Accounting and control. Journal issues

ISSN 2415-7783 (online)

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Accounting and Control. Volume I. January 2026.Accounting and Control. Volume II. January 2026.

Accounting and Control. Volume I. February 2026.Accounting and Control. Volume II. February 2026.Accounting and Control. Volume III. February 2026.

Accounting and Control. Volume I. March 2026.Accounting and Control. Volume II. March 2026.Accounting and Control. Volume III. March 2026.

Accounting and Control. Volume I. April 2026.

Учет и контроль. Том I. Май 2026 г.

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Voronkov (Genadinik) A. R. Advantages of investment activities for increasing the well-being of a construction company Balabolka V.V., Zhazhieva L.V. Development of tourism in the Republic of North Ossetia-Alania Smirnov I. V. The need to reform the Russian pricing system in construction when implementing investment and construction projects Burganov R. A., Tolstykh P. A., Gimatdinova A. I. Strategy of situational behavior of fuel and energy enterprises in modern conditions Yusov A. S. Management of the efficiency of the sales function of an industrial enterprise based on the commercial profit formula Bataev H. M., Islamova Ya. H., Bataeva M. H. Socioeconomic and global burden of Covid-19 Aguzarova F. S. Stages of formation of the budget system of Russia Zhazhieva L. V. Analysis of the financial position of the company Molchanova S. M. Modern approaches to accounting and control Oparin S. G., Mironov S. I., Lavrova N. N. Project management in conditions of major challenges, uncertainty and risk

Molchanova R.V. Innovative technologies in aviation education in Russia: prospects and analysis of trends Torgashova N. A., Domenko Yu. Yu., Cherednichenko V. F. Financial condition and sustainable development of mining and metallurgical companies Chebotareva E. N. Normative and legal basis for ensuring sustainable development of rural areas Yagubzade S. S. Assessment of the Impact of Restrictions on the Football Industry in Russia Kamova E. D. Practice of formation of multimodal tourist clusters abroad Undov A. A. Conceptual model of professional judgment of an accountant Zelentsov D. A. Russian and international practice of regulating mandatory publication of non-financial reporting Volyanyuk G. S. The Role of Information Modeling Technologies in Assessing the Effectiveness of a Development Project Obotnina A. A. Directions of influence of the marketing management system on the formation of adaptive competencies of industrial holdings Stepanov V. S. Anti-crisis management of software of IT companies: application of risk analysis methods in the context of sanctions

Zhilnikov A. Yu., Agafonova M. S., Koplik V. V., Konoplyanik D. V. Development of integrated innovative structures in industry Goryev A. S. KPI in industrial organizations from the point of view of human resource management Zemtsova O. A. Strategy for corporate training of medical personnel of the RZhD-Medicine network Mokryshev I. S. Energy decentralization and regional development: the potential of renewable energy sources in creating new economic clusters Molchanova R. V. Modern foresight technologies in aviation education Karanina E. V., Shabalina U. V. Ensuring economic security of commercial banks in the current conditions of global risks Kyurdzhiev S. P., Anesyants S. A., Titov N. A. Criteria for assessing the effectiveness of private investors in the financial instruments market Klindukh R.V. Trends in the organization of activities of SMEs in the customs sphere Khamkhoeva F. Ya. Development of creative thinking and creative abilities in primary school children Botsieva N. I., Elbieva L. R., Bakashev E. D. Research of the practice of moral education of students

Molchanova R.V. Features of the functioning of companies in the digital environment Vnukova A. I. Agile Methodology as a Method of Project Management Karimzhanov S. U. Trends in attracting foreign investment in the Republic of Uzbekistan Babko A. G. Problems and Prospects of Legal Support for Financial Stability of Credit Institutions Golovnin R.S. Analysis of types of financial risk of the enterprise from the point of view of influencing factors Mazur I.K. Analysis of the impact of the Central Bank's key rate on the stock market index (IMOEX)Gorislavets Yu. V. Financial analysis as a means of making management decisions Kulikova M.Kh., Yakubov Z.Ya., Gachaev A.M. Analysis of the methodology of teaching the discipline "discrete mathematics" for students of economic specialties Teplaya N. A., Isakieva Z. S., Khalidov A. A. Mobile learning: advantages and disadvantages of using smartphones in the educational process Teplaya N. A., Bashaeva S. A., Nikolaeva S. G. Virtual reality in education: opportunities and challenges

Gordienko Ya. A. Foresight tools in designing the future of the Arctic: a study of event activity as an indicator of the prospective development of the region Bezrukova T. L. Digitalization of territorial marketing in the context of integration Alieva M. A., Omarova N. M., Abdulaeva M. A. Status and role of sport in the social, economic and cultural environment Medzhidova A.K. Prospects for the development of the tourism sector of the region (on the example of the Volgograd region)Mishchenko E. V., Timofeev K. S., Kozubskaya E. S., Egikyan G. R. Prospects for the application of AI technologies for cohort analysis of customer behavior dynamics Palmov S. V., Gerasimova E. O. Application of end-to-end big data analytics for a car sales company Rassokhov I. R. Corporate agreement as an element of the corporate governance system Rudakova L. V. Taking into account aspects of the concept of integrated sustainable management of entrepreneurial structures Churakov D.S. Features of the criminal-legal characteristics of unlawful impact on the critical information infrastructure of the Russian Federation Korshunov V. L. Key indicators of economic security of small businesses in the context of digitalization Makieva I. Z. The problem of criminal finance as a threat to financial stability Eroshin D. V. "Made in China 2025": a comprehensive analysis of adaptation possibilities for technological modernization of Russia Guseinov V. M. Problems of asset management of commercial banks in the context of digital transformation of the economy Kislitsyna L. V. Evaluation of economic efficiency of financial outsourcing Melbard E. N., Peskov A. T., Ishkulov A. D., Basharov A. V. Digitalization of financial services as a catalyst for innovation in traditional industries Romanova D. R. Use of digital technologies in the system of state financial control Isaeva L. A., Taramova M. S., Golovanova M. M. Online learning and its impact on students’ social skills

Azarov D. V. Classification of factors of formation of the value of corporate land plots for the purposes of cost assessment by statistical tools Valkov A. V. Leasing in the context of increased bank rates: challenges and opportunities for business Kalmurzaeva A.K., Karbekova A.B. Green transport in Kyrgyzstan: challenges and prospects Molchanova S. M. Key aspects of spatial transformation of the Russian Federation Slovak M.V. Deprivatization of industry – a new trend in state economic policy?Tsechoev I. M.-B. The influence of the mining and metallurgical industry on the economy of the Russian Federation Rvacheva I. M. The role of neuromarketing in the implementation of the national program "data economy"Molchanova R.V. Digital transformation of production process management in small and medium businesses Adzhieva A. Yu., Adzhiev D. O., Bobrysheva V. E., Kirakosyan V. G. Assessing the Impact of Investments in Fixed Capital on the Economic Development of the Russian Federation Sampieva E. I. Control of financial stability of organizations with state participation Batsaeva I. S., Zastrozhnaya T. V., Pyrnova O. A. Characteristics of pedagogical innovations that are a component of innovative processes in education

Gusarov N. N. Strategy of scientific and technical development of Russia: from the experience of the past and the present Dmitrieva L. V., Aleshina A. V., Bulgakov A. L. Analysis of industrial production in Russia Karimzhanov S. U. Investments in the economy of Uzbekistan: macroeconomic conditions, investment climate and priority sectors Semenova E. V., Iovleva O. V., Yunusova G. R. Development of additional professional competencies in technical profiles in the context of labor market requirements: on the example of the discipline "Combustion Physics"Khusyainov D. I. Features of state regulation of energy exports Chentaeva K. M., Vinogradov V. Yu., Agirbova D. M. Theoretical and methodological aspects of considering management in modern society Mishin D. A., Kurovsky S. V., Popov A. I. Methodology of digital optimization of business in the field of confectionery food floristry Sternik S. G., Surzhenko A. S. Financial strategy of developers of multi-apartment housing in the context of anti-inflationary monetary policy Batsaeva I. S., Sadueva M. A. The need for innovative activities in the field of education Kambarov A. M., Nesterov O. V., Kovtun S. A. Methodological tools for increasing the innovative activity of an industrial enterprise Batsaeva I. S., Zelimkhanova N. Z. Innovative processes in education Gaitamirova S. A., Vorozhko T. V., Yanova O. Yu. Formation of subjective competencies of bachelor students of pedagogy Idigova A. A., Manzhieva H. L. Gamification in education: opportunities and risks of using gaming technologies to increase motivation and engagement of students Musaeva Z. S. Olympiad as a method of assessing the level of financial literacy in school Kuznetsov P. A., Surai N. M., Tatochenko A. L., Korneva G. V. Butter in personalized nutrition of university students involved in sambo: sports, valeological and economic aspects

Basnukaev I. Sh., Daudova L. Kh., Khakimov A. S., Akhmatova M. I. Survey of the technical condition of foundations and bases Igolkin I. S., Agafonova M. S., Biryukov A. S., Podchepaev V. V. Problems and mechanisms of monitoring the scientific and technological sphere Pavlenko A. D. Expansion of sources of information support for business audit in the oil industry Presnyakova D. V., Galitskikh V. N., Anyukhina E. V. Trends in integrated management of enterprise assets in modern economic conditions Vozkaev S.-U. S.-A., Ulubaeva A. S. Analysis of civil-law protection of personal data in the Russian Federation Zhidkov A. V. Improving the business model of a commercial bank based on the use of digital solutions Malakhovsky O. V. Behavioral factors of households in the digital economy Zangionova A. A., Zagakhova A. B., Kokaeva Z. S. DEFI: Current Trends, Risks and Prospects Aguzarova F. S., Sakkaeva A. A. Human capital and artificial intelligence Murtazalieva S. I., Nikolaeva S. G., Abdulkhazhieva S. U. Educational games in the era of artificial intelligence: development opportunities and trends

