English
РусскийDoctor of Economic Sciences, Professor,
Vice-Rector for Research
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
Email: azaryan.yelenamikhaylovna@bk.ru
Khudyakov Aleksey Anatolyevich,
Postgraduate
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: azaryan.yelenamikhaylovna@bk.ru
THE CONCEPT OF INSTITUTIONALIZED AUTHENTICITY
AS THE CENTRAL PRODUCTION PRINCIPLE OF THE INFLUENCE SERVICES MARKET
Abstract. The concept of institutionalized authenticity has significant theoretical and practical implications that go beyond the narrow marketing discourse and address fundamental issues of the functioning of the digital economy, communication ethics, and the sustainability of trust regimes in the context of platform capitalism.
The theoretical novelty of this concept lies in its ability to synthesize disparate theoretical traditions into a single analytical framework. For the first time, the sociology of trust (where trust acts as a mechanism for reducing social complexity), critical platform theory (where platforms are considered as infrastructural and economic regulators of digital life), and cultural theory of authenticity (analyzing authenticity as a modern and postmodern cultural value) are being integrated. This synthesis allows us to move from a descriptive analysis of "authentic content" to an understanding of authenticity as a material-discursive configuration in which social norms, algorithmic artifacts, and economic incentives jointly produce what is perceived as "sincerity." This expands the theoretical framework of digital research by introducing the category of managed authenticity as the central production principle of the influence economy.
The economic significance of the concept is reflected in the reinterpretation of authenticity as an intangible asset subject to systematic assessment, management and monetization. Unlike traditional marketing models, where brand value is measured through recognition or loyalty, in an influencer economy, the perceived sincerity of the influencer becomes a key asset, which directly affects indicators such as campaign ROI, brand awareness, and partnership value. This requires the development of new assessment methodologies that include not only behavioral metrics, but also indicators of emotional attachment, cultural relevance, and reputational stability. Thus, authenticity ceases to be a rhetorical device and becomes a measurable economic resource integrated into corporate governance and strategic planning systems.
The practical significance of the concept is multifaceted. For brands, she justifies the need to abandon strict control in favor of a strategic partnership based on respect for the influencer's author's identity – only with this balance is it possible to preserve perceived authenticity. For regulators, the concept serves as the basis for developing standards of digital ethics aimed at protecting consumers from hidden manipulation and ensuring fair competition. For influencers, she emphasizes the importance of conscious management of one's own authenticity as a professional and economic resource that requires reflection, strategic planning, and ethical responsibility. Finally, for researchers and educational institutions, the concept opens up new directions in the study of the digital economy, communications and culture, contributing to the formation of an interdisciplinary field combining economics, sociology, media studies and ethics.
Keywords: the concept of institutionalized authenticity, the central production principle, the market of influencer services, influencer marketing, marketing, digital economy, communications.
Akulinin Fedor Vladimirovich,
Candidate of Economic Sciences, Associate Professor
Department of Innovation and Industrial Policy Management
at the Plekhanov Russian University of Economics.
Russia, Moscow
Email: akulinin.fv@rea.ru
Arkhipov Dmitry Gennadievich,
Postgraduate
of the Joint Department of Innovation and Industrial Policy Management
at Plekhanov Russian University of Economics;
Director of the Digital Business Development Department at Rostelecom PJSC.
Russia, Moscow
E-mail: arkhipov.d.g14@gmail.com
FORESIGHT AS A TOOL FOR TRANSFORMING THE BUSINESS MODEL OF AN INFRASTRUCTURE COMPANY: THE LOGIC OF THE TRANSITION FROM TECHNOLOGICAL PRIORITIES TO INVESTMENT DECISIONS
Abstract. In the context of accelerating scientific and technological development and high uncertainty, infrastructure companies require tools that align long-term technological priorities with strategy and investment decisions. One such tool is corporate foresight, which allows identifying promising development areas and formulating a well-founded vision of the future. This article examines foresight as a tool for transforming an infrastructure company's business model and analyzes the logic of the transition from foresight research results to investment decisions. The aim of the article is to develop a conceptual model describing the sequence of translating technological priorities into changes in the business model and investment portfolio.
Keywords: foresight; corporate foresight; scientific and technological development; business model; business model transformation; investment decisions; infrastructure companies; railway industry; strategic planning.
Akulinin Fedor Vladimirovich,
Candidate of Economic Sciences, Associate Professor
Department of Innovation and Industrial Policy Management
at the Plekhanov Russian University of Economics.
