Strengthening regulations for the thermal protection of buildings provided by building envelopes (particularly exterior walls) compels design and construction companies to apply new heat-insulating materials. The widespread application of such materials is hindered by the high cost and long payback period. Material characteristics such as durability, minimum installation cost during construction, and the consequent economic effects are equally important. Aim. This study analyzes the problem of insufficient returns when installing heat insulation in building envelopes (exterior walls). Results. It is well established that strengthening regulations for the thermal protection of buildings results in higher costs of heat insulation and consequently longer payback periods. Conventional methods using glass wool, polystyrene foam, and polyurethane can be applied for the heat insulation of building walls-provided the technoeconomic substantiation is sufficiently balanced. This study shows that the payback period for the additional heat insulation of building walls can be up to 25-30 years. Therefore, it is advisable to improve thermal protection of buildings during renovation or refurbishment. This study proposes other approaches to improve the thermal protection of residential and public buildings at minimum cost and to ensure greater returns and shorter payback periods for energy conservation measures.

This study performs a retrospective analysis of approaches to the theoretical justification of government economic policy measures in Russia, with due consideration of its priority development areas and an evolving political and economic environment. Aim. Using a situational and retrospective analysis approach, this study aims to substantiate ideas to improve government economic policy in Russia, taking into consideration its strategic development goals and its need to solve the problems of economic and societal modernization. Tasks. This study performs a retrospective analysis of approaches to government regulation and management of economic-particularly industrial-development, analyzes the current situation in Russia, and proposes means of increasing the efficiency of government economic policy based on the obtained results. Methods. This study uses general methods of scientific cognition (analysis, synthesis, and comparison), as well as comparative and retrospective analyses to systematize approaches to government regulation of innovative and technological development. This helps explain the enhanced industrial competitiveness and the modernization of the economy and society as a whole. Results. Stages in the development of Russian economic policy are identified, the impact of the economic reforms of the 1990s on industrial development in Russia is evaluated, requirements for economic growth and socio-economic development under modern conditions are systematized, and approaches to increasing the efficiency of government influence on the economy and industrial sector are proposed, including the implementation of reindustrialization policy. Conclusion. The innovative modernization of all components of the socioeconomic system in modern Russia is determined by a number of factors. Reindustrialization serves as the key tool in achieving this modernization, which should be implemented using special institutions adapted to the day-to-day realities, the accumulated experience of government regulation, and the management of the national economy. An integration of education, science, and production systems is paramount to the success of reindustrialization.

This study examines the expenditure patterns of Russian households at the current stage of development of Russia’s financial system. Aim. This study aims to identify components of households’ spending behavior and determine common problems, trends, and differences in the distribution of aggregate household income by group. Tasks. This study analyzes the methodological approaches to determine the nature of household spending using various transactions and statistical data on household expenditures and savings of households, identifies the specifics of income use according to the age of household members, and substantiates areas where external and internal factors affect the dynamics of household expenditures. Methods. This study uses general methods of scientific cognition to examine different definitions of individual expenditures in various aspects, identifies common expenditure parameters and differences depending on the objectives of grouping, as well as trends in the formation of their structure, which are characteristic of the current state of socioeconomic development in Russia. Results. The problem of correspondence between wants and capabilities and the specificity of want formation across different social groups determine the structure of total expenditures. An examination of the formation of significant conditions determining household expenditure structure is made difficult by the heterogeneity of household parameters, as a topic of economic relations. The behavior of different households or individuals in similar conditions may vary drastically. Each of them uses relatively equal opportunities for development, focusing on internal goals. Thus, factors that determine the structure of total expenditures need to be viewed from the perspective of their external and internal effects: social government policy, taxation systems for individuals, territorial factors, the real estate environment, the markets for currency, securities, and banking, the level of inflation, and commodity prices. Conclusion. Households are a special business subject unique for research. Decisions on household expenditures determine the stability of the financial system while also being affected by external and internal factors. Creating certain conditions through the development and application of adequate regulatory and organizational mechanisms that consider the specific features of a household would provide a background for the stable and predictable development of the national financial system.

The management efficiency evaluation in subjects of the Russian Federation is urgent now as activities of authorities of various level are directed to increase in the quality level of life of the population, providing favorable conditions for development of the territories, creation of prerequisites of forward development of citizens and society in general. Purpose. To estimate efficiency of management in subjects of the Russian Federation on the basis of the komparativny analysis of results of rating estimates. Tasks. To analyse rating results of the leading agencies, such as the Agency of political and economic communications, Laborator of regional political researches Higher School of Economics National Research University, the Center of information communications “Rating”, Medialogiya Information analyst company, Rating agency “RIA Reyting”, etc.; to reveal leading regions. Methodology. In work with the help of common methods of scientific knowledge, the comparative and statistical analysis results of rating assessment efficiency of management in subjects of the Russian Federation are systematized. Results. The carried-out analysis allowed to reveal leading regions and regions outsiders of Central Federal District of the Russian Federation on population level of living, to analyse efficiency of activities of heads of regions of the Russian Federation. Results of open Internet poll allowed to estimate directly efficiency of activities of heads of local government bodies of Kursk region, to determine the level of satisfaction of the population with activities of local government bodies of city districts and municipal districts. Conclusions. The carried-out rating efficiency evaluation of management in subjects of the Russian Federation reflecting results of the conducted research allows authorities to track dynamics of indicators of development of the subordinated territories on places, to precisely position itself among other subjects and to accept right, timely and high-quality management decisions.