Contents of Volume I. September 2025 Contents of Volume II. September 2025

Contents of Volume I. October 2025 Contents of Volume II. October 2025

Contents of Volume I. November 2025 Contents of Volume II. November 2025 Contents of Volume III. November 2025

Contents of Volume I. December 2025 Contents of Volume II. December 2025 Contents of Volume III. December 2025 Contents of Volume IV. December 2025 Contents of Volume V. December 2025

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Tsirikhova A. R. The essence of state financial control Arynbaev Zh. T., Narmatov M. Analysis and assessment of the organizational and economic activities of small businesses in the system of housing construction and public utilities of the Southern region of Kyrgyzstan in modern conditions Arynbaev Zh. T., Sydykova U. A. Scientific research on the state and development of the economy of industrial sectors of the energy sector of the Kyrgyz Republic and their optimization based on modeling Konnov D. S., Zueva A. S. Features of protection and processing of personal data on the Internet Kuznetsov B. M., Zueva A. S. Features of protecting personal data of employees in an organization Ruzmetov B., Niyazmetov M. Priority directions for improving the medical services market in Uzbekistan Seytakunova F. A. Current state of meat production in the regions of the Kyrgyz Republic Sotvoldieva M. M., Abdijaparova E. A. Financial support of the social protection system in Kyrgyzstan

Smiyan M. I. Current problems of forming internal control in organizations with state participation Lukashevich E. E. Basic principles and functions of legal liability for violations of tax legislation Demidova A. R. Quality of law: concept, types, evaluation criteria Kordonov E. V. Information technologies in the activities of small and medium-sized businesses Maltyz K. I. Problems of international law and cyberspace management Muzuruphanova S. M. Modern methods of managing the Kyrgyz Medical and Dental Institute in the medical education system for training highly qualified dental specialists Tsarikaev M. R. The role of the federal budget in the socio-economic development of the Russian Federation

Borodina E. G. Current problems of assessing and ensuring the quality of a service product (using the example of cosmetology services)Demidova A. R. Quality of law: assessment of the regulatory impact of a normative act Kordonov E. V. Information system as an opportunity to optimize the activities of a small business enterprise Maltyz K. I. Problems and challenges associated with artificial intelligence in the modern world Makhacheva A. G. Institute of wills in the law of foreign countries Timofeeva T. E. Competition in the economy of modern Russia Uryadnikova M. A. Economic advantages of Russia and their effective use Ruziev M. Yu. U. The impact of digitalization on the labor market and the development of professional competencies Chernova S. V. Development of career guidance work in the context of digitalization

Kordonov E. V. Analysis of the problems of automation of management accounting for small and medium-sized businesses and ways to overcome them in modern conditions Edrysheva E. V. Statistical methods for forecasting legal phenomena Edrysheva E. V. Graphic method is a powerful tool for legal statistics Bolush A. Analysis of the state and development of economic efficiency of processing agricultural products in the Kyrgyz Republic in the conditions of economic stabilization Borodina E. G. The scientific and technical potential of the enterprise is the basis for successful production development, updating scientific and technological life and increasing production efficiency Bocharova V.V. Application of advanced technologies and artificial intelligence in career guidance work Katsiev M. A. The disappearance of traditional professions and the emergence of new specialties Kiseleva A. N. Educated specialists are the basis of the modern socio-economic development of the country in the 21st century Raimbaev Ch. K., Turdubaeva G. A. Promising forms of small and medium-sized businesses in the agricultural sector of the Kyrgyz Republic

Karyagin V. O. Marketing analysis in a modern enterprise Kumalagov V. A., Rubaeva E. M. History of the development of the digital economy Kordonov E. V. Development of modern software products for automation of accounting and management accounting in Russia Berestova P. A. Development trends of modern statistical science Buslova S.S. Current issues in the development of statistics in modern Russia Tsybulchenko S. P. Current issues and challenges of legal statistics in Russia Bagautdinov A. R. Current trends in the development of criminal statistics in the Russian Federation

Dorozhkina A. A. Analysis of concentration and monopolization of production in the regional economy Goncharova T. E. Development of big data technologies in the public administration system of the Republic of Tatarstan Kumalagova E. A., Bukulov T. M. Investments in the economic environment Molchanova S. M., Mulyavin Ya. V. The role of the banking sector in the development of the national innovation system of the Russian Federation Tsirikhova A. R. Tax offenses: historical aspect Kumalagova E. A., Bukulov T. M. Human resource management Dorozhkina A. A. Economic problems of assessing the quality of Russian products Barbayanova A. D. Experience in organizing internal control in corporate trading enterprises Nazgaidze G. Z. Digitalization of the system of state and municipal government Molchanova R.V. Taking into account the peculiarities of aviation education in the formation of foresight technologies Shurungova B. A. Statistics of human potential, improving the quality of life and well-being of citizens Potapova E. P., Savelyev I. I. Study of the opinions of full-time students on the preferred forms of teaching in modern conditions: clarification of methodological efforts is possible

Zakalistova N. S. The problem of consolidation of Russian regions Kalukhova V. F. Sectoral structure of the world economy Kaloeva M. B. Tax system of the Russian Federation Kalukhova V. F. Ideal model of a market economy Tsirikhova A. R. Information support of cash flows Tedeev T. V. Specifics of managing network organizational structures in entrepreneurial activity Gusev R. E. Administrative-territorial division: from Rus' to modern Russia Krivonos A. V. Legal sources of statistical activity Kudryavtseva V. A. Graphic methods for presenting data in legal statistics Sumin V. O. Innovative activities of enterprises Kharitonov A. A. Features of the application of criminal liability against minors Tsirikhova A. R. Tax administration: concept and its elements Chkhutiashvili L. V., Chkhutiashvili N. V. State role in a market economy Kostyrin E. V., Faizrakhmanov D. R., Bagrintsev F. V. Program for forecasting the price of gold

Khrapylin V. I. Statistics of development of smart cities of Russia Sumin V. O. Modern structure of the Russian economy Mashnikov A. I. Economy of modern Russia Erofeeva D. I. The main goal of an enterprise is to make a profit. Does this mean that it is necessary to make a profit at any cost?Mashnikov A. I. Problems of development of scientific and technical progress at the enterprise Sumin V. O. Enterprise development and innovation process Akimov N. N. Labor force statistics in labor market assessment Asryan A. A. Analysis of quantitative data using statistical methods Vedernikova A. V. Statistical indices: their role and significance Pochivalina S. G. Methods of compiling questionnaires and surveys in legal statistics Ptak S.S. Business or employment: what do you choose?

Zakayev G. M. Determination of the exchange rate of the national currency of Russia as one of the mechanisms for achieving macroeconomic stability of the state Koliev I. T. Financial flows in the Russian economy Taranteeva E. V. Problems and Prospects of Development of the Credit Market of Russia Fatkullina G. I., Shalina O. I. Environmental taxes in the Russian Federation: transformation in the context of the ESG agenda Tsirikhova A. R. Features of the formation of accounting statements Adeeva R. S., Belikova S. A. Human capital and the role of motivation in its functioning Dzhanaeva Z. M. Entrepreneurship: concept, forms and modern features Tadtaev O. S., Kachmazova M. T., Adeeva R. S., Belikova S. A. Tax control on the example of foreign countries

Zlotnikova G.K. Technological entrepreneurship is the basis for effective development of small business Kumalagova E. A. Problems of unemployment in modern Russia Kalachev A. V. Directions for improving the current mechanism of environmental taxation in the Russian Federation Krugley Zh. E. Disclosure of information by credit institutions with state participation Vindizheva B. Ch. Digital transformation of financial control of public procurement Kumalagova E. A., Bukulov T. M. The role of tax administration in the development of the country Lanovaya E. R., Chkhutiashvili L. V. The lavender raff generation in the labor market: how do employers see young lawyers?Brusova M. M., Gidayatov G. M. Innovations in the digital economy and their impact on business and individuals Melekh B. A. The main trends of criminal policy of Russia in modern realities of time Sadkovskaya E. G. Risk analysis in legal activities Shkabura O. V., Chkhutiashvili L. V. Attributes of legal services

Kharitonov A. A. Types of evidence and their sources Khasieva R.V. Information security in the era of digital economy Evlashevskaya E. A., Chkhutiashvili L. V. The Impact of Competition on the Economy of the Russian Federation Melekh B. A. The relationship between religious law and public regulators Khugaeva A.S. Marketing in tourism activities Shkabura O. V., Chkhutiashvili L. V. Risks in legal activity Bukulov T. M. Investment activities of banks Lanovaya E. R., Chkhutiashvili L. V. Free internships for young specialists: pros and cons Sadkovskaya E. G. How to increase your rating as a lawyer Pitskhelauri S. G. Latest technologies in the field of economics and business

