Modern Economics: Problems and Solutions
type: channel
description: ISSN: 2078-9017 | Issues per year: 12 | Impact-factor RSCI 2022: 0,434 "Modern Economics: problems and solutions", a peer-reviewed periodical, publishes original surveys, research papers. The journal focuses on original papers with full proofs and empirical results, but also publishes brief communications and state-of-the-art reviews. The journal is international in scope, and invites papers in english from economists everywhere. It hopes to serve the needs of the international economical community. Indexed and abstract: Russian Science Citation Index (RSCI); List of Peer-reviewed Scientific Journals, entering to the international abstract databases and the systems of citing, recommended by the Higher Attestation Commission of the Russian Ministry of Education and Science for publication of principal scientific results of competitors for scientific degrees of science’s doctor and candidate. Editor-in-chief: Natalia G. Sapozhnikova, Doctor of Economics, Professor (Voronezh State University)
publisher: Voronezh State University
language: en
publication name: Modern Economics: Problems and Solutions
issn: 2078-9017
items: Monetary policy of the Bank of Russia and its interrelation with the fiscal policy for the purpose of maintaining financial stability
items: Tax crimes as a problem of economic security in Russia
items: Instruments of intangible incentives for young workers in the hotel business: analysis and classification
items: Optimum security portfolio under the globalization conditions: approaches and models
items: Accounting for low-value fixed assets
items: The status of an «Artist-Jeweler» in solving the issue of expanding the market of original products made of precious stones and metals
items: On the choice of taxation regime to ensure economic security of small businesses
items: Issues of ensuring the economic security of banking activities
items: Economic analysis and justification of a business project for the production of innovative domestic feed and feed additives for farm animals and poultry
items: Diagnostics of the effectiveness of management of financial results of economic entities
items: The future of the ruble in the digital age: digital ruble, cryptocurrency, and ruble stablecoin A7A5
items: Comprehensive assessment of the balanced socio-economic development of rural areas (based on the materials of the Voronezh region)
items: Regional spatial development in the context of digitalization
items: Changes in the parameters of the digital economy of the institutional subsystems of russian regions during the pandemic – functional and territorial aspects
items: Control agent performance management in enterprise logistics: process and risk-based approaches
items: Structural and dynamic analysis of the assets of a public health institution
items: Analysis of factors in the external and internal environment of an organization’s functioning in assessing its investment appeal based on public information
items: Consideration of the influence of ESG factors on the implementation of investment projects in financial modeling
items: Determining the directions for developing a methodology for comprehensive assessment of ESG activity in China’s biopharmaceutical territorial-sectoral complexes
items: Analysis of material incentive tools for young hotel workers of the hospitality industry in the external labor market
items: Regional specifics of housing market functioning: institutional analysis of actors and their interactions
items: Problems of human resources management in the municipal service in the Russian Federation
items: Theoretical foundations for developing a multifactor model of competitiveness in oil and gas industry enterprises
items: Formation of an effective model of interaction between corporations, society and the state in modern conditions
items: Analysis of pharmaceutical accessibility for the population of the Russian Federation: a regional perspective
items: Prospects for foreign economic activity in the Voronezh region under global restrictions: analysis and forecast
items: Payback as one of the competitiveness criteria of protected soil vegetables in the Voronezh region
items: Transformational formation of qualitative characteristics of human capital as an option for building a career for young specialists
items: Financial stability matrix of state commercial organizations as a tool of internal and external control
items: Prospects for remote audit

Monetary policy of the Bank of Russia and its interrelation with the fiscal policy for the purpose of maintaining financial stability
type: item
description: Importance: мonetary policy is the set of measures that allow central banks to ensure the country’s financial system stability. At the same time, the effectiveness of this policy cannot be ensured without a high level of coordination between the Central Bank and government institutes implementing fiscal policy. Purpose: to assess the current state of monetary and fiscal policies in Russia in the current period of time in the context of their interrelation, and to develop the ways to improve the effectiveness of coordination between these two policies. Research design: the article defines the criteria characteristic of various states of monetary and fiscal policies, and analyzes the current level of the relationship between monetary and fiscal policies based on statistical data from the Bank of Russia and the Ministry of Finance of the Russian Federation. Results: the criteria for classifying monetary and fiscal policies as belonging to a certain state were systematized; the current state of the two types of economic policies is defined as active, which means that all the regulator’s efforts are aimed at decreasing inflation, while the actions of fiscal authorities are focused on comprehensive support for the economy. The study concludes that these two states are explained, rather, by the external environment in which the Russian economy has been in recent years, than by the uneffective level of organization of the work of monetary and fiscal regulation bodies. The article also developes the ways to improve the effectiveness of coordination between these two types of policies, and identifies the benefits and risks that may arise because of implementing the measures proposed in the article.
subject: Financial Economics
  topic: section
subject: monetary policy
  topic: keywords
subject: fiscal policy
  topic: keywords
subject: coordination between monetary and fiscal policies
  topic: keywords
subject: mega-regulator
  topic: keywords
creator: Vladislav Gennadyevich Berezhnoy
rights: Copyright (c) 2026
date: 2026-02-27
publication date: 2026-02-27
starting page: 124
ending page: 137
doi: 10.17308/meps/2078-9017/2026/1/124-137

Tax crimes as a problem of economic security in Russia
type: item
description: Importance: to analyze data for the period from 2019 to 2025 on the number of detected tax crimes and to identify the total material damage caused by tax crimes. Purpose: to analyze the current situation with tax crimes and establish their role in the context of the economic security of the state. Tax crimes have a significant impact on the country’s economic security. Research design: the author proposes to uncover and analyze tax crimes and identify the problem of the state’s economic security. The object of the study is tax crimes that pose a threat to the economic security of the state. The subject of the study is a theoretical understanding of tax crimes and their impact on economic stability. The methodological basis of the study is a systems approach to studying the concept of tax crime, as well as an analysis of statistical data and a summary of existing theoretical developments in this area. Results: аlthough the statistical data do not provide a clear answer to the question of why the detection of tax crimes is declining and material damage is increasing, a negative trend is observed in the analyzed indicators. This indicates a deterioration in the country’s economic security and an exacerbation of the problem of tax evasion.
subject: Economic Security
  topic: section
subject: tax crimes
  topic: keywords
subject: economic security
  topic: keywords
subject: tax evasion
  topic: keywords
subject: tax crime
  topic: keywords
subject: digitalization
  topic: keywords
creator: Elena Pavlovna Smorodina
rights: Copyright (c) 2026
date: 2026-02-27
publication date: 2026-02-27
starting page: 111
ending page: 123
doi: 10.17308/meps/2078-9017/2026/1/111-123

