Vol 14, No 4 (2024)

The key feature of the coming period of the digital economy is the application of digital ecosystems in all spheres of economic life of society and everyday reality. At the same time, the application of digital systems and technologies brings not only positive aspects associated with increased labor productivity and intensification of business processes but also a number of significant threats, the implementation of which can fully raise the question of the survival of business or even the state. This article is devoted to the analysis of such threats in modern society.

The article discusses the importance of developing communication networks by improving the marketing and behavioral adaptation of business as a result of changes in advertising, marketing and information signals generated by business and government, sent to various target recipients (producers, consumers, intermediaries, investors, and societies) to activate their innovative, creative and business activity. Advertising and marketing support of the processes of creation and improvement of communication spaces of various market entities becomes an important component in the processes of their marketing and behavioral adaptation to the changes caused by the mobilization orientation of the economy and provides for activation of the activities of domestic producers and human-centered resources in the direction of development and implementation of innovative solutions on modern intellectualized marketing and communication platforms. Improving the management of communication fields of subjects of relations balanced in terms of resources and interests of participants in interactions is aimed at creating conditions for the acquisition of technological and economic sovereignty by the national socio-economic system with the effective use of human capital. A model of improvement of advertising and marketing support system of a business entity focused on marketing and behavioral adaptation of business to the requirements of the mobilization stage of transformations in accordance with the priorities of development of the national economy as a whole is proposed.

The digital economy is developing at an accelerated pace, which is closely related to the digital transformation of business, when it becomes extremely important for companies to quickly adapt to constantly changing environmental conditions, including the requirements of the digital consumer and for effective digital business. It is obvious that a low level of readiness for change can negatively affect the competitiveness of the company, which will subsequently affect the profitability of the business. In these circumstances, the analysis of the company's digital maturity becomes particularly relevant. At the same time, the choice of measurable criteria for the company's readiness for digital transformation is problematic, as there is no single and generally accepted approach to assessing digital maturity today. The article describes the process of developing an algorithm for assessing the corporate digital maturity. This algorithm is based on the analysis of trends in various industries and existing approaches. The algorithm takes into account the current level of digital maturity. The algorithm aim is to identify problem areas in the company indicating a low level of digital maturity. The algorithm can be used to make recommendations for the development of growth zones.

The purpose of the article is to develop an algorithm for systematizing accounting information based on corporate accounting and reporting standards for appropriate reporting documents that go beyond the standard system of financial reports. Significant restrictions that prevent companies from preparing non-financial reporting, affecting the procedure and rules for systematizing accounting information, have been identified. The most significant barriers hindering the implementation of non-financial accounting and non-financial reporting systems in the corporate sector within the framework of global financial reporting systems are considered. The author also determined the content of public non-financial reporting as an object of systematization of accounting information. The most important non-financial factors for investors when making investment decisions are described. Elements of corporate accounting and reporting standards which constitute the company\'s methodological basis for systematizing accounting data are proposed. The goals and factors for the development of public non-financial reporting in the Russian Federation are specified. The main aspects of the preparation of integrated reporting are identified. Its consideration is necessary for authorized persons. A procedure to determine a minimum list of key indicators in the corporate accounting and reporting standards has been developed. To calculate key indicators, systematic accounting information is used. Management benefits, which are a criterion for the selection of indicators, are particularized. An algorithm for systematizing accounting information when preparing public non-financial reporting of a company has been synthesized. The article will be of interest to specialists in corporate finance to improve the processes of preparing public non-financial reporting.

Applications of mathematical programming methods to logistics and supply chain management are continuously expanding. New practical problems require co-improvement of approaches to the mathematical formulation of problems and methods for solving them. The article discusses dynamic and stochastic tasks of linear programming, which have found wide application in logistics, as well as methods of their recreation. The vast class of these tasks is represented by various types of mathematical models, commonly used in logistics. Thus, the following tasks can be considered as models of dynamic and stochastic linear programming: the task of the strategy of purchasing and selling goods in conditions of changing demand, the task of calculating the size of a batch and the choice of suppliers taking into account the area of warehouse facilities and budget constraints, etc. This article presents the stochastic task of optimization of container cargo shipment of MMK-METIZ OJSC to the container point of the railway station of the city of Magnitogorsk and considers an example of its numerical solution.

The shortage of personnel in many sectors of the economy has a particularly strong impact on industrial companies in the regions of the Russian Federation. Creation of comfortable working conditions for young people in regional companies has become a priority for many of them. An effective regional employment policy requires an efficient tool to ensure information connectivity of interaction elements within the framework of education, vocational guidance, career development and employment in the region. Within the framework of this article, the authors systematized data on the presence or absence of such information resources in the constituent entities of the Russian Federation, analyzed the structural components and communication elements. The main problem in the focus of the authors' attention is the determination of competitiveness parameters of the vocational guidance portal of the region.

