Том 6, № 1 (2023)

Considering the current processes of institutional change, the author substantiates the theoretical significance of the study and the practical need for the formation and implementation of national institutional projects as a set of institutional innovations that create new institutions and a new quality of the institutional environment. In the context of the growing scale and destructive potential of new threats to the development of the economy and society, the priority criterion for evaluating institutional projects should be the tasks of ensuring the national economic security of the Russian Federation. Based on expert assessments of the near-term prospects for breakthrough achievements in the most important branches of scientific knowledge, the author concludes that it is necessary to advance the implementation of national institutional projects aimed at integrating the ecosystem of science and the ecosystem of the digital economy on institutional foundations that ensure the protection of personal information and personal identity from threats of manipulation and unauthorized use, the protection of intellectual property of innovators, as well as the organization of scientific exchange and RD financing, adequate to the features of the current stage of scientific and technological progress. A special task of such institutional projects is to counteract the deepening of the digital divide, which implies not only the expansion of digital technology by new contingents of users and the increase in the corresponding skills and competencies of users, but also equal access for all categories of the population, including those who do not have digital competencies, to the services of institutions and organizations of healthcare, education, culture, state and other necessary services.

Modern challenges and threats to economic security require the search for new mechanisms to guarantee the development of Russia as an independent state. However, the processes of blurring, historically determined values of our country's development that have been taking place for quite a long time cannot be overcome without a radical change in the attitude of society in realizing the importance and necessity of justifying target-setting in the development of strategic planning documents at all levels of managerial decision-making. In the context of modern institutional transformations of the world order, the study of information and cognitive factors influencing the formation of a model of public perception of new hybrid threats and challenges to economic security is very important. The continuity of the best traditions of the national economic school and the practices of public administration in critical periods for our country should determine the objectivity of the perception by modern Russian society of the processes of implementing strategic planning tasks and ensuring economic security. The formation of an institutional environment of public perception of these scientific research and practices results requires a certain scientific popularization and systematization of their study, including during the training of personnel under public administration programs. Based on the general principles of the methodology of institutional analysis, it is concluded that it is necessary to consider the problems of target-setting of regional development as the most important institutional basis for public perception of modern challenges to the federal structure and ensuring the economic security of the Russian Federation.

The article examines the relationship between social society and demand for weapons. The classification of the mankind cultures on several grounds is given.On the basis of the Huntington civilizational zoning and the UN classification of macrogeographic regions, generalized cultural and civilizational formations are distinguished. The article analyzes the expenditures on armament of countries representing different cultural and civilizational formations, as well as the interaction of the main exporters and importers of weapons in different regions. The interrelation of the armed conflicts that have occurred in the last five years in the world and the value characteristics of cultures of various civilizational formations is considered. The conclusion about the arms market regarding its connection with cultural and civilizational formations is made. The study revealed an increased demand for weapons in countries with those cultures that are characterized by a focus on spirituality and religiosity. The role and place of Russia in the global arms trade are determined.

The article examines the sustainability of a commercial bank in terms of economic and financial security. The level of financial sustainability and security of a commercial bank is determined by the result of its financial and economic situation and the influence of internal and external factors. In turn, the analysis and assessment of the bank financial and economic situation are important elements in the management system of a commercial bank. The management process is a closed cycle aimed at fulfilling the following conditions: defining the goals and objectives of the activity, analyzing information and performance indicators, choosing options and decision-making, decision implementation and implementation monitoring.Internal and external factors affecting the commercial bank activities are identified. The methods of assessing the commercial bank financial sustainability in Russia and foreign banks are considered. According to the criteria of the CAMEL and Kromonov methods, the financial and economic situation of PJSC Sberbank was analyzed. Based on the results of the analysis and evaluation, the level of PJSC Sberbank's financial sustainability and security has been identified. In addition, according to data from accredited agencies Moody's, Fitch and ACRA, a comparative ranking analysis of PJSC Sberbank is presented. The analysis confirmed the stable long-term forecast for the bank.In conclusion, in order to maintain and ensure PJSC Sberbank's financial sustainability and security, organizational, technological and communication measures are proposed. This will make it possible to rationally manage the resources available to the bank for the effective development of profitable areas of the bank's activities.FUNDING.The article has been prepared in accordance with the topic of the state task Reg. No. RD 121030500096-5; Reg. No. ICRBS "New challenges and threats to socio-economic security: measures of budgetary and financial regulation".

The subject of the study is the criminal component of the shadow economy, considered through the methodological tools of forensic audit. The conceptual apparatus of scientific research devoted to the problem of the shadow economy has been expanded.The concepts of shadow cash flow and an information and analytical system for monitoring shadow cash flow from the point of view of forensic audit have been introduced.The methodological potential of forensic audit is determined; the limits of competence are revealed. The problems solved by an expert economist in relation to the facts of economic life related to the shadow cash flow are particularized.A range of problems requiring solution at the level of interdisciplinary areas of economics and law to ensure the functioning of an information and analytical system for monitoring shadow cash flow is outlined.Based on the obtained summary data of shadow cash flow monitoring, qualitative parameters characterizing the shadow economy are identified. The method of expert assessments was applied.According to the degree of importance in solving national security tasks, the designated parameters are ranked. A methodology for evaluating the effectiveness of managerial decision-making, as well as the results of law enforcement activities in relation to the shadow cash flow is proposed.The theoretical significance of the study lies in the systematization of the forensic audit methods formulated in relation to the shadow cash flow. The practical significance of the study consists in the implementation of the results obtained in the activities of non-state forensic experts and economists to reveal the full picture regarding illegal economic benefits accompanying the formation and movement of shadow cash flow.