The Russian economy has fallen behind in terms of technological development, despite numerous programs and strategies, as well as because priorities for innovative development, emphasized by the Russian government long ago, are now less evident. Aim . This study aims to examine the key aspects of innovative economic development through the lens of property reproduction and the quality of labor force as essential components of the society’s production. Materials. This study uses general methods of scientific cognition, results of foreign studies, and evaluation data provided by the Russian Federal State Statistics Service. Results. The methodological heterogeneity of the innovation policy is determined. An inherent problem of the management system, labeled “second-person opportunism,” is determined and substantiated. The study discusses the emerging threat of marginalization of a large part of the population, which comprises the country’s main labor force, finding that inefficient institutions often are reproduced during property reproduction.

This study aims to substantiate structural patterns in the development of small enterprises that are in the process of overcoming financial restrictions. Aim. This study aims to substantiate ways to remove financial restrictions during the manifestation of structural patterns in the development of small enterprises. Tasks. This study uses the author’s original approach to enterprise development restrictions and analyzes ways to remove financial restrictions and risk-factor assessments during the funding stages of small enterprises. Methods. This study uses general methods of scientific cognition to examine structural patterns in the development of small enterprises that are overcoming various financial restrictions, summarizes development funding programs for small enterprises, and presents the current stages of innovative development for small enterprises in a structured fashion. Results. Without a new, economically justified approach to structural patterns in the development of small enterprises in the process of overcoming financial restrictions, it is impossible to accomplish the following: • new economic relations powerful enough for entrepreneurial activity; • analysis of loans provided and the structure of loan programs for small and medium businesses; • improvement of government guarantees and a system of mutual lending for small enterprises; • increased implementation of regional micro-lending programs for small enterprises; • identification of the key types of financial restrictions (including a lack of quality credit scoring); • formation of a mechanism for risk-factor assessment during the innovative development of small enterprises, with due regard for the sequence of these stages, in accordance with the goals of each stage. Conclusion. Substantiation of the mechanism for riskfactor assessment during these small enterprise funding stages, with due regard for the sequence of innovative development stages in accordance with the goals of each stage, provision of insights into new economic relations that should involve improvement of government guarantees, a system of mutual lending for small enterprises, and increased implementation of regional micro-lending programs for small enterprises.

This study examines the development of broadband connections in developed countries and evaluates such advancements in the Russian Federation, in particular, the Ryazan region. Aim. Examining the experience and current state of implementation of broadband connections in countries with various levels of economic development allows for a comparative evaluation that can serve as a foundation for the future optimization of work in organizations in the Russian Federation. Methods. This study uses general methods of scientific cognition to examine the various issues of broadband connection development in a number of countries around the world, identifies trends in the application of broadband in various areas of socioeconomic development, and determines broadband’s major directions for future development. Results. Implementing broadband connections makes it possible for countries to overcome certain obstacles in their socioeconomic development and opens up new opportunities in the fields of education, healthcare, and employment. The use of broadband connections increases productivity and product quality, saves energy and material resources, takes environmental control to a new level, and ensures the fulfillment of the objectives of sustainable development. The level of Internet development in the Russian Federation leaves enough room for the transition from information and communications technology (ICT) development to the development of the digital economy, and broadband connections play a crucial role in this process. Conclusion. ICT and broadband connections, in particular, are vital for solving three problems of socioeconomic development: economic development, social integration, and environmental protection. The countries that implement broadband connections across their entire territory not only ensure a higher standard of living and quality of life but also gain a competitive edge in the global ICT market. The development of broadband access in Russia will contribute to the development of the entire ICT sector and provide a foundation for the future transition to a digital economy.

This study is aimed at substantiating and analyzing approaches to a rational organization of trauma care in the context of reforms in the Russian health care system. Aim. This study aims to provide a scientific substantiation of the preferred organizational model for establishing complex trauma care departments adapted to a major district hospital. Tasks. This study analyzes foreign and Russian managerial approaches to trauma care in relation to concomitant injuries, identifies their strengths and weaknesses, and provides a scientific substantiation of the preferred organizational model for establishing complex trauma care departments, adapted to a major district hospital. Methods. This study uses general methods of scientific cognition (analysis, synthesis, and comparison), as well as comparative and system analyses to establish managerial approaches to providing trauma care, focusing on increasing medical, social, and economic efficiency. Results. Specific features of foreign trauma care are determined. Russian practices of treating patients with concomitant injuries are critically analyzed. The impact of reorganization centers on the increasing effectiveness of trauma care is also analyzed. An organizational model for establishing complex trauma care departments, adapted to a major district hospital, is proposed. A quantitative and qualitative assessment of the parameters of this model is performed. Conclusion. The organization of health care, including trauma care, is developing in a number of directions, higher complexity being one of them. In modern conditions, trauma care requires not only medical but also social and economic components to improve organizational efficiency. The proposed organizational model for establishing complex trauma care departments at a major district hospital can be implemented.