Russia, Moscow
Email: akulinin.fv@rea.ru
Maksimov Maksim Igorevich,
Candidate of Technical Sciences, Associate Professor
of the Department of Innovation and Industrial Policy Management
at the Plekhanov Russian University of Economics.
Russia, Moscow
E-mail: maksimov.mi@rea.ru
NEW PROFESSIONAL PATHWAYS IN THE RURAL ECOSYSTEM: PROFILES, COMPETENCIES, VALUE
Abstract. This article explores new professional trajectories emerging in rural areas under the influence of an ecosystem approach. The authors argue that the traditional sectoral logic of rural development has exhausted itself: subsidizing individual enterprises fails to address the problems of youth outflow, narrow specialization, and the low sustainability of local economies. Drawing on the concepts of regional innovation ecosystems (Ph. Cook and H. Etzkowitz), cluster theory (M. Porter), and the viable systems methodology (S. Beer), the paper develops a theoretical framework that allows for the consideration of rural areas as a network of heterogeneous actors linked by flows of knowledge, personnel, and investment. The empirical core of the study is the identification and analysis of five new professional roles: agronomist-data scientist, unmanned aerial system operator, agroecologist, agritourism cluster manager, and local brand specialist. Key competencies, demand, and value for regional development are defined for each. A mathematical formalization is proposed that demonstrates how the presence of such specialists increases the return on traditional production factors and creates a multiplier effect on employment. The results can be used in developing regional programs for staffing the agro-industrial complex and strategies for sustainable rural development.
Keywords: ecosystem approach, rural areas, new professions, agronomist-data scientist, UAS operator, agroecologist, agritourism, local brands, production function, employment multiplier.
Boboshko Natalya Mikhailovna,
Doctor of Economic Sciences, Professor
Department of Economic Security, Finance, and Economic Analysis
Moscow University of the Ministry of Internal Affairs of Russia named after V. Ya. Kikot.
Russia, Moscow
Email: natmb@list.ru
Simakova Maria Alexandrovna,
Cadet
Moscow University of the Ministry of Internal Affairs of Russia named after V. Ya. Kikot.
Russia, Moscow
DEVELOPMENT OF PUBLIC-PRIVATE PARTNERSHIP MECHANISMS FOR INFRASTRUCTURE RECONSTRUCTION IN NEW SUBJECTS OF THE RUSSIAN FEDERATION
Abstract. This article analyzes the prospects and methodological approaches to implementing public-private partnership (PPP) mechanisms as the primary driver of socioeconomic revival in the Donetsk People's Republic, Luhansk People's Republic, and Zaporizhia and Kherson Oblasts. The author substantiates the need to move away from traditional budget financing models in favor of hybrid investment instruments capable of operating in conditions of high uncertainty. The paper examines the regulatory framework for integrating new entities into Russia's economic space and classifies specific financial and institutional risks. A "Restoration Concession" model is proposed, combining the tax incentives of a free economic zone with state guarantees for capital protection. Particular attention is paid to accounting and tax planning.
Keywords: public-private partnership, new constituent entities of the Russian Federation, infrastructure development, tax incentives, financial modeling, investment risks.
Vasilyeva Tatiana Alexandrovna,
Postgraduate
Cheboksary Cooperative Institute (branch) Russian University of Cooperation.
Cheboksary, Russia.
E-mail: vta2003@mail.ru
ANALYSIS OF THE STABILITY AND BALANCE OF THE ECONOMY OF THE CHUVASH REPUBLIC
Abstract. This paper examines the concept of regional financial stability, defined as the level of its financial autonomy and the ability to self-sufficiently generate internal tax and non-tax revenues. The research methodology is based on an analysis of a system of absolute and relative indicators, the correlation of which with macroeconomic processes allows for the development of an effective mechanism for stabilizing the regional economy. Particular attention is paid to the diagnostics of the real sector: key trends and determinants negatively impacting the financial independence of the region are identified. Based on a comparative analysis of GRP dynamics within the Volga Federal District, the Chuvash Republic's place within the district-wide system is determined. Using factor analysis, the authors systematize the barriers hindering the strengthening of the real sector's stability and propose a set of measures to stimulate GRP growth as an integral indicator of the region's socioeconomic progress.
Keywords: finance, sustainability, region, economy, gross regional product, programs.
