Aim. The work aimed to assess the effectiveness of the regional policy of the Komi Republic  in terms of achieving sustainable development goals, as well as to develop recommendations  for further progress towards a sustainable economy.

Objectives. The work seeks to assess the position of the Komi Republic in the sustainable  development ratings of the constituent entities of the Russian Federation (RF), to analyze  the measures implemented in the region to achieve sustainable development goals, as well as  to substantiate the directions for improving the regional policy in the field of environmental, social responsibility and ensuring high quality management.

Methods. The authors used general scientific methods, namely analysis, synthesis, and generalization. The assessments characterizing the position of the region in the sustainable development ratings were analyzed. Based on the study of statistical data, regional regulatory documents, and news sources, measures were identified to advance the Komi Republic towards sustainable development goals.

Results. The Komi Republic demonstrates stable progress in advancing towards sustainable development goals. However, there are also constraints, such as insufficient funding for environmental projects and limited use of digital technologies. It has been determined that the region has significant potential to improve its position in sustainable development ratings, subject to further implementation of environmental projects, energy saving programs, support for social initiatives, innovation, and infrastructure modernization.

Conclusions. The implementation of ESG agenda activities should be expanded in strategic documents for the region’s development, and more efficient use of digital technologies in their implementation should be ensured. It is also important to integrate sustainable financial instruments, such as green bonds, to attract additional resources to regional investment projects. Sustainable, balanced economic growth of the region is possible with a combination of an ecosystem approach to natural resource management and increased business involvement in solving social problems. All this will contribute to improving the quality of life and attracting investment to the Komi Republic in the long term.

Aim. The work aimed to justify the most effective tool for analyzing the national economy in the context of global transformation.

Objectives. The work provides detailed analysis and assessment of various methodological approaches to studying socio-economic development, highlights their strengths and weaknesses, and develops practical recommendations for applying the system-reproduction approach.

Methods. The methodological basis of the study includes an integrated approach that combines elements of comparative analysis, system-reproduction approach, econometric modeling, and forecasting. In order to achieve this goal, methodological approaches were analyzed from the standpoint of their applicability to the conditions of modern socio-economic development.

Results. The analysis of methodological approaches to socio-economic development revealed that each of them has advantages and limitations, depending on its focus and applicability to different aspects of economic processes.

Conclusions. The research conducted and the analysis of various methodological approaches to analyzing the socio-economic development amid global transformation revealed that traditional methodological approaches remain important and useful for a number of aspects but fail to fully account for the complexity and multi-dimensionality of modern global economic processes.

Aim. The work aimed to formulate the main research problem in the context of human-oriented economy, which key role is assigned to a human being and the satisfaction of their needs.

Objectives. The work seeks to reveal the relationship between human-oriented economy and the humanization of the economic system, to identify human-oriented economy using the black-box diagram, and to indicate the research problem for further investigation.

Methods. The authors used the scientific knowledge methods, namely the method of constructing concepts and the black-box diagram.

Results. The work presents the relationship between a human-oriented economy and the economic system humanization (a human-oriented economy is based on the principles of its humanization, aimed at producing reasonably required goods for the full development of a human, based on their triple nature). The work also determines the nature of the possible influence of humanization on a human-oriented economy (coincidence/confrontation of the ideologies of these phenomena). In addition, the understanding of a human-oriented economy is revealed using the black-box diagram (black box is a human-oriented economy, input parameters are human needs, output signals are satisfaction of needs, an inverter system is components of a human-oriented economy). The research problem is presented in relation to a human-oriented economy, while its solution will contribute to the human development and the economic system as a whole.

Conclusions. The research problem stated sets a benchmark for further study of the essence and nature of a human-oriented economy in order to construct its full-fledged theory.

Aim. The work aimed to analyze the possibility of transforming human and social capital assets while preserving societal value systems, using Saudi Arabia as a case study. It also assessed the impact of the new “human resource” on the successful implementation of the “Vision 2030” reform program.

