Aim. To show the acceleration of diversification of trade relations diversification of Central­Eastern European (CEE) countries in crisis periods (2009-2012, 2017-2023) and to determine the importance of Russia in this process.

Objectives. To analyze the dynamics of the main indicators of trade of CEE countries with some regions of the world, including China and Russia.

Methods. The authors applied such research methods as statistical analysis, generalization, description and graphical modeling.

Results. The results of the analysis show that as the foreign trade potential of the European Union (EU) closed market is exhausted, CEE countries are forced to diversify their trade rela­tions, expanding them towards other regions of the world.

Conclusions. The diversification process intensifies in times of crisis, when conditions for regular cooperation within the EU deteriorate due to the economic downturn. This can be traced back to the global financial and economic crisis of 2008-2009 and is happening now (2022-2024), in the context of geopolitical tensions. Along with the decreasing share of the EU in the CEE countries' trade turnover, their trade interaction with other regions, mainly with Asia, is ex­panding. Among the countries targeted by the CEE diversification vector, one can single out China with the largest volume of mutual trade and Russia, whose importance has sharply de­clined in recent years due to the harsh sanctions imposed against it.

Aim. To substantiate the method of estimating the entropy of the sectoral structure of the economy and on this basis to develop methods of analyzing its sectoral development.

Objectives. To define the essence of sectoral entropy of socio-economic systems; to consider the approaches to its assessment and the relationship between the entropy of industries and average per capita gross domestic product (GDP) with the structure of value added of industries of the economy.

Methods. To achieve the set goals, the general scientific methods of analysis, synthesis, comparison, generalization, as well as methods of statistical data processing were applied.

Results. The expediency of using a probabilistic approach to the estimation of entropy of homogeneous economic structures, which with their development changes according to the exponential law, is substantiated. The position that it is reasonable to estimate the entropy of a homogeneous structure by the averaged sum of entropies of its elements has been argued. The boundary values of the entropy of a homogeneous structure are established. The exponential relationship between the entropy of industries and average GDP per capita and the structure of value added of industries, industry entropy and the share of net taxes on production and imports in the GDP structure has been determined.

Conclusions. The identified features of sectoral development of the economy constitute a theoretical and methodological basis, which allows us to establish the significance of influencing factors. This is necessary for sectoral regulation of the economy.

Aim. To analyze the implementation of the social pillar of sustainable development (SD) with a special focus on Russia and China, and to examine the progress made by both countries on the Sustainable Development Goals (SDGs) defined by the United Nations (UN).

Objectives. To assess progress in achieving the SDGs in such areas as poverty and hunger eradication, health and education development, gender equality, reduction of inequality both domestically and globally; to compare approaches and results achieved by Russia and China in the context of the SDGs; to identify common achievements and unique challenges faced by both countries in the process of realizing the social component of SD.

Methods. The analysis is based on the comparison of official data, publications and reports on Russia's and China's successes in implementing SDGs. Qualitative and quantitative research methods were used to assess the degree of goal fulfillment in both countries, and comparative and analytical approaches were applied to identify and interpret the key factors influencing successes and obstacles to achieving sustainable social development.

Results. Russia and China have made significant progress in realizing some of the SDGs, including poverty reduction, improving access to quality education and health care, and promoting gender equality. However, both countries face a number of challenges. Among them are inequality and internal regional differences. The article traces the differences in the approaches and strategies of Russia and China in realizing the social component of SD.

Conclusions. Russia and China have made significant progress in realizing SDGs, but they still face a number of challenges. The comparative analysis reveals both common and unique strategies and problems in the realization of the social component of SD. Further progress on the SD path will require both countries to adapt their approaches to the emerging challenges and international cooperation within the global SD framework.

Aim. To study the elements and main features of the Due Diligence procedure, including mandatory and additional stages of due diligence of Russian companies, as well as taking into account the peculiarities of the Russian legislation and regulatory bodies.

Objectives. To perform an in-depth theoretical analysis of the main tasks of the Due Diligence procedure in M&A of enterprises; to develop proposals for improving the methodology of the Due Diligence procedure in the Russian Federation (RF).