Kasumyan R. E. Mathematical models in personnel management Kuyantseva S. S., Chkhutiashvili L. V. The Key Role of Competition Belikova S.A., Adeeva R.S. Public Relations in Marketing Communications Berkaeva A.K. Nature of small and medium entrepreneurship Volyanyuk G. S. Information modeling technologies in the Russian development market Khodjaev S. A. Stress resistance of the financial system of the region: Chinese experience and the potential for its testing Khugaeva A. S., Kabaloeva A. V. Development of tourism in the Republic of North Ossetia-Alania Tsirihova D. R. History of the emergence and development of handball in Russia Koybaeva M.Kh., Zhazhieva L.V. Main changes in accounting Dzobelova V. B. Human Resources Management in the Era of Digital Transformation of the Economic Situation Kholopova E. A. How lawyers can manage their affairs Khugaeva A. S. Consumer market as a factor influencing the marketing strategy of a company Yashina V.V., Chkhutiashvili L.V. Quality of legal service as the quality of interaction with the client

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VOLUME 1 Zaslavskaya V. L. Neurocomputer networks and their application in modern modeling Tamaev Kh. O. Monetary policy of the state, its types and instruments Symbolokov V. O. Power engineering of the city of Moscow: problems and development prospects Kozel A. O. Development of international cooperation and national legislation in the field of protection of human and civil rights and freedoms in the period between the two world wars (1918-1939)Shishkina O. E., Kazaryan V. A. The role of financial literacy in the development of society Galstyan N. V., Kadieva M. E. The essence of unemployment and its main types Kolomychenko A. A. Scale and scale of architecture Zaslavskaya V. L. Bayesian approach in economic and mathematical modeling Istratov B. I. Trends in the development of logistics systems of the dairy products market Kordonov E. V. Transport and logistics centers as conditions for the development of logistics infrastructure Gavrilov E. A. Logistics and promotion in social networks VOLUME 2 Zhanuzakov B. Sh. On the methodology of building an accounting policy in the study of the information base for assessing the state of obligations of commercial enterprises in accordance with international financial reporting standards Tutashev B. T., Zhanuzakov B. Sh. Methodological aspects of state regulation of national accounting policy and problems of its harmonization with international financial reporting standards Abdykalykova T. N. Tax accounting: a study of the state and assessment of the prospects Tutashev B. T. State regulation of agricultural formations of regions using the taxation system Abdykalykova T. N. On the need for the application and use of tax accounting and analysis and their methodological aspects Alymbaev M. M. The role and place of journalism in the development of entrepreneurship as the basis of the economic policy of the state Ashymova A. S., Zhoroeva A. M. Existing practice of organizing internal control of innovative activities of economic entities of the Kyrgyz Republic Gemadeeva Yu. E. "Agrarian youth association of the Republic of Tatarstan" changes the life of rural youth Gemadeeva Yu. E. Leisure of modern rural youth Gemadeeva Yu. E. RSSM, as the only public organization representing the interests of the youth of rural settlements Kaiypov N. A. Adaptive methods of optimal control and analysis of production costs as the main factor in the development of financial credit in the regions and their dependence on production and sales of products Nyshanbayeva Zh. M. Improving the critical thinking of primary school students in the process of obtaining new knowledge and their use Orozbaev K. T. Historical aspects of the origin and development of the great Naimans and some of their national features Tanikulova A. M. Formation and development of design and survey abilities and competence of college students in modern conditions of development of pedagogical science Tynybekova G. T. Analysis of the investment component in the regulation of the regional labor market of Kyrgyzstan in modern conditions Zhoroeva A. M., Tynybekova G. T. Development of the labor market in the Kyrgyz Republic and its impact on the regional economy Rayymbaeva A. Ch. Analytical study and assessment of the current economic situation in agriculture in Kyrgyzstan in the context of market transformations Turdubaeva G. A. The study of progressive main economic indicators of the activity of agricultural enterprises in the new economic conditions Urmatbekova B. U. Analysis and assessment of the state of pre-trial proceedings in cases related to crimes committed by minors in modern conditions

Shakirov F. Sh., Parm O. Ya., Lubinets P. Yu. Peculiarities of the relationship of risks during control activities with risks in the object of audit (control)Lukinov V. A., Gerasimenko N. A., Kumalagova E. A. The role of accounting reporting in improving the efficiency of management at the enterprise Kaloeva M. B. Accounting in the modern world of economics Gavrilov E. A. Features of the organization of the logistics infrastructure of the Nenets Autonomous Okrug Kozel A. O. Legal regulation of the system of additional professional education at the present stage Kumalagova E. A. Theoretical aspects of financial capital management of organizations Zuikov I. S. Financial aspect of some problems arising in the management of apartment buildings

Kaloeva M. B. Digital technologies in accounting Tsirikhova A. R. Adaptation of foreign experience of taxation of property of individuals in Russia Chkhutiashvili L. V., Puzankova Yu. Yu. The role of analysis of the state of competition in the commodity market in proving violations in cases of setting monopoly high prices on the example of Chelyabinsk Aviation Enterprise JSC Abdilmanov Zh. Seven methods of managerial analysis of the financial activity of an enterprise in anti-crisis management Istratov B. I. Trade and economic relations between Russia and Venezuela Kumalagova E. A. Elements of managing the financial capital of organizations Ovcharenko B. D. Some problematic issues related to the appointment and receipt of social payments: legal regulation and control Khutugova F. K., Mirzabekov A. F., Yukhina E. B. The role of Lee Kuan Yew principles in the economic development of Singapore

Yukhina E. B. The structure of the tax system of the Russian Federation Razuvaeva A. O., Zueva A. S. The content of tax legal relations in the context of digitalization Tsirikhova A. R. Analysis of tax revenues of the budget of North Ossetia-Alania Chkhutiashvili L. V., Malkhasyan N. A. Risks for the Russian economy in 2023 Aliev R. R. Problems of legal regulation of digital currencies in the Russian Federation and abroad: a comparative analysis Gemadeeva Yu. E. Rural youth of the Republic of Tatarstan Istratov B. I. Creation and implementation of a new product on the market as one of the factors in the formation of a competitive advantage Kordonov E. V. Finance as an economic category and their functions Tsarikaev M. R. Interbudgetary Relations and Budgetary Federalism

Chkhutiashvili L. V., Myagkov R. P. On the problems of the Russian economic security strategy Bekoeva A. A. Problems of artificial intelligence privacy technology and privacy legislation on the example of South Korea Gasanov A. Ya. Sanctions and anti-sanctions: who wins, who loses and their impact on the Russian economy Grachev A. M. The role of the state in improving the process of lending to small and medium-sized businesses Kordonov E. V. Unemployment in Russia in modern conditions Tsirikhova A. R. Socrates and his teachings

Tsirikhova A. R. Tax revenues of the federal budget Bolshakova I. A. What is the vulnerability of the Russian economy and what are its main advantages?Emelianenko A.V. Will the Russian economy grow against the backdrop of a global recession?Hartman A. A. Rapid development of infrastructure Karpacheva A. S. Digital public administration in the context of the global economic crisis Kodatskaya D. N. National projects 2023–2030.Potridennaya K.V. Will there be inflation in 2023 and should we expect a collapse of the ruble?Pudlin A.K. New realities of the global economy and their impact on migration policy Gavrilov E. A. Management of an international logistics company under the sanctions regime

Smirnova E. O., Averin A. V. Review of the use of information technologies in the field of audit (problems and trends)Gavrilov E. A. The influence of digitalization processes on the marketing activities of enterprises Agarunov A.A., Gasanov R.R. Why the Russian economy turned out to be vulnerable to sanctions Antipova D. V. Efficiency audit in the Russian Federation and its improvement Chkhutiashvili L. V., Emelyanenko A. V. Digital environment of state and municipal government Melech B. A. Current state of biosafety of dairy products Tsarikaev M. R. State budget as the main link of the financial system of the Russian Federation Chkhutiashvili L.V., Korolev P.E. Current trends in the development of tourism activities in the Russian Federation Gavrilov E. A. Financial risks of a modern enterprise and its financial security

Danilov K.V. Responsibility of aggregators for posting information Zhaglin V.V. Emerging institutions of budget law in the context of digital transformation Korolev P. E. Women’s labor in conditions of gender segregation and the power of stereotypes Berkaeva V.K., Kumalagov V.A. Development of the labor market in the modern economy Aleksandrova Yu. N. Global trends in changes in the legal status of the central bank: the experience of Russia and foreign countries Tsirikhova A. R. Tax policy of the state: problems and main ways to solve them

Karapetyan K. F. Innovative factor in the development of the hotel and tourism complex Korolev P. E. Administrative and legal regulation of the digital economy: trends in state management of economic activities Kumalagova E. A. Human factor in the modern economic system Melech B. A. Comparison of the pricing process and its government regulation in Portugal and Russia Narmatova M. Zh. Scientific and methodological support for accounting costs for the production of new products of industrial enterprises in the conditions of regulation of the green economy in the context of sustainable development Senina D. A. System of indicators and indicators of UN economic security in the context of ensuring national economic security of the Russian Federation Turenina M. A. Offshores and their impact on the economic security of the state

