy on the global oil market. The research methods were statistical and graphical methods, analysis, synthesis, induction and deduction. The results of the work are conclusions about the prospects of Russia’s policy, based on the analysis of quantitative data characterizing the volume of oil exports to global markets. It is shown that in the conditions of sanctions restrictions by the countries of the collective West, Russia should focus on pursuing a policy of diversification of sales markets and import substitution in critical areas of the oil complex. Measures are proposed to overcome the sanctions restrictions imposed on oil exports by the countries of the collective West.

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 article contains analysis of the real situation in the banking sector on the example of monopoly corporations, reveals the dynamics of their development, diagnoses “weak” points, and also identifies effective ways to improve the activities of corporations in the banking sector. An assessment of the financial condition, financial results and efficiency of the functioning of corporations in the banking sector was carried out, the specifics were considered and the effectiveness of capital management by domestic giants of the banking sector was analyzed. The analysis of the structure of resources of two large domestic banks, the structure of changes in their capital with justification of the reasons was carried out. The capital raising sources are considered and measures are proposed to increase the capital of corporations in the banking sector. On the basis of the study, directions for improving the activities of corporations in the banking sector are proposed.

Annotation: The article discusses the relationship between the green economy and the closed-loop economy. The definition of a closed-loop economy is given; the retrospective stages of its formation are specified. The acts of the European Commission underlying the process of transition to a green economy are analyzed. The authors conclude that the transition to a closed-loop economy is impossible without the development of standards and criteria for the life cycle of the product, taking into account repairs, the return of the resource to production. As this takes place, green financial instruments can be an aid to “green” growth with conservation of resources.

Annotation: The article explores the definition of “digital maturity”, presents the author’s interpretation of the term under consideration. The methodology for determining the “digital maturity” of regions is revealed, which is used to assess the achievement of the national goal of the Russian Federation for the digital transformation of the economy. The main characteristics of “digital maturity” and the hierarchical relationship between subjects are indicated. On the example of one of the regions of Russia, a study was carried out and the results of systematization of problems that impede digitalization were presented. The detailed analysis made it possible to assess the level of “digital maturity” of the Ryazan oblast as a whole and in the context of individual components. The critical approach to the assessment results outlined the existing contradictions between the resulting indicators and the real situation in the economy. A grouping of factors preventing the forming of “digital maturity” of the Ryazan oblast is presented, which made it possible to determine the main directions for improving the regional digital development strategy.

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: The “Green” financing is becoming an integral part of the global trend for the sustainable introduction and development of the “green” economy. The international financial system is developing in the direction of active growth of the “green” sector of global market finance and responsible investments. The investment paradigm itself is changing. More and more attention is being paid to transformative investments intended to achieve not only a certain economic result, but also having the potential for positive social and environmental impact. The subject of the study is the concept of transition to a “green” economy. The purpose of this article is to identify common prospects and directions for the development of “green” finance at the international level. The achievement of these goals was carried out using the methods of system analysis, induction, graphic method, as well as using a systematic literature review. The theoretical foundations of the concept of “green” finance are investigated. The classification of instruments and institutions of “green” financing is carried out, their strengths and limitations are identified. New “green” financial instruments are designed not only to obtain economic benefits from their use, but also to solve environmental and climatic problems for the preservation of the surrounding world.

Annotation: The article describes the economic and social factors of the emergence of rental income and traces the historical processes that contributed to the forming of the system of redistribution of rental income to the public sector of the economy. The article describes how the forming of the institution of the state contributed to the fact that the rental income began to be systematically extracted by economic agents. The definitions given by different authors to the concept of “social sector” are presented, the lack of consistency of existing definitions is found. It is also revealed that the defining characteristics of the social sector are, first, its focus on the creation and distribution of public goods, and second, that different ways of redistributing income received in other sectors of the economy dominate among the methods of financing the public sector. Special attention is paid to the role of patronage and charity institutions in the system of rent redistribution, which is assessed as important, and the degree of integration of this institution into the system is recognized as insufficient for nowadays. The results of the study are applicable in developing areas for reforming the mechanisms of strategic partnership between the state and private economic agents owning rent.

Annotation: The article postulates the interaction of developing economic systems with the biosphere, deviating from established norms. It is this that actualizes the search for the best solutions to this interaction. Therefore, the optimization of the interaction of achieving an acceptable compromise between the efficiency of economic systems and the safety of the biosphere based on genetic algorithms is proposed. As a scientific and methodical approach, continuous mechanisms of multimodal genetic optimization of economic systems are predetermined.

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 describes the general characteristics of the world oil market, identifies the largest centers of international oil trade. The geographical structure of the world oil market has been studied and the leading countries have been identified in terms of production and consumption of oil. The balance of supply and demand has been determined. The analysis of economic indicators of the world oil market, such as the geographical structure and dynamics of the physical volumes of proven oil reserves, the geographical structure and dynamics of oil production for 2016–2020, was carried out. Since oil is the most traded commodity on the world market, the article describes the structure of world oil exports in 2016–2020, and also examines the dynamics of the value of international oil trade in 2016–2020. Based on the study, the authors proposed trends in the world oil market in the context of the participating countries.

Annotation: The subject of the study is the directions of digitalization in the European region. The mechanism of publicprivate partnership (PPP) as digitalization tool is also considered in the article. The purpose of the study is the investigation of digitalization areas and the development of digital technologies in the European Union (EU), including their role in the issues of the green economy creation. The research also systemizes forms of PPPs and their role in provision of sufficient digital technological independence of the European Union. The study is based on a comprehensive approach to the consideration of socio-economic problems of regional development of the EU, including a systematic comparative analysis, economic and statistical method. Experience of useful samples of public-private partnerships aimed at regional technological independence is herewith analyzed . As a result of the conducted research, the structure of the planned digital transformation of the region is determined, its main goals and objectives are highlighted, the forms of public-private partnerships designed to promote further digitalization in the EU are characterized, the role of planned innovations in the further socio-economic development of the region is studied. The study focuses on the aspects of integrated digitalization relevant to the Russian Federation and its potential partners and the corresponding PPP mechanisms.

Annotation: The relevance of the issue is determined by the importance of achieving sustainable development of the region without harming the environment. At the present stage, there are problems associated with environmental pollution, as well as with climate changes that are irreversible. In this regard, the views of scientists and practitioners should be directed towards the forming of a new model of economic growth without harming the environment, formed in the concept of sustainable development. The purpose of the presented research is to develop a methodology for assessing the level of sustainable development of regions and calculate the sustainable development index. The scientific novelty of the research lies in the development of an original author’s methodology for assessing the level of sustainable development of regions. The methodological tools used in the article include the application of a systematic approach, in which a set of methods and techniques was used: content analysis, statistical methods of analysis, generalization, rating, graphical and tabular methods of data visualization. As a result of the research, a methodology for assessing the level of sustainable development of Russian regions has been developed, a sustainable development index has been calculated, and the place of each region in the sociosphere-economy-technosphere-ecology system has been determined. The presented research results will be useful to public authorities for the forming of regional policy.

Annotation: The purpose of the study is to substantiate promising directions for further development of the management concept of economic competition. The relevance of the research is due to both the important role of the management concept in the modern theory of economic competition and the stagnation of its development, and the need to expand the range of the studied objects of managerial influence and detail the structure of the management process studied within this concept. The research was carried out by dialectical, systemic, comparative-analytical methods, methods of induction, deduction, scientific abstraction, normative, positive analysis and synthesis. The main results of the research are: a list of promising areas for further scientific research within the framework of the management concept of economic competition, the author’s definitions of the categories “competitive disadvantage of the socio-economic system”, “competitive potential of the socio-economic system”, “management of the competitive environment of the socio-economic system”, author’s classification of the types of competitive potential of the socio-economic system, as well as the author’s characteristic of the main stages and directions of the process of managing the competitive potential of the socio-economic system.

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: Methods for analysis of the efficiency of the use of personnel in the organization is presented in the article. For many years, economists and scientists have been developing various methods for analyzing the state and use of the organization’s personnel and payroll. Existing methods are constantly being complemented and expanded due to constantly changing market conditions. The article presents methods of analysis of efficiency of use of personnel proposed by numerous domestic scientists, and the author’s method of analysis is presented.

Annotation: The issues of water supply in the countries of Central Asia have become significantly more complicated at the present. Territorial uneven distribution of water resources and their limitations, continuously increasing water consumption lead to competing demand for water at the national, regional and international levels. The ratio between water needs and the possibilities of meeting them in this region is quite unfavorable. Water scarcity and deterioration of its quality are serious challenges that many countries in the region have already faced. The key issue determining the stability of the internal situation in Central Asia is the implementation of measures aimed at increasing the available water resources. 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 describes the progress in decision-making in recent decades associated with the development of a wide range of tools used primarily in the process of managerial activity. However, this progress is associated, in particular, with well-structured quantitative solutions, and to a lesser extent with qualitative solutions that are less accurate and structured. The first part of this study describes the complex and constantly changing situation in modern organizations, which makes it difficult or even impossible to make decisions in accordance with the rational decision-making model. As a result, managers are forced to rely on their intuitive abilities, which allow them to use new perspectives and approaches in solving problems, which is reflected in the second part of the article. The main conclusion of this study is that when making managerial decisions, a manager should not only make analytical calculations, but also rely on his experience and intuition.

Annotation: Modern requirements for calculating the estimated liability cause practical difficulties for accountants. The reason for this phenomenon is the lack of development of the relevant calculation methods, as well as the lack of appropriate knowledge and skills among accountants. In this study, algorithms for calculating the estimated obligation to dismantle and liquidate stocks are proposed. The text of the study considers fixed assets in several sections – road transport, production equipment and real estate. For each group of objects, distinctive characteristics that significantly affect the procedure for calculating the estimated liability are disclosed. The consideration of each group concludes with a practical example of a calculation based on current prices and taking into account the current economic situation.

Annotation: The article analyzes the current state of economic and corruption crime, evaluates the effectiveness of implemented anti-corruption measures. The authors pay considerable attention to the initial definitions. The current regulatory legal framework is considered. The causes of corrupt behavior are identified. Based on the results of the analysis, a list of anti-corruption methods is proposed. Their implementation is considered as a necessary condition for ensuring the economic security of the Russian Federation. The results obtained can be used in further theoretical development of the problem, in lawmaking, in making informed management decisions at the micro and macro levels.

Annotation: The article describes the components of the concept of sustainable development from its one-component representation to a multicomponent and multilevel phenomenon, analyzes alternative approaches to the interpretation of the concept of sustainable development. There has not been a generally accepted definition of the concept of “sustainable development” up to this point, which leads to the emergence of new approaches to the interpretation of its content. The stages of the development of the concept of sustainable development are outlined in retrospect. Alternative approaches to the definition of the concept of “sustainable development” are presented, taking into account changing external conditions. The authors presented their position on the components and levels that should be included in the concept of sustainable development in the article. The author’s definition of the concept of sustainable development is proposed. An attempt has been made to develop a three-pronged concept of sustainable development, taking into account the importance of the managerial aspect.

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 discusses the problem of innovative development of such a strategically important infrastructure sector of the Russian economy as pipeline transport. The purpose of the study is to determine the features of existing technologies in pipeline transport and the possibility of applying foreign experience in Russian PPP practice. With the methods of analysis, synthesis, systematization, modeling, the authors of this article conducted a study of the current state of fixed assets and applied technologies in the field of oil pipeline transport, which made it possible to identify the main problems standing in the way of innovation in this strategic sector of the economy, as well as to analyze innovative activities in the pipeline transport sector. As a result, the features of innovative activity in the field of pipeline transport are identified and characterized. The types of technological innovations in pipeline transport are determined. The analysis of the functionally-oriented and project-based approaches to innovation, models of closed and open innovations in the field of pipeline transport is carried out. The authors identify significant limitations that have arisen on the way to introducing an open innovation model in the Russian oil and gas sector, which objectively makes a choice in favor of a closed innovation model. The conducted analysis of the effectiveness of innovation models helped to determine the need to search for new routes and methods of transportation of hydrocarbons.

Annotation: The article describes the issues of reproduction of fixed assets at industrial enterprises in Russia. On the basis of the analysis of statistical data for 2013–2021, an assessment of the effectiveness of the use of fixed assets in the industry of Russia was carried out. An analysis of the statistical indicators of the renewal of fixed assets in the industrial sector of the Russian Federation showed their significant decrease in dynamics over the past ten years. It has been determined that the practical implementation of the optimization of the processes of reproduction of fixed assets at industrial enterprises in Russia should be based not only on taking into account the factor of investment support for this process, but also on taking into account environmental factors. In this regard, to build a model for optimizing the processes of reproduction of fixed assets of industrial enterprises, it is proposed to use not only the indicator of investment support, but also the strategic balance of the organization, which allows you to compare the impact of strategic assets and liabilities on the activities of the enterprise in the future. Based on this, a model was developed for predicting strategic directions for optimizing the processes of reproduction of fixed assets of industrial enterprises, taking into account the possibilities of its investment support and changes in environmental factors.

Annotation: The modern stage of the development of the global economy is characterized by a transition to a new technological structure, globalization of socio-economic processes, an increase in their unpredictability and insustainability, a high level of risks in making management decisions. As part of the fourth industrial revolution, industrial enterprises can create high-tech jobs with higher wages and ensure the growth of human capital in the country. The forming of professional competencies of personnel is an important process of functioning of industrial enterprises in the context of digital transformation. The article is devoted to the study of new labor market requirements forming for the competencies of personnel in companies in the context of digitalization of the economy. The purpose of the work is to study, consider new labor market requirements applicable to personnel, namely their knowledge, skills and abilities in the company in order to form and develop the company’s competitive advantages in the context of digitalization of the economy.

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: Changing business conditions for economic entities lead to the need to select effective and efficient audit procedures during the audit. The aim of the article is to present indicators of the analysis of accounts receivable, detailing the composition and quality of accounts receivable, to determine the composition of audit procedures during the audit of accounts receivable. The article provides a list of indicators for the analysis of accounts receivable: comparison of accounts receivable and accounts payable for settlements with buyers and suppliers, the procedure for analyzing non-payments, debt repayment analysis, debtors’ quality assessment, debt analysis for foreign counterparties, which can be used by auditors as part of analytical procedures during the audit of accounts receivable of the audited entity, i.e. allow detailed analysis of the composition of accounts receivable. The article presents a list of analytical procedures for the audit of accounts receivable, which is a detailed set of indicators, the use of which will contribute to the definition of accurate and detailed audit procedures for further documentary verification, which are consistent with the specifics of the financial and economic activities of the audited entity.

Annotation: The article reveals the purpose and objectives of the formation of a system of remuneration and incentives for personnel in the trade industry. It analyzes the compensation and investment components of staff wages in the trade sector as a feature of the organization of remuneration in this area, the division of wages of employees in organizations in the trade sector into conditionally permanent and conditionally variable parts, the features of the use of a time-based payment system labor. The article also analyses the use of a commission form of remuneration for sellers, features of financial incentives for employees in trading companies, as well as their types. The possibilities of using KPI indicators in trade organizations are analyzed, as well as various incentive programs for personnel in the field of trade, as a result of which the key features of the system of remuneration and incentives for personnel in the trade industry are highlighted.

Annotation: The article discusses issues related to the forming of the optimal budget structure of integrated marketing communications in order to improve the effectiveness of the promotion of goods and services. The joint analysis procedure is used as a tool for allocating resources to the main means of integrated communication. This statistical method allows us to take into account such an indicator as the “relative importance of attributes” given by consumers to the clearly expressed characteristics of IMC, as well as the usefulness that consumers associate with the levels of characteristics. Particular attention is paid to the issues of assessing the reliability and reliability of the results of joint analysis, as well as the possibility of their visualization. In addition to the possibilities of joint analysis, the article also discusses the technology of visualization of the results obtained and approaches to the interpretation of the data obtained. The main approaches to assessing the reliability and validity of research data are presented, special attention is paid to assessing the reliability and validity of the results obtained applying the criteria used in joint analysis.

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 article discusses the issues of VR technology in tourism. The introduction of VR technology in the tourism industry should be primarily considered as an opportunity to visit hard-to-reach tourist routes. The purpose of the study is to analyze the process of using VR technologies in the tourist activity of the Lipetsk region. The object of the study is the tourism industry that currently exists in the Lipetsk region, and modern developments concerning virtual reality technologies. The authors analyzed the needs for VR technologies in tourism in the Lipetsk region. The research was based on the study and generalization of foreign and Russian experience in the field of VR technology in tourism. Many territories that have not yet become popular are experiencing difficulties in attracting customers at the initial stage of development. The Lipetsk region is a historically valuable territory, and even now many interesting events are being implemented in the region. The use of modern augmented reality technologies in the tourism industry will allow businesses to receive additional advertising both for the company and for the territory. The authors propose the introduction of augmented reality technologies in the tourism industry of the Lipetsk region as a pilot project.

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.

Annotation: The purpose of the article is to identify the main directions of improving economic security in the field of payment systems functioning in the Russian Federation. The article reveals the main directions that contribute to international cooperation and highly effective provision of foreign economic activity in order to ensure economic security and the development of electronic technologies. Important areas of increasing economic security include the following: improving international trade security, ensuring electronic payment systems security from various threats, providing conditions for the implementation of foreign trade policy, production, industrial and economic priorities of the country, forming a system of foreign trade security in the digital economy. The author carries out a brief statistical data analysis characterizing the development of electronic payment systems and Russian foreign trade policy as well as its integration into the world economy. Innovative economic trends in the development of international relations have been identified, which have high demand and can provide an increase in trade turnover between countries, as well as inefficient areas of development of payment systems. In general, the issue of the national payment system development remains open, which affects trade policy and Russian exports. It should be noted that the increase in foreign trade turnover is not accompanied by a similar increase in capital injections and investments into the Russian economy, but is characterized mainly by capital flight. The author also considers various problems related to the impact of the pandemic on the development of electronic payment systems and economic security in the new conditions of international relations. The article concludes that the improvement of business and trade activity of our economy is possible only with the use of electronic payment systems that will help to reach new economic horizons.

Annotation: The prospects for the next stage of scientific, technical and socio-economic development of the Russian Federation are considered. The conditions under which qualitatively new socio-economic relations may arise in Russia are described. The possibilities of positive changes in socio-economic relations in society as a result of the implementation of the strategy of socio-economic development of the Russian Federation for the period up to 2030 are assessed. On the basis of the TESP-analysis model, an assessment of the probable scenarios of the technological, economic, social and political development of the Russian Federation is given. Using a combination of R. Vensil – P. Lagrange’s models and the McKinsey matrix model, an assessment of strategic plans for the country’s socio-economic development and the expected results of their implementation is given, taking into account the development by the Government of the Russian Federation of a strategy for the socio-economic development of the country until 2030 pursuant to the Decree of the President of the Russian Federation “On national development goals of the Russian Federation for the period up to 2030”. Taking into account the assessments of possible scenarios for the development of the Russian Federation in the next decade, on the basis of a SWOT analysis, the prospects for the emergence of qualitatively new social relations in the process of moving Russia to a new stage of scientific, technical and socio-economic development are predicted.

Annotation: The relevance of the article is due to the ongoing processes of public administration digitalization. The translation of public services and the implementation of accessibility, extraterritoriality and proactivity principles is designed not only to optimize public spending, but, first of all, to qualitatively change the processes of interaction between the state and society. The aim of the study was to analyze the effectiveness of the introduced electronic services and digitalization of providing public services of the Pension Fund of Russia on the basis of empirical data. To achieve the goal of the study, we used the analysis of the fund’s annual reporting data, open data and data from official sources of information. The analysis of the data reflected the explosive growth of the investigated indicators of the fund’s performance. According to the author, further digitalization of public services provided by the fund will be aimed at implementing the principle of proactivity in providing the most popular and relevant services.

Annotation: The article examines the issues of functioning and development of the country’s banking sector at the present time. It is noted that the banking sector is the most important part of the country’s financial system. One of the most important tasks of the banking sector is to ensure the uninterrupted service of the national payment system, to ensure the safety of depositors ‘ funds, and to transform these funds into loans to the economy. The article analyzes the structure of assets of Russian banks, the main place in which is occupied by lending to the real sector of the economy, estimates the volume and growth rate of lending to legal entities and individuals, analyzes the dynamics of deposit operations. Attention is drawn to the key trends in the development of the banking sector, which is changing the very paradigm of the functioning of credit institutions and the provision of their services. At the same time, the article concludes that despite all the difficulties, the Russian banking system has quite successfully passed all the tests. As a result, the Russian banking sector showed generally high growth rates in 2020.

Annotation: At the moment, cross-border payments are inefficient and digital technologies can play a significant role in their improvement. One of these areas may be the interaction of digital currencies of the central bank, the formation of agreements on multi-currency payments. The purpose of this article is to study the interaction of payment systems, how they can be included in the system of multi-currency digital means of payments and what are the potential benefits. This topic is especially relevant for emerging market economies, since the mechanism of correspondent accounts is poorly maintained in them. The methods of comparative analysis, critical and systematic approach to the study of information are used. It is noted that if central banks from the very beginning do not take into account cross-border aspects when forming the central bank’s digital currency and do not coordinate their actions at the international level, it will be difficult to get any benefits.

Annotation: In the article, the author’s team continues to study the current state, factors and conditions of socio-economic dynamics of Russian remote regions. It presents a comprehensive analysis of Omsk region in the context of its current depressive situation, a number of destructive processes and probable scenarios for further development as well. To reflect the steadily depressed state of the regions, a new term can be used – “Omskization”, which most accurately and succinctly reflects a wide range of diverse destructive processes and phenomena occurring in the socio-economic sphere, manifested in a steady decline in well-being of residents, the incessant outflow of the economically active population, a decrease in financial security, deterioration of the environmental situation etc. Modern trends in the transformation of the economy and management and their impact on the development of regions are considered, arguments are given to justify the need for qualitative adjustment of the existing regional policy and its improvement.

Annotation: The purpose of the study is to clarify the essential features (prerequisites, subjects, their targets, spheres, objects, means) of cyber-operation as an instrument of interstate military-economic competition. The relevance of the research topic is due to both the important role of cyber operations in the currently aggravated interstate militaryeconomic competition between the United States and the Russian Federation, and the lack of development of relevant theoretical provisions, as well as the practical significance of research related to the development and justification of promising directions for reducing the effectiveness of the destructive impact of cyber operations on the national economic complex of the Russian Federation. The author used such research methods as dialectical, systematic, comparative-analytical, as well as methods of scientific abstraction, induction and deduction, normative and positive analysis and synthesis.

Annotation: This article examines the problem of using the public-private partnership (PPP) mechanism in financing such a strategically important infrastructure industry as the electric power industry. The purpose of the study is to determine the specifics of interaction between the state and business in the electric power industry of different countries and the possibility of using foreign experience in Russian PPP practice. Using methods of analysis, synthesis, systematization, modeling, the authors of this article conducted a study of the organization of PPP projects in world practice, namely in the electric power industry, which made it possible to determine the key points in the development of cooperation between the public and private sectors in this strategic sector of the economy, as well as mechanisms financing of public-private partnership projects. As a result, the features of the organization of PPP in the field of electric power in industrialized countries are identified and characterized by the example of the USA, Great Britain, France, in developing countries by the example of India and Bangladesh, in countries with economies in transition (Kazakhstan). The idea is substantiated that the institutional basis of the national economy determines the choice of the PPP model. The analysis helped to determine the possibility of applying in Russia certain elements of foreign experience in organizing PPP in infrastructure industries, in particular, in the power industry.