Methods. The authors used general scientific research methods, including data collection and processing, content analysis, generalization, systematization, analysis of legislation and legal practice in the field of mergers and acquisitions, as well as the experience of Russian enterprises in conducting the Due Diligence procedure.

Results. The Due Diligence procedure is an important stage of corporate transactions in the M&A process in Russia. The article shows that one of the key features is the necessity to take into account specific legal and tax aspects of the Russian legislation when conducting due diligence. It is necessary to take into account not only the risks, but also the influence of state regulators and regulatory bodies on the results of the transaction. Based on the results of the analysis and systematization of the information obtained, general methods and recommendations in the course of the Due Diligence procedure were determined. The statistical data on M&A transactions in Russia are considered, the attention is emphasized on the importance of Due Diligence at the rapid growth of M&A transactions. It is proved that the Due Diligence procedure increases the transparency of Russian companies and contributes to the improvement of the investment climate in the country.

Conclusions. The study of the peculiarities of Due Diligence in M&A in Russia allows us to focus on the importance of legal analysis, financial and economic evaluation, as well as personnel and corporate culture assessment. Legal analysis provides an opportunity to identify and assess legal risks and problems related to the company's operations. Financial and economic analysis and audit help to identify and assess financial risks and problems, current and potential. Personnel and corporate culture assessment helps to understand how well they are aligned with the business objectives and strategy of the transaction. All three areas of assessment must comply with the requirements of domestic legislation and take into account the specifics of the labor market in Russia. A proper Due Diligence assessment of all three areas will help to detect possible risks and problems related to legal, financial and personal aspects of the company's activities, as well as provide a reliable basis for making correct and informed decisions regarding the M&A transaction.

Aim. To identify how leadership, strategy, technology, and organizational structure complexity influence organizational adaptability and what is the role of leadership in this process.

Objectives. On the basis of dynamic capabilities theory to study adaptive processes of modern organization; to investigate the influence of innovation, strategy and complexity of organiza­tional structure on organizational adaptability processes; to show the influence of leadership on adaptive processes.

Methods. The article is based on a sociological study, which was carried out on the basis of online surveys of 245 respondents. Structural modeling was used to test the hypotheses.

Results. The study revealed that strategy and technology influence the level of adaptability of the organization, and leadership, mediating the influence of strategy, technology and complex organizational structure, simplifies the processes of adaptation of the organization. Due to the influence of leadership, the complexity of organizational structure does not hinder adaptive processes. Organizational adaptability using leadership is effective in organizations where intel­lectual capital exists.

Conclusions. Strategic leadership techniques promote organizational adaptability. The leader uses a leadership style that aligns tasks and focuses on relationship approaches that lead to adaptive change in the organization.

Aim. To identify the role played by organizational culture in material and non-material stimulation of employees.

Objectives. To describe and structure the key components of organizational culture; to disclose the concept of organizational climate and identify its relationship with organizational culture; to characterize the influence of the type of corporate culture on the prevailing type of incentives.

Methods. The conducted research is based on the descriptive method, analysis and comparative method. Innovative, systemic and scientific approaches were applied as basic ones.

Results. In today's highly turbulent global economic space, the survival of a company serves as an essential element of its strategy. Within the framework of counteraction to destructive forces from the external environment it is the organizational culture that today acts as a staple that allows to maintain the company at the proper level. In the context of understanding the essence of organizational culture, the authors adhere to this approach. The author's definition of the concept under study is given in the article. The approach based on the position that organizational climate is a part of organizational culture is presented. The influence of the type of corporate culture on the prevailing type of incentives is estimated.

Conclusions. The study of organizational culture as a process reflects the understanding that each type of it has its own peculiarity. Practically there is no strictly defined type, especially since each company creates an individual organizational culture. The article traces the understanding that in the formation of organizational culture should pay close attention to the role played by one or another of its type in the material and non-material stimulation of employees.

Aim. Consider the specifics and features of quality cost models by A. Feigenbaum, J. Juran, F. Crosby in the context of increasing the efficiency of cost management.

Objectives. Describe Joseph M. Juran's model (Juran's Spiral); classify quality costs by J. Juran — A. Feigenbaum; describe the classification of costs by F. Crosby.

Methods. This work uses general scientific research methods: deduction, induction, generalization, comparative analysis, synthesis (unification), study and theoretical analysis.

