This article discusses the steps in determining the scale of the problem associated with the differentiation of pricing for services for technological connection of facilities to utility networks within one region. A summary of the results of the study carried out in order to improve the methodology for determining base rates is presented. The socio-economic features of the region are assessed, the result of studying the characteristics of industrial facilities is presented. Based on the study of a sample of existing enterprises, the needs of typical production facilities in communal resources are investigated. The need for resources for reference enterprises is determined by calculation. Industrial parks have been adopted as reference objects of industrial enterprises. Classification of reference objects by types of industrial parks is carried out, positive and negative characteristics of these enterprises are determined. Technical solutions and the scope of measures necessary for the implementation of technical connection of facilities to engineering networks are determined. An example of calculating the cost of connecting a complex of industrial facilities in three republics of the Volga Federal District is presented. The price of technical connection of facilities to the networks of all natural monopolies has been determined. An attempt has been made to identify the causes of multiple differences in the level of prices for connections to utility networks within the same region. 

The financial and economic state of a direct Russian enterprise is a component of the economic security of the state, the tax and economic policy of which is complexly dependent on the permanent stability of economic entities. This article presents a set of indicators that characterize the effectiveness, assessment and diagnostics of the financial stability of an enterprise. Any subject is considered as a socio-economic system that reveals its specific features. An analytical approach to the study of aspects of the financial stability of individual economic entities allows us to identify elements that can lead one or another designated entity to stabilize economic functioning in the industry and related markets. The main purpose of this article is to propose financial stability management in the face of economic instability. Considering financial stability, it is necessary to proceed from focusing on the stability of the system that each individual enterprise forms if it seeks to reflect negative consequences in the economic aspect and to effectively manage risks, including financial and entrepreneurial ones. Accordingly, financial stability is considered to be a continuum: variable over time and corresponding to several combinations of constituent elements of finance. A classification of factors influencing financial stability according to a number of system-forming features is proposed. The most significant indicators for assessing the financial stability of organizations are determined, taking into account the industry specifics of managerial decision-making. Within the framework of this article, the mechanisms of a commercial orientation were studied in order to ensure the permanent development of an enterprise and a system of balancing between the indicators that determine this development. 

This article is an excerpt from a study within the framework of the student startup competition held by the Innovation Promotion Foundation as part of the federal project “University Technological Entrepreneurship Platform”. The main idea of the project is to develop a budgeting methodology based on modern software that allows managers to quickly receive information for decision-making. The authors propose to designate the proposed system as “intelligent budgeting” (Intelligent Budgeting). The methodological basis of the proposed system is modern concepts in the field of budget management based on artificial intelligence technologies and neural networks. The main principles of the proposed system: the creation of a system of values and the exchange of experience, open access to information, according to the concept of Data Lake, the transformation of centralized functional departments into a network of interconnected teams, the absence of a vertical hierarchy, instead an ordered decentralized structure, no competition between functional teams, instead a network relationships, exchange of knowledge, information, stimulation and encouragement of initiatives, controlling business processes based on deviations in financial results and KPI teams, rolling planning from scratch based on the market volume and production program, human interaction and artificial intelligence. 

The goals of modernization of internal processes of enterprises, implementation of new management technologies and effective interaction between humans and cyber-physical systems in the conditions of Industry 4.0 are reflected in the strategy of scientific and technological development of the Russian Federation until 2035. According to this strategy, these goals are a priority to be achieved in the next 15 years. Industry 4.0 is a new approach to production, which completely changes the way data are acquired and used. However, the increasing complexity of the geopolitical situation in Russia and the world, entails the need for import substitution of technological support, which requires maximum maintenance of the competitiveness of enterprises. To optimize the conduct of works and management of machinery and personnel at the site of the Power of Siberia gas pipeline construction, the study of the possibility of integrating a set of systems of production interaction and management of machinery is presented. This system will not only increase the efficiency of production and improve the competitiveness of enterprises, but also minimize the human factor in the management process, which will lead to more accurate and timely execution of tasks. The results of this study can be applied not only to construction projects, but also in other industries, which will allow to realize the benefits of Industry 4.0 in practice and accelerate the development of the economy as a whole. 

This paper analyzes the problem of territory employment effectiveness assessing due to structural components on the example of the Republic of Tatarstan. Today, the IT sphere has begun to play a significant role in the economies of countries and territories, so it is very important to try to assess what economic contribution this factor makes to improving employment efficiency. This article attempts to assess the role of structural transformations of the IT industry for economic policy with the help of a comparative analysis of employment efficiency and productivity, based on the data of the Republic of Tatarstan and the Russian Federation for 2016– 2021. Among the foreign scientists who have studied this problem: H.F. Ledgard – American economist, professor at the University of Toledo, L. Martin – Canadian programmer, founder of the Time Doctor software, P. Magnat – American programmer, author of startups, Iranian economists A.G. Abri and M. Mahmudzade and the African economists T. Akinlo and J.T. Dada. The purpose of this paper is to adapt the approaches and ideas of A.G.Abri and M. Mahmudzade to assess the effectiveness of employment and labor productivity in the information technology sphere on the example of the Republic of Tatarstan. The main hypothesis is that the change in employment in the IT sector increases the efficiency of the region's economy as a whole. The object of the paper is structural transformations in the formation of the regional gross product and changes in the employment of the population. The subject of the paper is focused on the informatization and employment sphere as the most active area of economic development. The expected results are economic effects and new measurable competitive advantages that the regional economy receives as a result of structural transformations. 