Annotation: In the framework of this study, the main barrier to improving the well-being of people of pre-retirement age is the lack of a systematic approach to the use of financial literacy tools of this age category. The object of the study is the socio-economic processes that have causal relationships with the financial literacy of citizens of pre-retirement age. The subject of the study is the system of relations that arise in the process of forming financial literacy of citizens of pre-retirement age. The purpose of this scientific article is the structuring of financial literacy tools for people of pre – retirement age and the development of recommendations for improving their effectiveness. This article analyzes the causal relationships between financial literacy and human well-being, based on statistical data, the influence of the global trend of population aging on economic development is shown. As a result, the authors have developed a structure of recommended tools for improving financial literacy for people of preretirement age as a means of protecting their rights in the field of financial literacy.

Annotation: The purpose of the study was to generalize methodological approaches to the analysis of the state of the consumer sector of the economy and to develop the main directions for stimulating its further growth on the example of the Vologda region. The information base was provided by the works of domestic specialists dealing with the regulation of the consumer sector, as well as information from state statistics bodies. The analysis was based on general scientific (deduction, comparison, analysis, synthesis) and economic-statistical methods (average values, elementary methods of processing calculated data, index method). The Vologda Oblast was chosen as the object of the study, which is characterized by negative dynamics in the structure of the use of the gross regional product. During the systematization of scientific knowledge about the methodology for analyzing the state of the consumer sector, the main indicators were identified, through which the level of its development was further assessed on the example of a specific region.

Annotation: Geopolitical entropy, multidirectional influence of a complex of factors, complex behavior of counterparties, competition and structural risks exacerbate the problems of increasing the financial stability, value and reputation of a business based on a balanced and efficient financial mechanism. The purpose of the article is to identify and assess the trends and levels of influence of financial mechanisms on the increase in the value of the company in conditions of structural risks. The article identifies trends and directions of development of the company’s financial mechanism under the influence of external factors, financial policy, strategic management. In expanding the current interpretations in relation to the financial mechanism as a system, the author singled out innovative processes, triggers, technological moderators, control and controlled subsystems, relations as the core of financial management in a hierarchical system of methods, tools, levers of qualitative changes in value. Analysis of financial and economic indicators made it possible to identify the state and level of influence of the financial mechanism on economic value added (EVA) and the market value of companies. On the basis of a stochastic multilevel model of the formation of a financial mechanism, the author analyzes the construction of financial relations, and proposes dynamic models of increasing the company’s value. The author substantiated the platform of situational-variational influence, taking into account the dynamics and strength of the influence of factors, the changeability of conditions, options for combining elements and the adaptability of the mechanism to the external environment.

Annotation: Survival of a business under modern conditions largely depends on how well the management determines the prospects for its development. The latter depend on various parameters directly related to the company’s financial policy including sales dynamics, profit amount of and invested capital, amount of dividends paid, etc. At the same time as research by R.S. Higgins shows company’s financial policy does not always correspond to the projected rates of its development (growth) and, often, requires significant adjustments. This article considers the possibility of making informed decisions on the development of operational and strategic plans based on the concept that in financial sector is commonly called “the concept of sustainable growth (SGR – Sustainable growth rate)”. The essence of this concept is the ability to make an informed choice of financial policy related to the search for sources of financing for the resource provision of the projected (achievable) corporation development. Thus the article attempts to substantiate recommendations for adjusting company’s financial policy in order to ensure the projected pace of its development (growth). The authors carry out an analysis of methods for assessing the possibilities of sustainable growth on the example of a specific corporation under different scenarios of financial planning. Namely we determine the rate of internal and sustainable growth, identify an imbalance in forecasting of financial statements and propose possible options for managerial financial decisions.

Annotation: To make important strategic and managerial decisions, it is important to have complete and reliable information about the development trends of the municipality. The purpose of this article is to determine the problems and prospects of socio-economic development of a large city based on the analysis of the main indicators. As the object of analysis in the study, the municipal formation – the city of Vologda was chosen. The information base was the works of Russian scientists and Rosstat data. The paper considers the main indicators that characterize the labor market, demographic development, the volume of industrial production, the level of investment and wages. The problems hindering the development of the municipality are identified, which consist in the unsatisfactory demographic situation, the deterioration of engineering and municipal infrastructure, and the insufficient level of improvement of the city. The possibilities for eliminating possible risks in the implementation of the strategic priorities of the city development are identified. The research materials can be used by regional and municipal authorities, as well as be of practical interest to researchers dealing with this issue.

Annotation: The article studies topical issues of the development of the methodology for analyzing enterprise financial and economic situation. The object of the study is the processes of enterprise financial support whereas the subject is the methodological foundations of the integral assessment of the financial and economic condition of enterprises. The purpose of this article is to substantiate an algorithm for the integral assessment of organization’s financial and economic position. The analysis of sources made it possible to systematize the existing methods of analyzing financial and economic situation. The author proposes an algorithm for assessing the level of organization’s financial and economic position according to the general integral indicator based on the criterion indicators analysis such as enterprise solvency and liquidity, financial stability and asset quality level. The algorithm has certain advantages since it is based on the principle of differential analysis that simplifies the process of revealing weaknesses in the enterprise financial condition. The proposed approach makes it possible to comprehensively assess the enterprise financial and economic activities and determine control tasks for each structural unit, and forecast it for long-term periods with help of one integral indicator. The research uses the following methodology: monographic method, functional and structural analysis and comparative analysis.

Annotation: The article raises the issue of creating an appropriate valuation methodology for the organization’s buyers in order to formulate a credit policy. Nowadays, the practice of granting trade credit has become widespread in order to attract buyers and increase sales. The undesirable consequences for the organization of the debtor – a slowdown in payment turnover, an increase in accounts receivable, can be caused by the lack of clear incentives for counterparties to fulfill contractual obligations. Therefore, an important point in this case is the choice and formation of credit policy. The article focuses on one of the foundations for the formation of an effective credit policy – the assessment of buyers. The following is a brief description of the methods used for assessing the organization’s solvency. As a result, it was found that the existing methods do not provide an opportunity for a comprehensive assessment of potential buyers. However, each enterprise is primarily interested in the solvency, responsibility of buyers, in their ability to quickly and efficiently eliminate the difficulties that have arisen, therefore, this article proposes the application of the method of comprehensive assessment of the organization’s buyers based on the rating assessment and the developed scale of points for the selected criteria. The methodology uses the assessment of credit policy, indicators of the financial stability of the enterprise, in the final value it is recommended to take into account the qualitative indicators. For the acceleration and convenience of assessing the solvency of the organization, it is proposed to use automated technology using a computer program. The article provides recommendations for further improvement of customer assessment methods. Further research and development of normative values and ranges of deviation of financial indicators, taking into account the specifics of the industry, is proposed. It is also recommended to formalize the qualitative assessment indicators and develop a methodology for their further application.

Annotation: In the pandemic, small businesses suffered more than others and suffered the main losses, which were manifested in a reduction in the number of personnel, a decrease in sales turnover, revenue, a decrease in the solvency of entities. All this led to a reduction in the number of small businesses. The role of small business in the Russian economy and the problems of its development in the context of the pandemic determined the topic under consideration. The article presents the dynamics of the main indicators of the development of small business of the Ryazan region for a number of previous years. The author’s classification presents a system of external factors that have determined the development of the business in the past few years. The article presents data from various sources, which allowed the authors to objectively assess the development trends of small businesses in the region. A structural assessment of the region’s small businesses in the context of the list of pandemic-affected industries was given. An estimate of some indicators for the first half of 2020 is given. The article presents a change in the industry structure of small businesses and the importance of this change for the economy. A number of key small business issues have been identified. The role of the state in supporting entrepreneurship during the pandemic is outlined, the forms and types of this support are determined. Property support of the business is discussed in detail. The key feature of the article is the grouping of small businesses by the format of activities, the emphasis on adaptation to new business conditions. The article emphasizes the importance of digitalization of the economy, increasing in the new conditions.

Annotation: Currently, the priorities in the business environment are constantly changing. Modern technologies are being introduced everywhere: online training, remote work, communication, virtual signing of contracts. New challenges of our time have forced potential investors to reconsider their views. This determines the relevance of the research topic. The purpose of the study is to analyze one of the processes taking place in the securities market - increasing the interest of private investors in a brokerage account as an instrument on the stock market and to determine the portrait of a modern investor. This article examines the specifics and main aspects of modern investment through a brokerage account. The dynamics of the number of clients in brokerage services is analyzed in the context of open individual investment accounts and brokerage accounts. The structure of accounts of individuals on brokerage services by assets is considered, the main place in which (60 %) is occupied by empty accounts of individuals. Attention is drawn to the portrait of a modern investor, in which the motives of modern investment play a key role. At the same time, the article concludes that despite the increase in the key rate, the number of private investors will continue to increase in 2021. As the income and attractiveness of the stock market grow, the volume of assets will grow, not the number of accounts.

Annotation: The purpose of the article is to identify the features of production, regulation and cost formation in the construction industry. The article reveals the role of the construction industry in the Russian economy, the distinctive features of the industry related to the nature of its products. The purpose and modern tasks of construction industry development, its main objects are highlighted, taking into account the sufficiently detailed norms and regulatory documents adopted. Particular attention is paid to a wide range of regulatory special documents that determine in many ways the features of the formation and planning of costs in this industry. The latter are investigated. The author particularly notes that construction production is the opposite of industrial production, where production facilities are built before the start of the production process, production equipment is installed, the technology of the manufacturing process is debugged and after that the production is carried out directly. The article concludes that such a feature requires individual methods of organizing the production process and managing it. In addition the issues of registration and regulation of construction industry subjects relations, the procedure of costs formation in the form of the estimated construction cost are highlighted.

Annotation: The state regulation of tariffs is effected in the water supply industry. Its goal is in equal measure ensure the interests of consumers (quality and price) and the development of the industry. Statistical data from 2010 to 2018 indicate that goals have not been achieved: there is no significant improvement in the technical condition of the water supply network, the annual share of replaced water supply networks in their total volume in Russia is 1.1 % (the recommended standard is 4 %), and the net loss of water supply companies is 11.75 billion rubles. First of all, this situation is determined by the used regulation methods. In the same time the health and well-being of about 120 million Russian people directly depends on the stable functioning of the water supply sector. In this regard, the authors are considering the possibility of introducing yardstick pricing for water supply services. It is based on mechanisms to stimulate operating and investment activities. This will increase the water service industry efficiency. However, at present, in the Russian context, the introduction of yardstick pricing is impossible. This is based on a comparison of Russian and foreign practice. At the same time, the yardstick regulation introduction is necessary. Therefore, based on the analysis and synthesis of data, the authors identified avenue of approach to change the Russian water supply organizations data harvesting to ensure the possibility of introducing yardstick methods. In particular, the article defines the need to amend the regulations and the composition of the disclosed indicators, the use of the FSIS EIAS system as a platform for disclosure. In conclusion, the authors recommended revising the financing of investment programs of water supply organizations separately from their operating costs.

Annotation: The article examines the problems and issues of assessing the factors that affect the financial results of a telecommunications company. On the example of one of the largest companies, the assessment of factors was carried out, the applied assessment methods were considered. The analysis of the environment of indirect and direct impact is carried out using the research of consumers, suppliers, competitors. Based on the results of the analysis, it was concluded that all the main indicators and their dynamics directly depend on the company’s customers, and are also subject to changes from external factors. The article also identifies the competitive advantages and strategic opportunities of the telecommunications market. A comparative analysis of the advantages and disadvantages of methods for analyzing financial results is presented. The main goal of the study is to determine the degree of influence of financial results on the activities of companies in the telecommunications industry. In the course of the study, generalizing conclusions and conclusions are drawn about the features of the assessment of financial results.

Annotation: The state tariff policy in the field of district heating is the activity of government institutions aimed at the formation of an economically justified level of tariffs, which should ensure a balance of interests of all participants in the heat market. To this end, the authors of the article evaluated the current regulation methods and the results of their application. This paper reveals that until now, all segments of district heating have experienced economic and technological decline. Annual total losses for heat supply enterprises are estimated at 85–100 billion rubles. Investment and repair programs of heating grid enterprises are not able to provide normative values for the renewal of heating networks (actual indicators are two times lower than the standard). There is a low load of thermal power plants with a combined generation of electric and thermal energy (the installed capacity utilization factor (ICUF) is at the level of 30 %). This creates the prerequisites for an additional tariff load on consumers of centralized heat supply systems in terms of equipment maintenance. On the statistics basis, the authors determined that the tariff policy pursued by the state is not able to provide the necessary balance of interests in the heat supply markets. Therefore, the authors proposed a phased introduction of a new model for the functioning of heat energy markets with a fundamentally new method of setting tariffs using the “no more expensive than alternative sources of heat” method. It will make it possible to radically change the current difficult financial and technological situation in all segments of heat supply. In conclusion, the authors determined that with the new format of economic relations in the thermal energy markets, the regulatory environment will require new approaches to information disclosure standards in order to increase the transparency of the operation of industry enterprises.

Annotation: The study of global financial crises should help not only to understand their causes of crises but also helps to teach economists to quickly and painlessly get out of them. Society strives to improve the quality and standard of its life, all this is achieved through sustainable economic growth. It should be noted that the long-term economic growth is not uniform, and there are constant periods of economic instability. The economy has the property of cyclicality, which implies crises, growth and decreases. Society and the state always strive for the peak of economic development. However the country’s economy cannot always be at its peak as after a growth recessions always occur. Almost every country suffers from global financial crises but it is worth noting that the degree of its influence on the country’s economy depends only on how strongly the country is developed. An economic crisis is a situation in the national economy when there is a sharp decline in production. When an imbalance occurs in economic relations, a crisis occurs in the economy. Studying various directions in the economy, various reasons for the emergence of the crisis are identified. For example, the Austrian school believes that the causes of crises are the accumulation of erroneous investments when information is distorted in the market, and market participants invest in losing assets. According to Karl Marx, the market is oversaturated for market economy reasons, as well as for the producers’ desire to increase profits, thereby creating overproduction.

Annotation: The article is devoted to the study of the role of Russia in the world market for the production and export of liquefied natural gas. The author conducts a study of the role of Russia in the export market for pipeline natural gas, identifying features and changes for the period from 1985 to 2019. The analysis of the role of Russia in the liquefied natural gas export market is carried out, with an analysis of the dynamics of changes in the share and volume of exports, as well as factors influencing the change in the role of Russia in the global LNG market. A study of the dynamics of growth of exports and imports of liquefied natural gas by various countries of the world for the period 2000–2019 is carried out, on the basis of which the authors draw conclusions about the current process of the formation of the world LNG market, which has significant prospects for further development and structural transformation, as well as the potential for the participation of new players, primarily Russia.

Annotation: The aim of the work is to identify the problems of development of state policy of the Russian Federation in the field of forest protection and ways to solve them. The relevance of the study lies in the increasing role of forestry protection not only in the context of the country, but also in the world. Today, the use of the forest fund not only provides the formation of part of the GDP, but also performs environmental, social functions, expressed in the environment, soil protection, recreation, tourism, as well as in the provision of hunting and livestock. In this regard, as well as to the issue of ensuring the constitutional right of citizens to a favorable environment consistent with economic and environmental development, the state policy of the Russian Federation in the field of forest protection acquires particular importance. The main method of research was a retrospective analysis of the development of state policy of forest protection, as well as the analysis of the current state of the industry. The main result of the study is the development of solutions to the problems identified and the identification of directions for further development of forest protection policy.

Annotation: The subject of the research is the experience of public-private partnership in Europe aimed at catalyzed development and implementation of the newest technologies. The purpose of the study is to detect important and useful for many countries (including Russia и Eurasian Economic Union) methods, institutions and forms for effective technological cooperation management between state and private actors of innovation systems of countries and regions of the world economy. Methodology and methods of the study lie in the field of comparative research, synthesis of logical, historical, and systematic analysis. Experience of national and international technological PPP-forms’ creation and perfection, useful for competent state actors and private entrepreneurs qualify as results of the study. The material can be applicable for education in subjects like international and world economy, management and innovation. Author concludes that science-technological cooperation tasks under the global Industrial Revolution 4.0 become more complicated and they cannot be fulfilled without PPP-forms’ enforcement combined with development of special-purpose federal structures to support those PPPs (complimentary-type institutions to support innovation).

Annotation: The work presents the results of a study conducted to identify the motives for the consumption of organic products, and identifies the stimulating and restraining factors of their acquisition. The active development of the organic products market, both in Russia and around the world, sets scientists the task of building a “portrait” of its consumer. The subject of this study was the motivation for consumers to purchase organic food. To conduct the study, the author used a number of general scientific methods, such as analysis, synthesis, comparison, observation, questionnaire. It was found that the increase in the consumption of organic products hinders rather unsystematic perceptions of the population about them, a low level of trust in information on labels. The main stimulus is the desire of consumers to get a healthy diet. Advertising campaigns for organic products should be informational, educational, aimed at explaining the principles of organic production. The results of this study can be useful for entrepreneurs of the “organic” business to develop marketing programs for promoting their products.

Annotation: The main purpose of the presented research was to identify the features of modern trends in the expansion of reclaimed land, associated with the need to increase the profitability and productivity of agricultural land. According to the researchers, human resources, fixed capital of the Federal State Budgetary Institution of the Department of Land Reclamation, Land Policy, State Property of the Ministry of Agriculture of the Russian Federation and investments in the reclamation industry are its main points of growth that can increase the return on the industry work. Since the active development of the modern economy is primarily based on investment mechanisms, the authors analyzed the investment flows in the Federal State Budgetary Institution of the Department of Land Reclamation, Land Policy, State Property of the Ministry of Agriculture of the Russian Federation for technical re-equipment and reclamation work in the federal districts of the Russian Federation. In the course of the research, the methods of theoretical and practical analysis, development and systematization of information and analytical materials, logical and situational analysis, methods of statistical analysis, methods of processing and generalization of results were used. As a result of the study, the structure of the involvement of reclaimed land in operation and investment in the reclamation industry in the regions of the Russian Federation was specified.

Annotation: This article discusses the advantages of the ecosystem approach and the main opportunities that open up for companies when implementing ecosystem practices in their management. In the process of analyzing the essence and content of the concepts of ecosystem, business ecosystem, ecosystem approach in management practice, a comprehensive, systematic approach, methods of analysis and synthesis, and a comparative analytical method are used. The purpose of the study is to identify the advantages of the ecosystem approach for the company’s management, taking into account digitalization. The article notes that the ecosystem creates conditions for organizations to increase their technological and economic advantage, achieve their strategic goals, improve the efficiency of business processes, and improve the experience of interaction with stakeholders. Examples of successful practices of the ecosystem approach in the management of the organization are given. It is revealed that the ecosystem approach is an essential condition for modern companies seeking to implement digital technologies in their business, to take a leading position in the market.

Annotation: The purpose of the article is to systematically assess the formation and development of the domestic agricultural sector of the economy in the context of “traditional” and new problems related to the sanctions counter-sanctions policy, import substitution and ensuring the country’s food security. The methodological paradigm of the research consists in an integrated approach to the consideration of key aspects of the stated problems, scientific and practical application of the creative potential of economic history, paired categories of dialectics, as well as the methodological principle of unity of qualitative and quantitative analysis in solving relevant problems. The novelty of the results is characterized, firstly, by the “brief integrity” of the analysis, which integrates key aspects of the structural, institutional, technical and technological features of the development of modern Russian agriculture. Secondly, the conclusion about the dubious prospect and by no means obvious social effectiveness of agricultural holdings as the declared “flagships” of domestic agricultural reproduction seems new. Thirdly, despite the very impressive indicators of the development of the agricultural sector, relative to other sectors of the national and regional economy, it is hardly legitimate to consider the judgment about the achievement of food security by our country; rather, the threat of the same danger is growing, while simultaneously blocking largescale innovations in the studied sector of the economy. Fourth, the author substantiates the conclusion that it is not possible to solve the key problems of Russian agriculture within the framework of the current socio-cultural institutional paradigm of development. The scientific and practical significance of the provisions of the article is the possibility of their use for the development of a new model of agricultural development of our country.

Annotation: This article examines the measures taken in the Republic of Uzbekistan to support healthy eating in the context of COVID-19 pandemic. At the same time taking into account the exponential growth of the volume of public catering services the expediency of transforming the variables into a logarithmic model has been proved on the basis of formulas. We also studied the activities of “Samarkand” restaurant. If we look at the activities of this restaurant we can see that in 2020 the benefits from restaurant activities have dropped sharply due to the negative effects of the coronavirus pandemic. Pandemic of coronavirus infection COVID-19 negatively affected on almost all sectors of the economy. Since 2017 the restaurant has begun to widely implement digital technologies in its activities in particular fulfillment of orders, waiter-chef communication and online orders all of which led to a sharp increase in profits in 2018 and 2019. Despite the negative impact of COVID-19 pandemic the restaurant has maintained its position in the catering market thanks to online ordering and delivery services.In addition the restaurant has radically improved the quality of service through the form of staff, culture and various shows. In our opinion the goals for the development of the public catering sector are influenced by such factors as income, inflation, the volume of grown agricultural products and the size of the population. According to our analysis population growth will allow a rapid increase in the total volume of catering services. This situation can be explained by the natural growth of consumers with the growth of the population. The author has developed and implemented at the macro level proposals and recommendations for the further strategic development of services at public catering enterprises and improving the quality of services.

Annotation: The article considers the goals of strategic development of customs service in accordance with the hierarchy of their formation. According to the theory of customs management, the customs is considered as an institution that exists in conditions of continuously changing reality. In this regard, supranational, national and departmental levels have been identified, which consistently form key milestones in the development of the department. The main focus is on the consideration of strategic documents, because they are the basis for the subsequent actions of customs authorities. It is clear that the development areas are consistently specified in the chain of documents of the integration association, national programs, the Strategy for the Development of Customs Authorities until 2030 and the corresponding action plans. Digitalization and improvement of the quality of customs services ignore some important aspects of customs policy. But the main trigger for the sustainable development of the Russian economy is the reorientation of the economy towards the creation of non-resource advantages. Customs service have the necessary set of mechanisms, technological reserves to create new centers of concentration of economic efforts. The prerequisites for the evolution of customs as an institution are critically assessed. In addition, Russian reality has specific features that should be reflected in strategic development documents. Possible ways to unlock the unrealized potential of Russia are contained in the materials of experts of international organizations. The financial sector, logistics, involvement in global supply chains and investment attractiveness make up a wide and not yet covered space for creating an open and competitive Russian economy. Taking into account the theory of institutional development and the practical comments of World Bank analysts, the author formulated conclusions and proposals.

