The public sector found in a modern market economy incorporates business elements in its activities. Commercialization affects the social sphere as well, even touching the housing and utilities sectors. The trend is global, most prevalent in countries with a more liberal economic model. Despite differences among Russian experts, the modernization of the public sector is also happening in Russia. Aim. Optimizing social sphere management and improving its efficiency is one of the most crucial problems of a post-transitional economy. This study is aimed at identifying trends in the management of key industries within the housing and utilities sectors. Tasks. This study analyzes the current state of the housing and utilities markets, identifies key factors of its workings, and provides recommendations. Results. The conclusions and recommendations provided in this study are rather general in nature. Nevertheless, the problems and inconsistencies in the management of the examined sectors are identified, the current state and prospects of reforms conforming to the requirements of a market economy are analyzed.

This study is dedicated to developing methods for the assessment of the digital divide and informatization level in municipalities through the example of the Ryazan region. Aim. The existing methods for the assessment of the development level of the information society, based on international indicators, are used for assessing the level of informatization of the territorial entities of the Russian Federation. The assessment is based on statistics provided by the Federal State Statistics Service and Federal Ministries. In general, these methods successfully do their part. However, due to the enormous size of the territorial entities of the Russian Federation, municipalities differ significantly in terms of the level of socioeconomic development. Not taking this aspect into account during informatization results in widening the digital divide and, as a result, social inequality. The differences and peculiarities in the development of municipalities requires a differentiated approach to solving informatization problems, and this requires an objective assessment of each municipality according to several indicators. Methods. This study uses general methods of scientific cognition to examine in various aspects the existing methods for assessing the level of information development and identifying drawbacks. In addition, it identifies trends and determines major indicators and their criteria, based on the analysis and synthesis of socioeconomic development indicators of municipalities within the Ryazan region. Results. A methodology for assessing the informatization level of municipalities is developed. The crucial indicators of the level of information development for municipalities are determined. The developed methodology makes it possible to assess each of the 25 municipalities in the region, comparing them with other regions. Moreover, the effort permits the identification of positive and negative aspects of regional development, assessing the level of inequality both by individual indicators and by a sole integrated indicator. The methodology and the indicator matrix can be further expanded and supplemented with new indicators, depending on the changes in the assessment objectives and economic environment, which make it possible to predict changes in the integrated indicator when another specified indicator changes its value. Use of current information provided by regional ministries and statistics departments make it possible to reduce assessment delay to 6 months-instead of 2.0 to 2.5 years-using existing methods. Conclusion. Implementation of a digital economy program facilitates not only an attainment of socioeconomic development and quality of life similar to the level of developed countries. It also strengthens a country’s position in the global market. However, development of the digital economy largely depends upon the development and informatization level of the socioeconomic environment. Continuous monitoring of its status, and the operational administrative corrective measures, require a qualitative assessment of the situation and any emerging issues. Implementation of the methodology developed serves as an objective tool for authorities to take administrative and financial measures aimed at improving performance at the municipality level of any territorial entity of the Russian Federation.

Despite government support over several decades, small- and medium-sized enterprises are not developing at the rate expected by the government. Standardization of lending products for these enterprises, and the lending process in general, significantly simplifies the procedure of assessing the borrower’s creditworthiness, lowers lending expenses, and serves as a solution to the existing problem. Aim. This study aims to examine the problems - and standards of lending - with regard to small- and medium-sized enterprises and develop a set of measures for increasing the availability of loans for these enterprises. Methods. This study uses general methods of scientific cognition, results of foreign studies and evaluation data provided by the Russian Federal State Statistics Service, and the All-Russian Public Organization of Small- and Medium-Sized Enterprises. Results. Lending standards for small- and medium-sized enterprises have the potential to solve the problems of borrowing for the subjects of small- and medium-sized businesses, which would in turn facilitate the transition of the entire banking system towards efficient approaches and tools for regulating the lending system. This study presents the results of examining the problem of lending to small- and mediumsized enterprises. A qualitative dependence between the lending policy with regard to these enterprises and their financial autonomy is established. Measures aimed at increasing the availability of loans accessible to these enterprises are proposed.

