The 2020 pandemic has led to the accelerated development of distance education. The preconditions for the emergence of distance education have been noticed for a long time. However, it became widespread only as a result of unforeseen environmental factors. When analyzing distance education, the advantages of this form were identified – the availability of education for many categories of citizens, the ability to choose a high-ranking or foreign university, a flexible training schedule, saving time and financial resources. The disadvantages of this form of education are the development of new information technologies for teachers and students, the presence of a stable Internet, high requirements for the discipline. The article highlights the main problems of distance education management – regulatory and legal problems, communication barriers, the problem of students’ socialization, methodological problems and the level of education quality. All the more, this form has its own development prospects – strengthening of cooperation between educational institutions, the formation of new teaching methods, the formation of a hybrid form of education. Recommendations are given for the improvement and use of distance technologies – improving the qualifications of teachers, improving the management system of an educational institution, the formation of distance methods for organizing scientific work, the use of virtual and augmented reality in education, as well as the development of distance technologies for vocational guidance of students.

In the article, the authors present the main trends: development the modern information and communication technologies (ICT) in the field of public administration in the era of the digital economy. ICT is considered as a platform for the implementation of state information policy. The main goals of enterprises that they set for themselves are considered. The ways of development of the enterprise within the competitive environment in the era of the digital economy are indicated. The definition of the concept of information technology factors (ITF) as means of public administration (PU) is given, their distinctive features, goals, tasks and priorities are identified. It shows the differences that manifest themselves as the alienation of society from the state, the resolution of which is possible through the integration of public communication in the PU. The aspects that hinder the development of the PU system during the period of widespread introduction and development of new information technologies are also considered. The information and technological factors are characterized and systematized in a three-level form, and their significance in the tasks of the development of the PU system is determined. The difficulties and problems of information support of state management processes are pointed out, the expediency and quality of the influence of information systems on the state and mass consciousness are determined. The authors study the key components of the state policy in the field of informatization of management activities. The influence of new information technologies on the quality and efficiency of management processes is determined.

The accounting and economic aspects of the consumer market for alcoholic and alcohol-containing products have been investigated. The presented comparative characteristics of the types of food products in the alcoholic market made it possible to determine the significant risks of production, turnover and sale. Among them: implementation of production and circulation of products without licenses and accompanying documents, falsification of data, non-payment of excise taxes, issuance of surrogates, non-compliance with technical requirements for means of automatic fixation in the information system, violation of production technology and schemes for equipping technological equipment with automatic metering devices, non-compliance with minimum prices, non-application of norms of natural loss, illegal retail sale of licensed products and catering services in one place, improper informing of consumers. The indicated features of licensing the production and sale of products made it possible to identify the requirements for technological equipment, trade facilities of public catering organizations. The increase in excise rates is considered as a lever for increasing tax revenues with the justified application of tax deductions, taking into account the new procedure for declaring. The direction of the advantages of modern EGAIS and ASKP, as control systems over circulation and transportation, to ensure transparency, reliability of accounting and quality of alcoholic beverages, in order to protect the health of end consumers, achieve rational production and consumption, has been substantiated.

Modern scientific thought is characterized by an emphasis not only on purely economic phenomena. Increasing importance is attached to such social phenomena as the formation of a system of intangible values. In the context of a long-term slowdown in global economic growth, factors that were previously considered non-economic and summed up by the concepts of social and human capital are increasingly important. In the context of the economic crisis, as well as the search for the necessary measures to compensate for the damage to the world economy, this article establishes a link between the psychological factor of distrust and the process of economic recovery. The purpose of this work is to analyze and study the impact and psychological consequences of this phenomenon: distrust on enterprises, organizations, people and their way of life. The logical conclusion drawn from qualitative and quantitative analysis is that, at both the microeconomic and macroeconomic levels, the distrust caused by the economic crisis, as well as negative forecasts for recovery, affects and hinders economic development. Restoring trust can be the engine of investment and economic growth.

