In modern conditions, the degree of risk increases with increasing uncertainty, as well as due to the rapid volatility of the economic situation in the country as a whole and in the investment market in particular. The creation of a comprehensive and effective investment risk management system is one of the key factors in the commercial success of any organization.This article is devoted to the study of the features of risk assessment of investment projects.The purpose of this article is to identify key patterns that determine the features of risk assessment as the main element of investment projects, as well as to conduct a comparative analysis using qualitative risk management methods.In particular, the article draws attention to the advantages and disadvantages of specific qualitative methods, defines the performance indicators of these methods and shows the main differences between them.The discussions in the work are mainly theoretical, and the problems are presented in a synthetic form.It should be noted, however, that the author also points to the practical value of some of the methods under consideration.The conclusion is substantiated that an investment project is considered effective if its profitability and risk are balanced in an acceptable proportion for the project participant.To provide an accurate presentation of the issues, a literature review and deduction method were used.

The article systematizes and analyzes the basic approaches to the organization and implementation of reputation capital management of companies. We have identified only six approaches: system-synergetic, functional, project-based, dialectical, institutional, neoinstitutional and the approach of forming and using a balanced scorecard. The system-synergetic conceptual approach to the organization and implementation of management activities in the field of reputation capital development is based on the synthesis of theory and methodology of the general theory of systems. Within the framework of the functional approach by economic systems, attention is focused on the nature, degree of rationality of the formation and implementation and directions for improving the functions of managing the development of the company's reputation capital. Within the framework of the project approach, a complex economic system is considered as a system of interrelated, but relatively isolated projects. The dialectical approach is based on the complex use of the dialectical method of studying processes and phenomena within the framework of economic analysis. In the context of the institutional approach, special attention is paid to the impact on the development and ensuring the financial and social efficiency of the economic system. The neoinstitutional approach is a logical development of the institutional approach to the management of economic objects. Within the framework of the balanced scorecard approach, it is assumed that the management of an economic system, in particular a commercial organization, is the more effective the more balanced the individual blocks of indicators characterizing the content of diverse financial and economic processes of the functioning and development of the organization.

Within the framework of each of the identified management approaches, a certain range of methods and models of financial, economic and managerial analysis is presented. The authors also considered and grouped the main types of transaction costs in relation to the management of the company's reputation capital.

The research is aimed at analyzing the situation and trends in the development of the fitness industry in the Russian Federation. An analysis of the state of the Russian fitness industry shows that this industry is at the stage of development, attractive for investment and has the potential for further development, but its growth rates are declining in 2019–2021. Almost all areas of Russian business have suffered as a result of the coronavirus epidemic. Restrictions, especially closely related to the epidemiological situation, have affected the public service industries. The fitness industry is no exception in this regard: indirect losses associated with the introduction of a temporary ban on visiting public places during epidemics, strict regulation of the number of people in public places, the percentage of Russians temporarily refusing to play sports or restricted due to diseases. Also, the fitness industry is negatively affected by anti-Russian sanctions, as a result of which the costs of fitness centers have increased by more than 20 % due to an increase in the cost of maintaining buildings, advertising, and the cost of services remains the same as costs increase. Today, about 78 % of representatives of the fitness industry feel a shortage of working capital, about 58 % are on the verge of declining profitability, many institutions are forced to use loans to finance their activities. In the article, we describe the current situation in the Russian fitness industry, assess the damage to the industry as a result of the pandemic, assess the recovery of the industry after the pandemic, forecast the recovery of the fitness industry in the Russian market.

The following article describes the approaches determining the role and place of new forms of cooperation in intercorporation industrial cooperation for the possibility to use them extensively in business activity and business enterprise management, including, among others, import-dependent and export-oriented business enterprise from real sector of economy and other industries and regions.

Based on practical experience as well as the results of this study grounded on general scientific methods of inquiry, the author claims that one business space (OBS) systems, created and operating on the base of Partnership, form a specific project network of intercorporation and state interaction, carrying out quasi-coordination of business efforts in the processes of import substitution and industrial localization and any other innovative activity. The main cooperation resource used by the Partnership members is uncoded knowledge (Knowledge Based View – KBV). OBS systems use internal company and intercorporation administrative resource to achieve the objectives. It is determined that for sustainable development all enterprises in international intercorporation cooperation network and OBS systems should be established and replicate unified business processes in accordance with international and national quality standards, be ambidextrous and have the ability for reverse management across the whole supply chain.