Gaptullin Tamerlan Dmitrievich,
Postgraduate
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: tgaptullin@icloud.com
ECONOMIC SECURITY IN THE CONTEXT OF STRATEGIC PRIORITIES OF THE NATIONAL DEFENSE OF RUSSIA
Abstract. This article analyzes economic security within the framework of implementing the strategic priorities of the Russian Federation's national defense. It examines institutional, financial-investment, production-technological, and digital mechanisms for developing a sustainable defense economy in the face of external economic restrictions and increasing geoeconomic instability. The system-forming role of economic security as a resource for the sustainability of national defense and a factor in long-term socioeconomic development is substantiated.
Keywords: economic security; national defense; strategic planning; defense-industrial complex; technological sovereignty; digitalization; institutional mechanisms; financial stability.
Dmitrienko Yulia Yaroslavna,
Applicant
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
Lecturer in the Department of Economics and Management
Kazan Cooperative Institute (branch)
Russian University of Cooperation.
Russia, Kazan
E-mail: kbua@inbox.ru
RISK-ORIENTED MECHANISM IN THE SYSTEM OF ENSURING FINANCIAL AND ECONOMIC SECURITY OF ORGANIZATIONS
Abstract. This article examines risk characteristics and its application principles in management in accordance with national standards. It also describes a risk-based approach to security management, which represents a practice-oriented, universal concept that defines organizations' ability to focus on specific development goals and objectives from a strategic perspective, taking risks into account.
Keywords: economic security, financial and economic security, risk, risk factor, uncertainty, risk management, types of risk.
Ivashkevich Kseniya Alexandrovna
Director of Digital Innovation Development in Medicine,
Ingosstrakh
Postgraduate Student
Patrice Lumumba Peoples' Friendship University of Russia
Russia, Moscow
E-mail: ksenia.ivashkevich@mail.ru
THE ECONOMIC IMPACT OF PREDICTIVE ANALYTICS IN HEALTHCARE:
AN ASSESSMENT OF COST REDUCTION AND RESOURCE OPTIMIZATION BASED ON AI
Abstract. This study is devoted to the analysis of the mechanisms of transformation of financial and economic indicators of the healthcare system in the context of digital transformation and the introduction of predictive analytics tools based on machine learning. The relevance of the work is due to the need to overcome structural imbalances in the financing of the industry and the transition from a reactive management model to a proactive one. The research provides a methodological approach to the economic justification of the introduction of high–tech systems for predicting clinical risks using the cost-benefit method (CBA) and dynamic discounting. Based on the analysis of empirical data from 50,000 cases (FMBA, PubMed 2023-2025), the key investment indicators for the five-year planning horizon were calculated. It was found that with a discount rate of 8%, the net discounted income (NPV) is 48.3 million rubles, and the internal rate of return (IRR) reaches 21.4%, which confirms the high investment vitality of the project. A significant «digital dividend» has been identified in the form of optimizing the working hours of medical personnel by 20% and reducing the frequency of repeated hospitalizations by 45%, which ensures that the break-even point is reached in the third year of implementation with coverage of at least 13.4 thousand patients. The author proves that the introduction of predictive modules initiates a change in the management paradigm from "equal distribution of scarcity" to personalized management of value and resource efficiency. The paper formulates practical recommendations for the integration of predictive analytics into regional government guarantee programs and substantiates the need for state control over the metrological certification of medical neural networks (AUC-ROC metric) to minimize unproductive transaction costs.
Keywords: healthcare economics, predictive analytics, innovative development, machine learning, cost–benefit analysis, NPV, IRR, digital transformation, human capital, value-based medicine (VBH).
Korotkova Alevtina Vasilievna,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: akorot_59@mail.ru
Borisov Vladimir Radikovich,
Postgraduate
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: vladimir1277123@yandex.ru
THREATS TO THE ECONOMIC SECURITY OF BUSINESS ENTITIES IN THE CONTEXT OF THE DEVELOPMENT OF DIGITALIZATION AND NEW INFORMATION TECHNOLOGIES
Abstract. Theoretical and methodological aspects of economic security largely depend on development institutions, among which the digital and information technology (DIT) has a well-established place. The breadth of applied scientific approaches (institutional, systemic, level-based, comprehensive, and others) to understanding economic security allows us to identify specific threats for each system level and for a specific organization, identify the main causes, and create conditions for their mitigation. This article examines the conceptual framework of DIT, the susceptibility of multi-level systems to economic security threats, and the content of activities to ensure an organization's economic security.