Objectives. The work seeks to conduct a literature review in the context of the declared topic, identify the problems of generating and strengthening human and social capital assets, systematize theoretical and empirical research, select relevant statistical data presenting the main characteristics of human resources in Saudi Arabia, analyze the concept of “Vision  2030” and assess its intermediate results through the prism of human and social capital.

Methods. The study employed literature analysis in sociology and economics, synthesized empirical and theoretical knowledge, and conducted comparative analysis of statistical data.

Results. Saudi Arabia demonstrates a unique experience of transforming human and social capital assets in a short period. Owning to the competent actions of the country leaders to form actually and strengthen human resources, increase the level of identity, social cohesion, improve the standard of living of the population and strengthen the trust factor, the society, which was considered the most closed, “opened up” and took an active position, bringing economic benefits and making a significant contribution to the country’s development while maintaining the value systems. Consistent and successful implementation of the “Vision 2030” concept proves that in the new economic realities, human resources are the most valuable source of national prosperity and solid foundation.

Conclusions. Transformational economic reforms are possible without breaking the identity and cultural foundations of society, and their competent application provides an appreciable economic effect. Regular evaluation of “Vision 2030”, including comparative analyses, progress assessments, and reviews of interim results, are essential for monitoring socio-economic changes and identifying possible difficulties in developing a new human resource as the main economic driving force.

Aim. The article aims to formulate the prerequisites for the successful implementation of strategization in media enterprises.

Objectives. The work outlines general approaches to strategic management in modern conditions, substantiates the key principles for developing strategies tailored to media enterprises, and proposes a set of actions for the preliminary stages of developing a media enterprise strategy.

Methods. The research employs a systems approach, literature analysis, and the principles of historicism and industry-specific management of strategic development.

Results. The work established that the key principles of developing a system of media enterprise strategies include the principle of subordination which implies a hierarchy of the enterprise’s strategies, the principle of variability which implies the possibility of several alternative options for the direction of the enterprise’s development at each management level, the principle of interdependence which consists in the fact that the enterprise’s strategies represent an integral whole which parts differ in the level and direction of concretization of the basic direction of the highest order.

Conclusions. Either goal setting or analysis as the primary stage is typical for different stages of the enterprise’s life cycle. Their order is chosen according to the situation. At the stage of formation of a media enterprise, it is advisable to conduct analysis first, and goal setting should be performed at subsequent stages of its life cycle. At the same time, such a sequence does not affect the content of these stages.

Aim. The work aimed to formulate the main provisions of the concept of management accounting as an element of the corporate management system, addressing the needs of various stakeholders.

Objectives. The research explores the relationship between management accounting and other components of corporate management and develops the key provisions of the concept of management accounting such as goals, functions, tasks, strategies, and methodology.

Methods. The study employs analysis (to examine a number of provisions of the concept of management accounting) and synthesis to integrate the provisions into one concept.

Results. The article develops the basic provisions of the management accounting concept aimed at integrating its functions into the corporate management system, including the goal, objectives, functions, principles, strategies, and methodology, that ensure the generation of an integrated information environment. The concept takes into account the interests of both internal stakeholders (management, employees) and external stakeholders (investors, creditors, the general public). The management accounting is shown to support planning, organization, control, motivation, and coordination in the interests of sustainable business development, transparency, and trust.

Conclusions. Management accounting described in the article differs from traditional approaches by emphasizing stakeholder interests. Unlike existing methods focused primarily on internal analysis, the proposed concept expands the accounting functions, while integrating them into strategic and operational management processes. This study emphasizes the importance of creating a universal system that aligns with modern requirements for digitalization and sustainable development, increasing transparency, relevance, and trust of all categories of stakeholders.

Aim. The work aims to assess the impact of sanctions imposed by Western countries on the Russian leasing market.

Objectives. The article systematizes the stages of introducing sanctions against Russia, reviews the leasing market over time through the lens of introducing sanctions, characterizes the change in key indicators of the leasing market, and formulates the main trends of the Russian leasing market under sanctions.