The article presents the authors' vision of a performance measurement system for evaluating the innovative policy of a technical higher educational institution. The indicator system is divided into eight projections (with three indicators in each), reflecting the main directions of the university\'s innovation policy. The authors' system allows to assess the impact of the innovation policy on achieving the university\'s goals in the field of innovation, track progress in implementing innovative initiatives and projects, make informed decisions about resource allocation, organize activities, and develop an innovative environment. Unlike existing systems, the authors' approach takes into account not only the final results of innovation activities but also the process of their implementation, including the interrelationships between various aspects of the innovation policy. The authors' approach is developed taking into account the specific goals and strategy of the technical university.

The article provides an assessment of the results of priority regional projects of the Orenburg region aimed at the implementation of national and federal projects in 2023. The research is based on monitoring, analysis, synthesis of statistical and economic data, methods of logical analysis of inter-budgetary financing practices, as well as generalization, comparative and chronological analysis of financial support for the dynamics of changes in the volume and rhythm of national projects' funding. The annual analysis of the level of national projects' funding, both in the Russian Federation as a whole and in the Volga Federal District in particular, is presented. The place of the Orenburg region on 12/31/2023 in terms of budget allocations for the implementation of measures within the framework of the implementation of national and federal projects has been determined. Indicators for the implementation of national projects aimed at the socio-economic development of the territory for subsequent years are proposed.

The article is devoted to the justification of te application of public-private partnership as an instrument of state regulation. The application of this tool in combination with other methods of stimulation of socio-economic development used by the state should lead to the formation of territorial complexes of spatial and sectoral development based on an anchor project, auxiliary projects, institutional framing and an appropriate methodology of selection of these projects. The article may be useful for specialists in public administration, public-private partnership, graduate and undergraduate students of economic and management sciences.

The article considers the features of investment attraction management of the regional industrial complex. The positive experience of creating the system of investment attraction in the Lipetsk region is presented; and the analysis of the key indicators of the development of the regional industrial complex is carried out. The study updates the role of special economic zones at the regional level. Attention is paid to the activities of special economic zones at the regional level of the industrial and production type of the Lipetsk region. The authors consider the possibility of creating a center of expertise in the Lipetsk region, specializing in the development of the most promising fields of science, which are selected on the basis of a developed research base, educational and business activities in the region. The study will be of interest to scientists and practitioners dealing with the investment attractiveness of regions in the context of the industrial complex development.

The article examines the problems of the integrated development of transportation services in the tourism industry, which, on the one hand, should provide consumers with strong emotional experiences, and on the other hand, ensure safe, comfortable and uninterrupted transportation at the present stage and in conditions of financial instability. The article examines the current situation in the Russian transportation industry under the pressure of foreign sanctions and the impact of such sanctions on the development of the tourism industry. The consequences of the imposed sanctions for the transportation industry are analyzed. In the course of the study, the data on the flow of outgoing tourists and passenger traffic of various types of transport are examined. The tasks of transportation services transformation in the tourism sector under the influence of economic sanctions waere highlighted. The results of the sanctions pressure on the transformation of transportation services in tourism are presented.

The article identifies and systematizes the key areas of development of the catering industry in the region in modern conditions on the example of the Novosibirsk region, one of the largest regions in terms of the scale of the catering industry. The article considers the main Russian trends in the development of the catering industry: the transformation of the catering market due to the departure of well-known foreign players, the staff shortage, the rising prices of food and raw materials, and the gradual restoration of the branch industry. In the context of these trends, the main development trends of the catering industry in the Novosibirsk region are substantiated. An analytical evaluation of the public catering turnover dynamics, the availability of the facilities and the level of the public catering services was carried out. Driving forces are listed. Characteristics of modern formats, gastronomic concepts and tools for scaling up the restaurant business in the region are given. Problems and prospects of the development of the catering industry in the Novosibirsk region are formulated.

Special importance of FMCG distribution networks is determined by the specifics of the range of goods sold. The predominant part of these goods acts as objects of daily demand, designed to satisfy a number of basic needs of the population. Thus, taking into account the complexity of the dynamically transforming Russian economy, it is extremely important to find solutions to problems related to increasing the level of FMCG physical and economic accessibility. This article is the result of a study of key trends in the development of FMCG distribution networks. Timely updating allowed retailers with a sustainable competitive position not only to withstand the barrage of unprecedented shocks of the initial stage of the paradigm shift in Russia's economic development but also to strengthen their position. The results of the study may have both theoretical value and practical significance for experts specializing in the analysis of the consumer market and the retail sector, in particular the FMCG segment, retail entities, manufacturers and suppliers of goods and services, as well as other participants of the product value chain, such as MIX retail and other stakeholders.

This article presents a study of the relationship between the efficiency indicator of power supply companies and the main components of the organizations\' activities. The relevance of this study lies in the fact that the issues of improving the efficiency of power supply companies, regulating sales allowances, and increasing sales volumes are of the greatest interest both from the management of the energy marketing sector and from consumers of electricity, due to the fact that energy supply to consumers is largely determined by the ability of power supply companies to adapt to constantly changing conditions within the country and on the foreign markets. To conduct a factor analysis, an analysis of the relationship of variables in multiple regression was carried out. This allows to highlight the strength of the mutual influence of individual factors on the result and the closeness of the relationship of a set of factors with the studied result. Carrying out factor analysis based on a linear econometric model made it possible to form the dependence of the put forward factors of the power supply company activity, as well as to form a forecasting model of the main activity. The identified methods require further development and a deeper analysis of the relationship between sales volume and sales allowance, which leads to the need to develop and implement management decisions that will greatly increase the efficiency of power supply companies in various regions.

