Accounting and Control. Volume III. November 2025.

CONTENTS

Shadrin V.K., Niyazbekova Sh., Bondareva V.G. Retrospective analysis and current trends in the microfinance market. 3-13

Dudieva M. A. Peculiarities of behavior of an oligopolistic firm. 14-19

Zamotaev G. S. The problem of excess highly specialized labor capital in the context of cyclical demand for the defense industry. 20-30

Lukina E. M. Human capital as a macroeconomic category. Features of accounting and assessment. 31-40

Malyukov Yu. A. Analysis of the economic sustainability of Russian metallurgical enterprises based on MAV technology. 41-49

Khalyapin A. A., Chernyshova P. E., Razumov K. A., Makhunov K. D. Improving the investment policy of the agro-industrial complex of the Krasnodar Territory. 50-65

Ibragimova E. S., Khadzhimuratov M. U. Assessing tax revenues as a factor in strengthening the financial stability of regional budgets (based on the analysis of revenues from the main budget-forming taxes of the Russian Federation for 2022–2024). 66-77

Gatsoeva D. V. Changes in the Russian tax administration system in the context of digitalization. 78-87

Ibragimova I. S., Khadzhimuratov M. U., Khaidaeva H. E. Changes in Russian tax legislation in the period 2023–2025: an analysis of reform goals and fiscal effects. 88-95

Vergun T.V. Strategic factors for the development of medical tourism in the context of global competition and digital transformation. 96-103

Akhmedov A. O., Yakubova M. M. Military-sports all-around competition as a model of economic resource management. 104-111

Vakaraeva M. M., Visitaeva E. A., Tsulaeva A. A. The impact of pathogenic microorganisms on health economics. 112-120

Zhamkov E. R. Municipal policy for improving the quality of life of the population of the Krasnodar municipal district: methods and indicators. 121-129

Iblaev I. R., Ibragimov V. S., Atabaeva D. T.-A. Administrative and legal mechanisms for ensuring legality in the activities of executive authorities. 130-137

Dmitrieva S. V. Personnel Management in the Digital Age: Theoretical Foundations and Challenges. 138-146

Khodykyan K. G. A differentiated approach to increasing the motivation of medical organization personnel. 147-161

Lebedev S. A., Fadeeva D. A., Mezhlumyan M. Z., Khalyapin A. A. Improving government support instruments for the agro-industrial complex of the Krasnodar Territory. 162-178

Gadzhieva G. M., Kosulin V. V., Visaitova B. Kh. Information technology in the development of intelligent information systems. 179-187

Iblaev I. R., Gadzhieva G. M., Kosulin V. V. Artificial intelligence-based information technologies as a tool for improving the effectiveness of management decisions. 188-196

Nesterenko M. A., Sergeev K. A., Filin I. D., Grigoryan R. R. Innovative Strategies in Small Business Management. 197-205

Denilkhanova H. Ya. Developing information competencies of future mathematics and computer science teachers in the modern information and digital space. 206-213

Dudieva M. A., Kotskieva L. A. E-commerce in the modern economy: problems and development prospects. 214-223

Pyrnova O. A., Agirbova D. M., Yanarsayeva H. I. Development of digital educational technologies as a condition for increasing the efficiency of socio-economic processes. 224-232

Ospina V. N. Modern City Branding Strategies: Theory and Application with Bogota as an Example. 233-240

Shadrin V.K., Khasanova S.S., Pitskhelauri S.G. Effective Advertising Campaign Planning for Small Businesses. 241-249

Akhmedov A. O., Yakubova M. M. Military sports games as a tool for increasing the socio-economic effectiveness of training. 250-257

Denilkhanova H. Ya. Modern approaches to developing the professional capabilities of mathematics and computer science teachers in the digital age. 258-266