CONTENTS
DIGITAL ECONOMY
Bazarova M. U., Ishigenov I. V., Ganieva M. A., Nikolaeva E. A., Biltueva I. A. Management
accounting tools as an aggregator of sustainable development of an agricultural organization in the
digital economy. 5-14
Varagich V. Analysis of the transformation of retail trade in Russia due to the redistribution of
financial flows in the digital economy. 15-23
Trofimova N. N. Key aspects of the formation of an innovative strategy for the development
of an enterprise in the context of digitalization. 24-31
ECONOMIC THEORY
Yusupova M. D., Bayguzina L. Z., Salamova M. T. The economic essence of the free rider problem
and its negative impact on the country’s economy. 32-37
Anokhina M. E., Balakhanova D. K., Kolesnikov A. V., Maksimov M. I. ESG Culture: from
Metaphors to concepts. 38-43
ECONOMICS AND MANAGEMENT OF ENTERPRISES AND INDUSTRIES
Trofimova N. N. Key features of the formation of a business strategy for the development of an enterprise in the context of its digital transformation. 44-49
ECONOMIC SECURITY
Sklyarov I. Yu., Trysyachny V. I., Molodykh V. A. Impact of financial sanctions on the country’s economic security: potential outcomes and countermeasures tools. 50-56
WORLD ECONOMY
Khokholush M. S., Guseva T. I., Rajab M. Assessment of the impact of innovation activity on international performance indicators. 57-62
ECONOMIC AND SOCIAL DEVELOPMENT OF THE REGIONS
Ismagilova A. G. A set of measures aimed at the formation and maintenance of novice businessmen
(smes) in the republic of Tatarstan. 63-68
Khuazheva A. Sh., Gorlachev P. V. Kunakovskaya I. A., Yakuba A. V., Kubyakin E. O. Regional
regulation and management in modern economic conditions. 69-81
FINANCES, MONEY CIRCULATION, CREDIT
Pridantsev D. S., Bratarchuk T. V. Features of control and supervision in the financial and budgetary sphere of the Russian Federation. 82-88
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Kudrin M. E., Deribina K. A. Pricing for military products: problematic issues. 89-93
Maksimov M. I., Pitenin I. M. Digitalization as a business diversification tool on the example
of grocery retail. 94-103
ACCOUNTING AND TAXATION, ANALYSIS AND AUDIT
Basnukaev M. Sh., Nurdavliatova E. F., Kabisova A. R. The economic significance of the personal
income tax and ways to improve it. 104-110
Lukicheva E. A. The role of supervisory reporting in ensuring the reliability of accounting
information. 111-114
INNOVATIVE TECHNOLOGIES
Oruch T. A. Model of intensification of import substitution in the industry based on the introduction of technological innovations. 115-123
LABOR ECONOMICS
Arakelyan A. M. The influence of socio-economic factors on the processes of professional orientation and employment of the population. 124-127
SERVICE SECTOR
Avdeeva I. N., Yashin S. N., Aleshina O. A. Conflictological consulting in the management system
of dental institutions. 128-36
Husin Abeer. Institutional restrictions and barriers to the development of the tourism services
market. 137-141
QUALITY AND STANDARD OF LIVING OF THE POPULATION
Yazychba D. Z. Practical grounds for the application of the marriage contract in family law. 142-146
Nefedov D. A. A global approach to defining small and medium-sized enterprises. 147-152
PROBLEMS OF MANAGEMENT
Tagiyev M. I. Improvement of the forestry management system in order to develop the economy of the logging industry (on the example of the Irkutsk region). 153-159