Based on the theory of fuzzy sets, the study is devoted to investment planning of companies. The article includes analysis and prospects for the development of the gas chemical industry, the main aspects of designing such a system, including analysis of the current state of the company, setting long-term and short-term goals, selection of investment projects, assessment and management of investment risks. Detailed solutions for each problem are presented. These solutions include the use of expert knowledge, machine learning algorithms, methodological standardization, computational optimization, and dynamic model adaptation. The importance of taking into account the time factor and the need to update models for effective risk management are discussed. Finally, it is emphasized that investment planning based on the theory of fuzzy sets provides promising tools for more flexible and accurate management of financial resources. Finally, practical recommendations for the implementation of the developed investment planning system at a gas chemical company are proposed.

The article presents an analysis of subsidies in Russian industry. Subsidies are basically financial compensations given to companies and consumers for a certain period of time for the production or operation of certain companies whose selling prices are below their costs, or to increase the selling prices of goods. Subsidies are a means of regulation of the national economy and social life by the state, intervening in distribution in order to support the development of domestic production, regulate supply and demand, stabilize market prices and ensure the interests of producers and operators or consumers. Subsidization of economic entities in Russia at the expense of budgetary funds is largely due to the need to perform the functions of the state and ensure sustainable economic development of various companies. On the contrary, it is a matter of social and other expenses of public authorities connected with the delegation of a part of public functions to organizations created in the form of business entities. As for the application of statistical methods of analysis, most of the available research works on the analysis of state support on the basis of Russian data still use the traditional methodology of regression analysis. However, in practice, companies are not randomly included in state support programs. This can be caused by various reasons, including the effect of self-selection. The research will be interesting for scientists and economists of real sector companies.

The article is devoted to the study of the main directions for improving the mechanism of public procurement in the Russian Federation, implemented within the framework of Federal Law No. 44-FZ of April 5, 2013 \"On the contract system in the field of procurement of goods, works, and services for state and municipal needs\". The article is aimed at solving the scientific problem of applying scientific and theoretical developments in organizing and developing a regional system of interaction between customers and performers in the process of implementing public procurement in conditions of requirements for increasing the innovativeness and manufacturability of goods and services supplied. The author´s contribution consists in the application of the theory of motivation, the theory of clustering of the industrial sphere and the theory of ecosystems of industrial companies to transform the mechanism of public procurement into an innovatively oriented communicative and technical platform for the implementation of public procurement. The result of the research is the algorithmization and improvement of the internal processes of the regional public procurement mechanism to achieve the goals of public policy, as well as the preparation of a medium-term forecast of changes in the results of the public procurement mechanism of the Krasnoyarsk Territory. The research materials can be useful in improving national and regional legislation on public procurement. The research results may be of interest for customers and executors of public procurement contracts when planning their participation in tenders for the purchase and supply of products within the framework of the public procurement system.

Rapid technological progress and multiple digital transformations are profoundly affecting the banking sector. In conditions of constant change, financial establishments (commercial banks) are adapting to a new paradigm, which implies the widespread of new technology. In difficult economic conditions, risk management is one of the most important aspects of running a financial establishment; and risk management processes in the modern world are inextricably linked with the latest technological tools that banks apply at almost every stage of their activities. The article discusses modern risk management tools for digitization of banking business processes, identifies the need and opportunity to apply these tools to various business processes of a financial establishment, including digital risk management and economic security.

In the article, the author examines the main concepts of transfer pricing in the pre- and post-BEPS era and also presents a number of considerations based on the existing discussions on the digitalization, digitization and digital transformation. The author of the article notes that the digitalization of the economy, digitization and digital transformation pose new challenges for transfer pricing. These phenomena lead to the blurring of traditional borders between countries and the appearance of new types of goods, services and assets that can be transferred between related parties. The author concludes that transfer pricing should evolve in line with the new challenges posed by the digitalization.

Based on data from 2013 and 2022, this article analyzes China's role as an exporter of goods to countries and territories participating in the One Belt and One Road Initiative. The share of China in the imports of countries and territories of the global initiative is determined. It is concluded that the role of China as a merchandise exporter to the countries and territories from the current list of participants in the One Belt and One Road strategic initiative has increased significantly. It is shown that China’s share as a merchandise exporter to the countries and territories of the global initiative significantly exceeds the share of China in global exports as a whole. The study also examines the overall role of countries and territories of the strategic initiative in global imports and their role in China’s exports, identifies countries and territories participating in the global initiative in whose imports the share of Chinese goods has significantly increased or decreased significantly, and shows the high degree of concentration of Chinese exports to countries and territories participating in the One Belt and One Road strategic initiative.