VOLUME 1 Tsirikhova A. R. Accounting for export operations Aleksanov A. N. Analysis of the use of artificial intelligence in government agencies in Moscow Kordonov E. V. Features of advanced learning technology in a modern school Melech B. A., Melech A. A. Correlation of the concepts of free economic and offshore zones in the Russian Federation Narmatova M. Zh. Analysis and assessment of the state and development of the management system of innovative relations based on modeling the release and sale of new products in the conditions of the formation of a green economy Chalysheva Yu. V. Economic taxonomy as a tool for building technological sovereignty and the transition to structural adaptation of the economy VOLUME 2 Zhanuzakov B. Sh. The role of the accounting policy of the enterprise in the system of functioning of international financial reporting standards in the Kyrgyz Republic Abdykalykova T. N. Tax calculations and tax analysis of the efficiency of economic entities in Kyrgyzstan Omurzakov S. A., Turdubaeva G. A. On the prospects for the development of the entrepreneurship management system in small and medium businesses in the context of market reforms in the Kyrgyz Republic Sydykova U. A. Management of the development of the production potential of industrial sectors of the Kyrgyz Republic in modern economic conditions Narmatov M. Research of essential methods of managing economic activity of small enterprises in the context of analysis and evaluation of financial performance indicators of their activities Ermatov K. B. Analysis and assessment of the profitability of a construction organization in new business conditions (based on materials from a construction company in the Kyrgyz Republic)Zhanuzakov B. Sh. The Importance of the Accounting Policy of the Enterprise in the Development of the Accounting System in the Kyrgyz Republic Chonataeva M. S. Legislative bases for regulating women's labor in the Kyrgyz Republic

VOLUME 1 Datii V. R. Regulation of information technologies in the digital economy: legal aspects Kindeeva A. A. Combating the financing of terrorism as a threat to the national security of the Russian Federation: features of the activities of Rosfinmonitoring Svyatskaya N. A. NFT as a new means of protecting copyrighted objects Tsirikhova A. R. Analysis of economic activity Yukhina E. B. Legal basis for the application of water tax in the Russian tax system Yakubov N. S. Features of information support for participants in civil proceedings and the impact of the digitalization process on it Basyrova Z. R. Migration registration as a means of state policy VOLUME 2 Ermatov K. B. On the problems of organizing accounting in economic entities of the construction industry of Kyrgyzstan in modern conditions of their functioning Kumalagova E. A. Basic models of risk management Balova A. A. Shortage of highly qualified labor: causes and solutions Gusev R. E. Methodological foundations of scientific knowledge Gasanov A. Ya. Economic cooperation between the Russian Federation and the DPRK Kumalagova E. A. Features of using the Delphi method Ermatov K. B. Analysis and assessment of the organizational and economic foundations for the development of the construction industry in Kyrgyzstan Gusev R. E. Search, accumulation and processing of scientific information Chirkov I. A. Administrative penalties: theoretical and practical aspects of implementation in the Russian Federation Matkerimova A. M., Abdullaeva N. A. Leasing in Kyrgyzstan: realities, problems and solutions Torogulova Zh. K. Sustainable construction in times of crisis in the Kyrgyz Republic VOLUME 3 Arzybaeva Zh. A., Zholdoshbekov I. Ch. Forecasting the volume of new innovative products of the Kyrgyz Republic by region using economic and mathematical methods Bolotbekova E. B. State regulation of unification and harmonization of accounting and auditing in Kyrgyzstan in modern conditions Murzasheva Zh. V. On the role of professional accounting and economic personnel in the development of the accounting and audit system of higher educational institutions of the Kyrgyz Republic Suinalieva N.K., Erkinbekov A.E. Modern methods of managing the agricultural economy of the Kyrgyz Republic and the role of the state in ensuring its sustainable development Sydykova U. A. Management of the development system of the production potential of subjects of industrial sectors of the Kyrgyz Republic in modern economic conditions Biymyrsaeva E. M., Syyabekov A. K. Research and analysis of the efficiency of using equity and borrowed capital of enterprises in modern conditions Kyralieva G. B. Multifactor mathematical model for analyzing and assessing the financial condition of business entities in the context of studying the economic efficiency of capital use Kurmanbaeva S. T., Kyralieva G. B. On the organization of accounting for receivables and payables of commercial enterprises in accordance with international standards in modern conditions of economic development Arynbaev Zh. T., Narmatov M. Study of the essential methodology for managing the economic activity of small enterprises in the context of analysis and assessment of financial performance indicators of their activities Kambarova A. S. Organizational aspects of the methodology for internal control of the effectiveness of using attracted sources of funds for commercial enterprises of Kyrgyzstan in modern conditions Akylbekova E.K. On the methodology for analyzing the effectiveness of economic activities of business entities in Kyrgyzstan Khusainova E. Yu., Zakirova E. A. Issues of methodological support for assessing capital management of commercial banks in modern economic conditions Kambarova A. S. Audit and internal control as a guarantee of reliability and completeness of information on the economical use of resources of commercial enterprises

Zhaglin V.V. Budgetary and legal assessment of the organization of the VFSK GTO site Botobekov A. B., Ermatov K. B. Scientific research and diagnostics of profitability of an enterprise in the construction industry of the Kyrgyz Republic in new economic conditions Botobekov A. B., Ermatov K. B. Some aspects of organizing accounting and internal control of borrowed capital of construction companies in accordance with international standards Dzhusoeva A. R. Investment activities of insurance companies Ikaev A. E. Modern trends in the development of organizational management structures Arynbaev Zh. T., Sydykova U. A. Analysis and assessment of the main trends in the effective functioning, current state and development of the economy of industrial sectors of Kyrgyzstan Gusev R. E. Fundamentals of inventive creativity Shut I. A., Chirkova D. D. Problems of information security in the banking sector of the Russian Federation Bagaev B. E. Problems of ensuring social guarantees for the population of the Russian Federation Ibragimov D. Prospects for the development of the real estate market in Russia Tkachev E. S. The problem of defining corruption in the legislation of the Russian Federation Ayvazyan A. The influence of technology on financial investigations Bagaev B. E. History of the formation of the system of social guarantees in the Russian Federation Gusev R. E. The role of science in modern society Ikaev A. E. Sources of funding for science Arynbaev Zh. T., Narmatov M. Development of a management system for the economy of small businesses and the role of the state in ensuring more sustainable development of the economy of the regions of the Kyrgyz Republic

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Razuvaeva A.O., Zueva A.S. International financial reporting standards. Comparative characteristics of IFRS IAS 8 and PBU 1/2008 Khochenko A. A., Mayorova A. N. Problems and prospects of indirect taxation in Russia Nikitina A.A.Problems of bank lending for high-tech projects Memetov I.N.Development of state digital service Khachatryan M.A.Programs of socio-economic development of regions: content and directions Sergeeva E. V. The concept of "Smart region" in the Russian Federation Tsirikhova A.R. Markets: concept and types Yakovenko E.S. Mathematics of the Laffer Curve and Systems of Effective Taxation Memetov I.N.Target model of digital transformation Pedchenko E.A. Professional education programs for civil servants (foreign experience)Sergeeva E.V. Artificial Intelligence in State and Municipal Governance Systems

Biymyrsaeva E. M., Suinalieva N. K., Khusainova E. Yu. Organization of strategic management accounting in an innovative economy Abdykadyrov P. M. On the need to regulate the accounting of economic entities of small businesses in the countries of Central Asia in accordance with international standards Biimyrsaeva E. M., Suinalieva N. K., Khusainova E. Yu. On the importance of methods of strategic management accounting for production costs Gamzaev S., Kuzikova AD Main elements of the labor market. Supply and demand Egiazaryan A. V. Efficiency of a commercial bank Kubanychbekov E. K., Kayipov N. A. The place and role of professional personnel in the development of the process of harmonization of the financial reporting system of economic entities of Kyrgyzstan Kaiipov N. A., Kubanychbekov E. K., Abdykadyrov P. M. General assessment of the dynamics and structure of the property of a small enterprise and the sources of its formation Gamzaev S., Kuzikova A. D. Problems of the information and communication potential of the economy of the Russian Federation

Chkhutiashvili L. V. Audit of tax accounting Iskandaryan A. A. Tax incentives aimed at supporting the agriculture of the Russian Federation Antonova V. V. Problems and solutions of legal regulation of personal data protection Shut I. A. Application of the bond mechanism for financing infrastructure projects Chkhutiashvili N. V. Development of human potential in the era of digital economy Doskhoev A. S., Sobolkova A. D. Problematic aspects of planning federal budget funds in a digital economy Tsirikhova A. R. Firms: concepts, types, specifics

Potapov K. V., Molchanov A. V. Ensuring the economic security of the country through the prism of forms of tax control Abakshina N. A. The system of motivation and stimulation of labor activity of convicts in the penitentiary labor economy Kirilovsky A. O., Chkhutiashvili L. V. Countering the illegal cashing of funds Kozel A. O. Directions of modernization of the system of additional professional education at the regional level in the aspect of the conditions of personal and professional growth of specialists Savelyev I. I., Rubtsov S. I. Improvement of financial management of municipalities Soldatov V. A. Cross-border economic cooperation between Russia and China in the Far East region Tsirikhova A. R. The specifics of the activities of Russian firms in the context of digitalization

Chkhutiashvili L.V. Electronic government in Russia Istratov B. I. Intelligent digital transformations of logistics systems in modern conditions Kordonov E. V. Digitalization of the healthcare system in the period of covid restrictions Khalilov N. M. Digitalization of state and municipal government: problems and solutions Chkhutiashvili N. V. Policy of personnel management in the conditions of digital technologies Trofimova E. A. State family policy of the Russian Federation Gorzib T. A. Actual problems of foreign students with the status of "residence permit" in the Russian Federation Tsirikhova A. R. Changes in the demand curve under the influence of elasticity