Annotation: The article examines the relationship between foreign direct investment in the economy of the Russian Federation and digitalization: the digital economy is of great importance for investment, and investment, in turn, is extremely important for digital development. A study of the impact of multinational companies on the global economy in the context of business digitalization is conducted. Both positive and negative aspects of this influence were identified. The author identifies the factors that caused a decrease in the intensity of the processes of transnationalization of the economy. The analysis of direct investments in the Russian Federation of the largest TNCs is carried out. It was revealed that the leader in the rating of the largest foreign companies in Russia has changed for the first time. The article defines that the development of TNCs is characterized by a new round, which is associated with the transition of systems at different levels to the digital economy. The author analyzes the partner countries that make direct investments in the Russian economy. The leading countries in terms of foreign direct investment in the Russian economy in 2020 were identified. The author analyzes the strategy of digital transformation by country. Based on the analysis, the author concluded that in order to stabilize the situation and develop foreign economic activity, it is necessary to widely introduce digital technologies into the economy.

Annotation: The article deals with the problem of the development of the regional economy in accordance with the laws of the formation of the supply of resources, goods, capital and other material goods. The characteristics of Russian regions by the level of a comprehensive assessment of economic development in the context of the proposed classification groups are studied. The article examines the issues of determining the economic potential of Russian regions as a set of natural, economic and information resources that ensure the complex territorial development of a subject of the Russian Federation. The central place is given to the establishment of key indicators of the effectiveness of industrial development and territorial planning. At the same time, the performance indicators of individual regions of Russia in terms of the level of sustainability of industrial development are analyzed. The article examines the system of indicators of the economy of the territory of rural and / or urban services through the prism of territorial planning of the industry of Russian regions. The reasons and conditions for investing in fixed assets are studied; factors of growth of the effects of scale of production and innovative development of urban economy in the subjects of the Russian Federation with the best national practice of organizing industrial production and territorial planning: the Republic of Tatarstan, the Tyumen Region, the Krasnodar Territory, the Republic of Karelia, the Leningrad and Belgorod regions.

Annotation: The article discusses assessing the influence of factors on the efficiency of the enterprise. The analysis of variance procedure is used as a support in the management decision-making system. It carries out the assessment of the dependence of the enterprise efficiency on two independent variables, such as personnel policy type and the enterprise brand presence. Particular attention is paid to assessing the reliability of the analysis results as well as the possibility of their visualization. In addition to variance analysis possibilities the article also examines the range of application of statistical methods of data processing, such as regression, discriminant, factorial, cluster analyzes and multidimensional scaling widely used in management. The main criteria for assessing the reliability of research data are presented as well as the approaches to their definition and their calculation formulas. Special emphasis is put on the criteria used in variance analysis.

Annotation: The article examines the prerequisites and features of the formation of the Russian management model, conducts its critical analysis related to the presence of significant shortcomings in it and the deployment of a number of destructive processes. Modern trends in the transformation of the economy and management and their impact on the development of Russian management are considered, arguments are given to justify the need for a qualitative adjustment of the existing system and its further improvement. The authors come to the conclusion that only deep knowledge in the field of modern management, continuous development of managerial competencies can provide much-needed business efficiency, create the necessary prerequisites for a large-scale reorganization in conjunction with the modernization of the management system in our country and the strengthening of a favorable business climate. Only in this case, we can expect an influx of investment, ensure a predictable and fair macroeconomic policy, and implement a structural adjustment of the economy.

Annotation: Was analyzed best practices of public administration and makes assessment’s the possibilities of implementations its practices in system of state administration the Republic of Kazakhstan. Achievements of goals the research is possible throw analysis of influence the digitalization on the process of regional administration, study of international experience in the process of costs optimization and lower transaction costs. During the pandemic the states staying in very seriously situation, important to watch assess to decision-making process and the effective design of organizational structures are taking place. To answer the research questions was used the case study method. It is concluded that in the post-crisis period, the main direction of the development of regional management will be the need to revise the models of socio-economic development.

Annotation: The article presents an analysis of the possibilities for the development of the socio-economic potential of the territory. The essence and structure of socio-economic potential is analyzed, the factors influencing its formation are revealed. As a hypothesis, the author substantiates the possibility of the influence of a number of actions of the regional authorities on stimulating economic development. The results of an expert survey are presented, which demonstrated the importance of development in key sectors of the economy, including through the development of clustering. The analysis of the implementation of cluster development in the region is carried out, based on theoretical studies, the possibilities of developing the existing clusters of the region are substantiated. The advantages of functioning of the existing clusters in the region are revealed. It has been proven that existing clusters are not a perfect system that should be developed. Using the example of the confectionery cluster, it is proposed to develop the structure of the cluster by including new enterprises in it that provide confectionery manufacturers with the necessary raw materials and equipment.

Annotation: The main purpose of applying analytical procedures in an audit is to identify the presence or absence of unusual or incorrectly reflected facts and results that require particular auditor’s attention. Analytical procedures should be performed at all audit stages from the planning to final ones. In certain cases these procedures help to identify operations that require mandatory verification, which could not be detected when building an audit sample. The reform of the federal accounting standards and in particular the inventory accounting standard requires a revision of the current set of analytical procedures in order to ensure a qualitative audit of inventory accounting in accordance with the requirements of current accounting legislation. The article presents a list of analytical procedures for inventory accounting, taking into account the new provisions of the accounting standard 5/2019 “Stocks”. In addition, the regulations for carrying out analytical procedures for inventory accounting based on the requirements of ISA 501 and ISA 520 are presented.

Annotation: The coronavirus pandemic has affected every area of public concern. This has been manifested in the exacerbation of unemployment and inequality, fall in the enterprises’ revenue and income of the population, vulnerability of certain groups, online activities, etc. The article was devoted to the role of social innovations in solving problems of territorial development in the context of the COVID-19 pandemic. It was shown that both existing projects and initiatives created under the influence of the epidemiological factor have made a significant contribution to overcoming consequences of the spread of the coronavirus. Special attention was paid to social entrepreneurship as one of the main agents of social innovation, which promptly responded to the challenges of the new reality. The study addressed the key aspects of the development of social entrepreneurship and ways of transforming its activities during the pandemic. It established that social enterprises have adapted to the ongoing changes. The paper also highlighted the role and main measures to support social innovation and social entrepreneurship in Russia and abroad. In conclusion, it was noted that the need for targeted support of social entrepreneurs.

Annotation: This article examines and analyzes the prospects and opportunities for using digital technologies in auditing. The most significant technologies that can influence the transformation of audit activities, changing and simplifying the conduct of audit procedures, are identified. The dynamics of the introduction of information and communication technologies in organizations is studied, the relevance of the process of transformation of audit activities under the influence of digital technologies is clarified, and a forecast of possible ways of developing audit activities under their influence is made. The degree of influence of information technologies on the scope of functions performed in the field of accounting and auditing, depending on the level of qualification of specialists, is studied. Special attention is paid to the study of the possibilities of using modern digital technologies in relation to audit activities, and the possible directions of their integration are investigated. Based on the material studied, the authors assume about the possible transformation of the activities of audit companies.

Annotation: The article examines the issues of regulation of the accounting system of commercial organizations, and in particular, such an element of it as the accounting document management system. Attention is drawn to the legislative and regulatory documents regulating this organizational area of accounting, as well as to the changes that have been adopted for introduction since the beginning of 2022. A critical analysis of the norms of federal legislation and the new accounting standard in the field of documents and document management in the accounting of commercial organizations is given and a number of proposals are made to optimize the regulatory standards. The author’s format of the federal accounting standard in the field of documents and accounting document management is proposed, which, according to the authors, is more consistent with the level of development of accounting science and practice, the needs of users of accounting information.

Annotation: The article proposes measures to improve inventories audit. It develops working documentation and regulations for inventories audit. An audit must be accompanied by mandatory documentation i.e. a presentation of the received customer’s (client’s) information in working audit documentation. The forms and content of the working documentation are provided by the rule (standard) of auditing. The main working documents of the audit include the following: plans and audit programs, descriptions of the procedures used by the firm and their results, customer’s (client’s) explanations and statements, copies including photocopies of customer’s (client’s) documents, description of the internal control system and organization of customer’s (client’s) accounting, analytical documents of the audit organization. Working documentation can be created by an auditor or received from a customer (client) or any other persons. The composition, number and content of documents included in the working documentation of the audit are determined by the audit form based on the work nature, type of audit report, the nature and complexity of customer’s financial and economic activities, the nature and condition of accounting organization and internal control of the customer (client) and the required level of guidance and control over the work of auditors when performing certain procedures. The auditor’s working documentation should be easily readable, complete, understandable and reflect the conditions of a specific audit or the issue investigated in the audit.

Annotation: The article deals with the competence approach in an industry company. With the competence approach, the norms and requirements for employees are formed, it determines the goals of the educational process and evaluates the educational results, and the already accumulated experience, knowledge, skills and abilities of employees are human capital that must be managed competently and with dignity. The implementation of the competence assessment system is presented as a complex and lengthy process, accompanied by a change in the corporate culture and thinking of managers and managers. However, the formation and application of the competence model will allow the industry company to use the human resources potential most effectively. The competencies that are presented in the reference profile by level are described, and based on the competencies and the compiled reference profile, a reference competence card was developed for the position of ticket office cashier, which can provide the company with a stable competitive advantage in the market.

Annotation: The article presents the main approaches to the information support of marketing solutions from the point of view of the regional aspect, and in particular the formation of the image of the region. Special attention in this article is paid to the problems of formation and use of integrated marketing information systems. The article analyzes the main problems and directions of information support. The main approaches to the formation of decision support systems are characterized, and the directions of integration of information systems are investigated. The article considers the directions of integration of marketing information systems, considers the examples of practical application of decision support systems. The article describes the technology for assessing the main factors that affect the formation of the image of the region, and presents the technology for clustering target audiences. The procedure of cluster analysis is described. The interpretation of the results of the analysis allows us to draw conclusions about the most.

Annotation: During the audit of accounts payable, the auditor may need to evaluate the internal controls applied by the audited entity to determine the ongoing work to identify, timely repay and determine the reasons for writing off the organization’s accounts payable. In this regard, the assessment of the internal control of the audited entity for working with creditors is an important aspect of the audit of accounts payable and its write-off, in particular. The purpose is to present the format of a working document for testing the internal control tools of the audited entity for working with creditors. Results: The article presents the format of a working document for testing the internal control tools of the audited entity for working with creditors, which will allow the auditor to identify problematic areas in the internal control system for accounting for accounts payable of the audited entity.

Annotation: Cost accounting plays a crucial role in ensuring agricultural organization effectiveness, as it ultimately enables systematization and optimization of costs. The article presents the peculiarities of accounting costs organization in crop production as the basic agricultural industry specialization. The author highlights the main elements of the cost accounting organization as a system for managing costs. An accounting policy role has been defined in the cost accounting system and an accounting policy has been structured. The author presents a classification of factors determining peculiarities of cost accounting system organization and affecting individual elements of accounting policy. The basic cost structure in crop production is determined based on the assessment of the experience of agricultural organizations. The author considers the applied methods of cost accounting and presents the conditions that determine them. The article describes the mechanism to form individual elements of accounting policy as the basic internal regulatory document of accounting. The proposed algorithm is based on the author’s system of factors affecting the industry.

Annotation: The article examines the issues of effective management of the competitive potential of corporations in the IT industry. It is noted that the competitive potential is one of the most important tasks of improving the mechanisms of competitiveness of enterprises in the IT industry, which influence the activities of all economic entities of the state. The problem of the development of the competitiveness of corporations in the IT industry is analyzed, which is associated with insufficient government strategies, which consider only individual tasks that are solved with the help of information technologies. Attention is drawn to the key stages of the formation of the mechanism for managing the potential of the IT industry corporation. The purpose of the article is to substantiate the main directions of increasing the competitive potential of the IT industry corporation. Main results: the article outlines the main ways to increase the competitive potential of the IT industry corporation. The study concludes that the main goal of increasing competitive potential is to identify and analyze the components of competitiveness, to develop management methods.

Annotation: The problem of the technological gap with developed countries is relevant for modern Russia. Its strategic documents highlight the importance of developing industries that produce high-value-added products. The article discusses the main indicators of the high-tech sector development, which are fixed in the strategy of scientific and technological development of the Russian Federation. To assess the possibility of achieving the Strategy’s targets and determine the state of high-tech industries in the country, the dynamics of these indicators since 2010 was analyzed. The research is based on the works of Russian scientists and Rosstat data. In the course of the work, it was proved that the growth rate of the high-tech sector indicates the presence of stagnation processes. The results of the study showed the need to create cooperative relations between enterprises and research organizations, as well as the importance of commercialization of domestic high technologies through their introduction into production processes. The main problems of implementing the Strategy are identified and several recommendations are given to help overcome them.

Annotation: The work examines the modern standard of living of the Russian population. In this regard, it is now vital to address the issues of raising the standard of living of citizens of the Russian Federation, to remove social tensions in society. The author analyzes the regulatory framework that defines the concept of “living standards” in the legal field, and also establishes equivalents close to this concept that can convey its essence and meaning. This paper analyzes the concept of “decent living standards” of the country’s population, gives a rating of the regions of Russia by income of the population, formulates a conclusion about the absence of any trends to the economic recovery, the growth of living standards of the Russian population. The article notes the directions of support and growth of living standards of the Russian population at the current stage according to the approved decree on national development goals of Russia until 2030.

Annotation: The social and economic impact assessment of social-oriented scientific developments is aimed at supporting decision-making on investments in projects that transform such social novation’s into innovations. The article shows the increasing importance of human capital in various sectors of the economy. An attempt was made to expand the existing methodology and method for assessing the effectiveness of scientific developments of the economic profile, based on the classical principles of investment management. A system of indicators for assessing social and economic effects, as well as factors that make social innovations more popular in the social sphere, has been proposed. The authors propose a comprehensive system of indicators for assessing the social impact of implementing the results of NTD in the social sphere at various levels, based on the factors of social satisfaction of citizens and satisfaction with the working conditions of employees. In conclusion, the authors propose to cite a number of factors that can increase the rate of implementation of social developments and, accordingly, increase the effectiveness of this mechanism.

Annotation: The article provides a comparative analysis of approaches to determining the quality of life of the population as the most important strategic factor in ensuring national and global security, not only on the basis of assessing the basic living conditions of people and the effectiveness of their life, but also the population’s own attitude to these factors. Modern approaches to defining the content of the concept of “quality of life” are analyzed, and the system of indicators for assessing the quality of life according to The United Nations methodology, as well as other alternative methods, is analyzed. A new methodology for measuring and evaluating the quality of life of the population in modern society is proposed. It takes into account such important indicators of living conditions as public safety, social stability, energy, transport and information infrastructure, as well as the duration of healthy life of people. It is shown that one of the critical factors of national security is the social stability of society, and to ensure it, it is necessary, first of all, to reduce the level of social stratification and poverty.

Annotation: The purpose of the article is to identify the main areas of improving economic security in the sphere of foreign trade activities of the Russian Federation. The article reveals the main strategic ways to promote international cooperation and highly effective provision of foreign economic activity. The main directions of improving economic security include: improving the competitiveness of the national economy; ensuring export security against external threats and risks; providing conditions for realization of national, production, industrial and foreign trade priorities of the country; the formation of a system of foreign trade security in the digital economy. A brief analysis of statistical data characterizing the foreign trade policy of the Russian Federation and its integration into the world economy was carried out. Political and economic trends in the development of foreign economic relations have been identified, which have both highly effective “growth points” and ineffective ones. In general, the problem of reducing Russian exports remains, since an increase in foreign trade turnover is not accompanied by a similar increase in revenue due to capital leakage. Current issues related to the impact of the pandemic on economic security and the reorientation of several exports to new markets are being considered. The article concludes that the establishment of business and trade activity of our state through the customs industry will help to defeat the coronacrisis and reach new frontiers of economic development.

Annotation: The article is devoted to the development of the author’s mechanism for identifying, assessing and monitoring the conditions for the economic development of the Arctic zone of the Russian Federation. The article analyzes the natural resource potential of the Russian Arctic zone. It is shown that for the Russian Federation, the issue of “returning to the Arctic” is important because it will allow the sectors of the domestic economy to receive an additional impetus for development, to form an economic, social, scientific, technical and educational structure that will ensure the production, transportation, processing of oil and gas, the creation of new knowledge that will contribute to the development of new industries. The implementation of economic policy on the principles of sustainable development (as a set of measures in the tax, budget, investment, innovation and other spheres) of the Arctic zone of the Russian Federation is an extremely difficult and urgent task that requires taking into account a large number of factors, both external and internal. In this work, the main attention will be paid to the oil and gas potential of the Arctic region, since against the background of the global importance of hydrocarbons and in the context of the politicization of the energy sphere of international life, it is the prospect of developing the hydrocarbon resources of the Arctic shelf that seems to be an urgent task facing the Russian Federation. For the full implementation of the energy potential inherent in the Arctic region, a well-oiled mechanism for identifying, assessing and monitoring the conditions of economic development, the draft of which is proposed in this article, is important. In addition, this article proposes an organizational structure, as well as the rights and obligations of officials who should be included in the proposed Arctic Management Council. It is assumed that this Council will implement the proposed mechanism for the economic development of the Arctic zone of Russia.

Annotation: The topic of social protection of the low-income strata of the population becomes most relevant in times of crisis. The purpose of this study is, based on the analysis of the social protection system and a survey of the population of the Yamalo-Nenets Autonomous Okrug (Yamalo-Nenets Autonomous Okrug), to identify the main problems in the provision of social support. The research methodology is based on a systematic approach that includes methods of analysis, synthesis, logic, polling and observation. Statistical methods of data processing are applied. The main results of the study are to present the current system of social protection of the population in the Yamal-Nenets Autonomous Okrug, to identify the needs of the population in social assistance and problems of the functioning of the system of social protection of the population. Among the main problems are highlighted: low level of funding, shortcomings in targeted support, problems in the organization and management of social protection in the Yamalo-Nenets Autonomous Okrug, low level of public awareness of social support measures. The identified problems can be considered when developing social protection programs in the YNAO.

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Annotation: The article examines the processes occurring in the global economy, their impact on foreign economic activity and the policy of the Russian Federation in this area. The foreign economic policy of the state should be aimed at expanding the sales markets of domestic goods, strengthening the country’s position and the competitiveness of the economy in global trade. The processes that occur in world trade in goods and services are dissonant. The article explains the causes of conflicting trends in the global economy. On the one hand, this is a weakening of globalization processes, on the other hand, the strengthening of protectionist measures, the protection of the domestic market by countries as a reaction to the consequences of the 2008–2009 crisis. The “economic wars” between the United States and China also have a negative impact on the global economy. The article analyzes the foreign economic activity of Russia, explores the causes of negative trends and the problems. The results of the research are the identification of the problems of the foreign economic sector of the Russian economy, the identification of perspective areas of international cooperation in the economic sphere.

Annotation: The article describes an emerging trend in Russian initiative budgeting (IB) – independent municipal practices aimed at involving citizens in making decisions on budget expenditures. The purpose of this work is to outline the importance of comprehensive support for these processes from regional and federal authorities. In 2020, the municipal IB practices received legal enforcement in the federal legislation on local self-government. At present local authorities face the challenge to develop and introduce IB in their work. In 2019, the municipal IB practices were implemented in 24 regions of the Russian Federation. In a number of regions, high indicators of IB development at the municipal level are the result of the policy pursued by the financial authorities. Using the data of IB federal monitoring, the article presents an analysis of the processes in the Russian municipalities, including an overview of existing support measures and motivational mechanisms. It considers the Russian municipal practices and international cases of participatory budgeting support at the municipal level. It is concluded that in addition to regulations and incentives, the most important measures are: awareness-raising, training, consulting support and monitoring of the quality of implementation.

Annotation: Small businesses are an important category for the economy of a region or country. Even though not all these organizations meet the criteria for conducting a mandatory audit, conducting an initiative audit increases the degree of confidence in the reporting of these organizations. However, conducting an audit in organizations that are small businesses has certain features due to their use of simplified methods of accounting and reporting. At the same time, at the planning stage, the auditor should evaluate the right of the audited entity to use simplified accounting methods by performing audit procedures. The article presents the formats of working documents that can be used by the auditor when conducting an audit of small businesses at the stage of planning and performing substantive audits. The article elaborates in detail the regulatory and legal framework for determining the object of audit activity, examines and clarifies the main criteria that make it possible to classify an economic entity as a small business entity.

Annotation: In the article, the author considers the features of income distribution in situations of monopolization of the market. In such markets, due to a violation of the competitive balance, one or several very large enterprises are able to control the size and quality of the supply, as well as the price, which leads to an uneven distribution of income. The author claims that the unearned income that made and appropriated by the monopolist should be considered as monopoly rent or monopoly revenue, depending on whether this income is the result of an unfair distribution or the result of pumping wealth beyond the added value created. The author is inclined to consider various kinds of competition restrictions as the source of such phenomena as monopoly rent and monopoly revenue. The greatest attention in the article is paid to the consideration of monopoly rents and its theoretical calculation. In the calculations, it is proposed to build on the indicators achievable in conditions of perfect competition.

Annotation: In the article, the authors try to summarize the basic theoretical principles and key characteristics of the research object identified by several researchers, and to trace how these parameters are manifested in modern practice in Kazakhstan. This topic relevance lies in the fact that in present-days world conditions the high competitiveness of countries, as well as companies, is ensured by the degree and speed of a creative economy development in them. The purpose of this study is to clarify the creative economy prerequisites and basic characteristics, options for naming an economy with similar characteristics, as well as an analysis of the institutional factors contributing to its development, and the creative economy current state in Kazakhstan. This work results have been some thematic and theoretical generalizations, developed visualized materials, revealed new terms formulated by some of the studied authors, as well as characteristics of domestic and foreign experts on the level and prospects of both creative economy and industries development in contemporary Kazakhstan.

Annotation: The coronavirus pandemic has become a new challenge for both the individual country and the global economy. The conditions of instability forced regulators to quickly take a package of response measures to mitigate the economic consequences. The purpose of this article is to provide a brief overview of countries ‘ fiscal measures during the development of the COVID-19 pandemic. Methods of comparative analysis, critical and systematic approach to the study of information are used. It is noted that the response of fiscal policy to the emerging crisis was prompt and went in tandem with monetary policy. Advanced economies have implemented more extensive fiscal measures than emerging markets. The features of this trend are revealed: developing countries have a narrower fiscal space compared to developed countries. In addition, they have tightened their funding conditions due to the pan-economic shock, which also constrains their fiscal measures.