Keywords: economic security, digitalization, information technology, institutional approach, types of economic security, threats, activities to ensure economic security.
Korotkova Alevtina Vasilievna,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: akorot_59@mail.ru
Vedernikov Alexander Vladimirovich,
Student
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: danikyssaw@gmail.com
PROBLEMS OF FORENSIC ECONOMIC EXPERTISE IN THE CONTEXT OF DIGITALIZATION: THEORETICAL AND APPLIED ASPECTS
Abstract. The relevance of this research topic is driven by the large-scale transformation of economic relations in the Russian Federation under the influence of digital technologies, as evidenced by data from the national program "Digital Economy of the Russian Federation." Under these conditions, traditional forensic economic examination methods, focused on analyzing paper-based information, are insufficient for solving expert problems related to digital assets and electronic document management. This article explores the theoretical and methodological foundations and practical recommendations for improving forensic economic examination in the context of economic digitalization.
Keywords: forensic economic examination, digitalization, digital financial assets, artificial intelligence, Big Data, blockchain, expert information systems, economic security, digital evidence, neural network algorithms.
Kudryavtsev Konstantin Aleksandrovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Professor of the Department of Agricultural Engineering, Production Technology, and Processing of Agricultural Products
at Mari State University.
Russia, Yoshkar-Ola
E-mail: kudryvtsev_konst@mail.ru
Tomurov Pavel Dmitrievich,
Postgraduate
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
MONITORING THE ECONOMIC SECURITY OF DIGITAL ECOSYSTEMS
Abstract. This article examines the challenges that arise in monitoring the economic security of digital ecosystems. Based on the research findings, a definition of monitoring has been developed, a system of indicators and a methodology for assessing the level of economic security of digital ecosystems have been developed, and provisions for supporting monitoring have been formulated. The proposed methodology has been tested using the banking sector ecosystem as an example.
Keywords: digital ecosystem, economic security of digital ecosystems, monitoring, indicators, supporting monitoring of economic security of digital ecosystems.
Kudryavtsev Konstantin Aleksandrovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Professor of the Department of Agricultural Engineering, Production Technology, and Processing of Agricultural Products
at Mari State University.
Russia, Yoshkar-Ola
E-mail: kudryvtsev_konst@mail.ru
Chilikov Dmitry Nikolaevich,
Postgraduate
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: chilikov999@mail.ru
THE IMPACT OF SANCTIONS RESTRICTIONS ON STOCK MARKET TRANSMISSION CHANNELS ON ECONOMIC SECURITY IN THE REGIONS
Abstract. This article examines the mechanisms by which external sanctions influence the functioning of the Russian stock market. It is substantiated that sanctions pressure spreads to the stock market through a set of transmission channels, creating differentiated effects depending on the industry affiliation of issuers and their regional location. The author offers an interpretation of the system of channels for transmitting sanctions shocks, expanding the traditional financial-institutional approach by incorporating sectoral and regional dimensions. It is shown that ignoring the spatial and sectoral heterogeneity of the stock market leads to an underestimation of economic security risks. It is concluded that stock market regulation instruments need to be adapted to account for the identified asymmetries in the impact of sanctions.
Keywords: stock market, sanctions restrictions, economic security, transmission channels, industry analysis, regional aspect, investment risks.
Lapygin Denis Yuryevich,
Candidate of Economic Sciences, Associate Professor,
Department of Management, Vladimir Branch of the
Russian Presidential Academy of National Economy and
Public Service.
Russia, Vladimir
Email: lapygin.den@gmail.com
Medvedev Aleksey Olegovich,
Postgraduate Student,
Department of Social Sciences and Humanities,
Faculty of Management, Vladimir Branch of the
Russian Presidential Academy of National Economy and Public Service.
Russia, Vladimir
E-mail: a9032211663@gmail.com
FEATURES OF ARTIFICIAL INTELLIGENCE IN PERFORMING STRATEGIC ANALYSIS
Abstract. This study analyzes the challenges and prospects of artificial intelligence (AI) technologies in strategic management. The author highlights the key advantages of AI systems: risk mitigation, optimization of management decisions, and increased productivity. The paper describes the main areas of AI technology implementation in management: predictive analytics, data processing, and automation of repetitive tasks. The paper also examines the challenges of implementing innovative solutions, including moral dilemmas, the threat of loss of management control, and the challenges of organizational adaptation. The conclusion presents arguments in favor of using AI as a tool for strengthening specific organizational advantages in the context of digital transformation.