Anishchenko A. E. Problems and prospects of cooperation between Russia and Turkey in the field of nuclear energy Secretareva K. N. Current state and prospects of nuclear energy in China Lukyanova A. S. The trade war between China and the United States in the aspect of the sanctions policy against Russia Suvorova E. Yu. The role of innovations in the transition to the sixth technological order on the example of the economy of Russia and Great Britain Yasevich S. O. The problem of reforming the credit mechanism of the International Monetary Fund Vdovina K. V., Savelyev I. I. Aspects of assessing the effectiveness of municipal employees Sekretareva K. N. Energy profile of Taiwan

Falileeva I. S. The role of accounting in managing the profit of an organization Bekoeva A. A. Features of tax and accounting in tourism on the territory of the Russian Federation Basieva L. V., Galabueva I. L. Analysis of labor resources Bekoeva A. A., Kadzaeva E. I., Khutugova F. K. Distance education: current state Dzobelova V. B., Salamova A. E. Problems of HR management in the public sector and motivation for entering the civil service Kadieva M. E. Problems of ecology and their impact on the economy Kerimova L. Ch., Gigolaeva M. Z., Karaseva A. S. Digital economy in modern realities Khoshimov T. Kh., Kiselev O. M. On the issue of organizing anti-corruption compliance control in Russia Valiullina E. I., Kutukov A. A., Mushailov M. M. On the issue of digitalization of control

Molchanova S. M., Rukhmaleva A. E. Features of the use of bank cards by various market participants Bekoeva A. Development of the tourism industry in the North Caucasus at the present stage Kadieva M. E. Analysis of environmental and economic policy in North Ossetia-Alania Molchanova S. M., Gerashchenko Yu. I. Infrastructure credit: a new tool for the development of regional economies Chebakov A. V. CSR: current state and development prospects Beck A. A. Efficiency of a free economy during economic crises Agarunov A. A. Problems of state regulation of cryptocurrencies

Kotelnikova E. D., Zueva A. S. Modern problems of organizing and conducting a performance audit and ways to solve them Dzobelova V. B., Khutugova F. The problem of employment of graduates of higher educational institutions Dzobelova V. B., Kadzaeva E. I. The reverse effect of anti-Russian sanctions Karpacheva A. S. The experience of regional policy of developed and developing countries and the possibility of its application in the Russian Federation Krylov M. A., Gordienko E. V. Security of personal data Levshin M. A., Gusarova L. V. Development of mechanisms for the execution of public contracts Zhizsarov M. Zh. Modern author's approach to the organization of accounting work using Agile technologies Krylov M. A. Gordienko E. V., Chkhutiashvili L. V. Biometric personal data and problems of ensuring their security Sokolova E. A. Fundamentals of the functioning of the federal treasury of the Russian Federation Tsirikhova A. R. Equilibrium price

Abuev N. B. The use of qualitative and quantitative indicators in the analysis of the effectiveness of the company's business processes Dzobelova V. B., Bekoeva A. Boycott of Russia by private companies in connection with the introduction of Russian armed forces into the territory of Ukraine and its influence Istratov B. I. Marketing and logistics of perishable products problems, approaches and modern technologies Kordonov E. V. Cybersecurity in digital marketing and logistics: vulnerabilities, tools and prospects Memetov I. N. Marketing in insurance Tsirikhova A. R. Perfect Competition Market: Advantages and Disadvantages Novichkov Ya. D. The problem of the "last mile" modern marketing and logistics approaches to the solution Molchanova S. M., Fortyshev I. Yu. Analysis of the investment process in the regions of the Russian Federation Arynbaev Zh. T., Arzieva Zh. Zh. Foreign experience in managing state and municipal property

Arynbaev Zh. T. Analysis of the tools for managing municipal property in the Kyrgyz Republic from a legal point of view Kordonov E. V. The role of digitalization of the economy in financing new technologies (information and communication) and their impact on the ratio of elements of the capital of an enterprise Memetov I. N. New directions of insurance marketing and their effectiveness Salamova A. E. Business Ecosystem: Origins and Different Approaches to Study Toktobolotova S. A., Sarieva E. I. The formation of an independent Kyrgyz state as the main factor in the political formation and formation of non-governmental organizations Filippov S. S. Formation of the Customs Service of Russia: from the 2030th century to development prospects until XNUMX Toktobolotova S. A., Sarieva E. I. Scientific and methodological aspects and problems of enhancing the role of the electoral system in the development of modern democracy in the Kyrgyz Republic Khodzhakuliyeva B. A. From the history of economic relations of the Caspian states: on the example of Turkmen-Russian cooperation Tsirikhova A. R. Economy of Spain Tsirikhova A. R. Market mechanism and its elements

Bashkirova N. N., Berdnikova O. R., Pichak D. A. The role of environmental audit in ensuring the environmental safety of the country Bichikaeva L. V. Theoretical foundations of the science of finance Istratov B. I. The system of law and the system of legislation: concept, structure, correlation Karaseva A. S., Kumalagova E. A. Evaluation of the socio-economic development of the Republic of North Ossetia-Alania Makoeva F. A., Yukhina E. B. The concept of financial resources Memetov I. N. The concept of insurance marketing planning Memetov I. N. Management of insurance services Sarieva E. I., Toktobolotova S. A. The electoral process and electoral methods as the main indicators of the development of the electoral system in the Kyrgyz Republic: the main stages and political analysis of formation and development Toktobolotova S. A., Sarieva E. I. Types of electoral system Filippov S. S. Problems of implementation of social rights of forced migrants Tsirikhova A. R. Statistics of the standard of living of the population Tsirikhova A. R. Financial system of the Russian Federation: concept, current state Kordonov E. V. Crimes against property

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Bachurinskaya I.N., Filipchuk S.V., Meteleva A.A. Analysis of accounting software used to automate accounting (on the example of the Kirov region)Karzaeva N.N.Risk-oriented approach to the organization of the internal control system for settlements with the VAT budget Garibyants G. S. Diagnostics of industrial enterprises Meshcheryakova A.V. Digitalization of insurance processes as a factor in the development of the industry Surat V.I., Lebedeva E.V. Improving the quality management function Chernyshov N.V. Control over the implementation of the Northern Sea Route as one of the priorities of the economic policy of the Russian Federation Zinovyeva P.A.Control over Iran's nuclear program: the position of the FRG Paleesheva N.V., Smetanina Ya.M., Fominykh A.E.Use of reference and legal systems in accounting (on the example of the Kirov region)Ivnitskaya E.S.Applying data mining to identify cases of credit card fraud

Karanina E.V., Yunusov B.M.Improving the organizational and legal mechanism for monitoring the effectiveness of educational organizations on the basis of a risk-based approach (on the example of the Republic of Tatarstan)Kruzhkova I.I., Bukina O.V. Features of the application of the patent taxation system in 2021 Malchinova A.E.Indicators that determine the level and quality of life of the population Zabaznova D.O. Evaluation of the effectiveness of the organizations included in the agricultural holding Nikitina A. A. Psychological targeting as a method of controlling international relations and a method of managing public opinion Velieva S. Trends and prospects of Germany's participation in European integration processes Zavgorodnyaya A.N. Multicultural factor as optimization of the organization's activities

Bagaeva A.N.Problems of indirect taxation in the Russian Federation Khaimanova O.T., Zoloeva Z.B., Basieva L.V., Skaev M.A.Features of accounting and taxation of fixed assets when applying the simplified taxation system Eloeva Ya.R. Formation of the tax system in the Russian Federation Tsakoev A.E. Investments and their role in the development of the national economy Sevostyanova I.I., Tsgoev K.K. Features of recruitment, selection and recruitment of personnel in municipal authorities abroad Duyun V.V. Taking into account international interests in the context of the civil war in Libya Molchanova S.M. Approaches to assessing the effectiveness of innovation and investment projects Torogeldieva A.B.On various ways, strategies and methods of constructing and researching the financial condition - as a basis for improving social issues at enterprises

Agafonova N.P.Application of budgeting in the management accounting system of an economic entity Kempf A.A. Application of analytical tools in the cost management of agricultural products Agafonova N.P., Yakovenko I.V.Peculiarities of calculating medical services (on the example of a dental clinic)Bagaeva A. N. Indirect taxation in Russia Atakanov B.K.Asymmetry of analytical information associated with the regulation of proportions and efficiency of the use of equity and debt capital in the context of the functioning of international standards Torogeldieva A. B. Research of liquidity and solvency - as the basis for solving social problems at enterprises

Atakanov B.K. Modern problems of disclosing information on financial statements of enterprises on the use of capital of economic entities of Kyrgyzstan Zhoroeva A.M., Rysbaeva A.K.Problems in the development of horse breeding in the Kyrgyz Republic Abasheva N. S., Abashev A. V. Economic security of organizations in the energy sector: tax aspect Molchanova R.V. Implementation of innovations and information modeling technologies in the implementation of projects in the construction industry Abasheva N.S.To the issue of digitalization of tax administration processes in the Russian Federation Molchanova S.M.Modern problem-oriented paradigm of transformation of the model of innovative development of society

Turgunbaeva A.K., Ashymova A.S.On the methodology of internal audit of enterprises' costs and its improvement Alchinova F. Yu. Topical issues of property management of the Russian Federation abroad Turgunbaeva A.K, Ashymova A.S. Accounting for the facts of occurrence of obligations and its reflection in the balance sheet of the enterprise Vyalshina D.Kh.Tax liabilities optimization tools Dubrovskaya O. A., Trishin P. Yu. Experience in the development of crowdfunding in the Russian Federation Sadygov E.M.The value of assessing the financial condition of enterprises in Azerbaijan