The subject of the study is multilateral relations in the sharing economy between the state, the population, service providers and consumers, online aggregators and regulators in the process of forming cooperative network interaction through an electronic format of participation. A set of existing basic research methods was used, including analysis, synthesis, methods of statistical, comparative, logical, structural analysis, which made it possible to develop methodological tools for assessing the impact of the sharing economy on the development parameters of the regional economy, expanding existing ideas about the possible areas for using the benefits of the collaborative consumption economy for the purpose of adapting the economic policies of the territories in terms of increasing employment, promoting income growth, and quality of life. The article analyzes statistical data for a few years on the development of the sharing economy in the Russian Federation and foreign countries. The key scientific approaches to the theoretical understanding of the sharing economy are identified and the key essential characteristics of the model under consideration are presented. An extension of the existing classification of key factors contributing to the development of the sharing economy, and providing for the inclusion of globalization factors and the organization of an internal system of interaction, is proposed. The trends in the development of the sharing economy in the Russian Federation and abroad are determined, the main ones being the growth in the volume of the shared economy per 1 inhabitant; its growing influence on gross domestic, regional and territorial products; monopolization of the market of the services studied in the work by the largest aggregators; growth in demand for the services of online integrators of the consumption model under consideration among the population. 

This research analyzed different types of financial crises, identified the causes of their origin, characteristic features, as well as the consequences for the national economies of a wide range of countries. Due to the rapid growth of crisis phenomena, as well as the cyclical nature of the economy, it is important to pay close attention to economic cataclysms in retrospect in order to avoid repetition of previous experience and adapt the existing theoretical and practical data for forecasting subsequent financial excesses, which seems extremely difficult to avoid, but to consider the risks and minimize the severity of consequences is a relevant task. The last few years have provided further evidence that the process of globalization, giving access to easy and rapid access to capital, making production cheaper, and offering broad diversification of economic goods, can be one of the causes of global financial crises that destabilize the national economies of developed and developing countries for years to come. The close interconnection of some sovereign states with others, expressed in common markets, resources, logistics, etc., becomes the cause of the failure of the system: if there is a crisis in one, then along the chain the whole is destroyed. And the degree of integration into the international economic web and the level of development of the national economy are quite important. After all, the more developed a country’s economy is, the higher is its level of integration into the global financial system. 

Internal audit in Russia is in its infancy, and the development of its own standards for the implementation of internal audit requires a huge amount of resources and professional knowledge.

The use of international experience has a positive effect on the development of internal audit in Russia, brings it into the international economic space and ensures the competitiveness of Russian internal audit. However, along with the advantages of using the MPSVA, there is a complex of features and problems associated with the integration of international standards into Russian practice.

Particular attention to internal audit in the Russian Federation is paid to commercial banks, where the mandatory and permanent functioning of the internal audit service is determined at the legislative level.

The purpose of the study is to analyze the current state of internal audit in Russian banks and identify general trends in its development, assess compliance with the International Professional Standards for Internal Audit. The object of the study was the internal audit services of three banks of the Russian Federation – VTB Bank (PJSC), Tinkoff Bank JSC and Yoshkar-Ola Bank (PJSC). Despite the difference in the size of assets, the structure and scale of activities of the selected banks, the study showed the reliability of the functioning of the internal audit services of the reviewed banks and their regulatory compliance with the best generally recognized standards of the ASIA.

The use of the International Professional Standards for Internal Auditing (IPSIA) in building the internal audit service in the banking sector illustrates the positive dynamics in the application of international experience in the Russian Federation as a whole. This, in turn, proves the possibility of integrating Russian internal audit into international economic relations, developing and popularizing the audit profession in the Russian Federation in accordance with world-class professional requirements and ensuring high-quality and competitive Russian internal audit. 

In finance and portfolio management, portfolio volatility is often used as an indicator of risk – it is the standard deviation of return, which reflects the degree of uncertainty of investment results. The volatility and, accordingly, the portfolio standard deviation indicator according to the author of this article is influenced not only by the composition, but also by the volume of investments depending on the market situation. This statement is the key idea of the paper, which leads to conclusions that challenge the currently accepted portfolio theory in terms of measuring risks in investments through the volatility of securities returns. In reality, volatility only shows the degree of variability in the price of an asset, while more significant for the investor is the risk of capital loss due to external conditions, such as bankruptcy of the company, reduction in its market share, internal corporate conflicts, ineffective management and so on. Thus, the main purpose of this paper is to build an investment portfolio model that would prove the non-identity of the concepts of risk and volatility in investments, and also raises the question of finding new ways to measure risk in portfolio investments.