Thus, OBS systems are a prospective form of industrial cooperation development, efficient best in the implementation of the strategy of import substitution and industrial localization, and are the most important tool for the development of the industrialization of the national economy, requiring prompt and widespread implementation in the management strategy, primarily for import-dependent and export-oriented enterprises of the real sector of the economy and relevant industries.

The article provides information about the objects of cultural heritage of the Republic of Tatarstan, in particular, draws attention to funding (state and regional) in the field of preserving the cultural heritage of the region. Preservation of cultural heritage sites in Russian cities, their image component and historical and cultural contribution to the regions, as well as the participation of cultural heritage sites in the socio-economic development of cities determine the relevance of the study. The subject of the study is the object of cultural heritage as a factor in the socio-economic development of the region. The purpose of the study is to identify the existing problems of the city of Kazan in the field of conservation and development of cultural heritage sites. The following research methods were applied (theoretical): analysis of the media of official departments, analysis of news media and literary sources; (mathematical): data visualization method (Excel spreadsheets, pivot tables, charts, graphs). The results of the work showed insufficient federal funding of the constituent entity of the Russian Federation in the field of preserving cultural heritage objects (tab. 1 and fig. 5). However, regional funding for the protection and development of cultural heritage sites is moving in a progressive direction (fig. 3–4). The scientific contribution of the study is based on the analysis of public investments (federal and regional) in the field of cultural heritage, their comparison and the corresponding conclusions to them. The uniqueness also lies in the study of private entrepreneurial initiatives in the region in the field of cultural heritage. The conclusions of the study generally note the positive activity of local authorities in the work on the preservation and development of cultural heritage sites. In the course of the study, the author identified 3 existing problems in the regional policy for the preservation of cultural heritage (see the conclusions section). The results of the work can be used in the activities of state and non-state bodies involved in the development and promotion of cultural heritage

The sphere of trust and reputation is becoming one of the important channels of image formation, brand promotion and recognition of the territory.

In this article, an attempt is made on the example of one of the largest historical and cultural centers of our country to consider and develop a methodology for assessing the relationship of socio-economic parameters and development factors based on the indicators of the rating of scientific and technical development of regions.

The hypothesis of the study. In the modern world, in the conditions of the fourth industrial revolution, reputation ratings and metrics are beginning to have a serious impact on the processes of recognition and promotion of regions in the socio-economic space and form a new driver of development.

The object of the study is Saint Petersburg as a regional socio-economic system, parameters and characteristics in the digital space and the Internet, as well as the positioning of the territory in key federal ratings.

The subject of the study is a set of relationships that arise inside and outside the territory in the process of forming its reputation.

Research methodology. To solve the tasks of the study, a set of methods of statistical, economic-statistical and economic-mathematical analysis of the mutual influence of indicators of reputation metrics and key indicators of socio-economic development of the region was used. The study is based on open sources of Rosstat and its territorial bodies, as well as data from rating agencies for 2015–2020. The research indicators were selected based on the content and principles of the rating of scientific and technological development of the regions.

The article considers approaches to the definition of creative industries in the context of the Russian creative economics. Regional and municipal specifics of creative industries are revealed on the basis of the Russian authors’ research results in connection with strategic documents for the development of territories, including as priority areas the development of creative industries, the formation of a creative class, solving the problems of retaining talents through the transformation of the economy. The article identifies a number of regions and cities postulating in strategic documents of socio-economic development as one of the directions of growth of contribution of creative economy sectors, shows features of allocation of creative industries in the documents under consideration. The article shows that the majority of Russian researchers focus on the analysis of those regions and cities in which there is a potential for the development of the creative economy, there are opportunities for financing creative projects and government support, which is confirmed by the presence of separate directions in strategic documents, approved regional laws or concepts for the development of the creative economy. This fact is confirmed by the presence of separate directions in strategic documents. The article presents the results of research at the regional and municipal level, which mainly focus on the directions of development of creative industries, taking into account the territorial features of historical–cultural, social, economic spheres, climatic conditions factor.

