CONTENTS
ECONOMIC THEORY
Sozinova A. A., Falaleev A. V. Scientific and methodological approaches to assessing the effectiveness
of strategic risk management of enterprises. 4-8
Pokshivanova O. P. The concept and essence of the venture effect as the goal of innovative business. 9-15
ECONOMICS AND MANAGEMENT OF ENTERPRISES AND INDUSTRIES
Rostanets V. G., Ivanov A. D., Kabalinsky A. I. Formation of economic strategic planning bodies at the
macro-regional level: possible practical solutions. 16-21
Tadtaeva V. V., Simonyan E. M., Basieva L. V. Current trends in russian corporate governance. 22-28
Oparin S. G. Risk management and control in the context of ensuring the performance, security and
sustainability of development. 29-39
Teuk I. G. The economic and legal aspect of the availability of information on the financial performance
of commercial enterprises. 40-46
ECONOMIC AND SOCIAL DEVELOPMENT OF THE REGIONS
Ulchenko M. V. Scenarios for the development of the regions of the Arctic zone of the Russian Federation
in the conditions of sanctions restrictions and changes in financial security. 47-56
Zvorykina T. I., Ivanov A. D., Ilyina I. N. Using regional opportunities to improve the quality, safety
and competitiveness of products and services. 57-63
FINANCES, MONEY CIRCULATION, CREDIT
Zhigas M. G., Adamov I. A. Stablecoins as a means of cross-border transfers under sanctions pressure. 64-71
Kozaeva O. T., Kulumbekova T. E., Kadzaeva E. I. Risk management of a commercial bank. 72-78
Kulumbekova T. E., Ikaev A. E. Financial market of Russia: problems and prospects of development. 79-85
Makarenko E. A. Dynamics of development of the requirements of the CBR of the Russian Federation
for the authorized capital of insurers from 2012 to 2022. 86-96
Korets D. M. The impact of the 2022 sanctions and the Covid-19 pandemic on the deposit risk of banks
and credit institutions. 97-105
Zhigas M. G., Kuzmina S. N. Cryptocurrency as an innovative tool for sustainability and security of the
economy and business. 106-115
ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITIES
Tokaeva S. K., Tamaev Kh. O., Kabisova A. R. Problems of tourism development in the region (by the example of north Ossetia – Alania). 116-120
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Pochivalova G. P. Institutional transformations of the corporate sector in modern conditions. 121-129
Chshieva Z. G., Prykina L. V., Kaloeva M. B. Problems of russian small and medium-sized businesses
in the modern economy. 130-135
Morgoeva A. K., Yablochnikov S. L., Britaev D. K. Analysis of the role of oil and gas revenues in the
structure of federal budget revenues. 136-144
TAXATION
Morgoeva A. K., Orenburova E. N., Kumalagova E. A. Current problems of methodological tools for calculation and payment of value added tax in the part of offset and refund. 145-153
LABOR ECONOMICS
Lolaeva B. H., Geraskin Yu. M., Kumalagova E. A. Evolution of the concept of human capital, its role and functions in the modern economy. 154-161
SERVICE SECTOR
Bestaeva I. M., Kodzaeva L. S. A new approach to the development of domestic tourism (on the example of the Republic of North Ossetia – Alania). 162-169