This study is dedicated to the issues of improving the quality management systems (QMS) of educational organizations, and increasing the quality of their educational services, by complying with the requirements of various families of ISO standards - based on the primary ISO 9001:2015 one. Aim. This study aims to investigate the possibility of implementing various ISO standards in the QMS of educational organizations and the benefits of such implementation. Tasks. This study identifies the measures of complex implementation (merging) of various ISO standards, with the purpose of improving the QMS of educational organizations and increasing the efficiency of educational services in general. Methods. This study uses general methods of scientific cognition (i.e., analysis, induction, deduction) to address issues associated with the implementation of various families of ISO standards into the current QMS of organizations. Results. We consider implementation of standards of various families to be a crucial measure for increasing the efficiency and competitiveness of educational services in general. In the case of educational organizations, it seems appropriate to speak of merging , i. e., when a QMS that has already been implemented and is operating according to the ISO 9001:2015 model might also serve as a basis for incorporating, expanding and developing the components of other ISO standards. Merging is possible based on ISO 10014:2006 - “Guidelines for realizing financial and economic benefits in quality management systems.” Implementation of this standard helps educational organizations determine the methodology for realizing financial and economic benefits. Another standard that is applicable in the field of education is ISO 9004:2009 - “Managing for the sustained success of an organization.” Implementation of this standard helped the authors determine a certain imbalance between the implementation of fundamental and supporting processes and the degree of maturity in the development of a general strategy and its implementation in an educational organization. Conclusion. Improvement of QMS through complex implementation of ISO standards-with the purpose of increasing the efficiency of both management systems and educational services-is feasible provided that the following conditions are met: (1) implementation of the elements of (at least) ISO 10014:2006, ISO 9004:2009, ISO 20121:2012 and ISO 22301:2012 standards with the subsequent merging of management systems (when a QMS built according to ISO 9001:2015 becomes a basis for incorporating and expanding elements of the other standards); (2) development of a general (corporate) strategy of an educational organization, its quality management policy and objectives in the field of quality (by level) with due consideration for the requirements of the above standards; (3) formation of a risk management system, classification of risks and compilation of an optimum register of risks of educational organizations with due account for the requirements and methods of the above standards (but not limited to them); and (4) consistent implementation of EFQM Excellence Models as one of the methods proposed by ISO 10014:2006 and regular self-assessment according to the methods of ISO 9004:2009.

Aim. This study examines the increasing theoretical and practical interest in utilizing the benefits of consumer value management - within the process of functioning and development of entrepreneurial structures - particularly those operating in the field of information-oriented and socially-oriented business. Materials and methods. Consumer value and the nature of its implementation in the management of enterprise development in St. Petersburg is analyzed. The case-study method is used for assessing existing enterprises and identifying their competitive advantages. Results. This study provides guidelines to select directions toward improving entrepreneurial activity, in order to perceive an enterprise’s competitive advantages in the light of specific market features and social significance of manufactured products.

This study assesses the current trends and specific features for the indirect taxation of cross-border transactions in electronic commerce. Aim. This study aims to examine the key elements of VAT taxes and customs duties in electronic commerce at the present stage. Tasks. This study identifies the main features of the application of VAT and customs duties in the taxation of international electronic commerce, outlines major problems in this field, and provides solutions. Methods. This study uses logical generalization, comparative, and graphical data analysis. Results. The development of the digital economy has significantly expanded opportunities to provide goods and services to consumers around the world without maintaining a physical presence in the consumer’s country. Indirect taxes on such transactions are often low or absent, which leads to a decline in budget revenues and breaks the rules of equal competition between resident and non-resident sellers. For economic agents, the lack of internationally-recognized standards of taxation results in increased risks of revenue loss and increased costs of compliance with tax regulations. For governments, this leads to risks of declining budget revenue and trade collapse, as well as increased administrative costs from trying to control a large number of low-value transactions. Conclusion. The key problem associated with indirect taxation in digital economy arises from trade in services or intangible products, where the consumer and the provider of services fall within different jurisdictions. Developed countries have adopted and implemented a series of practical initiatives aimed at minimizing the risks of fraud during cross-border transactions in electronic commerce. The primary focus of these initiatives is to ensure swift exchange of up-to-date information within tax and customs authorities guidelines, along with selective grants of preferential taxation for certain sectors of digital economy.