After the reduction of imports to Russia from the EU countries, China became the main supplier for the country. It is important to assess how an increased trade turnover can affect within the framework of close cooperation. Is Russia able to increase its own production under these conditions and how financially stable are the enterprises of Russia and China. Trade and economic relations are key in relations between the two countries. Russia and China support each other's economy through trade, which is growing from year to year. Accordingly, it is important to evaluate this indicator, how much it has increased or decreased. Financial stability is of great importance for the efficient and safe operation of an enterprise. In the conditions of the external environment, financial stability prevails over the financial result, acting as a guarantor of long-term functioning. The basis of the economy in the country is financial stability, so it is important to know not only financial stability in Russia, but also with the main trade and economic partner of the country. Ensuring a stable financial position of enterprises will increase their own production, without attracting borrowed capital, improve the quality, range and profitability of enterprises. Business transnationalization is one of the fundamental factors that must be considered within the framework of enterprise sustainability. China is one of the leading countries in terms of business transnationality, but it cannot be argued that this has a favorable effect on its financial stability

The digital economy in China occupies a dominant economic power as a result of many years of development. The digital economy is an important component of national strategic development, as a result, the development of a phased roadmap and an impetus for the economic development of the entire system. Thus, China is finding ways to develop the industry in a healthy way by introducing measures that take into account the characteristics of the national economy. In this article, we will look at China's desire to develop the digital economy, the country's opportunities, as well as challenges for foreign companies. China's potential in the digital economy in recent decades has demonstrated high competitiveness. The article also notes the growth in the share of the digital economy in the national GDP, which has doubled for 10 years. For the country, the digital economy is an important component of long-term strategic development, in particular, a plan has been developed that outlines the tasks to expand production capabilities in “strategic areas”, for example, in promoting 6G technologies. China is characterized by expanding the boundaries of mobile payments, which are developing faster than in any other country. It may take some time to form a digital yuan ecosystem as technology advances and the digital economy penetrates all areas of life. China has actively sought to cooperate with the international community to promote digital trade and governance. The digital economy is not only changing the Chinese economy, but also creating business opportunities for foreign companies.

Accounting in different countries is always different from each other, but with the development of international financial reporting standards, it tends to unify. Accounting in China is about 3 000 years old, which gives reason to think that accounting is sufficiently developed in the People's Republic of China and processes in production are debugged due to trained specialists and certain traditions. We can say that in Russia accounting is striving to reach the international level, given the fact that since 1973 the development of international financial reporting standards began. Some of them can be brought to the international level, or adopted in Russia. Indeed, in the modern world, at the level of economic integration, accounting is one of the main means of international communication. To unify accounting means to establish communication at the economic level between countries such as the Russian Federation and the People's Republic of China. To establish this communication, you need to consider all the pros and cons of this process for each of the countries that may be encountered when combining systems. And also find out what common features of accounting already exist, and what global differences between the two systems can prevent unification.

The article examines the process of digitalization of the banking sector, which in the conditions of the modern economy is one of the conditions for maintaining a bank at a competitive level due to the fact that it has a beneficial effect on the organization, contributing to optimization and acceleration of work in it. The process of digitalization is associated with the introduction of digital technologies, such as Big Data, user identification by biometric data, remote provision of services and the introduction of artificial intelligence. Along with the advantages, digitalization also carries a number of threats related to the security of bank customers and banking systems. The whole process of digitalization also makes it possible to improve the bank's business model. Due to the use of artificial intelligence and the use of large amounts of data to work with customers and improve the company's processes, there is a significant reduction in costs. Digitalization of the banking sector in Russia is quite active. Organizations have already achieved a lot in this direction. Banking innovations and the development of the digital economy in general have led to the emergence of banks without physical offices and branches. The work can be carried out through new structures and forms of work that have been created thanks to digital technologies. 

To ensure a smooth process of production and sales, the organization needs sufficient funds. One of the areas of replenishment of funds, in addition to its own funds, are bank loans or loans from other legal entities and individuals. In this regard, there are debt obligations of the organization, which are determined by the credit and loan agreements. The article is devoted to the study of the influence of debt obligations on the creditworthiness of a commercial organization. The creditworthiness of an organization is determined by the quality of debt capital management, i. e., the ability of the organization to return borrowed funds in a timely manner and in full. For qualitative management of debt capital, a necessary condition is a full-fledged information base created on the basis of accounting. The article substantiates the need to improve the information reflection of debt obligations in accounting and reporting. Considered the main opportunities to improve the creditworthiness of the firm, based on the introduction of additions to the basic structure of the accounting accounts, as well as explanations to the accounting statements on the terms of service of short-term annuity loans and on the movement of shortterm annuity loans. The proposed recommendations will contribute to improving the information in making management decisions by the users of reports on the conditions and status of loans, which will significantly improve the creditworthiness of the organization.