Instruments of intangible incentives for young workers in the hotel business: analysis and classification
type: item
description: Importance: these days, there is a shortage of human resources in many sectors of the Russian economy, including in the segment of young workers. In an effort to attract and retain staff, employers actively use labor incentive tools, including intangible ones. Purpose: аrticle is devoted to problem of classification the intangible labor incentive tools used by enterprises in the hospitality industry to attract young workers to the external labor market, as well as determination the degree to which they correspond to the structure of labor motives of modern youth. Research design: the authors conducted a content analysis of vacancies posted on the Head Hunter portal by employers in the hospitality business, intended for young employees. Based on the analysis, an assessment of the prevalence of intangible incentive tools was carried out, and their author’s classification was proposed based on the tools actually used in the hospitality industry. Based on the model of labor motives of young workers, it was revealed that the tools used in the industry correspond to the motives and needs of young workers. Results: based on the results of the research, modern tools of intangible incentives for young workers used in the organizations of the hospitality industry were identified, and their author’s classification was proposed. The prevalence of tools was assessed and the degree of their correspondence to the reasons for choosing a workplace by young workers was revealed. This made it possible to identify reserves for increasing the attractiveness of employers’ vacancies by taking more fully into account the needs of young workers.
subject: Labour Economics
  topic: section
subject: labor
  topic: keywords
subject: labor motives
  topic: keywords
subject: incentive tools
  topic: keywords
subject: stimulating young workers
  topic: keywords
subject: labor market
  topic: keywords
subject: hospitality industry
  topic: keywords
creator: Olga Mikhailovna Trubnikova
rights: Copyright (c) 2026
date: 2026-02-27
publication date: 2026-02-27
starting page: 91
ending page: 110
doi: 10.17308/meps/2078-9017/2026/1/91-110

Optimum security portfolio under the globalization conditions: approaches and models
type: item
description: Importance: the paper addresses the problem of developing analytical support for project management in the context of digital transformation. Its relevance is driven by the persistent “information gap” between projectlevel and operational (post-project) data, as well as by the fragmented nature of analytics, which significantly limits the strategic value of project portfolios for industrial enterprises. Purpose: the aim of the study is to develop an integrated approach to analytical support that overcomes this gap by incorporating the operational phase into the project life cycle and applying a cross-cutting stakeholder-based approach starting from the initiation stage, thereby enhancing the strategic effectiveness of project management. Research design: the research methodology is based on a synthesis of corporate business analysis principles, systems thinking, the PDSA (Plan–Do–Study–Act) cycle, and the theory of constraints. A critical review of classical project life cycle models is conducted. An original extended life cycle model is developed and visualized, in which the initiation stage is reconceptualized as “Stakeholder Analysis and Initiation,” while the operational phase is integrated into the PDCA logic. On this basis, a three-component analytical support framework is constructed. Results: the proposed approach enables a shift from reactive control toward proactive strategic management. The key practical outcome is a holistic model that facilitates the transition from tactical project monitoring to data-driven decision making throughout the entire asset life cycle. The main effects include improved project selection quality, enhanced management of total cost of ownership (TCO), and the establishment of an organizational learning system. The approach is particularly relevant for Russian industrial enterprises operating under import substitution conditions.
subject: Regional Economics
  topic: section
subject: project management
  topic: keywords
subject: analytical support
  topic: keywords
subject: project life cycle
  topic: keywords
subject: stakeholder analysis
  topic: keywords
subject: corporate business analysis
  topic: keywords
subject: operations
  topic: keywords
subject: PDSA
  topic: keywords
subject: datadriven decision making
  topic: keywords
creator: Nikita Alekseevich Chernukha
rights: Copyright (c) 2026
date: 2026-04-13
publication date: 2026-04-13
starting page: 76
ending page: 90
doi: 10.17308/meps/2078-9017/2026/1/76-90

Accounting for low-value fixed assets
type: item
description: Importance: the subject of this study is the practice of accounting for low-value property with a long useful life. Purpose: FSBU 6/2020 «Fixed Assets» radically changes the practice of accounting for fixed assets over a long period. The symbiosis of Russian and international experience leads to a revision of a large number of accounting principles, including the procedure for recognizing an asset in fixed assets, their valuation, the choice of depreciation method, impairment checks, etc. The right of an organization to independently determine the cost criterion for fixed assets has formed a whole layer of assets, the disclosure of information about which is not significant due to their insignificant value. After the transition to FSBU 6/2020, organizations have the opportunity to independently classify fixed assets on the basis of materiality and keep group records of low-value property. Research design: based on the data of scientific works and the requirements of regulatory acts, the algorithm for accounting support of operations with low-value fixed assets was considered. Results: the article presents an accounting algorithm for transactions with lowvalue fixed assets, justifies the need for parallel reflection of information in two systems of accounts. The specifics of writing off fixed assets in an off-balance sheet account were clarified, additions to off-balance sheet accounts were proposed.
subject: Regional Economics
  topic: section
subject: accounting
  topic: keywords
subject: low-value fixed assets
  topic: keywords
subject: off-balance-sheet accounting
  topic: keywords
subject: current accounting
  topic: keywords
subject: inventory
  topic: keywords
subject: disposal of low-value fixed assets
  topic: keywords
creator: Tatyana Nikolaevna Pavlyuchenko
creator: Tatyana Nikolaevna Fomenko
rights: Copyright (c) 2026
date: 2026-04-13
publication date: 2026-04-13
starting page: 60
ending page: 75
doi: 10.17308/meps/2078-9017/2026/1/60-75

The status of an «Artist-Jeweler» in solving the issue of expanding the market of original products made of precious stones and metals
type: item
description: Importance: support of the author’s jewelry creation. Purpose: to determine whether the preferences of the «jeweler artist» status correspond to the Concept of support for Creative Industries, adopted by the Government of the Russian Federation and providing for the development of entrepreneurship in parallel with the expansion of the market for products of traditional folk and artistic crafts. Research design: substantiation of the results of the interview of jewelers and the analysis of expert opinions, identification of the reasons for insufficient and (or) ineffective government policy in the field of regulation of DMDC turnover. Results: the article evaluates the economic benefits of the status of an artist-jeweler, introduced by a Government Decree in order to develop author’s jewelry and business; the factors preventing the sale of author’s jewelry made of precious metals, precious stones and products made from them (DMDK) are identified. Options for legislative changes to the content of this status are proposed, taking into account the position of both jewelers themselves and the state in the interests of consumers.
subject: Regional Economics
  topic: section
subject: precious stones
  topic: keywords
subject: precious metals
  topic: keywords
subject: author’s products
  topic: keywords
subject: jeweler
  topic: keywords
subject: business
  topic: keywords
subject: creativity
  topic: keywords
subject: consumer interests
  topic: keywords
creator: Olga Valerianovna Umgaeva
rights: Copyright (c) 2026
date: 2026-04-13
publication date: 2026-04-13
starting page: 51
ending page: 59
doi: 10.17308/meps/2078-9017/2026/1/51-59