Keywords: artificial intelligence, AI, strategy, management, technology, business.
Maslennikova Irina Leonidovna,
Candidate of Economic Sciences, Associate Professor,
IBM3 Department, Bauman Moscow State Technical University.
Russia, Moscow
Email: i.l.maslennikova@yandex.ru
Kolushev Nikita Aleksandrovich,
Assistant,
IBM3 Department, Bauman Moscow State Technical University.
Russia, Moscow
E-mail: nkolushevv@yandex.ru
SYSTEMATIZATION OF METHODOLOGICAL APPROACHES TO ASSESSING AND IMPROVING THE EFFICIENCY OF ECONOMIC ACTIVITIES OF INDUSTRIAL ENTERPRISES
Abstract. This article systematizes methodological approaches to assessing and improving the economic performance of industrial enterprises in modern conditions. The relevance of the study is determined by the need to update the methodological framework for assessing efficiency in the context of digital transformation, increased competition, and technological change. The purpose of the work is to summarize existing approaches, identify their limitations, analyze the factors influencing efficiency, and identify areas for its improvement. The study utilizes comparative, systemic, and structural analysis of scientific publications and practical approaches. As a result, classical and modern methods of efficiency assessment are systematized, the main methodological errors are identified, internal and external influencing factors are considered, and organizational, managerial, financial, economic, technological, and institutional measures for improving the efficiency of industrial enterprises are substantiated.
Keywords: efficiency assessment; economic activity of an enterprise; economic efficiency; industrial enterprise; efficiency indicators; methodological approaches; production and economic activities; efficiency factors; efficiency management; improving the efficiency of an enterprise.
Navoyenko Yulia Olegovna,
Postgraduate Student
Emperor Alexander I St. Petersburg State Transport University.
Russia, St. Petersburg
E-mail: n.yulka@mail.ru
RAILWAY TOURISM: MARKET ANALYSIS, DEVELOPMENT, PROSPECTS
Abstract. Federal Passenger Company JSC is one of the largest railway operators in Russia, organizing passenger transportation both domestically and internationally. It is expanding the routes of its tourist trains, driven by growing demand for domestic rail tourism among Russian citizens. In the context of a complex foreign policy situation, fierce competition, and dynamically changing customer requirements, customer service in rail tourism is becoming a key focus area, aimed at satisfying passenger needs, increasing competitiveness, and adapting to changing external conditions. This article examines the concept of customer service in rail tourism, analyzes operational methods, and identifies trends and prospects for the development of the rail tourism market.
Keywords: rail tourism, customer service, rail tourism infrastructure, transportation regulations.
Nikandrov Konstantin Viktorovich,
Postgraduate Student
Cheboksary Cooperative Institute (branch)
Russian University of Cooperation.
Russia, Cheboksary
E–mail: Kost21rus@gmail.com
THE IMPACT OF ARTIFICIAL INTELLIGENCE IN THE IT SECTOR ON EMPLOYMENT AND THE ECONOMY OF THE CHUVASH REPUBLIC
Abstract: This article examines the impact of artificial intelligence (AI) implementation in the IT sector on regional employment and economic development, as well as the sustainability and economic security of commercial organizations. The study relies on a regional-industry approach and recognizes that the results of AI implementation are heterogeneous. While regions possess comparable technological capabilities, they differ in human capital, economic structure, and institutional environment, leading to different employment and growth trajectories. Using the Chuvash Republic as an example, a risk assessment methodology is proposed that combines an AI intensity index (based on proxy indicators of digital activity), an employment exposure index to automation (based on a task-based approach and occupational structure), and a regional labor market vulnerability index. It is shown that the economic security of IT companies in the context of AI transformation is determined not only by technological and financial factors, but also by personnel, social, and reputational risks arising from the accelerated restructuring of employment and competencies.
Keywords: artificial intelligence, IT sector, region, economy, employment, security.
Nikolaeva Elena Yakovlevna,
Applicant
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
CONTRACTUAL AND TAX POLICY AS FACTORS OF ENSURING ECONOMIC SECURITY OF CONSTRUCTION ORGANIZATIONS
Abstract. This article analyzes the economic security system of organizations in the construction industry. It explores the challenges and strategic objectives of construction development. Factors influencing the sustainable and secure development of construction organizations are identified. A model of economic security for a construction organization is developed, revealing the content of all its elements. The importance of contractual and tax policy factors for construction activities is demonstrated.