In the conditions of economic growth and globalization there is an active debate on how to improve the quality of higher education, how to ensure the competitiveness of universities in modern dynamic conditions. Globalization of educational services market conditions the in-depth development of higher education system and acts as a factor of growth of scientific and intellectual prospects of society, and the production of competitive sphere in the market of educational services is defined as one of the highest levels of national priorities of country development. In this context, the quality of educational services deserves special attention, as this factor has a decisive influence on the competitiveness of universities. By improving the quality of education, which students receive, the higher education institution can significantly strengthen its position not only on the national market of educational services, but also at the international level. Taking into account the indicated in the process of research, the outline of the quality management system of university educational services, which is based on the process approach and allows you to identify processes occurring within the university and analyze their interaction, is formalized. Also, the ways to improve the quality of educational services, taking into account the possibilities of modern technology. 

This article discusses issues related to the change in the traditional format of obtaining knowledge in higher education in the era of digitalization. Under the influence of the pandemic, the process of digitalization of education has accelerated significantly. These changes have affected all functional areas and branches of higher education, which is why the development of online education requires a transformation of the approach to the management of educational organizations. The article contains an analysis of the number and age structure of the teaching staff, and also includes an assessment of digital competencies of employees in the organization under study. The authors have developed recommendations for improving the activities of the organization under study, which could speed up the process of transition to “digit”. 

In this article the author explores the global and Russian market of virtual and augmented reality technologies, their impact on the experience economy. The research is aimed at studying new digital technologies in order to understand what benefits the world economy can derive from this. The paper also discusses the prospects for the use of new technologies in Russia. The definition of the concepts of “experience economy” and “virtual and augmented reality” is given. An assessment of the possible economic impact on various industries related to VR/AR technologies is provided: retail, tourism, education, healthcare, construction, etc. It is determined that the Russian market takes a vector of development, following global trends; there is a great demand for VR/AR technologies in the world. One of the main areas of demand for VR/AR technologies in Russia is the entertainment segment; digital technologies are also being widely introduced into the construction, cultural, and educational spheres. During the period of the experience economy a significant influence in consumer behavior is acquired by moving away from the real world to the virtual world, where a person experiences aesthetic pleasure from observations and sensations, which entails the development of the global VR/AR technology market. 

The global trend of digitalization is changing the behavioral characteristics and needs of customers for financial services. In the financial market, it has become a new trend for commercial banks to provide intelligent, online and personalized digital products and services through mobile terminals. The advent of digital financial products and services improves the efficiency of financial market resource allocation and the efficiency of commercial banking services. At the same time, customers also benefit from efficient and convenient non-documentary banking services. This article analyzes the latest literature on the concept of “digital financial products and services”. On this basis, this concept is defined through a comprehensive analysis of new requirements for financial products and services, digitalization of financial products and digitalization of financial services channels. In addition, their characteristics are summarized and changes caused by financial risk are analyzed. In the study, the author used both general scientific and private methods, such as methods of description, deduction, induction, comparison, observation and systematic research.

As a result of the study, it was found that paperless, mobile and personalized services have become the main new requirements of the era of the digital economy. Digital financial products and services provided by banks to consumers through online or mobile digital channels are becoming the basis for meeting the new needs of the digital age. Their characteristics are reflected in five aspects: online mobility, digitalization, intelligence, paperlessness and scenography, which have caused significant changes in the connotation of traditional financial risks. Financial risks are of great complexity, intersectionality, diversity and conductivity. 

The Fourth Industrial Revolution, the rapid development of the Internet, social networks and artificial intelligence capabilities, and the growing competition in these areas require the search for new approaches to the study of individual behavior in numerous virtual communities. Our research experience has shown that traditional indicators are not enough to understand human behavior in the digital environment: human behavior in the physical and virtual world is significantly different, moreover, the “online environment” has a significant impact on it. In this regard, it is extremely relevant to supplement the existing traditional socio-demographic indicators with new ones, the importance of which is due to the peculiarities of human behavior in the Internet environment and Internet communities in the digital age. This will allow identifying involved, interested, active individuals as potential participants in future crowdsourcing projects. The results of our research show that interest and common values can form strong creative communities to solve significant social problems, whose participants will not be passive consumers of information, on the contrary, “collective intelligence” and “the power of diversity” (social, cultural, ethnic, etc.) can contribute to the generation of unique ideas, the quality of which may exceed even the decisions of expert groups. The main objective of our research is to develop an effective methodology to increase the “inclusion” of interested parties, to assess the level of involvement of community members by compiling an average digital social portrait of a community member and predicting the crowdsourcing potential of the Internet community with its help.