Annotation: The article deals with current problems of management and execution of local budgets in 2020. The situation that has developed in connection with the spread of the coronavirus pandemic has made major adjustments to the work of financial authorities. The economy of the city district faced a significant decline in business activity. In order to achieve a balanced budget performance at the municipal level, steps were taken to provide financial support to organizations belonging to the real sector of the economy. The article describes the situation of optimizing budget funds to ensure budget balance. It was necessary to reduce non-recurrent expenditures, which negatively affected the industries tied to the budget. Implementation of the decisions taken to optimize expenses was multi-vector. Tools and mechanisms were put in place to quickly implement measures to ensure budget balance, prevent cash gaps, and respond quickly to changes in revenue. Attention is drawn to such aspects as the continuity of work, the transfer of employees to a remote format. In a short time, specialists were transferred to remote workplaces, issues of interaction in these conditions were considered, and interaction with specialists from higher-level structures was determined. The experience of implementing software and new technologies for budget execution in new conditions is considered. The integrated automation of the budget execution procedure, which has been tested in all municipalities of the Moscow region, allowed both financial authorities and chief managers and recipients of budget funds to work in a single information base. The introduction of software and new technologies was not intended to provide remote work opportunities for employees of the financial authority, centralized accounting departments and institutions. It provided accessibility for individual jobs, as well as delimited access to data and functions. The experience of the Shchelkovo city district has shown a positive example of solving difficult economic situations.

Annotation: In the framework of this study, the absence of a systematic approach to working with innovations, the complexity of company transformation, the bureaucratization of processes, and the lengthy time frame for making decisions are identified as the main barriers in introducing innovations. According to the authors, the reason lies in the lack of new competencies for commercializing products both in the scientific community and the business environment, and among large companies. Over the past few decades, many Russian companies have not had time to adapt to new mechanisms of interaction and continue to use outdated management methods, internal resources and their own research base. This article presents the current model, which, using the strategic approach, will allow Russian companies to become more open to innovations, change their management structure and more efficiently introduce new technologies and solutions using various tools that have been widely used in Russia and the world in recent years.

Annotation: This article discusses the development of FinTech and Big Data in the financial sector. It is revealed that the financial industry is rapidly moving towards data-based optimization, and organizations must respond to these changes in a timely manner. Financial and banking services are becoming more accessible, and the impact of technological innovations is very diverse. Big data problems in Finance are identified. The incentive to invest and implement data analysis tools and methods is huge, and businesses will need to adapt, innovate, and develop strategies for the emerging digital market. Big data is characterized by the following: the main volume of data, the speed with which it is processed, and a wide range of data. Data Analytics has expanded to the technological fields of machine learning and artificial intelligence. Along with the development of computer methods of data analysis, analysis relies on traditional statistical methods. Ultimately, data analysis methods are applied in two ways in an organization: big data analysis is processed by streaming data as it becomes available, and then batch data analysis is performed as it is created to search for behavioral patterns and trends. As data generation increases, various methods that manage this will evolve. As data becomes more insightful in its speed, scale, and depth, the more it spurs innovation. According to statistics, the revenues of the global big data market for software and services will increase from 42 to 103 billion USD by 2027.

Annotation: The article deals with the problem of formation and analysis of foreign direct investment in the Russian Federation. The study of concepts and definitions: “foreign direct investment”, “classification of foreign direct investment” and “forms of ownership of investors”. The analysis of direct investment in the Russian Federation by institutional sectors of the economy is carried out. Considering these trends, it was found that the largest share in the structure of foreign direct investment was accounted for by debt financial instruments. The article defines the tasks related to the movement of foreign direct investment in Russia and abroad. Based on the assessment of current trends in the world economy and the review of mutual trade of the BRICS countries, the factors of increasing the inflow of foreign investment are identified. The article examines the current state of capital flows in foreign countries and analyzes the indicators of capital investment in countries with a significant drop in direct investment. This article is aimed at improving the quality of the country’s investment policy, considering possible trends in its further integration into the system of international economic relations.

Annotation: The article deals with the influence of factoring operations on the turnover rate of working capital on the example of 15 companies in the packaging industry, selected due to the peculiarities of their production process, characterized by minimal seasonal fluctuations and selling products exclusively to wholesale buyers. Companies were grouped by the degree of involvement of receivables in factoring transactions into three categories: the first group includes 5 companies, handed over to the factor of about 75 % of accounts receivable, the second group including 5 companies that gave the factor of about 40 %, and the third group of 5 companies presented a factor of about 15 % of its receivables. The main purpose of the study is to determine the degree of influence of factoring operations on the acceleration of the turnover of current assets of the organization, depending on the share of accounts receivable transferred to factoring. The results of the study showed that 67 % of the companies selected for analysis confirmed the assumption that with an increase in the volume of financing of factoring transactions, the speed of turnover of working capital significantly increases, which ultimately allows us to determine the presence of a strong inverse relationship between the studied variables.

Annotation: This article examines the development of the Danish economy, which is clearly working well. Growth was at its fastest in a decade last year, and the output gap seemed to narrow for the first time since the global financial crisis. The labor market has strengthened, and opportunities are being constrained in the financial sectors. Wage growth is consistent with productivity while inflation remains subdued. The financial situation continues to improve, and the public debt remains stable. This article contains figures and tables for several years. Key financial vulnerabilities include high levels of household debt amid high property valuations after a long period of weak financial conditions. There were also signs of risk in some sectors, such as commercial real estate, Taxation in Denmark is based on tax obligations under domestic law as an ordinary tax resident or non-resident. Denmark’s financial protection system and crisis management system, including Bank rehabilitation, have improved significantly.

Annotation: The article examines the issues of practical application of methods for assessing the effectiveness of the accounting system, gives a definition of the accounting system of the company, its effectiveness. Various theoretical approaches to the definition of key concepts included in the accounting system of domestic organizations in the framework of RAS are considered. The article defines the place and role of the accounting system within the company’s information field. Various approaches to quantitative and qualitative assessment of an organization’s accounting system are considered. The effectiveness of the accounting system is evaluated on the example of the domestic organization Vector-it LLC. The accounting system of the organization fully provides all users of management information with reliable and timely data for planning, control and other business operations. The efficiency of the accounting system plays a special role not only in the internal processes, but also in the management of the company’s foreign economic activity. Considering the emerging trend of active participation of owners in the management of the company, the importance of information in the accounting system is constantly increasing. This can explain the relevance of the topic of this article.

Annotation: At present, the activities of Russian business are characterized by a complication of methods and forms of interaction between business entities, unpredictability of risks, and increased competition. In this regard, an increasing number of enterprises are realizing the need for conscious and effective management of financial activities. Financial policy is the most effective tool in the long-term management of the financial activities of the enterprise, which is subordinate to the implementation of the goals of its general development in modern conditions of significant changes in the macroeconomic nature and uncertainty. An effective financial policy of an enterprise should include not only financial support for the work of a business entity, but also the achievement of the economic interests of participants in a business transaction, the growth of well-being of the owners of the enterprise. Nevertheless, financial policy is influenced by the external and internal environment, which requires its goal-oriented and phased formation, as well as the implementation of financial measures by interacting with the procedural and technological elements of the strategic management system and its resource components. The development of an effective financial policy of the enterprise involves the construction of the most appropriate system of managing the financial resources of the organization, in order to achieve the goals of its functioning, which are expressed in maximizing profits, ensuring financial stability and investment attractiveness. The content of the article includes a description of approaches to the formation of a sustainable financial management system in an enterprise in a dynamically developing market, as well as key parameters for the implementation of an effective financial policy of the enterprise, which is now considered a complex and urgent problem. It is noted that the formation of an effective financial policy of an enterprise should be based on a whole range of tools, which include: tools for redistributing resources, attracting resources and preventing risks.

Annotation: The article examines the issues of assessing the effectiveness of customs authorities in accordance with the legislation of the Russian Federation, as well as possible solutions to problems in the digital environment. Digitalization of the Russian economy dictates the need to study the activities of customs authorities in the context of their functional purpose on the basis of new approaches that should reflect aspects of budget filling, economic security of the Russian Federation, information and analytical activities, etc. in the new information environment. Digital representation and provision of information today represents a new trend in the development of the world community, which becomes the basis for improving the economic efficiency of any organization. To date, the use of digital information technologies provides a functional component of all technological, foreign economic operations of customs authorities. The study of the digital approach to the content and assessment of the activities of customs authorities is natural and obvious, as it is caused by the requirements of the current information environment. This is primarily due to the fact that in modern conditions in the activities of the customs service, not only the Declaration flow of electronic format is increasing, but also the powers of the electronic Declaration centers themselves are increasing. Russia’s rapid integration into the global economic space is based, among other things, on the digitalization of the customs service, which will increase the efficiency of its activities with a positive effect on the Russian economy as a whole and on all participants in foreign economic transactions. Improving the system for assessing the efficiency and effectiveness of customs authorities should consider the ongoing changes and, accordingly, will increase the level of management efficiency.

Annotation: This article describes the problems of economic incentives for recycling consumer waste in order to reduce the share of waste generation and disposal. Extended producer responsibility is considered as the most effective mechanism for economic incentives to solve the environmental problem of waste accumulation in the environment, proven by world practice. The study analyzed the dynamics of the government of the Russian Federation setting recycling standards in the environmental collection system as part of the extended responsibility of the manufacturer from 2015 to 2020. Changes to the regulatory framework governing waste disposal are being worked out in detail. We describe the nature of utilization norms, environmental fee and extended producer responsibility, reflects the shortcomings of the system, recommendations for improving the system of extended producer responsibility in the Russian Federation in the part establishing standards utilization at 100 %. Indicators of standards for waste disposal from the use of goods in 2015–2020, grouped by type of materials, are given.

Annotation: The paper examines the impact of the environmental agenda on global trade processes, including the area of rulemaking, on the example of the influence of EU Carbon Border Tax on Russian external economic activity. It is suggested that such restrictions become a harbinger of a new global economic reality, since the transition of the rule-making initiative in the field of green economy to European states, which is not formally prohibited by the WTO rules, presents an opportunity for the development of protectionism and the introduction of barriers for goods produced not in accordance with environmental standards. Possible threats to the introduction of the EU carbon tax for Russia, whose industry is characterized by a high level of carbon intensity, are investigated, among which the loss of both European trading partners and Asian markets are noted. The article notes the inevitability of the negative impact of the environmental agenda on the sustainable development of Russia in the short term, as well as the long-term benefits of restructuring the economic model. This study examines the context and possible scenarios for the implementation of the EU Carbon Border Tax and suggests measures to improve energy efficiency and competitiveness of Russian exporters, considering the current context of decarbonization in Russia.

Annotation: The article examines the issues of development and formation of “green” financing in Russia. It is noted that currently “green” financing is becoming an integral component of achieving global and national sustainable development goals and forming a “green” economy, defining new environmentally sustainable contours and prospects for the development of the international financial system due to the active growth of the “green” segment of the global financial market and responsible investments. Financial and economic instruments in the “sphere” of the green economy, the specifics of the formation of “green” Finance in the country, as well as factors that hinder their development are analyzed. Attention is drawn to the fact that the investment paradigm itself is changing in favor of so-called transformative investments, or influence investments, which correspond not only to a certain level of economic expectations, but also have the potential for social and environmental impact. At the same time, the article concludes that there is a need for systematic, planned and coordinated institutional design of a multi-level system of various financial instruments, taking into account the characteristics of different types of investors, their incentives to implement “green” projects, as well as the potential effects of implementation.

Annotation: The article examines the development and state regulation of public non-financial reporting in Russia. It is noted that the practice of compiling non-financial reports and disclosing information in them has been developing in the country for more than 10 years under the active influence of the Russian Union of Industrialists and Entrepreneurs. The author analyzes the issues of introducing the mandatory compilation of public non-financial reporting, the current state of its state regulation and the shortcomings in the development of the regulatory framework for such regulation. Attention is drawn that, in general, the process of disclosing information in the field of socio-economic development and environmental impact in Russia is under the significant influence of international approaches to the disclosure of such information and is fully consistent with the requirements declared by the UN for the Sustainable Development Goals. At the same time, the article draws conclusions about the existence of a significant lag in the development of the regulatory framework for non-financial reporting in Russia and its application to analyze the impact of companies on the economy, social sphere and environment and rating in the field of sustainable development.

Annotation: The article examines the problems and issues of the development and formation of internal control and controlling systems at industrial enterprises. On the example of one of the large industrial enterprises, the main stages of the development and implementation of a controlling system, the procedures and methods used in this, are considered. Attention is drawn to the basic elements of such a system and their formation, considering the sectoral specifics of an industrial enterprise. The main elements of the formation of the concept of the enterprise controlling system, as well as the components of the controlling mechanism are revealed. It identifies typical problems faced by industrial managers in the development and implementation of such control systems. An algorithm for introducing controlling at enterprises is investigated. A number of generalizing conclusions and conclusions are made on the features of the modern stage of development and implementation of controlling systems. On the example of a specific enterprise, the range of actual tasks is determined and the priority functions of developing a mechanism for organizing a controlling system are specified.

Annotation: The article examines the theoretical and practical aspects of the formation and development of small and mediumsized businesses in the Russian Federation. Its significant role is predetermined by a wide range of social and economic functions that it performs. first, it is an increase in the level of employment, the creation and support of competitive market conditions for economic activity, the elimination of social inequality, and others. due to these circumstances, the development of small and medium-sized businesses should be appropriately stimulated and supported by the state. The Russian Federation already has a legal and organizational framework for State support for small and medium-sized businesses. Relevant programs are being implemented at the federal and regional levels of government. At the same time, there are several factors that hinder the effective development of small and medium-sized businesses, including those related to the external environment and the internal state of its subjects. To solve them, several directions are proposed to improve state regulation and support small businesses.

Annotation: For the first time, a geo-economic concept of waste generation and minimization in the Arctic and other high-risk areas of nature management has been developed based on the regulation of environmental rent. It has not only regional, but also Federal and international significance. Based on the study of the experience of waste processing by enterprises of Onega, Ustyansky and other districts of the Arkhangelsk region, recommendations are formulated for the production of popular products from the waste of the timber industry. The model of optimization of mining waste is considered as part of the optimal reduction of the volume of waste dumps. It is based on a laser monitoring of the rock mass, optimization of the angle of and fixing the slope in the development of diamond deposits them after Lomonosov M. V. the Theoretical significance of the concept and its novelty, is determined for the first time developed a classification of ecological rent as a General criterion of classification of rent Resovskogo Y. V. – the source of formation. The methodology of its assessment for the first time systematically combines the normative method, analysis, comparison method and economic and mathematical modeling. The practical significance is determined by the possibility of forming a regional strategy for minimizing waste and environmental damage. The strategy is based on the noospheric scientific worldview, rent approach, classification, and methodology for assessing environmental rents. It is proposed to manage rents, socio-economic and environmental processes using the experience of the Permanent Fund of the state of Alaska, the United States and the Pension Fund of Norway.

Annotation: Currently, there are a number of difficulties in maintaining effective payment and settlement discipline between enterprises, which negatively affects the development of their financial solvency. Moreover, the optimization of cash flows is significantly affected by the specifics of the company. Particularly problematic is the achievement of optimization of cash flows in the field of trade, when there is a significant attraction of borrowed capital in the form of payables, partly loans, in the form of commodity loans, which leads to an outflow of funds, up to the moment of achievement of full sale of the consignment. As an example, the article provides a brief assessment of the company’s cash flow management efficiency in selling fish products. The article predicts the cash flows of the enterprise under study on the basis of economic and mathematical modeling using the method of correlation and regression analysis, which allowed to identify a number of factors that have the most significant impact on the formation of the net cash flow of a trading company. A methodology has been developed for determining the effectiveness of cash flow management for trading companies, taking into account the identification of factors, that have the most significant impact on the formation of cash flow. The presented approach to the problem of optimizing cash flows can be used in practice by the management of trading enterprises.

Annotation: This article examines a systematic approach to assessing the effectiveness of an organization’s economic activities: the evaluation criteria are structured, the main performance indicators are given, two approaches are developed: traditional and strategic, the concept of performance management is considered. On the example of a large telecommunications company, Unitary Enterprise for the provision of services “A1” in the Republic of Belarus, the system for assessing the company’s effectiveness, taking into account the time factor, was analyzed and structured, the performance management of the company was improved in the form of a balanced scorecard based on the developed scheme of cause-effect relationships of strategic goals. Based on the current corporate goals of the company and the developed scheme of their causal relationships, the balanced scorecard was improved, and the results of their implementation were assessed using the example of the “A1” Unitary Enterprise. The developed scheme of causal relationships of strategic goals of the Unitary Enterprise for the provision of services “A1” made it possible to create an extended projection “Clients”, aimed at achieving short-term goals of the enterprise, to retain customers and find ways to effectively interact with them.

Annotation: The development of electronic technologies creates the ground for the use of remote labor. It is noted that at the same time, serious risks of overexploitation of remote workers are formed. The analysis showed that in the process of labor use, prerequisites are created for the complete or partial closure of jobs. It is noted that the remote mode of work involves only remote work at home and is a temporary, alternative way of organizing work. At the same time, the tendency to work overtime during the week and after hours (at the end of the working day, in the evenings, at night and on weekends) are the main factors that make work uncomfortable for family responsibilities. The study showed the emergence of gender discrimination and unstable working conditions, including low wages, despite the positive dynamics of nominal wages and an optimistic forecast for the reduction of people

Annotation: Incentive methods of tariff regulation based on benchmark pricing are being introduced in various natural monopoly infrastructure industries currently in Russia. This determined a significant increase in sales markups in the field of electricity sales because the Russian retail energy market was not ready for innovations. In this regard, the introduction of benchmark pricing in the water supply sector should first of all begin with the organizational preparation of the industry for significant changes. Therefore, the authors investigated the experience of applying incentive regulation in the UK and Germany, as advanced countries with successful reform experience. On its basis, the authors identified the main parameters of the adaptive environment, which create the basis for increasing the efficiency of the introduction of a new method of tariff regulation. First of all, this is the need to increase the operation enterprises transparency due to the conditions created by the regulators for the disclosure of information. In the author’s opinion the creation of a disclosure system should precede the introduction of reference regulation. At the end of the article, the authors identified indicators, the disclosure of which will increase the information content of the water supply sector when introducing a new regulation method.

Annotation: This article provides a rating analysis of the fourteen largest manufacturers of passenger cars in Russia for 2016–2018. The analysis uses data from accounting (financial) statements for the specified period. The rating is based on a system of indicators consisting of three groups: indicators of business activity, financial stability and various types of profitability, which allows you to give an objective assessment of production activities and determine the place of each automaker in the rating. In addition to the rating analysis, this article examines the automotive industry, according to the indicators of production of vehicles for various purposes both at the global level in General, and in the Russian Federation in particular. Based on the available statistical data, the dynamics of the share of cars produced on the Russian territory is determined both by the total volume of car production and by passenger cars separately. The results of this study can be used for further in-depth analysis of Russian car manufacturers.

Annotation: The article presents theoretical foundations of communication promotion and user engagement by means of digital marketing tools. Significant opportunities in the field of low-budget promotion are currently provided by modern digital marketing technologies, which are a set of promotion methods using marketing communications through digital channels. These technologies allow you to establish effective feedback from the target audience, to study in detail the preferences of consumers and the characteristics of their behaviour. The correct digital promotion strategy is one of the key factors of successful presence in the market. That is why the importance of this type of communication is undeniable. This article examines the stages and tools for using engaging technologies, analyzes involvement in projects using examples of a commercial and a non-commercial organization. The digital marketing industry is currently the most effective and efficient consumer engagement technique. The analysis showed that due to the use of digital promotion tools it is possible to popularize both a commercial and a non-commercial project. Thus, digital marketing technologies, from the point of view of user engagement, are the most effective, and their use in the Internet environment only enhances this effect, thereby increasing the effectiveness of promotion.

Annotation: Enterprise risk management is one of the most urgent tasks on which successful functioning of a business entity depends. It is worth paying special attention to the use of various methods and techniques of risk assessment in order to prevent adverse events. It is important for any enterprise to evaluate and analyze risks before they appear. The article will analyze the after-effect of actions during the analysis and risk assessment. The nature of risk and the degree of its impact on business processes is independent of the will of the person and is not always regulated by him, but there is a possibility to choose the most effective methods and techniques to optimize management decisions, as well as to minimize the risks of business processes. The economic entity must make the right decisions to create the necessary control environment, as well as informing the staff and implementing procedures to minimize risk. These factors are key to improve the internal control system and minimize the risk of business processes. The article discusses the possibility of using non-standard methods for business process risk analysis, such as SWOT analysis, and identifies the strengths and weaknesses of this method in risk management.

Annotation: At the present stage of development of society, there is a constant development of information systems (hereinafter referred to as IS), information technologies (hereinafter referred to as IT). The term “Industry 4.0” refers to a qualitative transition from standard production involving large human resources to fully automated digital production, which is managed by IP in real time, as well as with the external environment. The term “Industry 4.0” began to be used as a synonym for the fourth industrial revolution. The essence of it is that today the material world is connected with the virtual, as a result of which new cyber-physical complexes are born. Some large digital companies have started to create IoT platforms and now a fairly large market for these platforms has already been formed. The introduction and use of IoT is a great prospect for every company, IoT provides huge business benefits, including in the field of reducing the cost of products and services by reducing production costs and development opportunities for organizations that do not yet use this technical solution.

Annotation: The purpose of the scientific article is to characterize the dynamics of tourist activity in the Russian Federation, to identify the main difficulties and problems in the work of tour operators and travel agents. The paper analyzes the dynamics of the performance indicators of tourist operators and based on it, highlights the main problems. The role of the tourism industry in the economy of a particular country and the world was also assessed, its relevance in the context of the globalization of the modern world was emphasized. When analyzing the dynamics, methods of calculating the rates of growth and growth are used, which make it possible to assess the change in indicators over time. It is concluded that crises in the economy and foreign policy strongly affect the state of tourism in the country, the level of income it brings. Particular attention is paid to the consequences of force majeure, such as a pandemic, the occurrence of which is almost impossible to predict. The article analyzes statistical data on the dynamics of the number of inbound and outbound tourist trips. The main directions of improving the performance indicators of enterprises of the tourism industry in Russia are highlighted.

Annotation: In urban planning, unlike economic conglomerate, the term “agglomeration” is adopted, referring to the accumulation of closely related settlements in conditions of extremely high population density, with the presence of a core city. In this case conditions pendular (daily) migration of the working (able-bodied) population of about 15 % of the population occupied in production are created. In addition, the share of inter-village territories in the agglomeration is much less than the territory of settlements. In Kazakhstan, a typical agglomeration is considered Shimkent and partially Almaty. In the future, according to the Regional Development Program, Astana and Aktobe settlement groups are also included in the agglomeration. However, the Regional Development Programme (RDP) uses the term “single agglomeration entity” in addition to the term agglomeration. For example, with respect to the Capital agglomeration, it is noted that the city of Karaganda tends to unite into the constituent part of the Astana agglomeration, as well as near the settlements lying near Karaganda (satellite cities, villages). They may well create a single agglomeration entity. Full formation of second level agglomerations (Aktube) is predicted only in the long term.