Methods. The study employes empirical and analytical methods, including the calculation of statistical indicators reflecting leasing market dynamics. Aggregated tables and diagrams are based on data from the Expert RA rating agency to demonstrate the extent of influence of sanctions on the dynamics of the Russian leasing market.

Results. Being introduced in 2014 and 2022, the sanctions had a short-term negative effect. Then, due to the low base, the leasing market showed double-digit growth rates. The average annual growth rate of new business during the period of sanctions against Russia was 17.42%, and the total leasing portfolio was 13.60%.

Conclusions. The sanctions did not have a significant impact on the total volume of the leasing market. The opposite effect rather occurred due to their introduction.

Aim. The work aimed to develop a methodological approach to the analysis of different types of data that is used to transform the initial data of responses to questionnaires into quantitative estimates used to construct indicators that determine the structure of the historical memory of young people.

Objectives. The work seeks to develop a system of principles for constructing questionnaire surveys that enable to assess quantitatively the structure of complex socio-economic phenomena that are not interpreted unambiguously, such as historical memory or self-awareness of young people, as well as to generate methodological approaches to the analysis of different types of data measured in text representation, in order to transform their relatively comparable quantitative estimates.

Methods. The author used methods of content analysis, sociological survey, typology, grouping, classification and generalization, as well as multidimensional statistical methods.

Results. As part of this study, a system of principles for developing a questionnaire for assessing complex social phenomena, such as historical memory, was created. The approach to constructing the questionnaire is based on the modular principle, where each module serves to assess the corresponding indicator expressed in the form of a quantitative vector of indicator estimates calculated based on the survey questions. A methodological approach has been developed for converting different types of data in textual representation to a quantitative representation, which includes four stages. Software has been developed to automate the researcher’s activities in preparing typologies of respondents’ answers and quantitative analysis of qualitative information.

Conclusions. The methodological approach to the quantitative analysis of textual information of open-ended survey questions developed in this article expands the possibilities of sociological studies of historical memory. Quantitative estimates of the level of historical memory enable to assess the structure of the youth environment based on the level of historical memory and serve as a prerequisite for developing models for managing the historical memory of young people.

Aim. The work aimed to identify challenges in establishing conditions for the development of innovative entrepreneurship in Russia and to formulate scientific and practical recommendations to address these challenges.

Objectives. The work examined the process of creating conditions for the development of innovative entrepreneurship; considered the content of the innovation ecosystem and determined its elements; explored various views on understanding the problems associated with the formation of conditions for the development of innovative entrepreneurship and identified key ones among them; systematized the conditions taking into account the generation of their interrelations according to the innovation ecosystem elements and searched for directions for the implementation of measures stimulating the development of innovative entrepreneurship; developed scientific and practical recommendations in the field of forming conditions for the development of innovative entrepreneurship and creating a favorable innovative climate that stimulates the business activity of entrepreneurs.

Methods. The study employed general scientific methods, including logical and systemic approaches, as well as applied methods such as structural, systemic, and comparative economic analysis, incorporating statistical data analysis and graphical methods.

Results. The work systematized key conditions for developing innovative entrepreneurship, including institutional, infrastructural, regulatory, administrative, managerial, organizational, economic, and other factors, taking into account the formation of their relationships across the elements of the innovation ecosystem, and identified the key problems of their creation. The analysis of literary sources revealed the facts of insufficient development of the innovation infrastructure and not entirely rational organization of coordination of actions of entities of innovation relations, a shortage of qualified personnel involved in the production of innovations, and the lack of connections between a number of entrepreneurial structures and scientific organizations, a shortage of financial resources within the organization of state, corporate financial support, as well as high interest rates on bank lending to the scientific and technical sector, insufficient efficiency of investments in innovation, a low level of business activity of entrepreneurs and stimulation of demand for innovative goods, works and services, insufficiently effective institutional regulation of the innovative sector of the economy. The research proposed a set of measures to support entrepreneurial activity, grouped by fields of application within innovative activities. Scientific and practical recommendations in the field of creating conditions for the development of innovative entrepreneurship are proposed. They include measures to create a favorable innovation climate that stimulates business activity of entrepreneurs; educational, scientific and technological interdisciplinary integration activities within the development of international partnerships between Russian and international entities engaged in innovation activities, implemented based on mutually beneficial international transfer of advanced technologies with friendly countries; tax incentives for innovative entrepreneurship; administrative measures aimed at involving insurance organizations and financial and lending institutions, and exchange trading marketplaces in innovation processes; measures to improve the level of interaction between entrepreneurs and scientific structures and increase the effectiveness of cooperation with the higher education system.