According to forecasts, the size of the world market of educational services will grow from 20 billion dollars in 2022 to 27 billion dollars by 2030 at a CAGR of 5,0 % between 2021 and 2030. The main factors driving this growth are the increase in the number and quality of educational institutions, increased awareness of educational services among parents and students, and the growing focus on improving employability among young people. The indicated factors predetermine the toughening of competition between universities, which in turn puts before educational institutions the issues of developing a strategy for the formation and development of their competitive advantages. Strategy development is the process followed by an institution in order to realize its vision of an ideal future state. This is a roadmap to reach the goal. It helps structure information leading to important decisions. Taking into account the above-mentioned, the article considers the methods of justification of competitive strategy, which are formalized in the framework of the algorithm of management of comparative competitive advantages of the university. The developed algorithm consists of eleven interconnected stages, for each of which a certain set of methods and approaches is designated. 

The problem of forming and communicating consumer value, even in the context of digitalization, remains the most relevant area in behavioral economics. The problem of consumer and behavioral reactions is becoming the most discussed topic of scientific research. The paradigm of consumer behavior is constantly undergoing changes, refinements and adaptation to changes in the new socio-economic realities.

This article provides a rationale for the nature of distrust in the narrative of information for making a consumer decision. Moreover, the problem of the degree of distrust in formal and informal institutions that forms the mechanism for conveying consumer value is considered. It should be noted that in modern realities the problem of distrust must be viewed precisely through the prism of the conceptual apparatus of behavioral and institutional economics.

In this article the author made an attempt to prove that the degree of distrust alters the effectiveness of marketing communication as such or its individual channels and significantly reduces its effectiveness. In this case the problem of distrust is considered as a social phenomenon leading to a decrease in the economic effect. At the same time, it is noted that distrust of communication channels extends to their content. The solution to the problem of the effectiveness of marketing communications is seen in the correct mechanism for developing and delivering a value proposition to the consumer. 

One of the main reasons for the dynamic global economic development observed in recent years is the process of digitalization. Construction, like other key sectors of the economy, is actively digitizing all processes to achieve “digital maturity” – in accordance with the national goal “Digital Transformation”. The digital transformation of the construction industry has an impact on many aspects of society: it reduces construction costs, increases the efficiency of construction organizations, reduces the negative impact of construction on the environment and increases the pace of economic development both at the level of individual regions and countries, and at the global level. The relevance of the chosen topic is due to the need to digitalize construction processes in order to optimize them and, as a result, minimize costs. The article considers the impact of the digital transformation of construction as a key direction in the development of construction. The authors give a classification of modern digital technologies in the field of construction, among which are the following: BIM, cloud solutions for communication and collaboration, system modeling, mobile applications and 5G, artificial intelligence, the use of mobile and cloud technologies. The main problems and limitations of digitalization in the construction industry are identified. As a result of the work, the key features of digital strategies are analyzed and, on their basis, ways are proposed for improving and implementing digital technologies for a construction organization. 

The article discusses how artificial intelligence can be used for the development of human capital in companies working in the agricultural sector. The article provides an overview of the ways in which artificial intelligence can be used in the interests of human capital development, including training, crop monitoring, precision farming, data analysis, autonomous vehicles and mechanisms, improving the efficiency of workers working with livestock. Our research relies on a number of sources, including reports and research from organizations such as McKinsey, Deloitte and Frost & Sullivan, to support the claims made in the article. The article also highlights the potential advantages of artificial intelligence in increasing the efficiency and productivity of agricultural operations, as well as in providing opportunities for advanced training and retraining of workers in this sector. Using the capabilities of artificial intelligence, companies can improve the accuracy and speed of decision-making, reduce waste and increase crop yields. In addition, artificial intelligence can help reduce the physical strain on workers, allowing them to focus on higher-level tasks that require human skills and expertise.