Annotation: The article presents the main approaches to the technology of evaluating the effectiveness of information support for innovation management based on the construction of a competitive market map, diagnostics of the competitive environment and assessment of the level of innovative activity of the enterprise. This technology allows us to study the relationship between the level of competitiveness of the analyzed enterprise and how well the system of information support for innovation management is set, which is later tested on the example of 10 enterprises in the practical part of this article. The article describes the technology of building a competitive map, calculating the main indicators for grouping enterprises by the size of the market share and the rate of change in the market share. The article describes the procedure for evaluating the effectiveness of information support for innovation management in three main blocks: innovation management, innovation potential, and the technical and economic level of products. Interpretation of the results of the analysis allows us to draw conclusions about the dependence of the competitive position of the enterprise and the effectiveness of information support for management decisions.

Annotation: This article studies the power grid consolidation in Russia as one of the means for its efficiency improvement. Prerequisites for the consolidation implementation are drawn. The Russian Federation local grid operators number trend data for 2014–2020 was analyzed and the reasons of the changes are determined. This article examines the consolidation impact on tariffs as a key indicator for assessment of the proceeding consolidation efficiency. We suggest a systematics of impacts on tariffs, and mark the factors, which determine the level of consolidation impact on the value of regional single pot transmission tariffs. The carried research confirmed a hypothesis, that the impact on tariff differ considerably under various forms and objects of consolidation. We represent basic approaches to control consolidation expense allowance for various power grid facilities in relation with favorable social-and-economic effects promoted by consolidation of that facilities.

Annotation: The relevance of this research topic lies in the fact that the economic stimulation of energy saving requires the least capital investment among other possible means of improving financial performance of industrial enterprises and therefore relates to the priority, and the resulting energy saving measures energy savings provides industrial companies the opportunity to consistently reduce the cost of their purchase and enhance the quality of their use. One of the promising directions of economic incentives for energy saving of industrial enterprises is the introduction of the mechanism of «energy performance contracting». The purpose of the article is to study the possibilities of using various forms of performance contracts in the process of modernization and energy efficiency of industrial enterprises. As a result of the study, the main types of performance contracts used in world practice were summarized, and a summary table was compiled that reflects the distribution of risks between a specialized ESCO and a customer of energy services. The final part of the article contains some recommendations aimed at developing performance contracting in the Russian energy saving market.

Annotation: Even though the theory of corporate Finance describes many models for optimizing the capital structure, most of them remain “theoretical”, due to many restrictions that make it difficult to apply them in the practical activities of corporate managers. In this paper, we have set a goal to illustrate the possibilities of forming a target structure of the Corporation’s funding sources, based on the method of operating profit variability. The article deals with theoretical and practical aspects of modeling the target capital structure of corporations by the method of operating profit variability. The paper describes the theoretical basis for practical testing of the viability of the proposed method of structuring the Corporation’s capital. In the practical part, several sequential calculations were performed, and the algorithm for applying the proposed method was demonstrated. Based on the data of the real financial swelling of the Corporation, which has the conditional name of JSC “Techmash”, the breaking points were calculated and analyzed, the probability of failure of a credit institution to provide loans to the Corporation was determined by the methods of determining the credit rating using the five-factor model of E. Altman, the average growth rate of assets and revenue was compared and analyzed. The coverage ratio is calculated, as well as the credit rating and borrowing rates of the analyzed Corporation are correlated. The maximum probability of financial difficulties is calculated.

Annotation: The given paper views translation industry and intellectual business services development on international translation market. Within the framework of digital society and e-Government technologies implementation machine translation and terminological systems unification have been viewed as topical issues. Providing quality in translation services is seen as a factor in investment appeal of the Eurasian Economic Union member-states. The paper provides the EEU translation market analysis due to the trends outlined by the industry itself: business processes on the translation market and information services. It underlines special attention to the unresolved issue of terminological systems unification investigated by Irina Makarevich. Main reasons for translation market and integration tendencies translation economy dynamic development are shown from the viewpoint of new economy and creative economy. The authors propose some trends for the translation market development particularly in the Russian Federation and in the Republic of Belarus.

Annotation: Relevance of the topic the article is related to the fact that fixed assets are an important part of any economic entity, without them it is impossible to carry out the activities of an industrial enterprise. The main purpose of the article was to develop recommendations for improving the efficiency of the use of fixed assets of industrial enterprises based on a comprehensive analysis of theoretical sources and statistical material. The article presents the concept of fixed assets and analyzes the state of use of fixed assets by Russian industrial enterprises based on data from the Federal statistics service. The analysis revealed a high degree of depreciation of fixed assets of industrial enterprises, as well as several problems associated with the renewal of fixed assets. The list of the main measures aimed at improving the efficiency of the use of fixed assets of industrial enterprises associated with their renewal and modernization is given. The article concludes with recommendations for improving the efficiency of the use of fixed assets at various stages of the life cycle, which, in our opinion, will improve the efficiency of the use of fixed assets (both in terms of their quality use and in terms of information support).

Annotation: The article explores the issues of financial planning and budgeting of modern organizations. In the current difficult economic situation in Russia, it is important for the successful activities of enterprises to predict critical situations for them, to find the best solutions to get out of them. This necessitates the adoption of management practices and tools, of which management accounting is an integral part. One of the main elements of this system is budgeting. Budgeting is one of the most important factors of commercial success, as it helps the managers of functional departments to better understand and fulfill their tasks, evaluate the opportunities to achieve them in a timely manner, make the required adjustments, and provide the production program with the necessary resources. This explains the relevance of the topic of this article. The article also analyzes the dynamics of the number of construction organizations by various forms of ownership, the volume of construction work performed, and considers the factors that hinder the development of construction organizations.

Annotation: The article discusses current issues of forming the economies of organizations related to the solid municipal waste management industry. Given the complexity of the transition to a new system of solid municipal waste management, in the context of dynamically changing legislation of the Russian Federation, the aim of the study was to identify and describe the main factors affecting the formation and preservation of the economic attractiveness of the organization. In the research process, general scientific methods and statistical analysis methods were used. In the course of the study, an analysis was made of the current legislation of the Russian Federation in the field of waste management, the main factors affecting the economic and financial indicators of organizations – regional operators for the treatment of municipal solid waste were determined. As a result of the study, measures were proposed that can be used to formulate the economic strategy of organizations in this industry and make management decisions by management in order to preserve the business and increase its economic attractiveness.

Annotation: The main tool and the main financial asset realization of the unified state monetary-credit and currency policy of our country are undoubtedly the foreign exchange reserves of the Central Bank as the guarantor of stability of national monetary system of the country. It is important to note that the optimal level of reserves depends on many factors: the volatility of the real sector of the economy, the foreign economic situation in the country, the degree of access to international financial markets, etc. In the article, the authors analyzed the value of reserves and determined their multidirectional dynamics, pointing to the factors that determine it. Changes in the structure of reserves in relation to the ongoing monetary policy in the country are also considered. There is an increase in monetary gold as part of reserve assets. Such actions are assessed as competent and constructive taking into account modern realities. The results of the study are aimed at accelerating the socio-economic development of the economy of the Russian Federation, increasing the level of competitiveness of the country in relation to other countries of the world

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Annotation: The article considers the problem of the formation, analysis and regulation of citizens’ cash incomes both for the purpose of expanding investment processes and for accumulating funds intended for improving human capital. Low solvency of the population and unemployment generate sharp fluctuations in macroeconomic indicators of the effectiveness of the development of the financial system. Under these conditions, it is proposed to group citizens’ incomes and highlight key segments of cash receipts in favor of the population, considering the features of the modern financial system. The article defines the tasks associated with the study of the problems of formation of real incomes of citizens, analysis of their structure and dynamics, distribution of incomes between sectors of the economy and various business entities. The current state of cash income payments to citizens was studied considering the categories of recipients of various sources of financial support: able-bodied persons, children, pensioners. This article is aimed at improving the quality of the distribution policy of monetary incomes of citizens in the context of improving the financial country.

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Annotation: The work carried out an assessment of the financial condition of the average bank «JAY AND TI BANK» JSC by the most well-known methods used in the financial analysis of the activity of the credit institution. For each of the techniques, both the positive aspects and its shortcomings have been identified. Based on the results obtained and their discussion, it is recommended that the internal audit departments of credit institutions apply the methods developed by the Bank of Russia, as well as the CAMELS methodology developed by the US Federal Reserve when assessing the financial condition. Financial analysis of the credit institution should be carried out using complex methods, taking into account a number of additional factors: the size of the client base and its dynamics; The amount of contributions to the compulsory reservation fund; The amount of resources received through the IBC; Intensity of payments through the RCC of the Bank of Russia; Credit risk caused by insufficient diversification of credit portfolios of large clients. It is proposed to use the CAMELS methodology and V. Kromonov methodology to conduct express analysis of the financial condition of credit information by external users.

Annotation: This article is devoted to the methodology of internal audit in institutions of the Ministry of internal Affairs. The article content includes the basic theory of internal audit such as: goals, objectives, statutory regulation of internal auditing, and describes the problems of the methodology of internal audit in institutions of the interior Ministry. The article reflects the shortcomings: the legal framework governing the internal audit in the institutions of the Ministry of internal Affairs, the shortcomings of the organization of internal audit and the imperfection of the methodology of internal audit. Based on the identified problems, recommendations for amendments and additions to the main normative legal acts are proposed. The main value of the article are recommendations for improving internal audit in state institutions of the Ministry of internal Affairs, which are proposed to be introduced into the methodology of internal audit for budgetary institutions.

Annotation: As part of the development of the educational system of the Russian Federation, the problem of creating a system of assessing the quality of preschool educational institutions is one of the main. The article deals with the problem of assessing the quality of activities in pre-school educational institutions as organizations that provide services, and also offers an assessment of quality from the perspective of consumers of educational services, while at the moment the methods of evaluation based on such objects as «educational environment» and «educational results of children» prevail. Now, there is no single method of assessing the effectiveness of preschool educational institutions. The experience of the Municipal budget educational institution “Kindergarten №110” of the city of Ryazan on the use of the proposed methodology for assessing the quality of activities of preschool educational organizations in terms of indicators such as “physical safety” and “child health” and related indicators is presented as one of the areas on the identified problem. The results of the analysis showed the consistency of the proposed indicators and indicators, which will allow pre-school institutions to carry out internal monitoring, as well as to determine their strengths and weaknesses in the direction of assessing the activities from the point of view of organizations providing services.

Annotation: The relevance of the topic of the article is determined by the objective need to improve the activities of agricultural producers, to stimulate their financial results on the basis of improving the quality of the provision of federal budget funds for the implementation of priority investment projects in the agro-industrial complex. Objectives of the article: a study of the financial potential of agricultural organizations of the Russian Federation on the basis of identifying the causes of deterioration in the quality of budget support at the level of individual subjects of the Russian Federation. To achieve this goal, the following research tasks were set and resolved: criteria for the efficiency and effectiveness of budget expenditure management, including those provided for the development of agricultural producers, were defined, principles for the efficient use of budget funds in financial management practices were described. Research methods: system analysis, structural analysis, grouping of financial results, comparison of assessment indicators illustrating financial resources, synthesis, graphical method of making decisions about food independence of agricultural organizations and the region, on the basis of which systematization of financial indicators was carried out. The article discusses the science-based grouping of the regions of the Siberian and Far Eastern federal districts according to the methodology of the Ministry of Finance of the Russian Federation. Main results of the study: analysis of the distribution of funds provided to domestic agricultural producers showed that the quality of budget and concessional loans, grants and subsidies has decreased in recent years, which was confirmed by a review of financial indicators. As a result, the author carried out a calculation of the financial sustainability of agricultural organizations, taking into account budget support, identified indicators of food security across the regions of the Russian Federation and Russia. The article concluded that the introduction of a new financial policy as part of a universal state agricultural policy will help optimize budget expenditures.

Annotation: The article defines the importance of accounting automation for car service organizations. Every head of the automotive industry has faced the problem of choosing a program to automate his company. The market for software for auto service is quite wide, the choice of the program to account depends on various factors: the size of the company, the processes that need to be automated. Auto service companies provide their customers with a wide range of car maintenance and repair work. In modern service stations, accounting is based on well-established processes of work: search for the client and his car; Calculating the cost of repairs Pre-record for repairs; accounting for the working hours of mechanics. Also, the work of the service station is closely related to the work of the warehouse, it is necessary to organize the accounting of spare parts: order and sale of spare parts; Warehouse operations Analysis of the warehouse. All these essential functions are helped by the automation program, and makes it simple and clear, absorbing huge amounts of information and structuring it. The automation program helps to simplify the workflow significantly. The introduction of accounting automation systems helps to significantly improve the profitability of the company due to the efficient work of employees - automated operations help to avoid the participation of the human factor. The level of leaks and abuse of equipment or materials is reduced, which helps to keep a full and reliable record and develop the company. Improving service will allow the car service company to attract more customers, create a positive image of the organization. Developed addition to the configuration “1C:Enterprise” implements an information reference system designed to organize the distribution of work by department and employees, as well as keeps records of the cost of work. The app allows you to enter, edit, and view database content, as well as respond to user requests and compile a variety of reports.

Annotation: To date, the development of the accounting and audit system in Russia creates an urgent need for its analysis in certain segments of the domestic economy. The improvement of international audit and the increase in the volume of the construction sector require continuous participation not only of public authorities, but also of specialized organizations in the formation of the General framework of regulatory and legal regulation of audit activities. The relevance of this article is that the audit of construction companies in all countries is being reformed at a high speed. This factor follows from the fact that the objective criteria for the implementation of construction are changing, including an active mechanism of integration to the solutions of global problems, its spread to countries with more modern economies and international associations, with the use of innovative technologies and an increase in the aspect of the international auditing standards. Thus, we can say that in our country we need a modern look at the essence of the accounting and financial functions of management and its main element – audit. At the present stage, both domestic and international construction companies are developing quite rapidly. There is a significant increase in investment, which stimulates the construction sector, reconstruction and reconstruction of various types of facilities. Subsequently, the criteria for the quality of accounting (financial) statements, its reliability and audit activities are tightened.

Annotation: The article defined the value of automation for company’s salon business. By analytical agencies market analysis company’s salon business shows an upward trend in the market more and more leading companies with years of experience and more than successful practices. Modern business requires constant development. Reality suggests that within the next 5 years, it would be difficult to imagine any sphere of activity without embedded in her online writing. Future beauty salons also linked to programs with online record. By automating the recording process to the wizard and administrator offload not only reduced labor costs but also increases conversion, from a visit to the resource associated with the salon, directly to make an appointment. Automation of beauty salon allows you to organize a large part of the important information to facilitate analysis of the results of the work of employees, increase the competitiveness and profitability of the company. Automation of beauty salon just allows you to get information on the queries in just a few minutes. All necessary statistics would be in a special computer program, and only time will be required to put the task and output the data to the screen. In addition, automation of beauty salon greatly simplifies the process of customer records and the accounting treatment used in the course of their care cosmetic means. Automation of beauty salon also helps streamline the process of use of inventories. Configuring the system in a certain manner enables you to exercise control over the use of cosmetic products and consumables.

Annotation: The article is devoted to the assessment of the potential of regional agricultural producers in terms of livestock production. To do this, the analysis of the basic individual areas that influence this potential: resources, and technical capabilities. As part of the first direction, the dynamics of livestock in the farms of the region, productivity, channels and sales volumes of livestock products, including in the context of the districts of the Russian Federation. The level of consumption of the region’s residents of the main products of the livestock industry is analyzed. The calculation of regional opportunities of agricultural producers in providing livestock products to the population of the Ryazan region in accordance with the actual consumption. The assessment of certain areas of technical capabilities of agricultural producers in the region. Certain problems of functioning of agricultural producers of the region within the livestock industry are defined.

Annotation: Attracting investment resources to the economy of the Ryazan region is a prerequisite for further increasing production potential, increasing competitiveness and improving the livelihoods of the Ryazan region. The assessment of the legal framework for the investment development of the region. Strategic development programs for the period up to 2030 are considered. Particular attention is paid to the assessment of human resources, industrial potential, agriculture and energy33. The article analyzes the investment climate and the investment attractiveness of the region according to the main components, namely: natural resources, social and labor, industrial, innovative, financial and economic. The study revealed the strengths and weaknesses of the region, revealed the uneven development of socio-economic and investment projects in the regions of the region, assessed the current investment situation and made recommendations for improving the business activity of the lagging regions of the Ryazan region.

Annotation: Israel, which is 97 per cent dryland, was one of the first countries to tackle desertification. Measures to combat desertification were initiated at an early stage of the country’s development and have been strengthened to date. Prevention of desertification is based on the rational use of soil and water resources, agroforestry on the basis of temporary surface runoff, controlled environment of desert agriculture (greenhouse agriculture), organic farming, control of grazing. The sustainability of agriculture in Israel’s drylands and its relative success in preventing desertification depended on water policies. About 90% of fresh water resources in Israel are combined into a single system, which ensures the implementation of a single national policy of obtaining water and regular supply of various sectors of consumers (agriculture, household and industrial activities). Water scarcity and deteriorating water quality dictate the need to improve water efficiency and economy in Israel. In the agricultural sector, significant water savings have been achieved through technological improvements in irrigation methods, including sprinkling, drip irrigation, reuse of fresh water, wastewater treatment and desalination of saline groundwater and sea water, significantly reducing the risk of desertification. Strategic planning and policy to combat desertification in addition to improving sustainable water management and sustainable agricultural development in vulnerable regions through active erosion control programs, regulation of nomadic grazing, and promotion of water-saving and salt-tolerant crops, provides for pasture management, afforestation, and expansion of protected areas.

Annotation: The purpose of the article is to analyze the competitiveness of Germany and the Russian Federation, identifying the most problematic factors that adversely affect the country‘s economy. In the process of research used general scientific methods, methods of statistical analysis. In the course of the study, an analysis of the competitiveness of the Russian Federation and Germany was carried out, and problematic factors that adversely affect the country‘s economy were identified. The authors proposed options for improving various sectors of the economy, in order to improve the competitiveness of the country. The results are aimed at accelerating the socio-economic development of the economy of the Russian Federation, increasing the level of competitiveness of the country in relation to other countries of the world. The Russian Federation is a state that is located in Eastern Europe and Northern Asia, has developed climatic conditions, powerful fuel and energy, energy and production and technical potential, but in terms of the level of competitiveness of the country‘s economy is only 38th, which is why be an important increase in the competitiveness of a country‘s economy. World practice has shown that in countries with a higher level of economic competitiveness, goods are produced, and services are provided that can compete both in the domestic market and in the external market. And, also in countries with a higher level of competitiveness of the country, there is a high welfare of the nation. Research in assessing the level of competitiveness is the World Economic Forum, which annually publishes a report on the analysis of the competitiveness of all countries of the world [1]. So, Loskutova M.V. allocates a number of resources with which you can improve the competitiveness of the Russian Federation [2]. Shul MI, notes the prerequisites that hinder the development of the competitiveness of the Russian economy [3]. AP Zaostrovtsev, singles out the institutional problems of developing the competitiveness of the Russian economy [4].

Annotation: The article defines the importance of food security as the main factor in the preservation of statehood and sovereignty of the country, the most important factor of demographic policy and the conditions for the implementation of national priorities. The regulatory framework and target indicators of food security of the Ryazan region are investigated. The increasing role of peasant (farm) farms in the agriculture of the region is established. A statistical assessment of the dynamics of the development of the agricultural sector in the agro-industrial complex, its comparative efficiency in relation to agricultural organizations and households, as well as the contribution to the production of gross agricultural output of the Ryazan region. The analysis of the size of acreage and livestock of farm animals in the peasant (farmer) farms in the region. The dynamics and the structure of production and sales of the main types of agricultural products by Ryazan farmers have been established, indicating that during the study period the volume of agricultural products sold by peasant (farmer) farms in the region increased for almost all types of products. The role of farms in providing the necessary regional level of food security, as well as the factors causing its increase, is determined. The article analyzes the importance of peasant (farm) farms in the volume of agricultural production in the Ryazan region, the level of food supply of the region at their expense. The reasons of rather low efficiency and low specific weight of farmer production of the Ryazan region in ensuring food security of the region are revealed. The necessity of activation of measures of the state support for increase of efficiency and specific weight of country (farmer) farms in ensuring food security of the Ryazan region is proved.

Annotation: The article is devoted to the study of the object structure and characteristics of the goals of modern sustainable progressive development. The methodological basis of the work is a systematic and interdisciplinary analysis of the progressive form of sustainable development of the corresponding «system of object» as an integrity. The scientific novelty of the author’s conclusions lies in the positioning of a decent human life as an integral goal of its sustainable progress, as well as in the inclusion in the overall object structure of the study of the modern state as a producer of the required institutional capital. In addition, the scientific novelty of the article consists in the analysis of causal relations between all elements of the object structure of sustainable progressive development and the characteristic of the corresponding contradictions. The scientific and practical significance of the work is to justify a much broader and interdisciplinary approach to the problem of sustainable development.

Annotation: The following research objectives are considered in the work: the study of environmental measures; identification of possible costs to eliminate environmental damage; the study of the classification of costs to eliminate environmental damage. Sustainability measurement and accounting can be applied to areas of social impact, especially for those enterprises engaged in international trade, where considerations regarding materials and labor are subject to public scrutiny. Audit and assessment are the basis of environmental and social accounting, so the adoption of proven strategies to study the basic metrics will help accountants conduct an effective analysis. The possibilities of creating an estimated reserve based on the probability of repayment of liabilities and a reliable estimate of the amount of the obligation are considered. The possibilities of creating an estimated reserve based on the probability of repayment of liabilities and a reliable estimate of the amount of the obligation are considered. Methods for determining environmental damage obligations are of practical importance today. When recognizing assets or liabilities in connection with the production process, he must apply his experience, knowledge of relevant financial reporting standards, the requirements of the legislation of the country in which the company operates, as well as professional judgment. As a result of studying the problem of accounting for environmental costs, the authors concluded that a competent and professional approach to cost accounting in the field of environmental protection is necessary.

Annotation: Background. Today copper industry occupies one of the key positions in the world industry. Meanwhile, in recent years, the world market has problems of price instability and lower demand for copper, which led to the formation of its surplus. Now foreign companies are trying to neutralize the negative situation, reduce production volumes, but the Russian largest representatives of the copper industry, are planning to increase it in anticipation of a gradual increase in prices. The article provides an overview of current trends in the copper industry, show the keys companies-representatives in Russia and in worldwide. The purpose of this study is to assess the elasticity of demand for the products of the copper industry in Russia in the international market, determine whether there is a potential for sales growth in Russian companies overseas. Materials and methods. The realization of the objectives achieved by comparing the data of official state statistics and calculations of the expert community. The study used the methods of retrospective analysis, graphics, and induction. Results. The authors assessed the elasticity of demand for the products of the copper industry in Russia at the international level. In 2014-2016, the demand for the price is elastic, but in the context of consumer countriesfar abroad and the CIS in 2016, this condition is’ not met. According to the authors, it is advisable for Russian exporters of copper products to strengthen their positions in the world market to focus on foreign countries and above all, in China.