On the choice of taxation regime to ensure economic security of small businesses
type: item
description: Importance: justification of the choice of the application of the simplified taxation system in the context of the changed legislation to ensure the economic security of small businesses. Purpose: determination of indicators and their thresholds for optimal selection of the tax base by commercial organizations using the simplified taxation system. Research design: based on the basic theoretical provisions of economic analysis and generalization of scientific sources, a study was carried out aimed at increasing the level of economic security of small business sub-projects by calculating a set of parameters that ensure the maximum degree of financial risk reduction when applying a simplified taxation system in the context of the changed tax legislation of the Russian Federation. Results: a set of economic indicators has been developed and their threshold values have been mathematically established, which make it possible to justify the need to choose the option of using a simplified taxation system depending on the volume of sales, the size of the unified tax and value added tax rates and the procedure for its possible reimbursement in accordance with the provisions of the current legislation of the Russian Federation.
subject: Economic Security
  topic: section
subject: break-even point
  topic: keywords
subject: tax burden equilibrium point
  topic: keywords
subject: single tax rates
  topic: keywords
subject: share of expenses in revenue
  topic: keywords
creator: Mikhail Leonidovich Neistadt
rights: Copyright (c) 0
date: 2025-03-25
publication date: 2025-03-25
starting page: 117
ending page: 134
doi: 10.17308/meps/2078-9017/2025/1/117-134

Issues of ensuring the economic security of banking activities
type: item
description: Importance: study of the concept and ways to achieve the economic security of the bank and the national banking system. Purpose: review of the components of the economic security of the bank and modern problems of its achievement. Research design: the essence and features of banking economic security as the most important aspect of the security and sustainability of the national economic, and partly the social system. The threats to the economic security of the bank are investigated and classified, and the factors that determine the security of the entire financial and credit system of the country are highlighted. The definition of the management of the economic security of the bank is formulated and four main tasks of this type of management activity are singled out. The current state of the banking market of the Russian Federation is briefly assessed and, based on this assessment, the most pressing threats, as well as risky actions and decisions in the financial and credit industry, are identified. Based on the results of the study, problems and prospects for managing certain aspects of economic security are highlighted both at the level of individual credit institutions and at the level of the national banking sector. The practical significance of the developed methodological approaches lies in their universality and applicability for the study and management of economic security of both individual credit institutions and the entire banking system of the Russian Federation. Results: three additional reasons were identified that led to the emergence of a global threat to the economic security of the bank, in addition to their classification by sudden occurrence and quality. A definition of managing the economic security of a bank is derived and its four main tasks are described. Based on the analysis of the state of the banking sector in the country, risks and risks have been created in the financial and credit sector. The problems and prospects for managing certa…
subject: Economic Security
  topic: section
subject: financial and credit organization
  topic: keywords
subject: economic security
  topic: keywords
subject: threat
  topic: keywords
subject: factor
  topic: keywords
subject: banking sector
  topic: keywords
creator: Maria V. Tkacheva
creator: Elena E. Bicheva
rights: Copyright (c) 2023
date: 2023-09-15
publication date: 2023-09-15
starting page: 104
ending page: 113
doi: 10.17308/meps/2078-9017/2023/6/104-113

Economic analysis and justification of a business project for the production of innovative domestic feed and feed additives for farm animals and poultry
type: item
description: Importance: а business project for the production of innovative domestic feed and feed additives from Jerusalem artichoke for farm animals and poultry. Purpose: economic analysis and justification of the feasibility of producing innovative domestic feed and feed additives from Jerusalem artichoke for farm animals and poultry in the Central Federal District. Research design: the feasibility of producing feed additives from Jerusalem artichoke processing waste has been substantiated, since the effect is based on increasing the productivity of cows and the quality of milk; the authors have put forward a hypothesis about maintaining the positive effect in related sectors of livestock farming. An economic analysis of the planned production was carried out through a SWOT analysis of the strengths and weaknesses of the project, threats. As a result of the integral risk assessment, the need to adjust the discount rate was identified, and the overall risk level of the project was assessed by the authors as average. An assessment of the efficiency indicators of business implementation made it possible to establish that the payback period, even taking into account discounting, does not exceed the period of operation of the project of eight years, the profitability of the business in terms of net profit for the entire period exceeds 80%. Results: An economic analysis was carried out and the production of a domestic feed additive from Jerusalem artichoke for feeding farm animals and poultry was justified. The high economic efficiency of its production and sale of feed additives from Jerusalem artichoke waste is associated with the complex economic effect of reducing waste, increasing animal productivity and product quality, and creating jobs. The possibility of scaling the experience of the considered business in the conditions of the Voronezh region and the Central Federal District, where the cultivation of Jerusalem artichoke is widespread, has been proven.
subject: Accounting, Audit and Economical Statistics
  topic: section
subject: SWOT analysis
  topic: keywords
subject: efficiency
  topic: keywords
subject: economic effect
  topic: keywords
subject: business
  topic: keywords
subject: innovation
  topic: keywords
subject: assessment
  topic: keywords
subject: Jerusalem artichoke
  topic: keywords
subject: feed additives
  topic: keywords
subject: dairy farming
  topic: keywords
creator: Lyudmila Anatolyevna Zaporozhtseva
creator: Sergey Nikolaevich Semenov
creator: Yulia Viktorovna Tkacheva
rights: Copyright (c) 0
date: 2023-12-29
publication date: 2023-12-29
starting page: 108
ending page: 120
doi: 10.17308/meps/2078-9017/2023/0/108-120

Diagnostics of the effectiveness of management of financial results of economic entities
type: item
description: Importance: all economic entities in various spheres of economic activity are interested in increasing production and sales volumes, ensuring a competitive advantage in the market of goods and services. The volume and structure of financial results are the most important factors determining the scale and pace of development of an economic entity. Purpose: substantiation of the methodological approach to diagnosing the effectiveness of managing the financial results of an economic entity. Research design: the article examines the scientific approaches to considering the essence of the concept of «financial results» existing in modern economic literature. The necessity of conducting diagnostics of the financial results of the enterprise’s activities is argued. The key aspects of the differences between the concepts of «diagnostics» and «analysis» are characterized. In order to form an information basis for making management decisions of both an operational and strategic nature, the author proposes an algorithm for constructing a diagnostic system for the financial results of an economic entity. This algorithm allows you to connect all activities in the field of diagnostics and comprehensively manage financial results. The expediency of using the matrix method to assess the effectiveness of financial results management is argued. A methodological toolkit for the practical application of the proposed approach has been developed. Results: the author proposed a methodology for diagnosing the effectiveness of managing the financial results of an economic entity, which is based on a matrix approach to evaluating efficiency and takes into account the dynamic model of development of the main indicators of an economic entity. The implementation of the proposed scientific and methodological approach will allow, based on the identified problem situations, to establish a diagnosis of the effectiveness of managing financial results and develop an appropriate strategy for managing …
subject: Accounting, Audit and Economical Statistics
  topic: section
subject: financial results
  topic: keywords
subject: diagnostics, analysis
  topic: keywords
subject: management
  topic: keywords
subject: efficiency
  topic: keywords
subject: indicators
  topic: keywords
subject: matrix model
  topic: keywords
subject: rank
  topic: keywords
subject: aggregation
  topic: keywords
subject: diagnosis
  topic: keywords
creator: Natalya Shаkhriyarovna Ponomarenko
rights: Copyright (c) 0
date: 2024-03-25
publication date: 2024-03-25
starting page: 104
ending page: 125
doi: 10.17308/meps/2078-9017/2024/4/104-125