Petrakova N.G. Features of the application of IFRS in the context of globalization and economic integration Tsirikhova A.R. Actual problems of the taxation system in Russia Molchanova S. M. Features of the financial aspects of business planning of investment projects Kashin A. A. Practical issues of accepting the obligation to compensate for losses Molchanova R.V. Application of innovative technological solutions in the design and implementation of investment and construction projects Svechkopal M.A.Problems of the organization of control work in the Federal Treasury

Aksenov I.A., Saveliev I.I.Prerequisites for changing the traditional concept of public finance management Tokayeva B. B. Procedure for the implementation of tax control by tax authorities Solovyov D.P., Karanina E.V. Diagnostics of financial condition in the system of ensuring financial security Molchanova R.V. Business plan of an investment and construction project Saveliev I.I., Aksenov I.A.Digitalization of economic processes and the use of information technologies as factors of modernization of the public financial sector Yablochnikov S.L., Dzeranova A.S., Bitaev V.I. Industry 4.0: the significance of industrial revolutions

Babakulova Ch.M. About the organization of accounting at small enterprises in Kyrgyzstan Raiymbaeva A. Ch., Zhoroeva A. M. Improving the management system and cost analysis of economic entities of the Kyrgyz Republic in the context of market transformations Potapov K.V. Brief description of tax control measures and norms of criminal law as ways to ensure the budget of the Russian Federation Tutashev B.T., Baetova N. B. Analysis of regulation of the agrarian sector of the economy of the Kyrgyz region taking into account the taxation system Vasilikhina Yu.V. The value of the digital ruble for the central bank's policy to ensure price and financial stability Zhaglin V.V., Zueva A.S. Financial and budgetary support of educational organizations in the Russian Federation Baetova N.B., Tutashev B.T.On the problems of the development of the system of social protection and social insurance in Kyrgyzstan in modern conditions Tutashev B.T.Evaluation and analysis of the development of the economic management system of the region of Kyrgyzstan Babakulova Ch.M. On the existing practice of accounting at small enterprises, depending on the forms of business entities Raiymbaeva A. Ch., Zhoroeva A. M. Analysis and assessment of the main indicators of the activity of agricultural formations in the southern region of the Kyrgyz Republic in the new economic conditions

Gegina A.I.Application of the principles of strategic audit in the course of governmental audit in the Russian Federation Egiazaryan A.V. Impact of digitalization of the economy on the modernization of financial reporting of organizations Tsirikhova A.R.Features of taxation of Ancient Russia Drushka-Marakhovskaya P.L. Theoretical aspects of the development of innovations and industrial engineering in the context of digital transformation Zhazhieva Z. Prospects for the development of domestic tourism in Russia Maslikova Y. The effectiveness of intellectual entrepreneurship Sotnikova E.V. Statistics of cybercrimes in Russia and foreign countries: history and modernity Kosov S. I. Tsomartov A. F. The effectiveness of civil service reform in modern Russia

Krasnova A.D. Methodology of public procurement audit Sennikov I.S.Application of foreign experience in the formation of Russian standards for external government performance audit Alexandrova Yu.N. Digital audit technologies: legal aspects Gazgireev M.M., Yessenova A.K.The value of internal audit in the activities of companies and the prospects for its development Pshatova A.D., Tkach E.S. Research of the problems of remuneration of workers of customs authorities Zueva A.S., Dmitrienko E.A. Electronic information systems of the Accounts Chamber of the Russian Federation and their use in the control activities of the body Airapetyan A.A., Tabuev G.G., Tsgoev K.K. Interpretation and essence of small and medium-sized businesses Syrygina S. A. Economy of modern Russia through the prism of Keynes's theory Tsorieva Z. Kh. The place and role of the United States in regional relations in the Western Hemisphere Zueva A.S., Matytsin F.O. State information systems in the activities of the Federal Treasury Kesaeva E. I. Committing illegal transactions under the influence of deception and significant delusion

Olisaeva A.V., Dzeranova A.S. Modern audit Pshatova A.D., Tkach E.S.Financial support of social and labor relations in customs authorities Lukyanova A.S. Development of the concept of the Asian method of production Arkhipova U.A.Kondratieff waves as a basis for economic research Brodyagina M.V. Evolution of the Shanghai Cooperation Organization Zavgorodnyaya A. N. Impact of cooperation between oil and gas companies "Rosneft" and "British Petroleum" on Russian-British relations Suvorova E. Yu. Kondratyev's economic cycles as a methodological basis for analyzing the 2008 crisis in Russia Yasevich S. O. Reforming the International Monetary Fund. Position of the BRICS countries Zhabina M.S. Formation of ecological energy crisis and ways of solution Khachatryan M. A. The role of social infrastructure in the modern development of society Nikitina A.A. Italian cuisine as a tool of persuasive communication Vasilikhina Yu.V. Artificial intelligence - an alternative to the legal profession in the field of public finance: pros and cons Vetoshkina E.A. Features of the formation of the risk management system in the organization during the lockdown period Abdykalykova Zh.A. Development of the system of higher professional education and educational services in universities of the Kyrgyz Republic

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Pashnin I. V. State audit in the system of public administration Kovaleva V.D. IFRS principles in accounting and control of receivables Molchanova S.M. Legal regulation of the formation of the consolidated financial statements of the organization Getman V. G. Issues of improving tax accounting of fixed assets and their depreciation Aksenov I. A., Saveliev I. I., Gaidamak M. A. The concept of "counterfeit" in modern conditions Zhoroeva A.M.On the state and main directions of development of horse breeding in Kyrgyzstan Balandina D. Yu., Starodubova N. N. Peculiarities of the deposit policy of PJSC "CHELINDBANK"Davydov V.S., Vikhorev D.I. Trust and trust management as an institution of business protection in modern Russia

Lukicheva E.A.Preconditions for the formation of audit in Russia as an independent professional activity Maltseva S.S. Accounting and analytical support of internal control of income-generating activities in health care institutions Shcherbakova A.P., Tkach E.S.To the issue of the essence of tax administration and the possibility of its improvement based on foreign experience Molchanova S.M. Instruments of circular economy 5. Starodubov I.I., Starodubova N.N., Danilov I.A. Fintech and its impact on the banking business in Russia Nesterenko I. Yu. Assessment of the effectiveness of state financial support for small and medium-sized businesses Yakovleva O. G., Tkach E. S. Improving the quality of the provision of electronic public services

Sheremet N. D., Melnik M. V. Development of state financial control in tsarist Russia in the XNUMXth century. early XX century Grinevich M.V. Evaluation of the effectiveness of the state financial control bodies Plastkova M.N., Starodubova N.N.Changes in accounting for credit transactions due to the entry into force of IFRS 9 4. Nguyen Thi Ha Mi Mi Assessment of internal control on the example of the process of “movement of fixed assets” Aygumova G.I., Aliev B.Kh. Features of taxation of certain types of activity (on the example of trade organizations)Aliev M.K., Aliev B.Kh.Analysis of tax receipts into the budgetary system from small and medium-sized businesses (on the example of the Republic of Dagestan)Lewandovskaya A. Efficiency and effectiveness of procurement costs - myth or reality Magnitskiy N.D. Application of the Lagrange method in order to assess the effectiveness of the external state financial control

Prokopovich A.A., Melnik M.V. Evolution of the formation and development of state financial control in Russia Stoforandova E. G., Vetrova I. F. Preventive internal control of R&D efficiency Molchanova S.M.Peculiarities of currency control in the Russian Federation Aliev M.K., Aliev B.Kh. Tax potential of the Russian Federation: assessment methods and development paths Alyusheva A. M., Amiralieva D. M. Problems in the development of the tax consulting market in the Russian Federation Polyakova E.N. Classification of costs for the purpose of forming the cost of sheep breeding products Aligadzhiev A.M., Gitinova S.M.Analysis of the current state and problems of development of the tourism industry in the Republic of Dagestan Niyazova S.E., Gulmagomedova G.A., Assessment of the solvency of a commercial bank

Volkov V. N. State audit (control) in the Russian Federation: achievements and reserves of development (expert evaluation)Zabaznova D.O. Digital technologies in accounting and control of agricultural holdings Alisultanova A.I., Amiralieva D.M.Analysis and ways of improving transport taxation in the Republic of Dagestan Gabibulaeva G.A., Gyulmagomedova G.A.Analysis of the activities of the federal tax service of the Russian Federation Get’man V. G. Improvement of the certain provisions of the Russian Federation Labor code Molchanova S.M. Innovation potential through the prism of the development of innovative systems of developed countries Sidorova M.I., Nazarov D.V. Accounting in the public sector of Russia during the reign of Catherine II: history lessons

Melnikova L.A. Disclosure of information on the income of an economic entity in accounting Tatarinova M.N.Integration of controlling tools and accounting system of agricultural organizations Mikhailova Zh. V. Features of the accounting statements of enterprises in the transport industry at the turn of the XIX-XX centuries.Pokshivanova O.P.The problem of introducing strategic management accounting at an enterprise Magomedov R. M., Amiralieva D. M. Economic growth and dynamics of the tax potential of the region Guseinov U.D., Musaeva Kh.M. To the issue of improving the quality of planning tax revenues of the budget of a constituent entity of the federation (based on the materials of the Republic of Dagestan)Bychkova S. M., Butina A. A. Directions of analysis of applied projects in the context of digitalization Saveliev I.I., Demetrashvili I.S. Actual problems of personnel management in an educational organization Shangina I. Yu., Melnikova L. A., The use of ERP and BPM class information systems for solving management accounting problems