Keywords: construction industry, development strategy, economic security, organizational model, contractual policy, accounting policy for tax purposes, monitoring.
Provalenova Natalya Vladimirovna,
Doctor of Economic Sciences, Associate Professor
Department of Organization and Management
Nizhny Novgorod State University of Engineering and Economics.
Russia, Knyaginino
Email: provalenova@list.ru
Kasimova Zhanna Vladimirovna,
Senior Lecturer
Department of Organization and Management
Nizhny Novgorod State University of Engineering and Economics.
Russia, Knyaginino
E-mail: kasimovaganna@mail.ru
FEATURES OF HUMAN CAPITAL IN THE AGRARIAN SPHERE
Abstract. This article identifies the specific characteristics of human capital in the agricultural sector. The study is based on a theoretical analysis of scientific approaches to studying human capital, including its industry-specific aspects. Particular attention is paid to systematizing key industry-specific characteristics of human capital. The author identifies and systematizes the characteristics of human capital in the agricultural sector, structuring them according to the following key components: professional capital, health capital, and cultural and moral capital. The content of each group is disclosed, and their impact on the development of human capital potential in the agricultural sector is analyzed. The author's proposed systematization allows us to identify key industry-specific characteristics of human capital, forming a model of agricultural human capital as a dynamic system. The sustainability of this system is ensured by cognitive flexibility in an unstable natural environment, the integration of traditional experience with technological innovation, and a pronounced territorial identity.
Keywords: human capital, agricultural sector, industry-specific characteristics, human capital characteristics, social partnership.
Ruiga Irina Rudolfovna
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Economic and Financial Security,
Siberian Federal University
Russia, Krasnoyarsk
E-mail: irina_rouiga@bk.ru
Chaika Alexey Andreevich
Associate Professor of the Department of Economic and Financial Security,
Siberian Federal University,
Russia, Krasnoyarsk
E-mail: chayka@krasmed.ru
FINANCIAL INVESTIGATIONS IN THE SYSTEM OF PROCESS IMPLEMENTATION OF DEPARTMENTAL BUDGET CONTROL
Abstract. The article examines the role of financial investigations in the system of state financial control, primarily within the framework of departmental budget control. The authors have identified existing systemic deficiencies that hinder the effective implementation of state financial control. In this context, financial investigations are positioned as a comprehensive method that allows overcoming these limitations through interdisciplinarity and practical orientation. As a result, the authors proposed a conceptual model for integrating financial investigations into all stages of departmental budget control (preliminary, current and subsequent) to ensure the function of continuity and continuity. The authors form the target characteristics of the stages of the financial investigation, taking into account the details of the goals, content and expected results. Special attention is paid to the role of preliminary analysis and initial verification as a "filter" that ensures early detection of signs of violations with minimal resource expenditure. For these purposes, the authors have developed a system of criteria and indicators with established thresholds, the deviation from which may serve as a basis for further financial investigation.
Keywords: state financial control, departmental budget control, control in the financial and budgetary sphere, financial investigations, process-based implementation of control.
Semenov Daniil Evgenievich,
Postgraduate student,
Kazan Cooperative Institute (branch)
NGO IN the Central Committee of the Russian Federation
«Russian University of Cooperation»
Russia, Kazan
E-mail: felixsemenov@yandex.ru
CONCEPTUAL FOUNDATIONS AND PARADIGMS OF REGIONAL ECONOMIC SECURITY OF THE LABOR MARKET
Abstract. This article examines paradigms of regional economic security in the labor market. It analyzes the essence of economic security at the macro- and meso-levels in ensuring an effective labor market. It substantiates the main directions of labor market transformation and examines the phenomenon of regional professional readiness. It categorizes the objectives and indicators of an effective labor market concept for economic security. It clarifies the basic elements of a modern concept for ensuring economic security in the regional labor market. It identifies paradigms of contemporary economic trends to substantiate a new model for ensuring economic security in the labor market.
Keywords: economic security, conceptual foundations of economic security, paradigms of economic security, regional labor market.