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Annotation: The Article is devoted to the study of statistical indicators characterizing the state and current trends in the level of wages in the Russian Federation. The data of the Federal state statistics service of Russia were used as a statistical base of the study. According to the results of the study, it was revealed that during the study period the most highly paid industries are financial activities, mining, fishing and fish farming. Based on the analysis of the level of remuneration in sectors of national economy, has developed a unique gradation of industries by the criterion of income, which is subdivided into industries with high wage level (50-80 thousand rubles), the average level of wages (30-40 thousand rubles) and with low wages (less than 30 thousand rubles). The tendency of high differentiation in the level of remuneration among employees of various spheres of economic activity is revealed. Recalculation of the level of wages by types of economic activity in us dollars showed that during the study period there is a decrease in wages by 30-55% depending on the industry. At the same time the tendency of growth of expenses of the organizations for labor is revealed. The study of the distribution of the number of employees by the size of the accrued salary showed that 43% of employees receive wages in the range from 5800 rubles to 25 thousand rubles, which stimulates the development of socio-economic instability in Russia. Summarizing the analysis of statistical indicators characterizing the state of wages in the Russian Federation, it is necessary to point out a number of identified deep problems associated with the differentiation in the level of wages of different social groups by type of economic activity, education, area of residence, gender and a number of others. The deterioration of these trends may lead to the development of socio-economic instability in the Russian Federation.

Annotation: The purpose of the article is to position brainstorming as a productive form of creative capital of an economic agent. To this end, the main provisions that characterize the content of the subject of management in the preparation and conduct of brainstorming as a key function of corporate creative capital in a digital and behavioral economy are specified. It is emphasized that brainstorming is an energetic form of developing exchange-communication, which becomes an important factor in the production of new ideas and knowledge in a system of large-scale and continuous innovations. The research methodology is a comprehensive and multidisciplinary approach to this problem. The scientific novelty of the article lies in a systematic analysis of the most famous forms of brainstorming in order to create an integrated concept of its organization and implementation. In this regard, technological models of creative thinking, such as the method of volumetric thinking, the method of association with random phenomena, the method of role thinking, as well as the method of separate analysis of a specific problem, are considered. The scientific and practical significance of the article lies in the fact that in the system of corporate self-training it is proposed to purposefully train moderators, as well as to record the most successful “brainstorming” teams, turning them into active social-network and micro-corporate communities. In addition, conclusions and recommendations on the establishment of a relevant, brainstorming style of reproduction management, primarily, inexpressible implicit corporate knowledge, are offered.

Annotation: The classification of approaches to crisis management is presented. The article proposes a classification of approaches to crisis management, analyzes the reasons that contribute to obtaining different results of the analysis using the same model within the same country, but for different periods of time. The results of a comparative intragroup analysis of approaches to crisis management based on the qualitative characteristics of the composition are presented: J. Argenti’s model, T. Scone model, V.V. Kovalev, a technique of Ernst & Whinney) according to the developed additive qualimetric model. The results of intergroup comparison of approaches to crisis management from the composition are presented: group of assessment models based on quality indicators, group of assessment based on discriminant analysis models, group of logit and probit assessment models, group of neural network assessment models, group of integrated models of enterprise bankruptcy probability estimation.

Annotation: The digital era is not just a great opportunity for companies, but also its implementation. One of the biggest problems of digital transformation of enterprises is the internal transformation of the company. The problems that enterprises usually face when switching to digitalization are outdated technological processes, the lack of managerial competencies of the new format and the management of human resources by the old methods. Digitalization, using new concepts, models and technologies, provides faster and more efficient work, and on the other hand, helps managers manage better and smarter. The main goal of this article is to present a model of the process of digitization of an enterprise/company that can be used to transform it, with the aim of increasing productivity and increasing economic attractiveness. The model is mainly based on process optimization and consists of competent personnel management, as well as the introduction of new, more flexible organizational forms. The authors of the article attempted to update the process of transformation of enterprises, taking into account the requirements of «Industry 4.0».

Annotation: One of the key parts of the economy are banking institutions. Banking institutions are organizations engaged in the collection of funds of the population of the country with the help of special tools (established by law) and the transfer of this capital for the use of legal entities and individuals on a returnable basis. The emergence of investment banking is primarily associated with the overall development of the banking system around the world. Financial and credit institutions have reached a level of development where the products and tools they use no longer meet the needs of their customers and investors. Also, one of the main reasons for the emergence of investment banks around the world is the increase in the amount of free cash from individuals. the Banking sector plays a huge, if not a key role in the global economy. Banks are the link between individuals and services, trade, the manufacturing sector and the agricultural sector. And this is what pushes banks around the world to expand the types and nature of their own activities, including in the investment direction. The purpose of this study is to consider the essence, specificity and features of investment banking as a new direction in banking. Methodology. In the work based on the synthesis of scientific knowledge formed qualitative proposals for the development and improvement of investment banking. The result of this study is formed proposals for the modernization of certain aspects of the implementation of investment banking in order to develop it in our country. It is concluded that it is necessary to intensify the participation of banks in the investment process because this process is directly reflected in the development of the banking system and the economy in the country.

Annotation: The article considers the features of the personnel policy of the State Duma of the Federal Assembly of the Russian Federation. Personnel policy is an integral part of the management of any state body. The State Duma of the Federal Assembly of the Russian Federation is also no exception, and needs to be managed by personnel on the basis of comprehensive planning and assessment of the personnel potential of civil servants. The procedure for admission of citizens of the Russian Federation to the federal state civil service in the State Duma of the Federal Assembly of the Russian Federation is regulated by the following regulatory legal acts. In connection with the reform of the work of public services, there is a need to improve the personnel policy and managerial assessment of the state of personnel potential, to substantiate the mechanisms for regulating personnel processes, and to develop organizational and regulatory models for managing them.

Annotation: The relevance of the topic of the article is due to the lack of theoretical development of the classification of types and forms of franchising, as well as the objective need to analyze the current state and main trends in the development of schemes of franchising interaction of economic entities, as well as the practical significance of research, facilitating the choice of the optimal The aim of the study is to identify and substantiate the key essential features, as well as structuring within the classification of modern types of franchising. In the process of analysis of the essence and relationships, as well as the development of classification of modern types of franchising, the author used such methods of research of socio-economic phenomena as dialectical, systemic, structural and functional, institutional, historical and logical, comparative and analytical, as well as methods of scientific abstraction, induction, deduction, normative and positive analysis and synthesis. The article presents the author’s classification and author’s definitions of modern types of franchising, which are elements of scientific novelty.

Annotation: This article is devoted to the improvement of the methodology for assessing the impact of institutions on the standard of living of human resources. The analysis shows that significant differences are observed between not only theories and concepts, but also terms such as «standard of living» and «quality of life”. The authors draw attention to the widespread use of traditional and complementary indices to take into account important aspects of the HDI in order to identify the lagging behind in human development, and monitor the distribution of: multidimensional poverty index (MIN) adjusted for inequality, human development index (HDI) and gender inequality index (GDI); gender development index (GDI). To assess the impact of individual institutions on the level and quality of life, it is proposed to use a simple regression model and a ranking model for the main indicators that determine the standard of living and its satisfaction in points. It is proposed to use the adjusted HDI based on the level of human life satisfaction (UUHR) in the context of individual countries, before giving each country an assessment of up to 100 points.

Annotation: The article discusses the current aspects of the development of the institution of state civil service, analyzes the problems of development, suggests directions for its improvement. It is noted that public service in the Russian Federation is a constantly evolving complex phenomenon designed to fulfill the functions of the state. The main task of public service is the unity of the federal state through the systematic use of constitutional and organizational principles. The essence of the state civil service and the procedures that are associated with its passage are always under the scrutiny of economists, lawyers and lawyers. The objective of this study is to compare Russian and world practice of developing the institution of public civil service. When conducting the research, the following methods were used: analysis and synthesis, deduction and induction, generalization. The study revealed that in Russia now there are several problems that impede the development of the state civil service, but there are attempts to take measures to improve it. The results of the study are consideration of the general principles of development of the institution of the state civil service of Russia, considering Russian and world practice.

Annotation: The relevance of the topic of the article is due to the lack of theoretical development of questions about the nature and content of entrepreneurial activity, as well as the objective need to analyze the current state and the main trends in the development of Russian entrepreneurship. The purpose of the study is to determine and substantiate the nature and content of entrepreneurial activity. In the process of analysis of the essence and content of entrepreneurial activity, the author used such methods of research of socio-economic phenomena as dialectical, systemic, structural and functional, institutional, historical and logical, comparative and analytical, as well as methods of scientific abstraction, induction, deduction, normative and positive analysis and synthesis. Particular attention in the study of the essence of entrepreneurial activity, the author paid to the clarification, in relation to modern Russian realities, and the justification of its subjects, the key essential features, the main components of the system of motives and objectives of the subjects. The main result of the research is the author’s definitions of entrepreneurial activity and individual entrepreneur, containing elements of scientific novelty.

Annotation: Competitive advantage is a system that has an exclusive value, giving it superiority over competitors in the economic, technical and organizational fields, and an opportunity to manage available resources more effectively. The formation and achievement of a sustainable competitive advantage of the product is a priority for any company from any industry and any field of activity. It provides stability, growth opportunities, creates barriers to entry of new players and, as a result, allows the company to receive higher profits from the sale of its products. And its use in advertising and marketing communications contributes to a longer-term positioning of the product in its market segment and in a clear consolidation of the image of the product in the minds of the target audience. In the framework of tough market competition, demonstration of the company and product advantages to the target consumers, as well as the benefits they will receive, becomes one of the essential means to promote business and work for the future. This is a fairly simple version of brand name positioning, that does not require large financial investments, but it is an effective tool for competing in a market. This article reveals product levels (i.e. functional purpose, properties and additional advantages, brand image) as well as the corresponding types of competition (types and subject of competition, the degree of brand awareness and reputation of the product) and competitive advantages (specific, rational, emotional). The article presents an algorithm for developing a rational competitive advantage, and provides recommendations and examples of its use in the process of making an advertising appeal.

Annotation: The article considers the problem of assessing the quality of preschool education in accordance with the requirements of Federal state educational standard associated with the lack of a unified methodology of estimation of efficiency of activity of preschool educational institutions, as well as the possibility of using scale ECERS-R for assessment of activity of contemporary preschool educational organizations, presented the results of the evaluation on the example of real preschool. The experience of the municipal budget educational institution «Kindergarten №110» of the city of Ryazan on the use of ECERS-R scales to assess the quality of the conditions for the implementation of the basic educational program of preschool education in the conditions of the implementation of the Federal state educational standard of preschool education in terms of such an indicator as «developing subject-spatial environment» is presented as one of the directions on the problem. The results of the analysis using ECERS-R scales showed the consistency of the proposed indicators, levels and indicators for determining the developing subject-spatial environment, which will allow preschool institutions to carry out internal monitoring, as well as to determine their strengths and weaknesses in the direction of the implementation of the Federal state educational standard of preschool education.

Annotation: The article considers the development of public procurement to achieve its high openness and transparency. The study purpose is to assess the effectiveness of legal penalties in the public procurement. The study purpose was realized by analyzing data on major violations of public procurement. This ensured the attainment goal. Data analysis showed the ineffectiveness of penalties (administrative liability) in Public Procurement. The authors suppose that the further development of public procurement will be focused on toughening the measures of administrative liability of procurement participants for corruption.

Annotation: The article is devoted to the analysis of ways to increase the efficiency of using fixed assets. The relevance of the work is due to the importance of fixed assets in the assets of the enterprise in almost any industry. Improving the efficiency of their use is a permanent task of company management. The article provides an overview of the works of domestic authors regarding the topics being studied, the definition of fixed assets is considered, federal statistical information is analyzed. Four groups of the main factors affecting the efficiency of the use of fixed assets are identified, their main focus (achieving specified financial, economic, organizational and technical parameters of production) and classification (extensive and intensive ways to improve the use of fixed assets) are determined. The system of increasing the efficiency of using fixed assets is described in detail, consisting of three basic elements (technical improvement of the means of labor, increasing the time of functioning of equipment and improving the processes of organizing and managing production). Specific methods for increasing the efficiency of using fixed assets are indicated, the main factors for choosing a particular method are described. Based on the analyzed materials, the author proposed an original technique for managing fixed assets.

Annotation: The purpose of the article is to study and analyze the main problems of youth employment in the Russian Federation. The main categories of young professionals and their characteristics that are important when entering the labor market are defined. The causes of youth unemployment, which are due not only to the socio-economic situation of the country, but also the deformation in the value orientations of young people, in its psychological unpreparedness and improper motivation for work. The authors substantiate the conclusion that the solution of numerous problems of adaptation of modern youth in the labor market is possible with the use of an integrated approach, when this process will include all stakeholders: employers, the state, educational institutions, youth. It is determined that educational initiatives and programs are of great importance in the professional development of this category. The state remaining the main subject of the implementation of policies for the promotion of youth employment, focused in the future on the creation of an integrated economic-legal mechanism to facilitate leveling of negative trends in the youth labor market.

Annotation: The main prerequisite for effective project management is to create an atmosphere of cooperation between different groups and people carrying out the project. The success or failure of the project depends on the top management, functional managers, and not only on the activities of the project executors, his team. The project management must have sufficient authority and influence for the successful promotion and completion of the project. This necessitates constant influence and interaction with groups of people on whom the success of the project depends. Critical relations with top-level managers, a personal example in the performance of work, are especially crucial. The project manager must have a number of personal characteristics for successful people management. The success of the project in the context of managing its team also depends on working with people from the external environment of the project. The objective of the study is to analyze the differences in management and project management, consider the importance of regulating its interrelationships and, on the basis of this, substantiate the critical importance of cooperation based on mutual respect and creating trust between the implementers and project managers. The accomplishment of the task is supposed using the system method in the study of socio-economic structures in their relationship with the external environment, integrity, stability and stability in the context of increasing entropy of the external environment.

Annotation: The main task of the housing policy of the state is the formation of a housing market accessible to the population, considering its real needs and opportunities. The residential real estate market is the Central link of the entire market economy of the country. The current stage in the development of the real estate market has a steady trend to the priority of suburban low-rise ecological zones of development. The idea of building a low-rise Russia is actively supported by the state. In addition, the use of innovative materials and construction technologies is possible in this market. Cottage real estate constantly attracts investors. Therefore, the question of governance becomes extremely relevant. The article considers the main types and types of cottage real estate, presents classes of cottage settlements. The main advantages and disadvantages of the existing classifications are revealed. At the present stage, the legislation on property management is focused only on apartment buildings. Management in the suburban real estate market is just beginning to develop. It is shown that control of cottage real estate necessary to carry out the following stages: project concept development, feasibility of location, design, and evaluation of the project, phase in Contracting and construction, marketing, management and sales of real estate, the search of methods and sources of project financing.

Annotation: In modern conditions, the process of digital transformation of the entire set of spheres of household and business life of households, firms and state and municipal authorities is proceeding at an active pace. One of the most important areas where the pace of introduction of digital technologies is increasing is the housing and communal services of the city of Moscow. The diffusion of digital technologies in the housing and communal services of the city of Moscow provides increased transparency in the provision of housing and communal services to the population through the use of Internet of things technology, blockchain, big data processing and artificial intelligence. In addition, the introduction of digital technologies in the activities of organizations providing housing and communal services, promotes the introduction of advanced organizational changes in the organizational structures of these organizations, which leads to an increase in the ability to measure the personal labor participation of each employee and bind the results of his work to the level of payment. The article investigates the key directions of digital transformation of housing and communal services in Moscow. The potential of using BIM technologies in the operation of housing and communal facilities and housing infrastructure at all stages of the life cycle has been identified. The use of artificial intelligence in the process of creating an integrated system of management and calculation of utility tariffs becomes relevant. Another direction is the use of the Internet of things to obtain data on the state of housing facilities and the amount of resources consumed. In order to implement organizational changes, it is important to introduce blockchain technology and information and analytical tools into the management system of the Moscow housing and utilities sector and organizations. Also in the article the potential of digital technologies application in the sphere of housing and communal services of Moscow is investigated.

Annotation: Practice shows that not all managers are inclined to think that staff training is an integral part of the development of an organization, and most importantly, that this should reproduce and accumulate intangible, human capital. The relevance of the research topic is that now the main factors of competitiveness of organizations is the availability of qualified labor, the degree of its motivation, the distribution of responsibility and the form of work that determine the efficiency of personnel use. In modern conditions, the creative abilities of a person are still underused, and not enough attention is paid to meeting the social needs of employees through vocational training. The results of the work give grounds for such conclusions that the search for effective ways of increasing the efficiency of personnel management necessitates the use in the management system not only of organizational and administrative, financial and managerial levers, commercial programs, but also an expansion of the practice of using scientifically grounded theoretical and methodological approaches to effective staffing through staff training in business schools.

Annotation: The relevance of the chosen topic is that oil is of key importance for the economy of Kazakhstan. In the future, Kazakhstan intends to increase production at the Kashagan and Tengiz fields. Kazakhstan’s oil and gas industry can be attributed to one of the leading sectors of the economy. Today, the dynamics of the development of the Kazakh gas industry, where the national operator is KazTransGas JSC, is more successful. The national oil and gas company is represented by JSC KazMunayGas. The purpose of this study is to analyze the share of gross value added of sectors in GDP, the volume of oil transportation, growth for the year of crude oil production in recent years, consideration of the prospects for the development of the oil and gas industry of Kazakhstan. The result of this article is that the analysis of the oil and gas sector helped to identify trends, regulation in this area, shows the role of the fuel and energy complex of Kazakhstan in ensuring the country’s energy security.

Annotation: This paper contains the analysis of the modern level and the living quality of the Russian population. It has been noted that the continuing crisis in Russia increases the level of wealth inequality and feeds fragmentation of the society. Unfortunately, in general throughout the country, the level of the population’s living quality has decreased to the level of 2009, and the recovery will be possible only in the mid-2020s. According to the forecast of the Analytical Credit Rating Agency (ACRA) in 2017 the wealth decline will be equal to 0.2%, while the next three years it will hardly exceed 1%. The paper contains the analysis of the population’s living quality rated by the regions. In accordance with the rating of the Russian population’s living quality by the regions, the RIA-Rating Agency reports Moscow, Saint-Petersburg and the Moscow Oblast are the leading regions, while the outsiders with the lowest quality of living are the Karachay-Cherkess Republic, Ingushetia and Tuva. In some regions, significant decline in the living quality is observed.

Annotation: Many countries, including Russia, assign to the inflow of foreign direct investment the role of the carrier of new technologies and advanced methods of organization of production, a catalyst for technical and economic progress, as well as a deeper inclusion of its economy in the world economy. One of the indicators of the country’s involvement in the world economy is the export of goods and its structure. The degree and nature of changes in export groups of goods may indicate changes in the structure of the economy under the influence of foreign direct investment, which allows to assess the positive or negative effects of them. The relevance of this work lies in the fact that for countries with economies in transition, which currently include Russia, the attraction of foreign capital is very important. With their help, it is proposed to transform the structure of both the economy and exports of the Russian Federation, reducing the share of the fuel and energy complex in its structure. The article deals with the dynamics of foreign direct investment in the Russian economy. The purpose of this work is to identify the problems of changes in the export structure of the country under the influence of foreign direct investment. The subject of the study is economic relations caused by the relationship of foreign direct investment with the structure of Russian exports. The article analyzes the economic relations caused by the relationship of foreign direct investment with the structure of Russian exports. The problems of changing the export structure of the country under the influence of foreign direct investment. The article reveals the relationship of foreign direct investment with the macroeconomic indicators of the Russian Federation. A number of key macroeconomic indicators of the Russian Federation are closely related to the value of import or export of foreign direct investment.

Annotation: The article discusses the features of urban development in Moscow from the postwar period to the present. Three stages of large-scale reorganization of residential areas of the capital are identified, the specificity of each stage is determined. The draft of the last renovation program adopted in 2017 is considered in more detail, its differences from previous programs are established, its shortcomings and ways of increasing the efficiency of the program are noted.

Annotation: The embezzlement of public funds is one of the global challenges even for developed countries. Russia is no exception, the reasons are the desire to enrich state officials at the expense of budget funds and the lack of effectiveness of modern internal financial control of Russia, unable to minimize the embezzlement of public funds. This article describes the main objectives and implications of the internal audit of the public procurement mechanism, the risk of illegal, inefficient, ineffective budget spending at an early stage.

Annotation: The grain market is an important element of the general market of the Russian Federation. Its development affects not only the nature of the reproductive process of the national economy, but also the macroeconomic indicators. The grain market depends on the climatic conditions of the region and the country as a whole. Since it is a strategically important segment of the economy, the political climate in the state depends on its yield. The aim of the work is to analyze the world grain market, as well as to study the role of the Russian Federation on it. In the course of the research, methods of empirical research were used. In particular, a comparison was made between the main indicators of the world market and the place of the Russian Federation on it. Thanks to the application of theoretical research methods, analysis and synthesis, the main features of the grain market were identified and characterized. Also, the main factors influencing the development of the world grain market were revealed. According to the results of the study, it can be concluded that over the past 3 years, despite the crisis trends, the Russian Federation has strengthened its positions and has taken a leading position in the production and export of grain crops. Over the past 10 years, the dynamics of changes in the volume of grain production in the world and in Russia completely coincide. Thus, the diversity of natural conditions in Russia neutralizes the impact of local factors affecting yields. The main factors and patterns that determine the productivity in the world will also act for the Russian Federation.

Annotation: The article studies the definitions of the category «Digital Economy» and on the basis of this the author’s definition is developed. It is shown that for the first time the description of the digitalization of the economy was proposed by Robert Vakhalovi in 1971, and described the process of the genesis of the digital economy by Nicholas Negroponte. From this moment comes the epochal changes associated with the digitalization of the economy, which contribute to the genesis of new spheres of labor application and transform the relations between economic agents within the old spheres. The development of digital technologies in the economic and social life of society shows that with the help of Internet technologies, the subjects of economic relations have the opportunity to communicate, coordinate and instantly exchange information in real time and being in any geographical point of the world. The study of the structural elements of the digital economy has shown that the key factor in its development is the spread of the Internet in the economic activities of the state, firms and households. The formation of a new paradigm of economic relations is based on the diffusion of Internet technologies, communication tools, the use of large data, the genesis of the Internet of things, the use of cloud technologies, automation and robotization. It is shown that as the main means of communication by means of Internet technologies, a mobile phone became the use of which allows real-time monitoring of business processes occurring at the enterprise, setting tasks for employees, monitoring their activities. The article reflects that digital technologies are used in the economic and social activities of households, firms and the state.

Annotation: In the article possibilities of using state-private partnership for realization of projects in the sphere of healthcare are regarded. Special attention is paid to concession agreements that have found the widest application under realizing infrastructure projects to which healthcare objects can be ascribed too.

