CONTENTS

ECONOMICS AND MANAGEMENT OF ENTERPRISES AND INDUSTRIES

Goloshchapova L. V., Zatsarinnaya E. I., Vetrova V. D. Influence of sanctions pressure on road cargo transportation in Russia. 6-13
Tereshina V. V., Shlychkov D. S. Residential real estate market economics: prospects and development. 14-25

ECONOMIC AND SOCIAL DEVELOPMENT OF THE REGIONS

Perepelitsyna A. А. Development of the regional system of additional education for children in the Moscow region. 26-32
Golubeva G. F., Prokhorov A. Yu., Frolov D. P. The impact of economic factors on the Moscow real estate market. 33-41
Lebedeva G. V., Volohov N. N., Derkatch E. V. Production analysis of cattle breeding products and reserves for its increase in farms of the Krasnodar region. 42-51

DIGITAL ECONOMY

Shevchenko B. I. Electronic forms of public administration. 52-58
Semenova G. N. Application of digital technologies in tax administration. 59-71
Trifonova V. K., Kevorkova Zh. A. On the need to digitalize internal financial control in the field of social services. 72-77
Kovalenko S. N., Gaganov S. Yu., Kovalenko Yu. N., Sedova E. V. Smart contract as a legal and informational basis for the formation of the bank’s digital financial assets. 78-87
Sun Chunxing Artificial intelligence in the field of intelligent supply chain services. 88-92

ECONOMIC SECURITY

Kuz’menko O. V., Chumakova N. V. Economic and statistical research of indicators of production and sales of agricultural products in order to ensure economic security of the enterprise. 93-102
Butkova O. V. Impact of aggregate capital of agricultural enterprises on their economic security. 103-110
Butkova O. V., Panasyuk A. S., Volokhov N. N., Semenova F. K. A set of measures to ensure the economic security of agribusiness enterprises. 111-119
Mozhina E. L. Methodological aspects of internal control procedures in the preparation of management reports based on IFRS requirements as an element of ensuring the economic security of the developer. 120-128
Stepanova D. I. Climate change problems in ensuring economic and environmental security. 129-135

ACCOUNTING AND TAXATION, ANALYSIS AND AUDIT

Zaernyuk V. M., Nazarova Z. M., Sedova E. I., Oskirko E. V., Nurekenov I. S. Convergence of national accounting standards with international financial reporting standards: China’s experience. 136-143
Bobkova M. P., Khvalkova A. V. Reasons for the origin and stages of non-financial reporting development. 144-151
Dadashev A. Z., Mikheev M. V. of VAT calculation by taxpayers applying the simplified tax system from January 1, 2025. 152-156
Dyuzhov A. V., Shuvalova E. B. Features of calculation and payment of value added tax by non-profit organizations. 157-163
Aksenova A. A. The impact of increasing the tax culture of the population on the level of personal income tax revenues. 164-170
Kovalenko Yu. N., Stepanova A. V. Environmental audit as a basis for sustainable development of the country. 171-178
Korzovatykh Zh. M. ESG-reporting on the sustainable development agenda. 179-185

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Filipenkova A. A., Kovalenko Yu. N. Solving the problems of subjectivity in the assessment and analysis of investment attractiveness of a commercial organization. 186-196
Kovalenko S. N., Danchikov E. A., Kovalenko Yu. N. Control of expediency and reasonableness of public procurement expenses. 197-206
Turishcheva T. B., Bolvachev A. I. Integration of internal control procedures into business processes of institutions. 207-218
Kabalinova V. I. Internal control in the hotel chain business and its role in improving the efficiency of its functioning. 219-226
Semenova N. A., Udovina A. A., Saprykina T. V., Bezushkevich I. V. Internal control as a key element in optimizing the activities of trade organizations. 227-236
Remesyuk A. A. Evolution of internal control of corporate financial risks of commercial organization. 237-243
Agranovich E. R., Kovalenko Yu. N. Financial analysis as a tool for increasing financial transparency of business activities in the aviation industry. 244-255
Maksimov D. A., Fomin G. P., Reshulskaya E. M. Risk analysis of unmanned aerial vehicles based on the physical and chemical nature of failures .. 256-261
Neрrоkinа A. I., Kovalenko Yu. N. Analysis of the factors of the shareholder value. 262-271
Dibirov K. P. Factors affecting the value of subsurface use enterprises. 272-280
Borzilova A. V., Semenova G. N. The impact of sanctions restrictions on ESG transformation of russian companies. 281-290

FINANCES, MONEY CIRCULATION, CREDIT

Kovalenko S. N., Kovalenko Yu. N., Isakova I. I. Islamic banking products in Russia. 291-300
Zhukov V. N., Remesyuk A. A. A model of assessment control of corporate finances. 301-313

WORLD ECONOMY

Goloshchapova L. V., Savina N. P., Grozykin M. G. Russia’s potential in the global oil market. 314-320

MANAGEMENT
Koltsov N. A., Koltsov M. A., Gendon A. L. Development and analysis of the strategy of Astra Group PJSC. 321-327
Fomin G. P., Sukhorukova I. V., Maksimov D. Al., Aleshina I. F. Mathematical model of conflict situation management. 328-334
Bodyako A. V., Ivanov V. R. Challenges and prospects for integration of interorganizational logistics coordination in supply chain management. 335-341
Fomin G. P., Goremykina G. I., Maksimov D. А. Managing the processes of intellectual interaction in the risk sector. 342-347