This study examines the specific features of financial management at a small enterprise. Aim. This study aims to determine major problems of financial management at a small enterprise and proposes potential solutions in the context of patterns in the development of small enterprises. Tasks. This study analyzes factors that determine the efficiency and growth of small enterprises, defines the criteria for classifying an enterprise as a developing one (i. e., one with a potential for further growth that can be transformed into a medium-sized enterprise), and identifies major problems of financial management at a small enterprise, focusing on their causes and possible solutions. Methods. This study examines scientific papers and regulatory documents on small businesses, analyses the integration of statistical data and the results of the author’s observation of the activity of small, developing enterprises, as well as surveys of entrepreneurs. Results. The problem of financial management at a small enterprise is viewed in the context of increasing the efficiency of its overall operation. Of paramount importance are the entrepreneur’s personality and entrepreneurial talent, which are factors that determine the potential for the development of a small enterprise, as well as the need to successfully solve information problems to ensure further growth and business development. This study shows that the problems of financial management at a small enterprise are mainly due to the entrepreneur’s lack of understanding of the importance of reliable reporting of information for managerial decision- making. Inefficient managerial decisions stem from a misunderstanding of the nature of profit, its management, basic principles of accountability, the relationship between principal performance indicators in the context of limited time resources, and the ensuing inability to focus on the issues of financial management. The author believes that by addressing the information problem and by building a new management system, an entrepreneur should be able to focus on the crucial issues of business development and education in the field of financial management, which would lead to more efficient decisions and, consequently, better company growth.

The article examines the questions of VAT fraud in crossborder trade. Purpose. To analyze missing trader intra-community (MTIC) VAC fraud in Europe. Research tasks. To provide brief theoretical analysis of VAT in international trade; to examine current problems in the cross-border VAT fraud and main strategies to counter them; to estimate the MTIC VAT gap in EU countries in 2013-2014. Methodology. Comparative and graphical analysis Results. We found that among analyzed countries Italy had the largest MTIC VAT gap. It could be explained inter alia by the existing annual VAT returns (instead monthly and quarterly returns), which substantially complicates the process of quick detection of MTIC fraud. The significant increase of ratio of MTIC VAT gap to the VAT revenue was observed for the Czech Republic, which served as the main reason for fundamental changes in VAT reporting system in the country. Conclusion. The analysis of the theoretical background of VAT in cross-border trade in goods allowed us to determine both some main features related to the crossborder VAT fraud (organized crime, smuggling, money laundering and estimation problems) and measures to tackle them. We defined, based on the evaluation of current strategies aiming to reduce the possibilities of cross-border VAT fraud, the three main groups of such measures, notably, economic measures, institutional measures and procedural and technical measures.

This study examines the formation of individual (collective), conceptual, and spatial perceptions of a profession (specialty) through the example of human resource management (HRM) as an occupation. Aim. This study examines the conditions, factors, and specific features of the formation of individual (collective) perceptions of HRM as an occupation in different social and professional communities. Tasks. This study evaluates, summarizes, and categorizes individual perceptions of HRM as demonstrated by respondents who are directly or indirectly engaged in HRM at each step of the process of their individual professionalization. Methods. Associative evaluations of the individual (collective) perceptions of HRM are made using visual mediators (images [outlines] of geometric figures). The survey involves 1,083 respondents studying at four universities in a field of study including HRM. Interpreting the results (in the context of psychogeometry) enables the identification and categorization of the associative, figurative, and symbolic perceptions of respondents with regard to identifying the characteristics of HRM in terms of common, specific, or special attributes. Results. Stereotypical (common) perceptions of HRM practices, which reveal the general principles of human management in an organization, are dominant in individuals currently undergoing professional self-determination and professional self-identification. Individual perceptions of an individual’s future (current) profession (specialty) reflect professional value orientations that are typical for the field of study selected by the individual. Social and professional perceptions of a particular profession (specialty) that dominate a specific educational institution predetermine the trajectory of the development of an individual’s professional personality. As a person acquires their own experience in a particular professional activity, the theme of professionalism becomes actualized in their individual perception of the profession (specialty). Conclusion. The results of the study on the formation and development of individual (collective) perceptions of future (current) professions provide a foundation for branding and the brand management of the professionalization of a particular occupation. Implementing a branding system in the current field of HRM ensures the individual professionalization of human resource managers, who are in high demand among potential employers.