Annotation: The article discusses the organization and methods of internal audit of using budgetary funds for capital construction projects at the stage of construction and installation works by a contracting organization and making payment in respect of work performed by a budget investor, which is based on an operational, regular and integrated approach to checking management and accounting. The relevance of the article is confirmed by the absence in the arsenal of Russian auditors of a specific set of methods for planning and conducting inspections, which allows to reduce the cost and time of construction and installation works. Thus, the purpose of this article is to develop the need to develop, improve and detail the methodology for conducting an audit of the costs of construction and installation works. To achieve the goal of the study, mainly theoretical and to a lesser extent practical methods are used: the study and analysis of the organization of the use of budget funds for construction; monitoring of the volume of invested budget funds for construction and installation works; studying the organization of internal audit of budget investments; analysis of internal audit of budget investments on the example of budget investors in other areas; synthesis of a general internal audit algorithm for the use of budget funds for construction work. As a result, we will obtain an internal audit methodology for using budget funds for construction and installation work, which can be modernized in accordance with the specifics of a particular budget investor and will also serve as the basis for the internal audit of other types of work during capital construction.

Annotation: The article deals with the current state of the institutions that form the system of combating money laundering in Russia, including a clear confrontation between the existing formal and informal institutions in this sphere of economic cooperation. In order to identify ways to address the issues of improving the structure of the abovementioned institutional system, formed in the national economy at the present time, and the direction of development of the tools used by economic entities to combat money laundering, the main task of the analysis was to assess the effectiveness of such institutions by studying their composition, the degree of implementation of their functional powers and determining the quality of existing measures and procedures aimed at combating money laundering. In carrying out this assessment, statistical data officially published by the authorized Supervisory bodies of the relevant sectors of the economy, as well as information on national regulations governing the activities of economic units in order to combat money-laundering, were used. According to the results of the study, the existing shortcomings of the existing institutional system of combating money laundering in the Russian Federation are identified, the priority directions of development of this system and the implemented ways of development of a number of institutions in order to improve its efficiency are proposed.

Annotation: The regions of the Russian Arctic play an important role in the economy of the Russian Federation. In the article on the example of Yamalo-Nenets Autonomous Okrug the features of the budget system of the Northern regions are considered. Climatic, geographical and infrastructural features of the Northern regions give rise to significant features of all areas of socio-economic development of these regions, including the budget system. Compilation and execution of the regional budget of the Yamalo-Nenets Autonomous district is carried out in accordance with the requirements of the Budgetary code of the Russian Federation subject to the specifics established by the YNAO Law «On the budget process in the Yamalo-Nenets Autonomous district». Drafting of the district budget is carried out by the Department of Finance of the Autonomous Okrug, which cooperates with the Department of economy of the Autonomous Okrug, subjects of budget planning. The planning of the district budget expenses is carried out separately for the current and accepted expenditure obligations of the Autonomous district. The peculiarity of the district budget is also the fact that the legislation of the Autonomous district provides for the opening and maintenance of personal accounts for organizations that are not participants in the budget process. As a result of the analysis carried out in this article, the authors conclude that the specific structure of both the revenue and expenditure part of the budgets of the Northern regions of the Russian Federation (a high proportion of property tax in the income structure, a significant amount of expenditure to support the real sectors of the economy and housing and communal services). At the same time, the Yamalo-Nenets Autonomous Okrug is allocated a significant share of its own revenues and high budget provision, due to the significant volume of hydrocarbon production and high budget occupancy revenues from the enterprises of the fuel and energy complex.

Annotation: This paper analyzes domestic and foreign experience in attracting investments in the IT sector and information technology sector. The authors argue that today there is a change of economic paradigm – the cost of production of goods is reduced, increasing the role of management technologies and organization of production. In the post-era of high oil prices, industrial companies yield to the top in ratings of the effectiveness of business models of technological companies and players operating in the Internet industry.

Annotation: Transition to digital economy led to changes in approaches and methodology of accounting of money. It causes the relevant necessity of studying of again arisen accounting rules and their correlation with already existing principles. In article the tasks facing a modern registration system are defined, presented the standard and simplified option of accounting of money. Authors considered questions of digital transformation of accounting of money. Need of introduction and order of application of online cash desks is studied, the practical experience of their use is generalized, the existing problems and ways of their decision are designated. The author’s approach to systematization of the principles of accounting of money based on new requirements of the legislation is presented. Consideration of a system of the principles is carried out in a section of two components interconnected among themselves: cash discipline and non-cash payments. This article is directed to formation of the set of rules of conducting accounting of money for prevention of negative consequences and increase in effective management of cash flows of the organization.

Annotation: The article examines the specifics and reveals the main elements and interrelations of business models of Russian companies based on the data of integrated reporting, within the framework of the problem of an insufficiently coordinated approach to what the company’s business model is, as well as to the information disclosure requirements for satisfying the wide range of requests interested parties. Elements of business models are considered using the example of integrated reporting of several Russian companies, such JSC «UEIP», JSC «Atomenergomash », Polymetal International plc, JSCo “RZD”, JSC “FPC”. The main goal of the article was to study the shortcomings of existing business models of Russian companies based on integrated reporting data, as well as to identify possible ways for their further development and optimization. The article shows the shortcomings of existing business models, including their focus on internal business processes rather than stakeholder values. The final part of the article contains several author’s recommendations, which contribute to the further improvement of the business model, which will ensure the necessary level of disclosure of information about the activities of Russian companies and, ultimately, lead to an increase in their value.

Annotation: Improving competitiveness and ensuring the economic development of the Russian Federation involves solving the problem of effective redistribution of investment resources through the participation of financial intermediaries. The relevance of the study due to the fact that the globalization of the market and the change in its structure affect not only the economic situation of individual countries (States), but also the world economy as a whole. However, the high degree of interdependence among countries and the huge cross-border capital movements unregulated by States make the global economic system more vulnerable. At the same time, any failures in the global financial system lead to severe economic and financial consequences. The globalization of financial markets has led to a marked increase in their volatility and increased the impact of the spread of financial turmoil in global markets. This is particularly the case for developing countries and countries with economies in transition. In 2014-2015, the Bank of Russia faced a number of such global challenges in implementing its monetary policy. The peculiarities of the economic situation include bilateral sanctions and a large-scale weakening of the ruble, with the result that inflation was above the target level set in accordance with the main directions of monetary policy of the Central Bank of the Russian Federation. Financial crisis caused a multiple number of revocation of licenses. This study examines the problem associated with the process of assessing the financial condition of the Bank, discusses the main indicators of the assessment of the financial condition of commercial banks, as well as the attention paid to the modern method of improving the efficiency of the commercial Bank – reducing the banking network.

Annotation: Development of an effective management system for a particular business is the basic paradigm of its development. Known and used in the business world of concepts and models of management can be divided into two large groups: balance sheet (accounting) and monetary (market). Accounting management model oriented managers to maximize profit margins, often at the expense of achieving other important results. Therefore, more and more companies are turning to the cost management method. The article is devoted to the analysis of the most popular of them – the model of economic value added.

Annotation: Currently, credit bureaus in one form or another are operating almost all over the world. The majority of developed countries came to the conclusion that effective economic development is impossible without information openness and transparency, and the credit Bureau is the most important financial institution that allows to reduce the risks in the field of lending. The activities of the credit history Bureau are aimed at creating conditions that ensure the reduction of systemic risks in lending to commercial banks, as well as facilitating access of bona fide borrowers to credit resources. The relevance of the research topic is due to the fact that currently operating on the territory of the Russian Federation credit bureaus do not perform the above functions. Consequently, the activities of Russian credit bureaus require careful study, analysis and improvement. The purpose of this study is to consider the evolution of the formation and development of systems of accumulation and use of data on credit histories of citizens and enterprises for implementation in Russia; evaluation of the effectiveness of credit histories in terms of minimizing credit risks; formation of proposals for the development of the domestic Institute of credit histories. Methodology. In the work on the basis of synthesis of scientific knowledge formed qualitative proposals for the development and improvement of the national Institute of credit Bureau (BCI). The result of this study are formed proposals for the modernization of certain aspects – expanding the composition of traditional sources of data on potential borrowers, combining credit histories of borrowers, to provide banks with the opportunity to obtain more complete information about the debt burden of customers, the authority of the Central Bank to exclude BCI from the state register without a relevant decision of arbitration courts in identifying violations of the law, to determine their requirements for the quality of management and internal control in BCI, to suspend the reception of information in the presence of suspicions of the unreliability of the data sent, and also oblige BCI to submit financial documentation to the Bank of Russia. It is concluded that the efficiency of credit bureaus in Russia is negligible. There is an objective need to further develop the working conditions of the Institute of credit bureaus as an important aspect of the functioning of the market economy of Russia.

Annotation: The article gives an assessment of the effectiveness of implementing investment projects for import substitution in the territory of the region in 2018 with a view to increasing the international competitiveness of the Rostov region’s economy. For a long time, the so-called “restorative model” of economic development was functioning in Russia, based on the involvement of unused capacities and labor in production, as well as on the fast-growing external demand for Russian raw materials. In the aggregate, this determined the raw material orientation of Russian exports, high import dependence, technological backwardness and other problematic aspects of the country’s socioeconomic development. As a matter of fact the situation determines high relevance of the survey dedicated to find the ways to invest into import substitution projects on the territory of the region of Rostov, and to help to identify the elements able to impact on the development of the area, rather to increase international competitiveness of its economy. External geoeconomic and geopolitical challenges have a significant effect on bisiness activities of companies. At the same time the rapid increase of geoeconomic competition and geopolitical discrepancies transform not only the business traditions of the region, but seriously reduce the volume of international participation in it. Moreover, the facts mentioned above are extremely significant also out of inmediate context of export activity on world markets, especially if the region is already a subject of economic policy aimed to increase the competitiveness of local enterprises, science inrensity and fabrication of the products. Thus, the analysis of import substitution of economic, social, spatial imperatives of the development of the region is characterised by considerable relevance mostly under the circumstances of global uncertainty, and is a reason of application of various methods for assessing of the present and future of the area.

Annotation: Russian market of services today is vide and very competitive. The banks offer to clients the vide variety of products. At the same time, mobile banking is the most rapidly growing part of remote servicing. This article gives an anlysis of complex integration of innovation technologies in bank service. The authors specify advantages of mobile banking compared to the general services provided in the bank. In addition, described some modern trends in mobile banking functioning and provided brief application reviews of main financial players in Russia and abroad.

Annotation: The article considers the strategic planning in IFC to reduce the interest rate for pensioners, using the example of the company «Bystroedeni» (LLC) in the RZ Surgut, in order to raise the company’s rating, increase the credibility of the company among borrowers aged 55 to 70 years and to make it socially-oriented.

Annotation: This article is devoted to the development of methods for monitoring the implementation of programs of socioeconomic development of the regions in the conditions of active implementation of digital technologies and changes in this regard, the information basis for the assessment of indicators of implementation of strategies for the development of territories. The authors draw attention to the widespread use of rating methods for assessing the regions, which are used for various purposes as a comprehensive analysis of the state of Affairs in the regions, and to assess the investment climate or the quality of public administration at the level of a region. The article draws attention to the shortcomings of the methods used and proposes to make greater use of expert methods of evaluation and to introduce integrated performance indicators that would take into account a set of indicators and certain levels of their ranking. The article considers in detail the method of factor approach as an opportunity to take into account the impact of external and internal factors that affect the final results of the dynamics of the region, which is quite important in modern conditions with the unfavorable state of the external economic environment and accumulated during the economic crisis of 2014–2015 problems at the level of regional development.

Annotation: The article shows the influence of the specifics of the regional economy on the features of the social sphere of the Yamal-Nenets autonomous district through such indicators as unemployment, welfare, income distribution between households. The evaluation of the regional government policy on the development of the strategy of socio-economic development of the region. It is proposed to Supplement the policy of diversification of the regional economy with measures aimed at a gradual transition to a new economic structure that allows adapting to a rapidly changing market.

Annotation: In the area of accounting regulation, there is a tendency for Russian accounting standards to converge with international financial reporting standards. The main provision, taken from the concept of international standards, is a reflection of the current value of the articles of accounting (financial) statements. One such provision is the creation of provision in the accounting, in order to reflect reliable data in the reporting, thereby increasing the informativeness of accounting users. The article discusses the features of the creation of provision for unused vacation in the company. The types of vacation, depending on the activities of the companies, influence on the provision of vacation. Their influence on the formation of the provision for unused vacation is considered in the article. The author has identified the factors that affect the risk of material misstatement of the formed provision for unused vacation for the preparation of accounting (financial) statements of the audited entity. The list of factors given in article promotes carrying out qualitative carrying out analytical procedures. Audit procedures have been proposed to verify provision for unused vacation. The article offers models of working documents for the auditor to determine the possibility of distortion of the articles of accounting (financial) statements.

Annotation: This article analyzes the possibilities of using MS Excel financial functions when reporting under IFRS. The article considers the possibility to use the features of MS Excel for financial lease accounting and financial tools in your organization, how to use functions for calculations.

Annotation: The issue of analyzing the security of regional budgets in the Russian Federation is not determined solely by income-expenditure parameters. An important role is played by aspects of balance, which consist in covering the arising budget deficit by sources of its financing, reducing the amount of accumulated government debt obligations, as well as finding solutions to existing problems in order to equalize the budget security of the subjects of the Russian Federation. In this regard, the aim of the work is to study the achieved values related with the management of public debt by the subjects of the Russian Federation, to determine the budget sustainability of the regions. The relevance of the studied subject of research is high due to a significant systemic increase in regional debt over the past years, which has a negative effect on the economy, distorting the budget process and jeopardizing the satisfaction of primary needs in the timely conduct of social expenditures. Among the research methods used are logical, analysis and synthesis, comparison, tabular and graphical methods for visualizing results, as well as specialized statistical methods – grouping and research of trends of time series. The result of the work was the formation of proposals to improve the financial stability of the regions and curb the increase in the level of their debt obligations.

Annotation: The Islamic Republic of Afghanistan is one of the coastal states of the largest transboundary Central Asian river Amu Darya. From here she starts her run, forming a border with Uzbekistan, Turkmenistan and Tajikistan. Almost 14% of the catchment area of the Aral Sea (1,771.5 thousand km2) is in Afghanistan (246 km2), home to about 20% of the country’s population. In the conditions of still regional instability, the tasks set by Afghanistan for the exploitation of water resources should be implemented using the water potential of the Amu Darya River, which in turn is used by Tajikistan, Uzbekistan and Turkmenistan. Over the past 30 years, Afghanistan’s interests in the water sector have been ignored. Because of the military conflict, Afghanistan is not involved in transboundary water management agreements, although it is their potential participant. With the stabilization of the domestic political situation in Afghanistan, the main economic development will be aimed at ensuring food security through the growth of irrigated agricultural land, which in turn will increase the amount of water already used by the already over-exploited Amu Darya runoff. This will entail a decrease in the water supply in Central Asia, which will become a worrying sign and will have serious consequences for Afghanistan’s interstate relations with the Central Asian states. The joint use of the waters of Afghan rivers entering the territory of neighboring Central Asian states will in the future become one of the most complex problems of interstate and, above all, economic relations.

Annotation: The article attempts to study the levels of analysis of labor market trends and factors in the unity of the intraindustry microlevel of hiring transactions, the meso level of inter-industry competition in the labor market and international labor movement as a mechanism for realizing its competitiveness in the global labor market. The analysis of the employed population in the territory of the Russian Federation by types of economic activity is carried out. The study of the world experience of the functioning of the labor market, with the exception of the mega-level, shows a tendency to dominate the territorial determinant of the supply of labor. The authors summarize that the objective function of the activities of public employment services should be to promote the welfare of households and the development of entrepreneurial structures at all levels. As a result, the levels of analysis of labor market elements in the unity of the intra-industry micro-level, inter-sectoral mesolevel and in-country movement of the labor force, and international labor movement are structured. And it was also determined that the demand and supply in the labor market should be studied as a multi-level system at the mega-level of the international labor organization.

Annotation: The article investigates local government governance, inward sphere of the reassurance of the local community. Revealed the different nature of the rights of local communities to manage the scope of its reassurance. It is shown that the institutional design of local self-government should not contradict the institutional forms of the state, and consistent with historically formed in them the mechanisms of regulation of reassurance of the local community.

Annotation: Social and economic development of the city of Rostov-on-Don is the target of research in this paper, while specific features and tendencies of development of the customer market and service industry and, in particular, its key trends, threats, and opportunities are the scope of research. Regional development is one of the core factors interrelated with tendencies of national development, which can be listed among strategic national priorities. An efficiently operating consumer market and service industry inherently meets specific goals which have impact on the state of the national economy. These goals include production expansion, improvement of quality of manufactured goods due to development of competitiveness, successful addressing of the problem of monopolization and introduction of new products in order to completely meet demand of the population. On the basis of the aforesaid, the consumer market and service industry are among the key systems which optimize production and regulate the structure of domestic production and rendering of services. The consumer market and service industry are also among the fundamental structures of the national economy. The market and industry create optimal conditions for reproduction of goods, ensure efficiency of intermarket relations between economic agents, and meet consumer demand in the context of competitive environment. The consumer market is the key system of the market economy, which facilitates commodity turnover at a global, federal, and regional level. We performed our analysis using the statistical method. We provided evaluation of the current situation and dynamics of development of the basic parameters of Rostov-on-Don consumer market and service industry. On the basis of the said analysis we identified the main problems of long-term prospects of development of Rostov-on-Don consumer market and service industry. We developed and identified key trends, threats, and opportunities at a global level in order to solve the said problems. The current situation pre-conditions high relevance of our research dedicated to analysis of tendencies of the environment beyond the economy of the Rostov region, detection of factors which may have impact on development of our region, and identification of possible threats and opportunities for steady development of the Rostov region [8, p.495].

Annotation: The known approaches to definition of problems of development of a domestic machine-building complex are considered. The main problems of effective development of domestic engineering industry are systematized. The problem of strategic innovative development of domestic machine-building enterprises is allocated as independent. On the basis of the carried-out retrospective and current analysis the main components of a problem of strategic innovative development of the enterprises of domestic engineering industry are defined, including: insufficient attention to development of branch from the state; high level of the world competition in the sphere of mechanical engineering; toughening of permanent western economic sanctions against Russia; reduction of life cycle of the vast majority of types of products; aiming of the domestic enterprises of mechanical engineering more on service and repair moral the outdated equipment; a problem of assignment of the leading role to the advanced, innovative means of production in the development strategy of manufacturing enterprise; problem of manifestation by domestic machine-building enterprises of high business activity; problem of dynamic compliance between an innovative component of strategic development of the enterprise and the general development strategy of the enterprises of autotractor mechanical engineering; a problem of increase in number of innovative industrial technologies, complicating a problem of the choice of rational administrative decisions when forming strategy of innovative development of the enterprises of mechanical engineering. The scientific novelty of results of the conducted researches consists in development of an algorithm of the solution of problems of strategic innovative development of the enterprises of domestic engineering industry.

Annotation: This paper contains the analysis of food provision of the Russian population under the foreign sanctions. It is noted that the economic blockade has disturbed the established production and economic ties, increased the stress in the food provision of the country, and had an adverse effect on the food security of Russia. The imposition of the food embargo has led to the losses for the European business targeted at Russia. The EU has incurred losses in the agriculture, especially regarding overproduction. It is noted that the economic sanctions imposed by the West have had both positive and adverse effect of the food security of the country. On the one hand, this economic blockade has resulted in the increasing vulnerability of the Russian economy and the stress in the food provision of the country. On the other hand, according to the experts, thanks to the sanctions Russia has got a positive dynamics as well as significant results in the agroindustrial sector.

Annotation: The purpose of the research is systematization of parameters of risk and efficiency in the formation of the strategy of reproduction of mineral resources of capital. Developed methodology for assessing the comparative economic efficiency of use of mineral capital. Compiled typification of the development strategy of oil and gas companies. As an example, is considered «Surgutneftegaz», which is in the high risk zone, therefore implementing anti-crisis strategy of development of energy and oil and gas sector, based on increase of oil recovery factor, efficiency, refining processes, reducing costs.

Annotation: The necessity of increasing the investment attractiveness of the region (city) is substantiated. This implies, above all, the systematization of the author’s approaches to characterizing the essence of the category “investment attractiveness of a region (city). The theoretical analysis allowed the authors to summarize the methodological approaches to assessing the investment attractiveness of the region (city) and to form the author’s methodical approach based on the use of the comparative method and the method of aggregate ranking. The object of the research is the Novopolotsk city, as well as other big cities of the Vitebsk region: Vitebsk, Polotsk and Orsha. For the development of guidelines for the development of recommendations to increase the investment attractiveness of the Novopolotsk city, an assessment of its investment attractiveness in the context of indicators of investment potential and investment risk was carried out. The analysis made it possible to identify the strengths and weaknesses of the studied region, which were used as the basis for developing recommendations.

Annotation: The article highlights in a new way the ways of solving the problems of staffing quality management system-the leading management system in the world, focused on improving the quality of products and services and, as a result, customer satisfaction. A special role in this system, based on interrelated processes, is assigned to staffing as the main resource of any company, since the constant improvement of technological processes and the rapid development of new technologies, as well as changing requirements for the competencies of employees require the development and systematization of requirements for the content and quality of work. That is why human resources activities must meet the modern conditions of development, meet the principles of quality management system, serve as the basis for the effective operation of the organization. The stages of the process of personnel management in the service sector - a set of interrelated and interacting activities that transform inputs into outputs aimed at the formation of human capital, as the most important factor of customer focus of the organization. The description of the implementation actions in the following stages: identification strategy of the organization in the market, the formulation of organizational vision, the identification of the processes of the quality management system, mapping of processes, refinement of organizational structure, job descriptions of employees, the definition of the job profile. The article discusses the approaches to assessment of personnel subject to the provisions of professional standards, the use of which is justified by the necessity of systematization of the requirements to the employment functions and actions of personnel; delineation of work and responsibilities between the qualification levels of employees; creating a basis for improving the system of training, assessment and certification of qualifications of personnel.

Annotation: The Article is devoted to the study of the current state and directions of health care transformation in the Russian Federation in the Genesis of the digital economy. It is shown that from 2005 till now the steady tendency of decrease in medical institutions in the Russian Federation was formed. First of all, the reduction affected medical institutions that are located in rural areas. Thus, the Ministry of health implements a policy of cost optimization, which concerns medical institutions with low rates of demand. At the same time, there are costs of the policy of reducing medical institutions, which is due to the decrease in the availability of medical services for the population due to the geographical dispersion of settlements on the territory of the Russian Federation and the development of a negative social effect on households. At the same time, the number of beds in hospitals is decreasing. At the same time, there is a reduction in the number of medical personnel with a simultaneous increase in the workload. In our opinion, the solution to these problems could be the introduction of digital technologies into the activities of medical institutions. Diffusion of technologies of remote medicine should reduce the burden on health workers and increase the availability of medicine for the population and in particular in remote geographical areas of Russia. The introduction of Internet of things technologies should contribute to improving the monitoring of patients ‘ health in real time. Translation of documents and introduction of electronic medical records of patients will optimize the costs of the organization of the medical institution, intensify the activities of the doctor in the field of document management and ensure transparency of medical activities. The study showed that in modern conditions there is a diffusion of digital technologies in the health care of the Russian Federation.

Annotation: The authors convincingly proved that in the framework of the strategy of innovative development of the industry of software development is a major stimulus to the development of innovation, support the creation of new innovative companies. Estimation of dynamics of the main activities and trends of software companies for the past nine years. The result of the analysis are proposals to improve support for Russian software producers. The analysis gives a complete picture of the development of the sector and to identify further directions of the state policy for its development.