Results. In the modern economy, product quality plays a critical role, influencing the competitiveness and stability of the country's economic system, which makes quality management not just a formality, but a strategic necessity. Active implementation and development of quality systems is considered by enterprises as a means to improve reputation, increase market share and strengthen customer loyalty, and such systems help reduce costs by preventing defects and optimizing processes.

Conclusions. An analysis of quality cost models was carried out as one of the key methods in increasing the economic efficiency of the organization. In modern quality management practice, special attention is paid not only to the identification and assessment of quality costs, but also to their role in the process of making managerial and technical decisions. This is especially true when planning the production activities of an enterprise. Quality cost analysis is becoming an important tool to help management formulate economically sound decisions.

Aim. To determine the degree of concentration of the leasing market in Russia.

Objectives. To calculate the leasing market concentration index; to assign the level of monopolization to each of the leasing market segments and justify the difference in the obtained levels; to formulate promising directions for further study of the leasing market concentration.

Methods. The author used empirical and analytical methods of research. The author calculated the Herfindahl-Hirschman index to determine the level of concentration of the market as a whole and in terms of segments to verify the hypotheses put forward in the research about the presence of monopolization in the market of leasing services in Russia and different levels of concentration in the segments of the leasing market.

Results. The market of leasing services in Russia is not highly concentrated, despite the presence of major players that occupy a significant market share: the top-3 account for about half of the market volume, the top-10 — 80%. In segments that do not require large amounts of financing, such as special equipment, buses and trolleybuses, and trucks, there is insignificant market concentration. Segments with larger deals, such as real estate, aviation transport, ships (sea and river), are highly concentrated.

Conclusions. Contrary to the opinion of some market participants about strong concentration of the leasing market, there is no such concentration in the Russian market. High concentration exists only in the segments in which the average transaction check exceeds the capacity of a number of small lessors to provide financing.

Aim. To determine the background and prospects of the Russian Federation's (RF) transition to settlements in national currencies in the context of changes in the world monetary and financial system.

Objectives. To analyze the current state of the currency market of the Russian Federation in terms of currency structure and main instruments; to identify the reasons for the transformation of the currency market of the Russian Federation; to characterize the prerequisites for the transition to settlements in national currencies in foreign trade; to assess the prospects of such a transition and its impact on the currency market of the Russian Federation in the context of the latest trends in the development of the global monetary and financial system.

Methods. With the help of general methods of scientific cognition, graphical analysis the current state, dynamics and structure of the currency market of the Russian Federation in the conditions of sanctions are considered. In addition, the article assesses the background and prospects of the Russian Federation's transition to settlements in national currencies in view of the new trends in the development of the world monetary and financial system.

Results. In 2022, after the economic sanctions against Russia were imposed, the state was forced to accelerate the process of transition to settlements in national currencies with major trading partners, and the domestic currency market underwent a significant transformation. In the conditions of digitalization of the financial sphere and the development of central bank digital currencies (CBDCs) , the introduction of international settlements using the digital ruble seems to be a promising direction.

Conclusions. The period after the sanctions against the Russian Federation were imposed (2022) is marked by significant changes in the domestic foreign exchange market, primarily associated with the gradual displacement of world currencies (primarily the dollar) and their replacement by the ruble and renminbi. In general, this trend reflects the state of the RF foreign trade. With the reduction in the volume of the local foreign exchange market and the withdrawal of Western players, the government is taking measures aimed at preserving the potential of the foreign exchange market. A promising direction for international settlements under sanctions is through CBDC. However, the implementation of such a system will take years, during which the financial system of the Russian Federation will have to preserve its potential in isolation from Western financial markets.

Aim. To identify the correlation of the narratives “organizational culture” and “organizational behavior” with the metanarratives “economism” and “disciplinary society” as belonging to a single civilizational space.

Objectives. To trace the historical conditionality of the emergence of the concepts of “organizational culture” and “organizational behavior” as concepts and norms of disciplinary society; on the basis of these concepts to convey the desire to develop optimal technologies of social engineering to rationalize work.

Methods. The author applied general scientific methods of textual and comparative analysis, synthesis, as well as basic principles of historical and philosophical method of research.