Melnikova L.A. Organizational aspects of the internal control system over settlements with counterparties Galaktionov V.S.Control of international companies over the promotion of their products during the crisis period Musaeva Kh. M., Ramazanova R. Sh. To the question of the essence of the concept of "taxation" and the problems of improving the tax system of the Russian Federation Khidirov T.A., Aliev B.Kh. Analysis of the current system of taxation of the organization's property: and prospects for its improvement Varfolomeeva V.A., Pokshivanova O.P. Peculiarities of providing tax incentives to startups in offshore zones Zabaznova D.O. Theoretical substantiation of the essence of holdings Molchanova S.M. The effectiveness of sustainable supply chain management in small and medium-sized businesses Velieva S. Foreign economic relations of Germany with the USA

Melnikova L.A. Methods for detecting distortions of accounting data of settlements with buyers and customers Batulina A.O., Kudryavtseva I. Yu. Assessment of the effectiveness of the internal control system of a commercial organization Ushakov I.V., Elsunakaeva T.E., Kurilova L.V. Bills of exchange Guseva D.A. Insurance as a type of economic activity Rozhkov E.V. Analysis of the processes of nationalization of private property in the XXI century Suppes K. V., Danilov I. A. Distinctive features of the interpretation of budgeting in Russia and abroad Temukuev E.A.On the problems of pre-trial settlement in the field of cadastral relations Larina E. D. Impact of globalization and digitalization on control over social policy in Russia

Usupov M.U.Existing practice and improvement of the accounting and control system in agrarian formations of the Toktogul region of Kyrgyzstan Suppes K. V., Danilov I. A. Directions for improving the organization and implementation of the budgeting process at a service sector enterprise Kartushina A.D. Specificity of environmental PR on the example of Apple Kozyrev M.V.The relationship between democracy and economic development Korabelskaya V.V. Video blog as a new format of Internet communication Malchinova A.E. The relationship between economic development and living standards of the population of modern China Peisakhova D.E.Social advertising as a control function in society Timakhov K.V. Economic cooperation and control of the BRICS, CIS and EAEU countries

Amiralieva D.M.Analysis of corporate income tax and ways to improve it Kazimagomedova Z.A. Field tax audit on corporate income tax: planning and methodology Aliev B. Kh. Assessment of the current state of the domestic public debt in the Russian Federation Gyulmagomedova G. A. Methods of credit risk management of Sberbank PJSC Ibragimova I. I. Modern aspects of the development of pension insurance in the Russian Federation Idrisova S.K. Characteristics of the current state of resources of the banking sector of the Russian Federation Makhdieva Yu.M., Osmanova S.M. Actual problems and prospects for the development of the budgetary system of the Russian Federation at the present stage Musaeva Kh.M., Abdulaeva K.R. Foreign experience of taxation of banks and the possibility of its use in the conditions of the Russian Federation Talatin E.A.Foundations of the application of the balanced scorecard in the formation of the implementation of the organization's strategy in the knowledge economy

Meilanova Ya.N. Tax on the profit of organizations - problems in the administration and forecasting of revenues to the budget of the subject and the directions of their improvement Somoev R.G. Local taxes in the context of the formation of a decentralized model of the tax system of the Russian Federation Aliev B.Kh. Control of insurers' solvency as part of state regulation of insurance activities in Russia Musaeva Kh.M. To the question of the organization of the control work of tax authorities and the priorities of the tax policy of the subject of the federation (based on the materials of the Republic of Dagestan)Ninalalova F.I.Current state of pension provision in the Republic of Dagestan Rabadanova D.A.Analysis of the dynamics and structure of own and borrowed resources of a commercial bank Somoev R.G., Magomedova R.M. Grants as the leading form of gratuitous receipts of the budgets of the constituent entities of the Russian Federation Usupov M.U. Analysis and assessment of equity and debt capital of an enterprise in the Toktogul region of Kyrgyzstan Filina M.A.Regional markets of insurance services in Russia and ways to improve the efficiency of their functioning Shakhbanova A.M. Perspective in the development of the State information system on state and municipal payments Garibyants G.S. Methods for assessing the economy of an enterprise

Zabaznova D.O. Control of internal interaction of enterprises of the agricultural holding Molchanova S.M. Industry 4.0. Domestic and foreign experience Moderov S. Variety of business reports Ivanova N.A., Varfolomeeva V.A. The impact of tax incentives on increasing energy efficiency Kovalenko T.K.Global monitoring of biodiversity: control of its state by international organizations Anischenko A.E.Historical retrospective of industrial and household waste control in Japan Garibyants G.S. Influence of economics and technology on the efficient operation of an enterprise Sekretareva K. N. Digital technologies and the environment Surat V.I., Lebedeva E.V. The ratio of economic growth and economic development

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Arkauti V.V., Eleskhanova A.K., Skaeva D.M.Blockchain technologies in the field of accounting, taxation and financial audit control: opportunities or threats?Gusarova L.V., Sadykova R.R., Gafurova A. Ya., Muginova Z. Kh. Cost accounting systems in management accounting and their current state Khaimanova O.T., Khadikova E.K., Zoloeva Z.B. Sevostyanova I.I. Problems of the influence of methods of accounting and assessment of the facts of economic life on the financial results of the organization Zhoroeva A. M. About the organization of accounting in horse breeding in accordance with international standards.Shikhatov P. I. Development of management accounting at public catering enterprises Semenova G. N. Increase in the rate of value added tax: consequences and expected results Kashirina M.V., Goncharova A.O. Features of taxation in the contract method of construction Bukhoriev S. M. The choice of the concept of strategic management accounting in a crisis Kadyrbekova Ch.K. Analysis of the state and development of the housing business in Kyrgyzstan

Emelyanova I.N., Bagdasaryan D.G., Kazachkova V.I. Improving the internal audit of payables and receivables in trade organizations Arkauti V.V., Kasaeva L.V., Mzokov R.V., Ikaeva L. E., Torchinova A.S. Audit of intellectual capital as an aspect of optimizing the management of labor potential in the digital economy Kashkovskaya M. S. Preparation of integrated reporting: problems and prospects Korobkina L. A. Unitary enterprises in the Republic of Belarus: features of profit distribution and accounting for dividends Turishcheva T. B. Specificity of cost accounting in autonomous institutions Getman VG Critical assessment of certain provisions on the collection of personal income tax Zubarev I. S. Assessment of non-financial indicators of solvency of the enterprise Toguzova I.Z., Khugaeva D.I. Impact of dividend policy on company value

Nazarbekova E.U., Zhoroeva A.M. On controversial issues of internal audit Kaparulin P. A., Korotkov A. V. Importance of introducing and moving companies to the electronic document management system Bisultanov A. N. Assessment of the current state of tax administration in the Chechen Republic Kabolova M.S., Dzagoeva M.R. Development of the main budget-forming taxes of the tax system of the Russian Federation Tuskaeva M.R., Kelekhsaev D.A., Gasanova Z. A. Assessment of tax incentives for innovative activity of regions Kadyrbekova Ch.K., Tashkulova G.K.On the main directions of state regulation of small business in the housing and communal sphere Burykin A.D., Selezneva V.A.Optimization of the mechanism of formation and distribution of enterprise profit Basiev Kh.R., Kozaeva D.N., Khinchagashvili D.N.The system of taxation of the oil and gas complex

Maksimov M. I., Zhukov V. V. Specificity of the market of audit services for the creation and implementation of strategies to increase competitiveness Pervukhina A.A., Ryabova T.S.Peculiarities of audit of movement of fixed assets in agriculture Ermakova M.N., Gorodetskaya O. Yu. Formation of accounting and analytical information for use in XBRL Filin S. A., Tchaikovskaya L. A., Satymbekova K. B. Development of accounting automation through the improvement of software products and applications Zyryanova T.V., Zagursky A.O. Factor assessment of the effectiveness of applying the tax rate for unified agricultural tax by regions Polyushko Yu. N. Criteria of the effectiveness of tax administration and assessment of tax inspectorates Lipchiu N.V., Lipchiu K.I., Nosalenko P.A., Peronko I.A. Financial resources and measures for their optimization in an agricultural organization Seliverstova A.V., Zaravyatnykh A.A. Peculiarities of remuneration of personnel of research organizations

Menshikova E.V. Egorova I.S.The spectrum of additional services interconnected with audit activities Manankina M.V., Egorova I.S. Risk-based approach in government audit Kovalev A. Ye. The concept of interactive financial statements Filin S.A., Chaikovskaya L.A., Satymbekova K.B. Development of accounting automation through the improvement of software products and applications Morgoeva A. Kh., Morgoeva M. Kh. Modern problems of the system of tax deductions for personal income tax Akhmedilova Kh.R., Aliev B Kh. Land tax and ways of its improvement Zaravyatnykh A.A. Model of the system of material incentives for personnel labor Getman VG. Professional training of accountants and auditors in Russian universities needs improvement