The future of the ruble in the digital age: digital ruble, cryptocurrency, and ruble stablecoin A7A5
type: item
description: Importance: a set of theoretical aspects and practical approaches to the possibilities of introducing and integrating promising digital financial assets into the dynamic system of the modern Russian digital economy in the form of cryptocurrency, digital ruble, and ruble stablecoin A7A5. Purpose: research on the transformation of the ruble in the process of the evolution of the digital economy, assessment of the advantages, prospects for implementation, and associated risks of digital currencies. Research design: a review of scientific works and studies covering the field of digital currencies was conducted. The main types of digital currencies, their similarities and differences, as well as practical aspects of their use in foreign practice and possibilities for application in the Russian economy were characterized. A matrix of comparative analysis of digital financial assets was constructed, which allows digital assets to be differentiated according to various criteria. Research design: a review of scientific works and studies covering the field of digital currencies has been conducted. The main types of digital currencies, their similarities and differences, as well as practical aspects of their use in foreign practice and possibilities for application in the Russian economy are described. A matrix of comparative analysis of digital financial assets has been constructed, which allows digital assets to be differentiated according to various criteria. Results: the results of the study are the systematization of ideas for revealing the essence and content of each digital asset, its characteristic features, and its potential applications in the modern digital economy. The general and significant differences between digital assets are highlighted. The experience of foreign countries in applying digital assets in society is presented, and the prospects for their introduction into the Russian economy are outlined. The conclusions can be used in the formation of regulator…
subject: Regional Economics
  topic: section
subject: digital ruble
  topic: keywords
subject: cryptocurrency
  topic: keywords
subject: stablecoin
  topic: keywords
subject: digital assets
  topic: keywords
subject: Russian financial system
  topic: keywords
subject: A7A5
  topic: keywords
subject: token
  topic: keywords
subject: blockchain
  topic: keywords
creator: Galina Vladimirovna Menyailo
creator: Ekaterina Alekseevna Belotserkovskaia
rights: Copyright (c) 0
date: 2026-02-27
publication date: 2026-02-27
starting page: 39
ending page: 50
doi: 10.17308/meps/2078-9017/2026/1/39-50

Comprehensive assessment of the balanced socio-economic development of rural areas (based on the materials of the Voronezh region)
type: item
description: Importance: the system of socio-economic relations that develop in the process of rural development, the object of which is the total resource potential, and the subjects are state authorities, local governments, business entities and the population. The problem of modern rural development is their deep spatial differentiation and structural imbalances that hinder the integrated development of regions [7, 12]. Purpose: а comprehensive assessment of the balanced socio-economic development of rural areas of the Voronezh region and the identification of strategic directions for reducing inter-territorial differentiation. Research design: rural development in the Voronezh Region is characterized by significant polarization. In the course of the study, methods of statistical analysis, comparative comparison, index method and methodology for assessing the balanced development of territories based on the calculation of integral indicators and coefficients of variation, asymmetry and excess were used [9, 10]. As a result, it was found that only one of the nine analyzed territories can be characterized as balanced. Results: typical approaches to assessing the development of territories are the analysis of individual indicators. As our observations show, a comprehensive assessment of the balance, taking into account the economic, social, infrastructural blocks and the block of labor resources, reveals hidden structural imbalances even in the territories that are leaders in economic indicators. The considered methodological approach allows not only to diagnose problems, but also to justify targeted measures of state support, as well as to adjust the development strategy for a specific territory, taking into account its characteristics [2, 3, 11].
subject: Regional Economics
  topic: section
subject: rural areas
  topic: keywords
subject: balanced development
  topic: keywords
subject: socio-economic development
  topic: keywords
subject: territorial differentiation
  topic: keywords
creator: Igor Anatolyevich Lotkov
rights: Copyright (c) 0
date: 2026-02-27
publication date: 2026-02-27
starting page: 26
ending page: 38
doi: 10.17308/meps/2078-9017/2026/1/26-38

Regional spatial development in the context of digitalization
type: item
description: Importance: influence of digitalization on the process of spatial development of the region and formation of its spatial structure. Purpose: actualization of theoretical ideas about the spatial development of the region due to the increasing role of digital technologies, as well as the formation of ideas about the digital space of the region and its structure. Research design: theoretical analysis of scientific works of domestic and foreign scientists in the field of spatial development, digital technologies and digitalization is carried out. The accumulated experience is summarized on the basis of content analysis using a systematic approach. The information base of the study is data from government statistics agencies, analytical agencies, research centers, etc. Results: concept of «spatial development» has been clarified. It has been established that digital technologies are becoming an important tool for spatial development. Their use leads to a decrease in the need for physical movement, blurring of geographical boundaries of activity, formation of a multipolar system of socio-economic relations, reduction of points of full-time provision of services, transfer of administrative and managerial functions to a remote format. A model of the spatial structure of the region has been developed, which is revealed through a combination of natural, socio-economic and digital space. An idea of the digital space of the region has been formed and its place and structural elements have been determined. The results obtained expand the understanding of the spatial development of the region and its spatial structure, filling the gap that has arisen as a result of digitalization.
subject: Regional Economics
  topic: section
subject: spatial development
  topic: keywords
subject: spatial structure
  topic: keywords
subject: digitalization
  topic: keywords
subject: digital space
  topic: keywords
subject: regional development
  topic: keywords
creator: Pavel Mikhailovich Dashkevich
rights: Copyright (c) 0
date: 2026-02-27
publication date: 2026-02-27
starting page: 6
ending page: 25
doi: 10.17308/meps/2078-9017/2026/1/6-25

Changes in the parameters of the digital economy of the institutional subsystems of russian regions during the pandemic – functional and territorial aspects
type: item
description: Importance: the impact of restrictions caused by the pandemic on the development of the digital economy in systems of various functional content and Territorial localization in Russia. Dynamics and features of the development of the digital economy of institutional subsystems of Russian regions during the pandemic. Purpose: development and testing of a theoretical and methodological approach to assessing changes in the parameters of the digital economy of the institutional subsystems of the regions of Russia. Research design: the research uses: monographic, economic-statistical, logical methods, comparative and cluster analysis. For the analysis, 13 indicators were adopted reflecting the level of development of the digital economy of three institutional subsystems: “households”, “government and NGOs”, “business structures”. Data from 2019 (“prepandemic”) and 2022 (“post-pandemic”) were used to compare the values of the indicators. Results: the institutional subsystems of the regions have demonstrated different responses to the impact of the pandemic. The “households” subsystem was the most active – the development of the digital economy occurred mainly due to the activation of Internet users and the improvement of digital skills of the population; the positions of regions with different levels of digital economy development converged. In the subsystem “government and NGOs”, the dynamics of the digital economy is positive, but weak; there is no connection between changes and its overall level of development. In the “business structure” subsystem, the improvement in the parameters of the digital economy occurred due to an increase in the share of innovative products, the spread of websites; an increase in the share of organizations using the Internet to place orders for goods, works, and services.
subject: Regional Economics
  topic: section
subject: region, virtual cluster, institutional subsystem, digital economy
  topic: keywords
creator: Larisa Mikhailovna Nikitina
creator: Vyacheslav Alekseevich Kurkin
rights: Copyright (c) 0
date: 2025-08-08
publication date: 2025-08-08
starting page: 69
ending page: 83
doi: 10.17308/meps/2078-9017/2025/7/69-83