The work of each organization is based on the level of technologies in production, the quality of which directly affects the efficiency of activities, as well as the continued existence of the enterprise. The beginning of the article is the theoretical substantiation of the technological safety of the enterprise. Its essence lies in the fact to what degree the level of technologies used in the enterprise corresponds to competitive organizations. There are the following negative phenomena that undermine the technological component of the enterprise. They are ineffective organization of the production process; physical wear and tear of production assets; lack of external and internal investment; increase in energy prices, etc. A mechanism for preventing negative threats is also presented. The main criteria and indicators of the technological safety of the enterprise are considered. The main ones are: analytical work on the product sales market; determining the possibility of improving the technologies used; creation of a strategy for the technological development of the enterprise for the future; wear level of OPF; the share of production in GDP, etc. Based on the presented indicators, a conclusion has been made. The listed methods and indicators exist in order to inform management personnel about the state of the level of technological security of the enterprise, about possible financial losses, to present an objective assessment of the impact of adverse consequences on economic security.

The regionalization of the of the world economy is developing by more moderate pace that it was perceived and that in part is related to the counteraction from the forces that are interested to the classic postgeographical model of globalization and unlimited networkization of the global politics and economy, At the same time the regionalization is less and less developing through the pattern of purely economic transformations. The regionalization actively includes political and military instruments into its inventory. A number of countries that strive for enforcement of their political and economic influence through the regionalized model of the geoeconomics development actively use the methods of hybrid wars in their politics. And that is a model for transformation of large and important from the geoeconomics point of view areas under the condition of preservation of high level of interdependence in key sectors of economies and technologies. Around the periphery of the Eurasian continent and in some cases in the direct proximity of the territory of Russia new centers of economic growth are being formed that in the nearby future can institutionalize themselves into full-scale political and economic systems that are formed around a robust military-political nucleus. Their influence will have impact not only in the outer perimeter of the Russia’s borders but also upon the domestic socio-economic developments. That puts into the agenda the necessity to elaborate an integrated policy that could simultaneously provide for internal development under the stable conditions as well as conflicting issues settlement outside the borders. That makes impossible to fully divide internal and external risks that are result of the microregion development in the neighboring Eurasia areas. Such an approach demands an integrated politics that includes not only political, military political and infrastructural aspects but also social, socio-cultural aspects. That also demands balancing relations between Center and regions of Russia.

The study considered approaches to improving regulatory policy in the region based on the analysis of indicators of rating assessments of the implementation of regulatory policy and the socio-economic development of the regions of the Volga Federal District. The basis of the study was the analysis of statistics on the socioeconomic development of the regions of the Volga Federal District. The analysis is aimed at assessing the impact of indicators of the level of assessment of the regulatory impact on the dynamics of socio-economic development of the regions. Methodological complexities of application of regulatory policy from the point of view of ensuring socio-economic development of the region and directions of improvement of implementation of regulatory policy at the level of the region are considered. It was concluded that, all other things being equal, the highest level of assessment of the regulatory impact of NLAs in the Volga Federal District is not accompanied by a stable level of socio-economic development. Regulatory policy in a particular region should take into account the peculiarities of territorial development, the use of regional potential, sectoral specifics and the possibility of reducing the requirements of control and supervisory bodies for priority areas of socio-economic development. It is noted that in the practice of implementing regulatory policy it is necessary to apply a flexible approach, limit the regulatory impact of control and supervisory bodies in crisis situations, constantly reassess them and actively interact with representatives of the business community.

The article examines the dependence of the gross regional product (GRP) on investment in fixed assets, as the main tool of socio-economic development of the subject of the Russian Federation on the example of the Republic of Tatarstan. Based on the analysis of the interdependence of GRP and investment in fixed assets (IOC) by region, it is concluded that investment in fixed assets leads to an increase in the gross regional product. With the inverse relationship, an increase in the volume of goods and services, i.e. GRP, slightly increases investment in fixed assets on average in the country. The dynamics of GRP and IOC in the Republic of Tatarstan is presented. The gross regional product of the Republic of Tatarstan is constantly growing (5–15 % per year) and does not directly reflect fluctuations in investment in fixed assets, regardless of sources, due to the stable ratio of investments from different sources. It is noted that in order to maintain stable socio-economic growth of the country, the subject of the Russian Federation needs to spend 2 times more investment from its own budget in relation to the federal budget, as well as create an investment climate that allows enterprises to invest in fixed capital 2 times more own funds in relation to the attracted region.