Manankina M.V., Egorova I.S. Risk-based approach in state audit Grishkina S. N., Sidneva V. P. Accounting for financial instruments: development of Russian and international rules Hapsaeva R. B., Khinchagashvili D. N. The role of special tax regimes in tax planning Tuskaeva M.R., Kazakhova T.A. Taxation problems in the sphere of small business in Russia Makieva K.K., Tedeeva Z. B. Analysis of the activities of state extra-budgetary funds of the Russian Federation Kozayeva O. T., Khurumova M. K. Features of the organization of budget control: problems and development prospects Kuzobaev N. Zh. The role of business incubators in support of business in a foreign country

Bychkova S.M., Potapova N.V. Features of the organization of accounting in Russia and Finland Manuilenko V.V., Tserkunik E.V. Actual and forecast assessment of economic value added, profitability spread in the investment analysis system of a corporation Gusarova L.V. Methodology for conducting forensic accounting expertise Germanova V.S., Germanova Yu.I. Organizational, technical and methodological aspects of the accounting policy of a commercial organization Karagodin D.A.Methodology for accounting for costs and calculating the cost of daily young animals in incubators Vyborova E. N. Features of the analysis of financial stability and liquidity of a commercial bank Ignatiev V.G., Zhilina N.N. Methods of analysis and assessment of the formation and use of enterprise assets

Karzaeva N.N., Karzaeva E.A. Methodological aspects of assessing the solvency of business entities Germanova V.S., Maltseva M.N. Depreciation policy of the organization, features and methods of calculating depreciation deductions Idrisova R.F. Foreign methods of analysis of loans to payday Sinyanskaya E.R., Balina A.V. Reserve for doubtful debts as an instrument of the organization's financial policy Glotova I.I., Tomilina E.P., Bukhantsov S.A.Improving the tools for assessing the activities of commercial banks Manuilenko V.V., Bayramov M.R. Theoretical and practical aspects of the formation and assessment of credit relations between a regional borrower and a bank Klishina Yu.E., Uglitskikh O.N. Foreign experience of managing bank resources Bychkova S.M., Timoshenko S.A.Analysis of the formation of the necessary competencies in the training of accountants and economists of agricultural universities in Russia

Shpaner K.I.Income in international accounting practice Bagautdinov A.A., Akhmetzyanova I.S. Mechanisms for the formation of financial results of an oil and gas company Magdeeva M.R., Tsareva S.V. Analysis and control of the formation of enterprise assets Ermolovskaya O.Yu. Modern system of stock instruments to increase the value of a commercial bank Gimaeva Z.Kh., Kaptelinina E.A.Analysis of the impact of the system of best practices on the innovative development of oil and gas companies Kiseleva O. V., Gusarova L. V., Safina A. R. Methods of personnel assessment: advantages and disadvantages Manuilenko V.V., Borlakova A.I. Islamic banking is the basis for the development of banking innovations Chernukhina G. N. Analysis of sources of financing of domestic trading companies Agarkova L. V., Podkolzina I. M., Druzyakina A. D. Problems and ways to improve lending to legal entities

Amerslanova A. N. The influence of the internal control system of an audit organization on the effectiveness of its activities Zhukova V.S., Zhuravleva I.A.Tax accounting system: analysis and problems Goryachikh S.P., Plotnikova N.V. Tax systems of foreign countries and the activity of economic entities Agarkova L. V., Podkolzina I. M., Druzyakina A. D. Problems and ways to improve lending to legal entities Manuilenko V.V., Chokhatarova O.P., Serdyukova D.I. Assessment of business value using the cost approach and its impact on the financial stability of the corporation Latysheva K.V., Yurieva L.V. Features of the application of transfer pricing methods

Moderov S.V. Accounting for long-term contracts Bushueva D.S., Saveliev I.I. Assessment of labor productivity in the organization Tsoraev A.V. Changes in tax legislation in the field of federal taxes of the Russian Federation Garibyants G. S. Overcoming the crisis state of industrial enterprises: analysis of concepts Nikiforova S.V., Saveliev I.I., Gaidamak M.A.HR-outsourcing: essence, advantages and disadvantages Sugina Yu. E. Modern methodological foundations of neuromarketing in the world market Timakhov K.V. Saudi Arabia and Egypt: Modernization or Stagnation?

Medvedeva E.A.Key aspects of the calculation process in accordance with the stages of the life cycle (on the example of industrial production)Khamalinskaya V.V. Control in the system of treasury support of government contracts Getman V.G. Improvement of penalties for certain types of violations of the Tax Code of the Russian Federation Garibyants G. S. Possibilities of dynamic optimization of effective development of an industrial enterprise Anishchenko A.E. Japan's Self-Defense Forces: Historical Retrospective and New Trends Almaeva D.A. Marketing communications in the activities of companies as a tool to influence consumer behavior Sharko E. R., Saveliev I. I. Features of the organization of marketing research in municipal marketing Agafonova N.P.Differentiation of responsibility centers in relation to project activities

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Arzybaev A. A., Turgunbaev M. Zh., Ergeshov MK K. Methodology of analysis and evaluation of corporate governance of financial activities of economic entities Mavlyanova D. M. Audit of the reliability of information on current assets and the effectiveness of their use Turgunbaev M. Zh. Corporate governance and its importance in the organization of management accounting in economic entities of Kyrgyzstan

Mamasydykov A.A., Tuuganbaeva U.T. Analysis of rational agriculture in modern conditions of functioning of market relations Torogeldieva A. B., Tuuganbaeva U. T., Abdullaeva N. A. Improving the analytical capabilities of accounting for production costs for the rational use of land

Filobokova L.Yu. Audit of accounting (financial) statements of a small enterprise: assessment of the control environment

Pyatenko S.V., Sidorova E.Yu. The challenges of a new generation of auditors Paramonov A.V. Audit and Consulting in Russia - 2017. Between the Past and the Future Character Y.K., Paramonov A.V. Training prof. accountants and auditors - 2017. Rating of training centers Scherbakova E., Paramonov A. Accounting Outsourcing and Consulting - 2017. Growth Dynamics

Filobokova L. Yu. Audit of accounting (financial) statements of a small enterprise: the process of assessing the risks of an organization Fatullaev A. The current mechanism for calculating and collecting VAT and its improvement in the Russian Federation Akhmedova D. S., Magomedov M. M. The Development of Indirect Taxation in Russia: Formation, Current Status and Improvement Paths Huseynova A. N. Tax on profit of organizations: the current mechanism of calculation and ways of improvement at the present stage Giravova N. G., Amiralieva D. M. Excise taxation in the Russian Federation: evolutionary development and ways to strengthen fiscal function Ilyasova U. N., Amiralieva D. M. Monetary policy analysis of the Central Bank of the Russian Federation based on changes in key rates Amiralieva D. M., Alieva S. Sh. Development of cashless payments in Russia

Glazkova G.V., Balabina S.V. Features of strategic audit at enterprises of the energy industry Egorova I. S., Noyatova K. V. Features of analytical audit procedures: domestic and international practice Vetrova I.F., Fomina D.S. Reporting of audit organizations: its types and significance in the system of control and supervision Kevorkova Zh. A., Bubnova M... Tax examination as a method of state audit Muzalev S.V., Abbaszade A.N., Dobrieva D.V. Tax audit as a form of audit financial control Suinalieva N. K. On the modeling of the management accounting system in economic entities of the Kyrgyz Republic Suinalieva N. K., Ermekova K., Zhoroeva A. M., Arzybaev A. A. About the experience of implementing international standards in the business entities of Kyrgyzstan Glazkova G.V., Znaenko D.A. Identification of falsification of statements of Russian banks

Dvoretskaya V.V., Chernyshev G.O. Interaction of business process owners and internal audit in assessing the effectiveness of control procedures Savin A. A., Tsoroev U. B. Motives of falsification of financial statements and methods for its identification during the audit Getman VG. Maturing issues of improving tax legislation Abdulkhaeva L. B. Features of the automation of VAT calculations when receiving an advance in the 1C “Accounting” program Ilysheva N. N., Savostina O. V., Flat Yu. E. Features of accounting for receivables and payables Goryachikh S. P., Pechenkin K. A. Accounting aspects of the formation and use of estimated reserves as one of the factors for ensuring the reliability of financial statements

Ganshin A. V. Automated calculation algorithm of a modified and unmodified method for assessing a monetary sample “polynomial boundaries” in an audit Pronina L. I. Pension reform and tax benefits: socio-economic efficiency and provision control Abdulkhaeva L. B. Complex issues of calculating VAT and prospects for improving legislation Kashirina M.V., Klochikhin G. A. Features of taxation when applying special tax regimes Malinina E. A. Analysis of the state and development of the internal control system in insurance organizations Rabadanova Zh. B., Gabibov Sh. D. Issues of accounting and valuation of fixed assets according to Russian and international accounting standards Slobodnyak I. A., Kuznetsova N. V. On the difficulties of calculating the liquidity and asset turnover ratios of an organization and their coordination in the framework of the factor model

Tokaeva B. B. Internal control and internal audit in ICS Bulyga R. P., Galaktionova E. A. The methodology of audit of intellectual capital Hapsaeva R. B., Brtsiev H. A., Totoeva F. B. Simplified tax system: essence and prospects for improvement Tokaeva S. K. Problems of determining value and taxation in the digital economy Germanova V. S. Features of tax accounting in agricultural organizations Sadykova R. R., Gafurova A. Ya., Muginova Z. Kh., Gusarova L. V. Cost accounting systems in management accounting and their current status Bukhoriev S. M. The choice of the concept of strategic management accounting in a crisis Galayda A. M. On the uniformity of accounting and tax accounting of fixed assets

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