Control agent performance management in enterprise logistics: process and risk-based approaches
type: item
description: Importance: reliability and uninterrupted operation of production facilities are largely determined by the stability of logistics chains and the quality of interaction with suppliers of material and technical resources. In modern conditions, effective management of relations with counterparties acquires the status of a strategic factor that has a comprehensive impact on the financial stability of enterprises and production stability. Purpose: development of methodological tools for re-assessment of counter-agents as a key mechanism for identifying and minimizing tax, economic and operational risks in the logistics structure of enterprises of various forms of ownership. Research design: the author justified the use of a set of analytical methods in the formation of a rating system for evaluating suppliers, including analytical, comparative methods, and the coefficient method. The author proposed a methodology for re-evaluating counterparties using a multifactorial classification of supplier assessment criteria in the framework of the fulfillment of contractual obligations in accordance with the current provisions of the regulatory framework, industry standards. Results: the results of empirical studies confirmed the possibility of practical use of the developed methodology for managing the efficiency of counterparties in conditions of environmental uncertainty. The practical significance of the proposed methodological approach is confirmed by its successful implementation in the material and technical support system of the production company LLC Vostsibugol Company, which made it possible not only to systematize and standardize the procedure for evaluating suppliers in the framework of contractual obligations, but also to optimize the management of economic risks in the context of the process approach to procurement activities.
subject: Accounting, Audit and Economical Statistics
  topic: section
subject: supplier management, re-evaluation of counterparties, operational efficiency improvement, evaluation criteria, supplier development incentives, supplier rating
  topic: keywords
creator: Валерия Михайловна Алферова
rights: Copyright (c) 0
date: 2025-08-08
publication date: 2025-08-08
starting page: 84
ending page: 97
doi: 10.17308/meps/2078-9017/2025/7/84-97

Structural and dynamic analysis of the assets of a public health institution
type: item
description: Importance: the business processes of healthcare institutions are dynamic, driven by increasing demands on the quality of medical services, innovative medical equipment, and the implementation of import substitution policies in the procurement of goods, works, and services to meet the needs of healthcare institutions. These factors necessitate the objective of improving the quality of asset management. Purpose: to identify key areas for analyzing the asset structure of a budgetary healthcare institution. These areas, when implemented, will allow for an assessment of their structure and justify the need to optimize their composition, renewal rate, and technical condition. Research design: this analytical study utilized balance sheet data from a state (municipal) institution, enabling an analysis of the structure and dynamics of the budgetary healthcare institution’s assets. Attention is paid to the technical condition of fixed assets involved in the provision of medical services and supporting the business processes of medical care. Traditional tools of structural-dynamic and ratio analysis were employed. Results: balance sheet data from a state (municipal) institution allowed us to plot a trend of indicators for the period from early 2023 to early 2025, forecast a deterioration in the financial structure of the institution’s assets, and a decline in the overall level of current solvency of the healthcare institution
subject: Accounting, Audit and Economical Statistics
  topic: section
subject: public healthcare institution assets
  topic: keywords
subject: asset structure quality assessment
  topic: keywords
subject: solvency
  topic: keywords
subject: fitness for purpose
  topic: keywords
creator: Irina Valerievna Polukhina
creator: Grigory Andreevich Razuvaev
rights: Copyright (c) 0
date: 2025-12-25
publication date: 2025-12-25
starting page: 108
ending page: 121
doi: 10.17308/meps/2078-9017/2025/12/108-121

Analysis of factors in the external and internal environment of an organization’s functioning in assessing its investment appeal based on public information
type: item
description: Importance: рroblems of assessing investment attractiveness, including the analysis of factors in the external and internal environment of an organization’s functioning, by investors and other stakeholders who do not have access to internal data on its activities. Purpose: to summarize existing concepts of the content of the analysis of the investment attractiveness of an economic entity, to highlight the directions of its assessment based on public information, to disclose the procedures for analyzing the factors of the external and internal environment that affect the investment attractiveness of the company under study using information on the activities of a specific organization accessible to external users. Research design: in a crisis, one of the key problems remains the assessment of the investment attractiveness of organizations in order to minimize investment risks. Investors are often limited in obtaining a comprehensive set of information about the activities of the organization – the investment object. However, in the current conditions of posting accounting (financial) statements of economic entities, industry and other information on the official Internet resources, data on the activities of organizations on their official websites, it becomes possible to assess the investment attractiveness not only based on the analysis of its financial condition, but also on a study of external and internal environmental factors. In this regard, it is important to demonstrate how, in conditions of information restrictions, it is possible to objectively assess the level of investment attractiveness and the risks associated with capital investment. Results: based on a generalization of concepts of the content of the analysis of investment attractiveness, the stages of its implementation are identified based on public information; An assessment of the investment attractiveness of a specific organization was conducted based on a study of its external environment and in…
subject: Accounting, Audit and Economical Statistics
  topic: section
subject: financial position analysis
  topic: keywords
subject: investment risks
  topic: keywords
subject: accounting (financial) reporting
  topic: keywords
subject: level of competition
  topic: keywords
subject: level of industry concentration
  topic: keywords
creator: Tatyana Alekseevna Pozhidaeva
creator: Polina Evgenievna Varnavskaya
rights: Copyright (c) 0
date: 2025-12-25
publication date: 2025-12-25
starting page: 91
ending page: 107
doi: 10.17308/meps/2078-9017/2025/12/91-107

Consideration of the influence of ESG factors on the implementation of investment projects in financial modeling
type: item
description: Importance: the article examines the problem of integrating ESG factors (environmental, social, and managerial) into financial modeling of investment projects as a prerequisite for a reliable assessment of their effectiveness and sustainability. It is proved that the traditional modeling technique, focused mainly on financial assumptions, ignores significant non-financial risks affecting the cost of capital and cash flow parameters. Purpose: to develop and systematize methodological approaches to quantifying ESG factors and their inclusion in the structure of the financial model of investment projects. Research design: methods of comparative analysis, synthesis, grouping and generalization, systematization of scientific concepts, modeling are used. Results: it was found that ESG factors have a sustained impact on key financial indicators of investment projects, including revenue, cost structure, CapEx and WACC. Three practical approaches to integrating ESG risks into financial models are proposed: adjusting the forecast forms of financial statements, modifying the discount rate through ERP, iESG and country sustainability indices, and modeling the cost of debt through forecasting the credit spread. It is shown that the proposed solutions increase the accuracy of estimating the created value of an investment project and adapt the models to the requirements of sustainable financing and the “green” agenda in general.
subject: Accounting, Audit and Economical Statistics
  topic: section
subject: financial modeling
  topic: keywords
subject: investment projects
  topic: keywords
subject: ESG factors
  topic: keywords
subject: sustainable development
  topic: keywords
subject: discount rate
  topic: keywords
subject: risk premium
  topic: keywords
subject: financial impact matrices
  topic: keywords
subject: credit spread
  topic: keywords
creator: Ilya Aleksandrovich Krapiventsev
rights: Copyright (c) 0
date: 2025-12-25
publication date: 2025-12-25
starting page: 75
ending page: 90
doi: 10.17308/meps/2078-9017/2025/12/75-90