Semenov Daniil Evgenievich,
Postgraduate student,
Kazan Cooperative Institute (branch)
NGO IN the Central Committee of the Russian Federation
«Russian University of Cooperation»
Russia, Kazan
E-mail: felixsemenov@yandex.ru
PRINCIPLES, INDICATORS AND FUNCTIONAL FEATURES IN THE ORGANIZATIONAL MECHANISM OF ENSURING ECONOMIC SECURITY IN THE LABOR MARKET
Abstract. This article examines the principles, indicators, and functional characteristics of an organizational mechanism for ensuring economic security in the labor market. The author examines the development guidelines and procedures for an effective regional labor market; clarifies the principles for ensuring economic security in the labor market; classifies the indicators of economic security in the labor market; clarifies the functional characteristics of ensuring economic security in the labor market; and analyzes the structure of the organizational mechanism for ensuring economic security in the labor market.
Keywords: economic security, labor market, principles of an effective labor market, indicators of an effective labor market, principles of economic security, functional characteristics of economic security, organizational mechanism for ensuring economic security in the labor market.
Tarelkin Dmitry Alekseevich,
Postgraduate Student
Cheboksary Cooperative Institute (branch)
ANOOVO Tsentrosoyuz of the Russian Federation
"Russian University of Cooperation."
Russia, Cheboksary
E–mail: st958220@ruc.su
ESG-TRANSFORMATION OF THE VOLGA REGION INDUSTRY: GROWTH DRIVERS AND BARRIERS TO SUSTAINABLE DEVELOPMENT
Abstract. This article examines the ESG transformation of industry in the Volga region, an industrial macroregion of Russia with a high concentration of petrochemicals, mechanical engineering, and energy, significantly impacting the Volga basin and industrial centers of Nizhny Novgorod, Samara, Ufa, and Kazan. The study aims to identify growth drivers and barriers to sustainable development. The research utilizes open data for 2022–2025, national and regional ESG rankings, business press publications, corporate reports, and policy documents, including the 2023 Climate Doctrine of the Russian Federation. The study also utilizes literature review, descriptive statistics of secondary indicators, and case studies. It demonstrates that in 2023, Tatarstan became the leader among the Volga Federal District regions, ranking second in Russia after Moscow in the Ecofon Foundation rating, based on 140 indicators, and also entered the top 5 according to the National Research Association and the Moscow State University ESG Laboratory. Over 30 years, Tatarstan's GRP has tripled, while emissions have decreased by 24%. In 2023, the percentage of emissions exceeding the maximum permissible concentration (MPC) was 0.028% out of 5 million samples. Environmental investments amounted to 5.8 billion rubles in 2023 and almost 36 billion rubles in 2018–2023. According to a 2024 survey of 60 large companies, regulation was cited as drivers by 72%, corporate leadership by 68%, and reputational benefits by 57%, while barriers related to a lack of government support and the complexity of transformation were cited by 43% each.
Keywords: ESG, Volga region, industry, sustainable development, drivers, barriers, ESG rankings, decarbonization.
Tarkhanov Bulat Niyazovich,
Postgraduate student,
Kazan Cooperative Institute (branch)
NGO IN the Central Committee of the Russian Federation
"Russian University of Cooperation"
Russia, Kazan
E-mail: tarkhanb1808@yandex.ru
MODERN CONCEPT AND FUNCTIONAL FEATURES OF THE RISK MANAGEMENT SYSTEM OF THE REGION'S ECONOMY
Abstract. This article examines the systematization and refinement of theoretical principles underlying the modern concept of risk management in order to identify and enhance its functional features. Theoretical and methodological principles underlying the development of a risk management system for regional economic development are clarified; the legal tenets of the modern risk management concept are substantiated, classified, and expanded to ensure the security of the regional economic strategizing process; and the functional features of risk management are identified and classified from the perspective of ensuring regional economic stability and security.
Keywords: economic security, risk management, risks, risk management system concept, regional economy, functional features of risk management.
Tarkhanov Bulat Niyazovich,
Postgraduate student,
Kazan Cooperative Institute (branch)
NGO IN the Central Committee of the Russian Federation
"Russian University of Cooperation"
Russia, Kazan
E-mail: tarkhanb1808@yandex.ru
CLASSIFICATION, IMPACT ASSESSMENT AND IDENTIFICATION OF RISK FACTORS IN THE CONTEXT OF STRATEGIZING THE ECONOMIC DEVELOPMENT OF A REGION
Abstract. This article explores and refines the classification, impact assessment, and identification of risk factors in the context of regional economic strategizing, using the Republic of Tatarstan's economic development strategizing as an example. The author refines the theoretical framework of "regional strategizing" from the perspective of the meso-level system of state and local governance; presents a classification of external and internal risk factors for the regional economy, providing information for a systematic approach to identifying, assessing, and managing risks to the region's economic stability and security; substantiates methods for assessing the impact of negative factors on the level of regional economic security; clarifies promising factors that have a positive impact on the strategizing of regional economic development; and systematizes the features of identifying the main areas of risks and threats in the context of ensuring the strategizing of regional economic development in the Republic of Tatarstan.
