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