Determining the directions for developing a methodology for comprehensive assessment of ESG activity in China’s biopharmaceutical territorial-sectoral complexes
type: item
description: Importance: In recent years, ESG standards have attracted widespread attention worldwide, especially in the biopharmaceutical industry. As a key area related to human health, this industry requires increased social responsibility and special attention to potential environmental impacts. Purpose: to assess the current state of the ESG policy of the Chinese biopharmaceutical industry and identify areas for the development of a methodology for a comprehensive assessment of the state of ESG activity of biopharmaceutical territorial and industrial complexes in China. Research design: the object of research was briefly described – biopharmaceutical enterprises in China, followed by disclosure of the directions of their ESG activity in accordance with official corporate reporting data; the territorial features of the locations (provinces) of biopharmaceutical enterprises’ capacities were presented; the existing methods of integrated assessment of ESG activity of companies, based on the basis for calculating the relevant ratings by international and national Chinese agencies; Based on the identified gaps between the current directions of implementing the ESG policy of biopharmaceutical companies, the territorial features of their location and existing approaches, the directions for the development of a methodology for a comprehensive assessment of corporate ESG activity are formulated. In the course of solving the tasks set, a discrepancy was revealed between the ESG strategies of bio-pharmaceutical companies and existing integrated assessment methods, and in some cases the regional impact on business was not taken into account, which not only reduces the level of sustainable development of companies, but also affects the attitude of the main internal and external stakeholders to the industry under consideration. Results: based on the results of the study, targeted recommendations are proposed for optimizing the methodology for a comprehensive assessment of the state of ESG…
subject: Accounting, Audit and Economical Statistics
  topic: section
subject: biopharmaceutical industry of China
  topic: keywords
subject: system of indicators
  topic: keywords
subject: rating assessment
  topic: keywords
subject: comprehensive assessment
  topic: keywords
subject: territorial features
  topic: keywords
subject: ESG activity
  topic: keywords
creator: Oleg Viktorovich Bazhenov
creator: Olga Viktorovna Savostina
creator: Zhun Chzhun
rights: Copyright (c) 0
date: 2025-12-25
publication date: 2025-12-25
starting page: 61
ending page: 74
doi: 10.17308/meps/2078-9017/2025/12/61-74

Analysis of material incentive tools for young hotel workers of the hospitality industry in the external labor market
type: item
description: Importance: in conditions of personnel shortage and the increasing role of the younger generation in the labor market, employers face the problem of competition for young workers. Material incentive tools act as a competitive advantage in the selection of new young personnel for the company. Purpose: article is devoted to problem of identification the main material labor simulation tools used by employers in the hospitality industry to attract workers to the external labor market, as well as determination the degree to which they correspond to the structure of labor motives of modern youth. Research design: based on the data from the Head Hunter, a content analysis of vacancies offered to young employees in the hospitality industry was conducted. As a result, an assessment of the incentive effect of wages was given, as well as the prevalence of other instruments of monetary and non-monetary material incentives. The interpretation of the results was carried out using the model of labor motives of the younger generation of workers. Results: the results of an empirical research revealed the tools of material incentives actually used in practice, offered by employers in the hospitality industry for young workers. We have identified reserves for increasing the competitiveness of vacancies by adapting the tools actually used to an incentive system that reflects the priorities of young workers’ work motives.
subject: Labour Economics
  topic: section
subject: staff motivation
  topic: keywords
subject: recruitment
  topic: keywords
subject: personnel management
  topic: keywords
creator: Olga Mikhailovna Trubnikova
rights: Copyright (c) 0
date: 2025-12-25
publication date: 2025-12-25
starting page: 45
ending page: 60
doi: 10.17308/meps/2078-9017/2025/12/45-60

Regional specifics of housing market functioning: institutional analysis of actors and their interactions
type: item
description: Importance: the article analyzes actors in Russia’s regional housing markets, their functions, and interaction dynamics. It examines the multifunctionality of participants (government, businesses, consumers, institutions) capable of role-switching depending on context, along with feedback mechanisms ensuring market stability. Purpose: to identify key actors, clarify their contemporary functions, and develop a dynamic interaction model overcoming limitations of traditional static approaches. Research design :combines system analysis, content analysis of scholarly literature (including Russian and international sources), legal framework analysis, and theoretical modeling based on D. North’s institutional approach. Results: The proposed original model identifies four flexible roles: «provocateurs» (shaping housing type/policy demand), «implementers» (delivering supply), «consumers» (generating demand), and «active correctors» (temporarily initiating changes). Findings demonstrate market efficiency directly depends on developed feedback loops between roles and actors’ role mobility. Empirical verification confirms regions with flexible role distribution show higher housing policy adaptability and better demand-supply balance. The model reveals market stability stems not from fixed participants but quality of cyclical feedback between roles, emphasizing any actor’s capacity for temporary function-switching to ensure systemic reflexivity and adaptability.
subject: Региональная экономика
  topic: section
subject: regional housing market
  topic: keywords
subject: market actors
  topic: keywords
subject: institutional interaction
  topic: keywords
subject: provocateurs
  topic: keywords
subject: active correctors
  topic: keywords
subject: role mobility
  topic: keywords
creator: Alina Andreevna Soboleva
creator: Anna Yurievna Kosobutskaya
rights: Copyright (c) 0
date: 2025-12-25
publication date: 2025-12-25
starting page: 32
ending page: 44
doi: 10.17308/meps/2078-9017/2025/12/32-44

Problems of human resources management in the municipal service in the Russian Federation
type: item
description: Importance: а set of economic relations, including organizational and socio-labor relations, emerging and developing in the area of staffing the municipal service in the Russian Federation, as well as a set of management decisions aimed at improving these relations. Purpose: а comprehensive analysis of the current state and problems of staffing the municipal service, substantiation of tactical and strategic measures to solve the identified problems. Research design: the theoretical and methodological basis of the study is formed by the state theory of municipal governance, dualistic theory, social theory of municipal governance, theory of free community, theory of social services, as well as modern theories of motivation. The following methods were used: document analysis, statistical and content analysis. Results: the exceptional role of human resources in improving the efficiency of the functions assigned to the municipal level of government is substantiated. The existence of an acute problem of personnel shortage in municipalities is proven, and the main reasons for its formation are identified: low wages, low prestige of work in the municipal service, complexity and multi-stage nature of the selection and hiring procedure, high professional risks. A set of measures has been developed to address the issue of staffing for municipal services in the medium and long terms.
subject: Региональная экономика
  topic: section
subject: municipality
  topic: keywords
subject: municipal service
  topic: keywords
subject: municipal employees
  topic: keywords
subject: staffing
  topic: keywords
creator: Ekaterina Sergeevna Dashkova
creator: Yuri Igorevich Krivosheev
rights: Copyright (c) 0
date: 2025-12-25
publication date: 2025-12-25
starting page: 20
ending page: 31
doi: 10.17308/meps/2078-9017/2025/12/20-31