Modern transformations in the socioeconomic sphere every year more and more clearly begin to demonstrate the increasing role of intangible factors of production. The most important of them should be attributed to reputation capital, which is a reflection of the efficiency and growth potential, and hence the prospects for the future development of economic agents, territories, states.
The main purpose of the study is to build and solve such an important methodological problem as determining the relationship between the reputation capital of a region and the parameters of development of economic sectors. It should be stated that despite the dynamically growing interest of the world economic science to this issue, to date there is no generally accepted systemic solution. In this regard, the authors tried, based on the generalization and systematization of methodological approaches to building the reputation capital of territories, as well as based on the experience and testing of previously obtained results on this topic, to carry out a statistical analysis of the required correlations between the index of the reputation capital of the region and the dynamics of investments in the studied regional types. economic activity.
The subject of the research is economic relations regarding the activation of investment processes in sectors of the economy on the basis of increasing the reputation capital of the region.
The object of the research is the Republic of Tatarstan.

The reputation activity of regions forms a whole set of prospects for their own development and opportunities. Reputation capital is very important and is becoming widespread in the research field, which determines the relevance of our research. The article considers the author’s approach to understanding the reputation capital, highlights the signs, as well as the features of its formation. Based on the definition proposed by authors, the most important task is to analyze the reputation metrics and ratings that form the reputation capital of the region, so it is advisable to put forward the hypothesis that the ratings we have chosen that form the reputation capital of the region affect socio-economic development. According to the results of the study and the conducted correlation analysis, it is concluded that reputation is beginning to have a growing influence on socio-economic development, and the hypothesis put forward by us earlier can be considered proven. In view of this, we can also argue that the role of the reputation economy in the regional context will only increase, and especially in view of digitalization, so the reputation of the regions should become an important resource for development, which is based on the exclusive features of the territory that need to be studied, developed and actively promoted.

The article examines the application of models for identifying possible facts of falsification using Russian and foreign companies in the oil and gas industry as an example. Three Russian and three foreign big companies were selected as a base for the research.
For the purposes of the study, the five- and eight-component M-score model proposed by Professor Messod Beneish and the model by R. Kanapikne and J. Grundene are used. As an alternative, the article considers a research in which the authors propose to make additions to the classical Beneish model in accordance with modern realities. As a supplement, the authors propose to introduce eight additional components: the dynamics of the ratio of commercial to administrative expenses, the dynamics of the share of net profit in gross profit, the dynamics of the ratio of net profit to commercial and administrative expenses, the dynamics of the financing ratio, the dynamics of the investment ratio, the region of activity, the All-Russian classifier of types of economic activities, accounts payable turnover at times. The results of the research showed that for greater reliability of revealing the facts of falsification, it is advisable to use several models in view of the impossibility of creating a universal model for all sectors of the economy and types of activity.

The article examines the composition and structure of individual stock portfolios. The practical experience of the stock market development in the context of active investors is presented. The development trend of portfolio investments is determined, depending on the change in the interest rate, supported by the actions of the central bank in accordance with its policy of actions in the stock market. Possibly available instruments for the formation of an investment portfolio by individuals in the current conditions are indicated. The actual investment positions are considered in accordance with the demand from private investment. Practical cases on the dividend policy of joint stock companies are touched upon. The analysis of the most popular among investors – individuals, Russian and American shares using some fundamental multipliers is carried out. An example of the influence of economic factors on the change in the financial indicators of a corporation, as well as the formation of its multipliers, is considered. The current attitude of private investors towards conservative financial instruments and their alternatives is presented. The basic methods of selection of undervalued stocks and their possible positions within the main stock indices are considered. Large transnational corporations as examples from portfolios of private investors are considered. The results are summed up using the policy of financial leverage of companies in the domestic and foreign markets.