Aim. The work aimed to theoretically substantiate the development of an algorithm for managing the end-to-end process of creating and launching high technology products using the Smart-Stage-Gate approach.

Objectives. The work studied the process of creating and launching high technology products in modern conditions; identified the problems and restrictions of this process, and justified the need to apply the algorithm proposed in the article for managing the end-to-end process of creating and launching high technology products based on Smart-Stage-Gate.

Methods. The author used a comparative and logical analysis of theoretical concepts for managing the processes of creating and launching high technology products; applied systematization and generalization of the advantages of the algorithm proposed in the work for managing the end-to-end process of creating and launching high technology products on the market based on Smart-Stage-Gate.

Results. In order to improve the efficiency of science-based enterprises, the work highlights the advantages of the algorithm for managing the end-to-end process of creating and launching products based on the Smart-Stage-Gate digital model, and proposes the author’s methodology for assessing risks at each stage of the process, which has a significant impact on the development of a new product. It also substantiates the assertion that the most important conditions for the correct management decision in managing the end-to-end process of creating and launching the high technology products based on the Smart-Stage-Gate digital model for enterprises operating in industries subject to rapid technological change are the digital transformation of the management model, customer requirements, the internal potential of the enterprise, and access to knowledge and the necessary resources.

Conclusions. The use of the proposed algorithm, description of the capabilities of all stages, information flows, and risk assessment methods in the implementation of the algorithm for managing the end-to-end process of creating and launching high technology products will result in the promptness and efficiency of solving problems arising in projects, as well as in a stronger position of the company

Aim. The work aimed to develop an approach for assessing the significance of regional differentiation in ensuring the economic security of the Russian Federation (RF).

Objectives. The work analyzes the evolution of theoretical ideas on economic security, explores approaches for assessing the impact of regional differentiation on sustainable economic development and their legal consolidation, and structures the risks of economic security caused by the increase in regional differentiation.

Methods. The study employed comparative and historical analysis, monographic and legal research methods, and structural and graphical modeling.

Results. The article proves that high regional differentiation is a critical factor affecting eco[1]nomic security both for individual regions and the country as a whole. While differentiation is historically present in all states, its manifestations vary. In Russia (earlier, in the USSR), regional differentiation has traditionally been pronounced, which is due to the significant number of regions that constitute the country, as well as the diversity of their inherent economic conditions. Recent economic instability, exacerbated by the COVID-19 pandemic and anti-Russian sanctions, has intensified threats to economic security linked to regional differentiation.

Conclusions. Socioeconomic regional differentiation significantly exacerbates economic imbalances. Reducing this differentiation would enhance economic security, improve living standards, foster social harmony, and mitigate potential conflicts associated with the uneven distribution of goods and resources. This requires interdepartmental cooperation at the federal, regional, and municipal levels, as well as active involvement of public organizations and businesses in regulatory efforts in the subject area.

Aim. The work aimed to determine the prospects for the development of digital government amid ongoing digital technological advancements.

Objectives. The work seeks to identify general trends in digital government development, determine existing support strategies in the process of its development, and reveal the achievements and challenges of digital government development in China.

Methods. The study employed statistical data analysis, comparative analysis, deduction, induction, and causal analysis.

Results. The work traces the trends in digital government development worldwide, including program documents and data summaries. The current situation of digital government development in China is analyzed, with key problems identified. The author emphasizes the need for digital transformation of public administration.

Conclusions. The article presents the opportunities for digital government development based on solving the identified problems. These include legal and institutional contradictions and limitations, low levels of synergy and cooperation between government agencies, and insufficient technological development and use of resources containing user data.