Theoretical foundations for developing a multifactor model of competitiveness in oil and gas industry enterprises
type: item
description: Importance: in the context of the global energy transformation and increasing geopolitical instability, the study of factors determining the competitiveness of oil and gas sector enterprises is becoming particularly important. The complex, multi-level nature of these factors requires a systematic approach to their identification and classification. Purpose: the purpose of the study is to systematize theoretical prerequisites and factors affecting the formation of competitiveness of oil and gas sector enterprises, followed by the construction of a multifactor model. Research design: the study employs methods of theoretical analysis, systematization, and comparative synthesis of scientific approaches by classical and modern researchers (A. Smith, K. Marx, J. Schumpeter, M. Porter, J. Barney, A. Yu. Yudanov, E. G. Yasin). Based on the synthesis of classical and institutional concepts, an original three-tier model is proposed, comprising macro-, meso- , and micro-level factors of competitiveness. Results: it is established that the competitiveness of oil and gas enterprises is shaped by a combination of geopolitical, institutional, industry-specific, resource-based, and internal organizational and technological factors. The developed model reflects the systemic interaction of a company’s external and internal environment and can serve as a methodological basis for subsequent empirical research and for developing strategies to enhance the resilience and efficiency of oil and gas companies.
subject: Региональная экономика
  topic: section
subject: competitiveness factors
  topic: keywords
subject: oil and gas sector
  topic: keywords
subject: multifactor model
  topic: keywords
creator: Marina Vyacheslavovna Vechkasova
creator: Daria Andreevna Shibanova
creator: Nadezhda Konstantinovna Skvortsova
creator: Irina Valeryevna Burenina
rights: Copyright (c) 0
date: 2025-12-25
publication date: 2025-12-25
starting page: 6
ending page: 19
doi: 10.17308/meps/2078-9017/2025/12/6-19

Formation of an effective model of interaction between corporations, society and the state in modern conditions
type: item
description: Importance: the processes of globalization and development of the corporate form of management have determined trends in changing the traditional distribution of power in the interaction between the state and corporations. Corporations are turning into an active subject of power, whose influence extends to other economic entities, society, socioeconomic processes, public policy, and international relations. Purpose: to develop a model of interaction between corporations, society and the state in order to achieve a balance of interests of all participants and ensure sustainable and effective development of the national economy. Research design: in the process of developing the model, the key principles necessary for its effective functioning were determined; effective areas of interaction between key entities, limitations of their interaction, as well as measures to overcome these limitations were identified; an idea of the content of the socio-economic effect for each of the three participants in the interaction was formulated, and the existence of a synergistic effect for society as a whole was emphasized, subject to successful interaction and partnership. Results: the author has developed a model of interaction between corporations, society and the state. The practical use of this model is possible in the development of state economic policy, the development of the regulatory framework, and the development of public-private partnership institutions.
subject: General Economics
  topic: section
subject: interaction model
  topic: keywords
subject: corporations
  topic: keywords
subject: society
  topic: keywords
subject: state
  topic: keywords
subject: economic, political, public institutions
  topic: keywords
subject: corporate social responsibility
  topic: keywords
subject: partnership
  topic: keywords
creator: Svetlana Valentinovna Velikohatko
rights: Copyright (c) 0
date: 2025-07-01
publication date: 2025-07-01
starting page: 8
ending page: 20
doi: 10.17308/meps/2078-9017/2025/5/8-20

Analysis of pharmaceutical accessibility for the population of the Russian Federation: a regional perspective
type: item
description: Importance: this article addresses a pressing issue in regional economics: ensuring the accessibility of medicines for the population in the Russian Federation. Disparities in socio-economic development across constituent entities, territorial specificities, and contemporary challenges necessitate an analysis of regional aspects of pharmaceutical provision, which profoundly impact public health and economic well-being. Purpose: the aim is to conduct a comprehensive analysis of factors influencing medicine accessibility in various Russian regions and to identify key problems within the regional pharmaceutical supply system. Research design: the study employed systemic and comparative approaches, utilizing methods of statistical and qualitative analysis. Data from official statistics provided by Rosstat, the Ministry of Health of the Russian Federation, regional authorities, and analytical agencies (RNC Pharma, DSM Group, IMS Health, AlphaRM) were utilized. The research encompassed a systematic review of scientific publications, statistical data analysis, comparison of regional pharmaceutical provision indicators, and identification of disparities and trends. Results: significant interregional disparities in medicine accessibility were identified across infrastructural, financial, assortment, and informational parameters. Key problems identified include: pronounced disparities in the distribution of pharmacy organizations; the dependence of financial accessibility on household income levels and regional budgets; a limited product range coupled with high import dependence; and uneven digitalization of medical and pharmaceutical services. The findings underscore the importance of a comprehensive approach to improving the drug provision system and highlight the necessity of integrated collaboration among state structures, businesses, and the scientific community to enhance medicine accessibility across different regions of the country.
subject: Regional Economics
  topic: section
subject: medicine accessibility
  topic: keywords
subject: pharmaceutical market
  topic: keywords
subject: regional specificities
  topic: keywords
subject: economic policy
  topic: keywords
creator: Anna Yurievna Kosobutskaya
creator: Omar Mohammed Salem Al-Galisii
rights: Copyright (c) 0
date: 2025-07-01
publication date: 2025-07-01
starting page: 21
ending page: 41
doi: 10.17308/meps/2078-9017/2025/5/21-41

Prospects for foreign economic activity in the Voronezh region under global restrictions: analysis and forecast
type: item
description: Importance: the parameters of the foreign economic activity of the Russian region – the Voronezh Region in relation to the state of the global economic environment. Purpose: to analyze the state and forecast the prospects for the medium term of the basic parameters of the foreign economic activity of the Russian region in connection with the global constraints of the first quarter of the 21st century. Research design: the theoretical and methodological basis for solving the stated goal are the fundamental provisions of the theory of regional economics in terms of studying the state and forecasting the basic parameters of foreign economic activity. For the purposes of the study, a monographic approach and correlationregression analysis were used using the five most common functions: linear, polynomial, power, logarithmic, exponential. The analysis was carried out on the data of a typical region, which is part of the Central Federal District – the Voronezh Region, for a long period (2000-2021), including various periods of the state of global restrictions that significantly affect the parameters of foreign economic activity. Results: the results of the study are conclusions about the prospects of foreign economic activity in the context of global restrictions: in general, the export and import of goods of the Voronezh region is balanced. The dynamics of their indicators is unevenly growing, weakly connected with the state of global restrictions, mainly further variable growth is predicted. The exception is import from the CIS countries, which do not have clearly defined actual and forecast trends. Export and import of technologies and technical services are at a low level (especially export), are not connected with the state of the global economic situation, forecasting using correlation and regression analysis is impossible. There is a systematic decrease in FDI inflows to the region, which is also predicted in the medium term.
subject: Regional Economics
  topic: section
subject: region
  topic: keywords
subject: foreign economic activity
  topic: keywords
subject: regional strategy
  topic: keywords
subject: analysis
  topic: keywords
subject: forecasting
  topic: keywords
creator: Ekaterina Petrovna Tsebekova
creator: Elena Alekseevna Opoikova
creator: Alexey Ivanovich Fomin
rights: Copyright (c) 0
date: 2025-07-01
publication date: 2025-07-01
starting page: 42
ending page: 57
doi: 10.17308/meps/2078-9017/2025/5/42-57