Modern foreign and domestic regulatory methods do not involve sensitivity analysis of one of the most important dynamic performance indicators, net discounted income, at different stages of the life cycle of an investment project. The issues of sensitivity analysis of the indicator have also not been sufficiently worked out, including its definition at the stages of implementation of the life cycle of an investment project. In order to increase the financial security of investments, the author proposes a method for performing sensitivity analysis of the net discounted income indicator, taking into account a variable approach to determining the volume of initial investments at the defining stages of an investment project. The results of the study can be applied in the planning and implementation of investment projects in the form of capital investments, including for the establishment of financial security risks, in the implementation of investment projects implemented with state co-financing.

The research purpose was to analyze the impact of tax policy on the import substitution program within the framework of state regulation in Russia amidst the global crisis, which includes Western sanctions against the Russian economy. The current situation of domestic industries and the level of their dependence on the supply of imported products are considered. The analysis of the dynamics of changes in this dependence has been carried out, starting with the launch of the import substitution program by the state in 2014. In addition, an attempt to identify the reasons for the slow decline in the dependence of domestic industry on Western high-tech products on the example of tax regulation and stimulation of individual industries was made. The results obtained could have a positive impact on the further development of the import substitution policy and the entire domestic economy as a whole.

In modern conditions of the increasing role of regions and municipalities in the socio-economic development, there is a need to study the level of economic security of single-industry towns. For the Voronezh region the content of economic security of single-industry municipal entities is substantiated; and the necessity of its level analysis using quantitative and qualitative methods is determined.As part of the quantitative method application, individual indicators of the socio-economic situation of single-industry towns in the Voronezh region for 2018–2022 were studied. The application of qualitative research methods made it possible to identify factors of the internal environment (within a single-industry town) and the external environment (at the meso and macrolevel). This approach made it possible to prioritize their impact on the level of economic security of single-industry towns based on the pairwise comparison method, expert assessment and matrix reflection of the results. Each of these methods has its advantages and limitations. Therefore, it is more effective to apply them together with a variable connection of a specific method, depending on the problem of substantiating approaches and tools that allow determining ways to improve the economic security of single-industry towns in the region.

In modern society, the status of security problems has changed, due to the impact of different levels of threats: global, regional and national, natural, man-made and increasingly environmental ones. Irresponsible and consumerist attitude to the environment puts the problems of ensuring environmental safety as paramount for public administration. Given the current environmental situation, the problem of environmental pollution should be given no less attention than the problems of economics, politics, etc. The consequences of man-made disasters, environmental pollution and irrational nature management lead to irreversible negative results. Directly or indirectly, this will affect the economic, social and other spheres of society. The article assesses the current state of environmental safety in the Russian Federation. Almost all the studied indicators either decrease slightly or remain unchanged during the study period. The amount of emissions of pollutants is growing in proportion to the development of industry. The authors put forward proposals to improve the environmental safety of Russia, which ultimately, through the impact on the environment, should have the effect of improving the quality of life.

The article examines the technological development of the oil and gas industry amidst an unprecedented sanctions regime by unfriendly countries. The importance of the oil and gas complex for technological re-equipment, in order to reduce dependence on foreign technology, was noted. Sanctions and the worldwide drop in prices for hydrocarbons in the short term did not have serious consequences for the oil and gas complex. In order to reduce dependence on technological equipment of unfriendly countries, international cooperation in the form of technological partnership is considered. It can be extremely useful.International cooperation can be based not only on the experience of partnerships in the development of new technology, but also on the experience of cooperation in the transfer and adaptation of existing technology. Despite the obvious importance of the oil and gas complex in providing the federal budget with foreign exchange earnings, the current situation is marked by several important negative factors that have a certain impact on its development. In conditions of global instability, large investments are needed in the development of modern Russian technological equipment at the level of the global average (2-8% of GDP) of highly developed countries. The main solutions of technological development in the oil and gas industry of the Russian Federation are proposed.

Currently, information as a socio-economic phenomenon has become more accessible to decision makers, but at the same time the requirement for its reliability has increased, which poses threats to both the process of making managerial decisions and the result of their implementation in terms of reducing economic security. Therefore, reducing uncertainty in the process of collecting and processing information has become one of the aspects of security in solving management tasks. One of the directions in solving such problems is the application of information technology. The purpose of this study was to determine the directions of solving the problems of economic security on the basis of modern information technology.The following research methods were used: retrospective analysis of scientific publications in the subject area of research, content analysis, methods of structuring and classification, as well as verbal modeling in the field of economic security of socio-economic systems based on information technology. Specific tasks of economic security can be solved on the basis of information technology. Ten positions among these tasks are highlighted.