Keywords: economic risk factor classification, regional economy, economic security, identification of strategy risk factors, economic development strategizing, economic strategizing in the Republic of Tatarstan.
Shokhnekh Anna Vladimirovna,
Doctor of Economic Sciences, Professor
at the Volgograd State Social and Pedagogical University.
Russia, Volgograd
E-mail: shokhnekh@yandex.ru
Semenov Daniil Evgenievich,
Postgraduate student,
Kazan Cooperative Institute (branch)
NGO IN the Central Committee of the Russian Federation
«Russian University of Cooperation»
Russia, Kazan
E-mail: felixsemenov@yandex.ru
Tarkhanov Bulat Niyazovich,
Postgraduate student,
Kazan Cooperative Institute (branch)
NGO IN the Central Committee of the Russian Federation
"Russian University of Cooperation"
Russia, Kazan
E-mail: tarkhanb1808@yandex.ru
GENERAL AND SPECIFIC APPROACHES TO THE FORMATION OF AN INFORMATION AND ANALYTICAL RESOURCE IN RISK MANAGEMENT AND METHODS OF ITS IMPLEMENTATION USING THE EXAMPLE OF THE LABOR MARKET OF THE REPUBLIC OF TATARSTAN
Abstract. The article examines general and specific approaches to developing an information and analytical resource for risk management and methods for its implementation. Using the labor market of the Republic of Tatarstan as an example, it synthesizes general approaches that enable the development of a high-quality information and analytical resource in response to requests from management structures; clarifies the stages of measures for making economic decisions based on the information and analytical resource; discloses an algorithm for implementing the information and analytical resource in employment policy risk management; classifies the risks of the information and analytical resource; reveals existing approaches to classifying indicators of labor market economic security; and examines the specifics of developing the information and analytical resource.
Keywords: economic security, information and analytical resource, risk management, labor market, risks.
Boboshko Vladimir Ivanovich,
Doctor of Economic Sciences, Professor,
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology,
Russia, Yoshkar-Ola;
Professor, Department of Economics and Accounting,
Kikot Moscow University of the Ministry of Internal Affairs,
Russia, Moscow
Email: v.boboshko@mail.ru
Solonitsyn Alexander Andreevich,
Postgraduate Student,
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology,
Russia, Yoshkar-Ola;
E-mail: kbua@inbox.ru
ADAPTING SMALL BUSINESSES TO TAX CHANGES AND THE ECONOMIC SLOWDOWN IN 2026
Abstract. This paper examines the mechanisms by which small businesses adapt to changes in the tax system and the decline in economic growth in 2026. Institutional, fiscal, and financial-economic factors that determine the sustainability of the business sector are identified. The need for a transition to formalized models of financial management and the digitalization of accounting processes is substantiated. A model for small business adaptation has been developed that enhances its sustainability and competitiveness.
Keywords: small business; tax changes; tax administration; economic growth; financial sustainability; government support; adaptation.
Kudryavtsev Konstantin Aleksandrovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Professor of the Department of Agricultural Engineering, Production Technology, and Processing of Agricultural Products
at Mari State University.
Russia, Yoshkar-Ola
E-mail: kudryvtsev_konst@mail.ru
Chilikov Dmitry Nikolaevich,
Postgraduate
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: chilikov999@mail.ru
TRANSFORMATION OF THE RUSSIAN STOCK MARKET AS A FACTOR OF ENSURING ECONOMIC SECURITY
Abstract. This article examines the key areas of transformation of the Russian stock market under sanctions pressure in 2022–2024 and their impact on the state's economic security. It is argued that structural changes in the market—the rapid substitution of non-residents by retail investors, the intensification of initial public offerings (IPOs), the digitalization of infrastructure, and a focus on domestic capital sources—are dual in nature: they create both new tools for ensuring financial independence and specific threats to market stability. A classification of economic security threats arising from stock market transformation is developed. Directions for public policy are proposed for balancing market development goals and ensuring economic security, taking into account the adopted national targets for doubling capitalization by 2030.
Keywords: stock market, economic security, structural transformation, retail investors, financial infrastructure, sanctions pressure, capitalization.