The presented research is of an overview nature. The subject of the research is the financial and economic indicators of the national economy of the Russian Federation, based on the analysis of which the authors made an attempt to assess the impact of the financial system on socio-economic development.
The research hypothesis consists in identifying the mechanism for regulating the economy by targeting financial instruments. The existing methods of such regulation are limited mainly by changes in the rate of the Central Bank, which indirectly affects the real economy through the cost of financial resources for economic entities. However, regulation can be expanded, becoming much more efficient and, at the same time, less restrictively oriented.
The practical significance of the presented research is determined by the influence exerted by government regulation on the stability of the financial system. The authors proceed from the premise that the state represented by the Central Bank is the subject of national regulation, since its functional competence includes the development and implementation of financial policies designed to ensure the conditions for the stability of the country’s financial system and the entire national economy.
The main results of the work carried out by the author are: 1) analysis of investments in fixed assets by types of fixed assets, dynamics of external debt, dynamics of the national currency exchange rate and indicators, capitalization of commercial banks, monetary aggregates and the volume of reserves of the Bank of Russia; 2) the conclusion on the outstripping growth in the volume of non-cash payments and settlements in 2018 in relation to cash in circulation in the same period is substantiated; 3) it was concluded that the values and dynamics of economic and financial indicators of the Russian economy did not correspond only to the period of sustainable growth, but even stability, despite the policy pursued by the authorities to stabilize socio-economic conditions and smooth out the negative impact of the global pandemic and geopolitical events on the real and financial sectors.

Today franchising is one of the most profitable forms of doing business both in Russia and in foreign countries. It is successfully used in small business development and helps to extend it to the international scale. Many well-known companies are built on franchise schemes, but not everyone knows how a franchise is tripled, what the contract conditions are and what opportunities it gives. Franchising has many features that distinguish it from other types of entrepreneurial activity. Like any system it has its advantages, due to which the competent use of such system allows achieving high results, but also has a number of disadvantages. The article also examines the main areas of franchising and the scope of its development in Russia, the legal aspect of the contract in the Russian legislation, which regulates the relationship between the seller and the buyer of the franchise. The example shows the results of successful franchising in our country. Nevertheless, franchising has not yet gained sufficient popularity in Russia, because there are many limiting factors for its sufficient development.

It’s no secret that the modern social order is characterized by the growing digitalization of all its aspects. The financial sector is not an exception either, where the next round of transformation is currently taking place, which is manifested in the emergence of fintech startups, their development and expansion of the world market. Moreover, about 15 years ago, the active development of mobile technologies and the accompanying infrastructure began, which brought the importance of fintech to a new level. In this regard, there is more and more discussion about the future of the financial sector and the organizations operating in it. The article presents the research results of the global financial technology industry. The dynamics of global investments in the financial technology sector, including in the form of venture financing, was analyzed, as a result, an answer was given to the question about the relevance of the fintech segment in the third decade of the 21st century. Also, based on the analysis of the world market, models for the development of the financial technology industry in various countries were identified and a vision of the future of fintech was formed.

The development of information and communication technologies has opened a new revenue stream in the cultural industry. Firms sell content in the form of downloads or subscriptions over the Internet, a revenue stream called digital services. Digital services coexist with other revenue streams, such as physical products (such as books, DVDs, and CDs) or non-digital services (such as theatre, concerts, and exhibitions). The experience of consuming digital services is similar to the experience of using products, but technologies can increase the value of digital services compared to products.
Digital services lead to a paradigm shift in the consumer-manufacturer relationship, where physical items are replaced by intangible software, and value is realized only in the process of consumption, shifting the focus of value from value in exchange for value in use.
A distinctive characteristic of digital services should be considered that the reproducibility of the service is actually free, since the marginal and transportation costs are close to zero, which reduces the costs associated with inventory management and logistics. Unlike products and non-digital services, the open nature of digital content means that many people can get a digital service without simultaneously reducing the availability of this service to others. Free reproducibility and non-exclusiveness conceptually differentiates digital services from non-digital services and products. These latter two main characteristics of digital services contribute to their global spread.
The aim is to study the characteristics of consumers’ attitude to digital services provided in the area of culture.