Annotation: Interstate cooperation between Kazakhstan and China on the joint use and protection of transboundary water resources is important not only for them, but also for Russia. This is due to the huge impact that the use of water resources of the transboundary rivers Irtysh and Ili, the main sources of fresh water for Kazakhstan, has on the socio-economic development of these countries. In recent decades, Kazakhstan has faced an increasing shortage of water resources. One of the reasons for the lack of water is the policy of China, which is pursuing a policy of unilateral increase in the volume of water resources taken from the transboundary rivers of the Irtysh and or ignoring the interests of the Kazakh side. For Kazakhstan, such a policy of Beijing threatens the plans of economic development, negatively affects the solution of issues of socio-political stability. As a result, Kazakhstan annually faces a growing number of problems, the solution of which depends on China. On the example of Kazakhstan and China, an attempt is made to identify the main contradictions in the issues of water use in Central Asia.

Annotation: In modern society the idea of gender equality, including in the sphere of the social and labor relations is relevant. Therefore researches which subject is the behavior of men and women in various production situations are even more often conducted. Results of a research which purpose consists in identification of gender features of behavior of heads in the conflict situations taking place in labor collectives of the modern organizations are presented in this article. Questioning of men - and female heads in the organizations of the city of Penza, the Penza and Saratov regions by results of which the generalizing conclusions concerning behavior models of female heads and men in the conflicts are presented is carried out.

Annotation: In this article, based on the analysis of specialized literature and experience, the specifics of managing highpotential managers in companies are revealed, the role of HPM management processes in the development of the company is shown. In many Russian companies, high-potential young employees are given special attention, they are identified through various evaluation procedures, develop individual development programs, and enlist in the personnel reserve for managerial positions. The subject of the study is the human resources management system of modern companies in the part related to the management of high-potential managers (HPM) as the most important resource that can enhance the company’s competitive position. The subject of the study is the characteristic features of HPM and HPM management problems associated with the availability of these features, as well as with the management trends of the modern organization that have developed to date in Russia. Increased attention to the effective management of HPM is due to the increased role of intangible assets in the activities of organizations. Particular emphasis is placed on describing the attributes of HPM and the questions that confront the modern manager, who relies on talented employees. The main methods used in the study are system analysis and synthesis.

Annotation: The article gives an assessment of the main indicators of the development of small and medium-sized businesses. Factors of development of business are determined. The main directions and mechanisms of entrepreneurship development in the region are indicated.

Annotation: What is a crisis, when and why does it occur, what is its structure? According to the article a crisis is characterized by many interrelated situations of increasing complexity and risk management.

Annotation: The article contains a deep analysis of the international market of robotics, including the demand and supply for robotics products over the past few years. Also identified are the countries and segments of industries that are the main consumers of the market under investigation. The number of countries actively involved in the robotization process was studied. Examples of both negative and positive impacts of the robotics market on the labor market are given, promising branches for robotics are identified in the future. Thus, the main concern of experts regarding the reduction in the number of jobs was considered. And also there is evidence that robots complement, not replace, labor and, at the same time, improve the quality of work and wages of those who perform new tasks. Examples of real use of robots in production processes and their positive impact on the work of the entire enterprise are given.

Annotation: The article deals with the study of socio-economic consequences of digital technologies in the activities of economic agents in the context of the Genesis of the digital economy in the Russian Federation. It is shown that in the scientific community there are divergent views that relate to the issue of replacement of labor with capital. Some researchers argue that the diffusion of digital technologies will affect the labor market by displacing the labor force from most areas of economic activity. This process, according to this group of scientists, will contribute to the formation of social instability in society and will create the need to develop comprehensive government measures to ensure the system of retraining of workers, the organization of public works and other measures to support sustainable employment. Another group of scientists who hold optimistic views on the manifestation of the diffusion of digital technologies in the labor market claims that their spread will lead to the emergence of new working specialties, spheres of activity and sectors of the economy. According to their forecasts, digital technologies will contribute to the evolution of the content of existing professions in favor of the use of information and communication tools in the performance of official duties and the complexity of economic operations. It is shown that the diffusion of digital technologies will ensure the transformation of relations in the labor market in favor of increasing the share of flexible forms of employment, remote work, the need for continuous training during life, the development of flexible forms of business organization using outsourcing schemes, the development of flexible forms of time management.

Annotation: The article reveals the problems of coaching as an innovative effective management tool, considers some methods, techniques and tools of coaching, the use of which allows a person to develop both as a professional and as a person. With the help of coaching methods, tools and technologies, on the one hand, the Manager can clearly divide personal and business life, realizing in all spheres of his life, while creating and competently observing the balance, and on the other – the coach can help the head to understand his true goals, the reasons for success and failure, to help in finding his own solutions. Coaching is considered as a way to increase individual innovativeness and competitiveness of the Manager in terms of increasing personal responsibility, disclosure of emotional intelligence, motivation to achieve both personal and corporate goals

Annotation: Questions of use of design approach during creation new and adaptations of the operating organizational structures are considered. The chain of “purposes-task-technology-structure-people” accompanying processes creation new and adaptations of the operating organizational structures is considered. The key role of questions of training for implementation of design activity as the independent direction connected with realization of a sistekma of training of professional managers of projects of all levels in higher education institutions is shown at professional development of personnel and at professional retraining of personnel.

Annotation: The article proposes a methodology for analyzing the effectiveness of the use of personnel and its impact on labor remuneration in a medical institution. In disclosing the topic, the article used theoretical-level methods such as study and synthesis, analysis and synthesis; methods of experimental and theoretical level, such as: logical, analysis. With the help of them, specific phenomena were studied and a logical study of the collected facts was conducted, and theoretical generalizations were made. The proposed method is based on the application of the methods of factor analysis of labor productivity and the wage fund. When using this technique it is possible to determine the factors affecting the payroll of a particular medical institution. For the permanent part, this is the number of medical personnel, the average salary and the duration of the working day in a medical institution; for the variable part – the volume of production of medical services, the structure of medical services, the complexity of medical services of a particular health care institution. According to the results of the analysis, it is proposed to introduce directions aimed at increasing the efficiency of use of the staff of the medical institution.

Annotation: In a market economy, the development of technological industries, increasing the number of organizations providing services, increases the importance of labor resources in the organization. Currently, bonuses are one of the items of expenditure in the calculation with the personnel on payment. Accrual of bonuses is one of the ways of material incentives for employees. At the same time, regardless of the industry of the organization, the value of labor resources in the organization is not the last in the list of the importance of types of resources. The importance of qualitative indicators of the workforce is difficult to assess. At the same time, often the determination of the cost evaluation of employees ‘ performance is carried out with the use of bonuses on the results of work for the month, quarter or year. Thus, in those areas of operation of the organization, in which the result of the work of employees of the organization directly depends on the financial result of the organization as a whole, the company uses a premium system of remuneration. It is especially important to use this system of remuneration in sales and industries in which the creative and intellectual potential of employees is directly involved (for example, in the field of design, information technology, advertising agencies) [2]. In this regard, during the audit of settlements with the personnel on remuneration, the auditor pays special attention to the audit of bonus accruals: the process of approval of the calculation method, the method of calculation of premiums, indicators that are the basis for the calculation of premiums, positions for which the accrual of premiums in the organization is provided. To assess these indicators, the auditor may use analytical procedures [1]. The article describes the analytical procedures that the auditor can use when checking the calculation of premiums by the audited entity as additional procedures used in the audit process to assess and identify the risks of material misstatement in the calculations with the personnel on remuneration.

Annotation: The article deals with topical issues of transport complex management, reveals possible ways to improve the efficiency of the transport system management in the territory of Balashikha urban district. The authors proposed ways to modernize the transport complex, with an increase in the possibilities for the development of the municipal economy, the social and municipal environment, and the optimization of the transport flow, which, according to the authors, will lead to an increase in the investment and housing attractiveness of the urban district.

Annotation: Article purpose consists in revealings of essence of corporate mentality and definition of ways of development of management of the mental innovations, called to provide an innovative vector of development of modern firm. The typology of kinds of modern corporate mentality is given and the reasons of a modern domestic mental economic crisis are proved. The treatment of innovative corporate mentality of the modern enterprise is given, and the administrative technology of its creation is offered.

Annotation: The article deals with the mechanism of talent management as a factor of increasing the competitiveness of personnel, the specificity of talent management within the framework of the personnel reserve formation system is analyzed, various approaches to the concept of “talent”, and methods and principles of talent management are analyzed. It is concluded that, provided that an effective personnel policy promoting the development of the creative personality is created, the talent will be a competitive human capital of the enterprise, capable of providing the company with organizational, managerial and financial performance.

Annotation: The article presents an algorithm for analyzing the qualitative integrity of the ability of an economic agent to perform creative activities. The dependence of creativity on the intellect and the level of development of the implicit knowledge of the economy subject are shown. The results of the analysis of specific elements of creativity are offered: a system of categories, types and forms of creativity, factors of creative effectiveness. The main elements of the creative symptom complex providing the increase of the overall efficiency of the economic agent creative activity are considered. The forms of manifestation of creativity as a function of the organic unity of convergent and divergent thinking are analyzed. A definition of creativity in a narrow and broad sense is given. The purpose and scientific novelty of the article is to identify interdisciplinary conditions and factors of increasing the level of the ability of the economic agent to creative activity. The scientific and practical significance of the article is to justify the need for an accelerated development of a system of implicit knowledge as an ontology of creativity of a subject of the any economy level.

Annotation: Today’s challenges require to revise the existing approaches to training of students of economic disciplines. Such challenges include a number of problems: the emergence of innovative information technologies in various spheres of our lives, rapid changes in various sectors of the economy, weakening and “materialization” of motivation of students, the discrepancy between the views of teachers, the state, science and the market about the knowledge that a modern economist should have. Such fundamental modern trends as, for example, “digitalization”set a special tone for the development of the modern education system. Based on the analysis of abstracts and articles devoted to this problem, the author tries to identify the demand for “digital” competencies for economists in the modern Russian labor market. Another trend, which is now focused on the expert community, members of the government and the media – bringing the learning process to the development of skills that will be in demand in the market and in the future workplace graduate. At the same time, it is important to find a middle ground between the formation of these specialized skills and the expansion of the economic, legal, managerial erudition of graduates-economists in order to “not throw the child out with water”. Thus, in this article, based on the methods of comparative analysis and induction, Russian and international developments, as well as the experience of teaching the author of economic disciplines in higher education (Moscow Witte University), we will try to find recipes and propose new approaches to improve the quality and development of economic education in Russia.

Annotation: The article examines the issues of various motivational theories, with the further possibility of their application in practice in the conditions of modern management and a certain mentality of the Russian Labor Society. The article describes the possibility of applying the most advanced motivational postulates to ensure high motivation as an employee so organizations in general.

Annotation: On the need and prospects for the formation of a new model of a system for providing financial resources with solutions to state and social tasks in Russia

Annotation: The article is devoted to problems of economic management for the transition to new technological way. Necessity of formation the national governance systems of evolutionary development is based in the article by complex unity of interacting subjects: society, people, knowledge, nature. It is proved that the new technological order is determined by the dynamics of macrogenerations’ development, that are leading factors of evolutionary progress. The genotypes of macrogenerations are studied uniting society, knowledge economy and nature in terms of task orientation to the development of new technological stage. Factors of macrogenerations’ development are reviewed. It is proposed the systematic approach of subjects’ interaction: society, man, knowledge, nature – for the formation of a national control system of macrogenerations for aims of development new scientific and technological stage.

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Annotation: The article is devoted to the problems of development of the Arctic zone of the Russian Federation, the emphasis is on issues of social entrepreneurship and the development of the region's infrastructure. Particular attention is paid to the draft Federal Law «On the Arctic Zone of the Russian Federation», namely, the role of entrepreneurship in the text of the law.

Annotation: The process of globalization of the economy had a much greater impact on the functioning of the world gold market than it was supposed to. Under the influence of this process, before the gold markets, today it became necessary to achieve maximum transparency and create opportunities for the entry of as many participants as possible. These goals today are also key problems in the global gold market, which are just beginning to be resolved.

Annotation: Formulated the basic theoretical and methodological provisions improving of land taxation in urban settlements in the market conditions via introduction of single tax on land based on auction price of land.

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Annotation: The subject of this article is a system of tacit knowledge, which is the basis for intellectual capital of a subject and a factor of the development of economics, where the role of unspeakable tacit knowledge is increasing. The purpose of the study is to find and substantiate the integral conditions and factors of improving the quality of the system of implicit knowledge as the ontology of cognitive and core competencies. In this context, the main logical tasks of the article are: research the essence, analysis of functional forms and detection of scientific-practical potential of the system of implicit knowledge; characteristic of tacit knowledge as the basis of intellectual capital, as well as the basis of cognitive structure of modern economics; development of key bases of scientific-practical paradigm of improving the quality of implicit knowledge. Scientific novelty of the article is to clarify the interpretation of the essence and the structuring of the system of implicit knowledge, as well as justifying the accelerated growth the role of unspeakable tacit knowledge in the framework of behavioral economics, the development of conceptual frameworks of improving the quality of intellectual capital as a factor in the production of cognitive competencies. It is proved that the system of tacit knowledge is becoming a key determinant of the development of modern behavioral economics and deep base of expanded reproduction of large-scale, continuous and radical innovation

Annotation: This article is devoted to the topic of joint consumption and its importance for changing the approach to economics and project management in the Internet industry and services. The authors consider the conse-quences of shared economy. On the one hand, joint consumption should reduce the demand for durable goods. On the other hand, joint consumption should increase the demand for these products. The authors conclude that the share economy strengthens competition - and, as the history of the devel-opment of market relations shows, redistribution of economic benefits in favor of consumers should be expected. They argue that one of the main obstacles to the development of social capital in our country is the degradation of the political system, the lack of competition, the total nationalization of the economy, the paternalization of society and the inhibition of the formation of civil society. And yet the specificity of Russian reality is that the economy of joint consumption has the potential for significant growth.

Annotation: In given to article social and economic development of the city of Astana is considered, data for a row of years are provided, indicators of the industry, a financial system, health care, education, etc. are studied.

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Annotation: The article assesses the sustainability of society on the three pillars: economic and ecological well-being, human well-being. Country comparison is carried out on indicators and is determined by the place of Russia in the global society. It is concluded that at any given time, Russia does not have a steady-state, identifies the causes of this situation. Is determined by the potential for sustainable development, outlining the activities to achieve it

Annotation: The article is devoted to the analysis of the monitoring and evaluation system of social and economic in-dicators of the development of Russian regions. The systematization and analysis of the composition of the results used to evaluate indicators and methods of ranking are carried out. The dynamics of approach-es to such an assessment and their linkage with the results of the activities of the executive authorities of the regions and the allocation of budgetary funds is examined. The purpose of the article is to analyze the current state of monitoring the socio-economic development of the regions, identify the target areas for such an assessment and the prospects for its improvement.

Annotation: The article discusses trends in the development of some offshore centres, in particular the strengthening of the position of such centres in Asia. Statistical data confirming the involvement of financial flows from foreign economies to strengthen the international position of individual States.

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Annotation: The article examines the experience of the functioning of the Russian banking system, provides an assessment of its quantitative and qualitative indicators, examines the indicators of the effectiveness of the banking system with the identification of problems and prospects for the development of the national payment system, analyzes credit conditions (for example, mortgages) in Russian banking organizations, Banking system of Russia and gives a comparative assessment of its results with analogs in the EEA countries. The generalization of the national conditions, factors and prerequisites for the further development of the banking system of Russia is aimed at strengthening the financial security of the state

Annotation: The article presents the main directions of improving the development of small and medium enterprises. It analyses dynamics of the number of enterprises of small and average business, the influence on the ef-fective functioning of the domestic economy. Determined the main trends and existing problems of de-velopment of small business.

Annotation: The article analyzes the dynamics of development of the banking system in the Russian Federation. The authors have investigated the structure of the industry market on the basis of the calculation of the concentration ratios, the Herfindahl-Hirschman index, entropy index, variance of market shares. As a result of conducted analysis we can conclude that the Russian banking market is moderately concentrated market. In conclusion, proposed a number of measures to enhance the role of the banking sector.

Annotation: Modern conditions determine the need for the rotation of ownership and the formation of clear conditions, the valuation of the assets. The value of the business is important.-night indicator, which forms an objective evaluation and reduces the possibility of contestation. Any procedure, whether investing, selling assets, Salo-trade operations that involve evaluation. The article discusses the features of the evaluation and establish approaches to carrying out this procedure.

Annotation: This article discusses some of the theoretical aspects of budgeting in the company. An algorithm for monitoring implementation of the budget, and proposes a settlement and analytical method of forecasting earnings

Annotation: This article discusses the features of the development of the public good, outlines the main problems associated with their production, distribution and use. The sphere of services and its dependence on public goods are analyzed. The role of the "exchange of the economy" in the creation of the public good and the development of the service sector is defined, as well as the prospects for further development of the shared economy in Russia

Annotation: Modern approaches and methods of fundamental analysis are based on an assessment of the true value of a security based on the study of the economic, financial, political factors associated with it. The fundamental theory is related to institutional, financial, economic and social analysis. In this regard, the introduction of a mathematical approach to the assessment of the influence of fundamental events on the behavior of securities becomes topical.

Annotation: objects are recognized as real estate and incorporated into economic turnover. But their specificity dictates the differentiated approaches to determining their prices. This article describes the author's approach to the assessment of «backlog»

Annotation: Comprehensive assessment of the effectiveness of financial and economic activity of the enterprise – an assessment resulting from the simultaneous study of aggregate indicators that reflect all or many aspects of the business processes and containing conclusions on the results of operations based on the detection of differences from the comparison base. It allows you to evaluate the dynamic and sustainable economic growth of the company, effective use of economic potential, status and reputation of the company in the market among clients and competitors, and its ranking among other businesses. Comprehensive assessment of the effectiveness of the Company was investigated by the author on the basis of integrated indicators of efficiency of use of resources and integrated performance indicators; given a comprehensive assessment of the impact of resource use on the results of financial and economic activity of the enterprise

Annotation: In work indicators of information risk of accounting information systems of the enterprise are offered. The methodology of management of information risk of accounting information systems on the basis of the offered indicators is described

Annotation: The article reflects the contents and features of development of non-financial records of socially oriented nonprofit organizations. Identifies priority social and economic aspects of activities WITH NGOs, discusses the specific standard disclosures in the area of sustainable development on the example of the Charitable Foundation Elena and Gennady Timchenko Charitable children’s Fund “Victoria”.

Annotation: Thanks for this article is extended the information that is related to issues of banks organization and activities, improving credit activity of banks increasing their efficiency, which directly affect the economic growth performance of the state housing programs. Unfortunately, there are problems belong to Bank loans

Annotation: The article analyzes Portuguese modern economy, which development takes place under influence of complex internal and external conditions. It describes the key stages and conditions of its development from the end of XX onward to nowadays. Particular attention is paid to anti-crisis strategies of leading political parties (social democratic and socialist), which formed a new model of growth basis

Annotation: The article analyzes the role and place of methods for analyzing schemes for the strategic development of economic systems in the system of methods for making managerial decisions. The results of systematization of schemes for the strategic development of economic systems are presented. The class is formed and the characteristics of the strategy of formation and development of economic systems from the standpoint of their market competitiveness are considered.

Annotation: Methods of managerial decision-making (SDI), classified by technologies of managerial decision-making. The results of the author’s systematization of the classification of SDIs in areas of applied management. Gives a brief description of economic methods to the managerial decision-making as scientific methods of management.

Annotation: The article is devoted to the exploration of key performance indicators organizations. The study analyses different perspectives regarding the essence and contents of the KPI and the author's interpretation of the index

Annotation: The research describes tendency of foreign trade relations of Republic of Serbia, analysis foreign trade indicators of the country. The article represents indexes about foreign trade balance, structure of foreign relations, analysis turnover with the biggest trade partners

Annotation: In this article, the program of renovation of the housing stock of the capital is considered as an optimal way of solving the housing problem in such a large metropolis as Moscow. The state of the housing stock in the allocated territories that are under reconstruction is estimated. The pros and cons of the Moscow renovation program have been studied.

Annotation: The analysis of statistical data, which indirectly characterizes the state of national logistics, is presented, corresponding conclusions are drawn.

Annotation: In the article the features of realization of the conservative concept of local self-government in Russia, based on historically developed order of social relations, continuity of social relations and standards of naturalness collectivist type of society. It is shown that the nationalization of the sphere of reassurance of the local community, the local authorities were accompanied by a moral revival of the local community. It is proved that the local authorities were formed of the best representatives of the local community

Annotation: The article deals with problems of innovative development of Russian regions, for which the determining factor is the choice of a particular strategy of a region development depending on the chosen nature of investment development and maintaining the optimal structure of investment in R&d

Annotation: In article it is shown that in modern conditions, in the work of cleaning companies use different, more flexible schemes of organization of working time. The author gives recommendations on improving the methods of calculating staffing levels to ensure sanitary maintenance of the administrative and public buildings and grounds, which are set out in the draft order of the Ministry of labour and social protection "On approval of the model employment standards for the cleaning service and domestic and industrial premises" given the flexible organization of working time.

Annotation: The article explores economic processes in the framework of institutional theory, penetrating into the subject area of labour economics. The aim of this work is to introduce a new institutional approach to the interpretation of the concept of labour productivity and quantitative methods of its measurement. The original research of the market has been carried out using the methodology for the field of personal services. The results of the quantitative analysis are used by business entities in order to improve intra-firm routines and rules of business organization and to increase the competitiveness of enterprises. The quantitative assessment of institutional labour productivity has not been undertaken in economic literature so far and turns out to be new. The article presents such research areas for young scientists which will allow expanding the market of cleaning services.

Annotation: In article an assessment of the current state of agriculture in the Ryazan region is given. Limiting factors are systematized and the prospects of development of branch in the region are defined

Annotation: The article considers actuality and instruments of promotion enhancement of Russian universities in Russian educational market, which is performed through marketing communications, i.e. public relations

Annotation: The article analyzes new forms and principles of interaction between the Executive authorities and organizations working in the field of tourism. Studied the specifics of the tourism industry in the modern Russian conditions, its development priorities, management structure, functions of the Federal tourism Agency and its role in information promotion and interaction with tour operators of other countries. Recommendations to improve forms and methods of regulation of the tourism industry on the part of state authorities and, first and foremost, at the level of municipalities and local authorities.

Annotation: The article reveals the structure and main results of the activity of the technoparks in Minsk, presents the main directions for increasing their efficiency.

Annotation: The principles of establishing internal audit, identified some criteria in this process. Identified targets and components of HR audit. The key benefits of the presence of this structural unit of the organization, as well as the basic requirements for the performers

Annotation: The article discusses issues related to the approaches of marketing consulting services concepts. Special attention is paid to the principles of system development of marketing consulting services. The structure of the marketing system consulting services is proposed. The characteristic features of marketing consulting services are revealed