Payback as one of the competitiveness criteria of protected soil vegetables in the Voronezh region
type: item
description: Importance: the system of economic relations of vegetable growing enterprises that determine the competitiveness and financial results of their activities. Competitive advantages in a market economy are concentrated in absolute and relative indicators of enterprise income, forming the potential of resources and control levers, and payback is most appropriately used for the purposes of assessing competitiveness. Purpose: study of factors influencing the competitiveness and profitability of protected ground vegetables in the conditions of greenhouse enterprises of the Voronezh region. Research design: рrotected soil vegetable growing is a critically important sector of the regional food market, providing the population with a year-round need for fresh vegetables. The article analyzes the factors of competitiveness of protected ground vegetables in the Voronezh region, calculates the dynamics of payback of greenhouse vegetables, as well as the relationship of economic indicators affecting the competitiveness of manufactured products. Results: based on the data from annual reports of greenhouse industry enterprises, a correlation matrix was constructed, monitoring of the relationship between competitiveness indicators and multiple regression analysis of product payback were graphically presented. The conducted analysis allowed us to form a scale of product competitiveness based on the influence of individual factors and to implement a mixed method of assessing competitiveness. Thus, the main factors influencing the payback and competitiveness of protected ground vegetables in the Voronezh region are yield, availability of fertilizers and fixed assets, energy costs, and the personnel component.
subject: Regional Economics
  topic: section
subject: competitiveness of protected soil vegetables
  topic: keywords
subject: payback
  topic: keywords
subject: security
  topic: keywords
subject: correlation matrix
  topic: keywords
subject: multiple regression analysis
  topic: keywords
creator: Maksim Arkad’yevich Shkvaruk
rights: Copyright (c) 0
date: 2025-07-01
publication date: 2025-07-01
starting page: 58
ending page: 71
doi: 10.17308/meps/2078-9017/2025/5/58-71

Transformational formation of qualitative characteristics of human capital as an option for building a career for young specialists
type: item
description: Importance: considers aspects of human capital and their impact on the effective use in the field of development of young specialists associated with subsequent employment and building a successful career. In order to form competitive advantages of young specialists in the labor market, it is proposed to supplement the existing education system with the competence of “communication”, which involves the development of skills related to social and emotional intelligence (“soft skills”) and the formation of a personal competence profile. Purpose: search for a solution to the problem of the effective use of young specialists in domestic socio-economic practice based on the theory of human capital. Research design: the main attention is paid to the study of such an indicator of human capital as “education” and its impact on the effectiveness of the presence of young specialists in the labor market (demand, career growth). Results: а variant of human capital quality management is proposed that contributes to the effective employment and career building of young specialists, taking into account changes in competence priorities caused by the digitalization of the economy, and is focused on the development of new competencies using modern tools for the formation of a young specialist in the education system.
subject: Labour Economics
  topic: section
subject: human capital
  topic: keywords
subject: education
  topic: keywords
subject: young professionals
  topic: keywords
subject: employment
  topic: keywords
subject: career growth
  topic: keywords
subject: competencies
  topic: keywords
subject: communication skills
  topic: keywords
subject: personal competence profile
  topic: keywords
creator: Yana Andreevna Paramonova
rights: Copyright (c) 0
date: 2025-07-01
publication date: 2025-07-01
starting page: 72
ending page: 85
doi: 10.17308/meps/2078-9017/2025/5/72-85

Financial stability matrix of state commercial organizations as a tool of internal and external control
type: item
description: Importance: financial sustainability of state commercial organizations. Purpose: to study the financial sustainability of state commercial organizations as an object of internal and external financial control over the effectiveness of activities. Research design: state commercial organizations are created and operate to solve social problems of the state. In this regard, the main goals of such organizations are not to extract maximum profit from the economic activity. Nevertheless, being full-fledged participants in the market economy, they play a significant role in the economy of the state, providing over 50% of the country’s GDP. In this regard, the Russian Federation, as the owner (co-owner) of such organizations, is interested in ensuring and maintaining the financial sustainability of state commercial organizations. Results: the article examines the essential characteristics of financial sustainability and its use as a tool for assessing the effectiveness of the financial resources and capital used. The role of internal control and audit in maintaining the required level of financial stability is substantiated. A financial stability matrix is proposed, which is applicable to both internal and external control bodies over the effectiveness of state commercial organizations. The matrix includes quantitative and qualitative characteristics and can be applied to companies with state participation regardless of the industry in which they operate.
subject: Accounting, Audit and Economical Statistics
  topic: section
subject: state commercial organizations
  topic: keywords
subject: financial stability
  topic: keywords
subject: internal control
  topic: keywords
subject: internal audit
  topic: keywords
subject: control of financial and economic activities
  topic: keywords
subject: efficiency matrix
  topic: keywords
creator: Lubov Vasilievna Gusarova
rights: Copyright (c) 0
date: 2025-07-01
publication date: 2025-07-01
starting page: 86
ending page: 98
doi: 10.17308/meps/2078-9017/2025/5/86-98

Prospects for remote audit
type: item
description: Importance: one of the effective ways to conduct audits in the context of automated business processes and the use of artificial intelligence in the work of companies is the use of remote auditing. Purpose: development of tools for transition to remote forms of interaction between audit companies and companies in order to significantly improve the processes of control and detection of violations. Research design: in order to achieve the goal, the elements of the methodology of effective application of remote technologies in the process of audits are investigated. The findings contribute to improving the quality of audit companies’ services, reducing the risk of operational losses and increasing confidence in the results of audit opinions among stakeholders. Results: the paper considers different ways of audit implementation. The paper offers a new perspective on the organization of audit through a remote approach, substantiating its advantage in terms of reducing time and material costs, as well as increasing the reliability of decisions. The possibilities of automated tools used in the remote audit are studied and recommendations for the integration of these tools into the daily practice of Russian companies are offered.
subject: Accounting, Audit and Economical Statistics
  topic: section
subject: remote audit
  topic: keywords
subject: traditional audit
  topic: keywords
subject: analytical audit
  topic: keywords
subject: combined audit
  topic: keywords
subject: interaction bodies
  topic: keywords
subject: areas of interaction
  topic: keywords
creator: Ludmila Vasilyevna Kashirskay
rights: Copyright (c) 0
date: 2025-07-01
publication date: 2025-07-01
starting page: 99
ending page: 110
doi: 10.17308/meps/2078-9017/2025/5/99-110