Results. The unity of value and semantic assumptions between the concepts of “organizational behavior” and “disciplinary society” is shown. The most important tools of influence and control of disciplinary society, in particular panopticism, are also used to form organizational culture. Individual self-control — “technique-self” — is generated by people due to their realization of total control over themselves. A person controls himself if he wants to be a unit of society or labor collective. This is the basis for such forms of social engineering as “organizational culture” and “organizational behavior”.

Conclusions. The idea of a disciplinary society is that the outcome of human socialization would be the controllability of man over the socio-political institutions of domination. Man's controllability of power becomes a condition of his usefulness, including economic. However, the task of organizational culture is to find ways in which a person, being disciplined within the framework acceptable to society, retains the desire for creativity, which is necessary for society and its institutions as a condition for development.

Aim. To determine the degree of influence of the sanctions policy on the inflation dynamics of Russia within the framework of the monetary policy.

Objectives. To review the current trends of sanctions policy as a non-monetary factor of inflation; to assess the degree of impact of sanctions on the inflation rate in Russia, taking into account a number of other factors on the basis of macroeconometric modeling in the short term; to substantiate the recommendations for taking into account non-monetary factors of inflation for the implemented monetary policy.

Methods. To analyze the current state of sanctions policy as a non-monetary factor of inflation, the study applies comparative analysis and econometric modeling based on the vector autoregression model.

Results. On the basis of econometric modeling of the impact of sanctions on inflation dynamics, based on the data of Rosstat and Investing.com on the inflation rate, ruble/US dollar exchange rate, RTS index, oil prices from 2000 to 2023, we obtain the following results. Sanctions as a non-monetary factor has a significant impact on inflation dynamics. In turn, oil prices do not affect inflation dynamics in the short run.

Conclusions. Sanctions should be taken into account in the formation and forecasting of inflation. Oil prices do not have a significant impact on inflation, but it is important to take into account the volatility of the oil market when forecasting inflation dynamics. The struggle of the Central Bank of the Russian Federation (RF) with non-monetary inflation by monetary methods does not always lead only to a positive result. Therefore, the control of non-monetary factors of inflation should be carried out in the comprehensive work of macroeconomic policy, not only monetary policy.

Aim. To summarize the main mechanisms of regulating and limiting opportunistic behavior in the company.

Objectives. To study the tools to prevent opportunistic behavior presented in the studies of consulting companies; to establish which methods of identifying opportunism are more effective; to describe the main mechanisms aimed at reducing the risk of opportunistic behavior in the company.

Methods. The author applied methods of generalization of theoretical and practical base of mechanisms aimed at regulating opportunistic behavior, as well as processing and generalization of analytical materials of consulting companies and professional associations.

Results. In order to reduce the risk of opportunistic behavior in the company, it is necessary to build an effective recruitment process. Companies need a third-party or internal security service that will reduce the percentage of risk of hiring employees who are detrimental to the company. Companies should also develop preventive measures to combat opportunistic behavior of employees (rules of business conduct enshrined in an official company document, with which the employee should be familiarized). In order to detect opportunism expressed in the so-called shirking, you can install special software on the work computer and use pass systems to track the time of arrival and departure of the employee. In addition, it is necessary to competently build the process of introducing mechanisms to regulate the manifestation of opportunistic behavior in order to avoid organizational conflicts and resistance on the part of the workforce. Creation of an effective system of personnel motivation will draw the attention of personnel to the achievement of the company's goals, because, having achieved them, they will achieve the reward for the work done. This will reduce the risk of opportunistic behavior, and the formation of the personnel reserve of the organization will allow the management to reduce the level of opportunism expressed in the form of misinforming the employer, hiding the true objectives of staying in a new workplace.

Conclusions. In practice, there are many mechanisms for regulating and limiting opportunistic behavior of personnel. According to surveys of consulting companies, the first place is occupied by the policy of counteraction to corporate fraud, the second place is shared by the hotline and monitoring of suspicious activity, in which employees are involved by anonymous reporting of information. Then comes training for employees and company management, and data analytics. Tip-offs are used to detect 42 % of corporate fraud, with employees reporting illegal activities in 55 % of cases. Some companies conduct internal investigations, but almost 50 % of them do not respond to opportunism, including fraud.