This study analyzes the specific aspects and characteristics of the cooperation between airport enterprises (AE) and airline companies (AC) in the transport market, provides a definition of the concept of “strategic cooperation between AE and AC,” examines the parameters and fields of strategic cooperation between AE and AC. It concludes that a strategy of cooperation between AE and AC must be developed as a concerted effort. Aim. This study aims to determine potential directions toward the development and improvement of operational efficiency of both airport enterprises and airline companies in the air transport market. Tasks. This study analyzes factors that determine the functioning of air transport enterprises, identifies the specific aspects of cooperation between AE and AC stipulated by the exigencies of management and operations, determines the parameters and fields of strategic cooperation between airport enterprises and airline companies, and analyzes the feasibility and necessity of developing joint strategies for AE and AC development. Methods. This study uses general methods of scientific cognition to examine various aspects of the specific features of cooperation between airport enterprises and airline companies, in order to determines major directions toward strategic cooperation with the express purpose of improving operational efficiency. Results. Factors that have a significant effect on the development and cooperation between airport enterprises and airline companies were selected and analyzed. Specific features (characteristic traits) of cooperation between airport enterprises and airline companies were examined. Parameters and fields of strategic cooperation between them were examined, making well-founded selection of a management model of strategic cooperation and joint strategy development for AE and AC development possible. Conclusion. Air transport is a complex system, the precision and efficiency of which dependson many factors. These include strategic cooperation of interrelated elements - airport enterprises and airline companies - and development of efficient joint development strategies.

This study aims to develop tools for the evaluation of innovative capacity of integrated industrial structures (IIS), which are an advanced form of organization of industrial production under the current economic conditions. Tasks. This study develops a methodology for the evaluation of innovative capacity of IIS, including the approach, stages and algorithm of evaluation. Methods. This study uses general scientific methods of analysis and synthesis, functional and structural analysis. A systems approach as well as statistical and analytical methods of information processing are used in the development of a methodology for the assessment of innovative capacity of IIS. Results. High innovative capacity is one of the factors of efficient innovative development of economic entities, yet at present there is no uniform understanding of this economic category. This study proposes an approach to the definition and evaluation of innovative capacity of IIS and develops tools for its evaluation, including a methodology that allows evaluating the innovative capacity of IIS with allowance for its specific aspects, such as integrity level and synergistic effect. Conclusion. Examination and evaluation of innovative capacity of IIS makes it possible not only to determine the efficiency of their innovative activity, but also to assess and predict the level of their innovative development, which is crucial to the development of the industrial and innovative policy of individual industries, regions and the economy as a whole.

Successful development of the functional assets of the fashion industry, which are a component of the creative economy, requires setting a specific basis and applying interdisciplinary knowledge. This study is the first to use financial strategy techniques as a scientific basis for the formulation of a development strategy applied to an individual asset - an innovative investment project in the fashion industry. Subject. Considering that the current public policy is aimed at industrial modernization, the consumer sector is of top priority. Aim. This study aims to examine the financial strategy development methods and implement them within the framework of an actual creative economic entity in the fashion industry. Methods. This study uses the techniques of V. L. Kvint’s financial strategy (2014) to formulate a development strategy for an innovative investment project in the consumer sector. Results. Financial strategy techniques play a major role in defining future projects. In a dynamic world, the internal and external environments of the strategy’s object should be thoroughly examined. A development strategy based on financial strategy techniques is formulated for an innovative investment project from a Russian design showroom “LOOK”© as an individual asset of a creative economy. For the purposes of the project, the study analyzes globallyexisting trends, specifically those found in Russia, which determine strategic priorities based on specific interests and values, thereby developing a strategy and strategic scenarios, and further proposing appropriate tactics.

This study is dedicated to examining the specific aspects of interaction between government authorities and enterprises as well as factors that affect the development of their relationship, specifying the concept of interaction in terms of theory, examining the strategies of interaction between these structures in the post-Soviet Russia, and identifying problems during their implementation. Aim . This study aims to identify characteristic Russian traits of the development of interaction between authorities and enterprises during the formation of the market environment. Tasks. This study examines the factors that affect the formation of the relationship between authorities and enterprises; specifies the concept of interaction between authorities and enterprises; examines the evolution of the strategies of interaction between authorities and enterprises. Methods. This study uses methods of systems and complex analysis of the structuring of the forms and mechanisms of interaction between authorities and enterprises. These methods make it possible to perform a sequential analysis of interaction between government authorities and enterprises and factors that affect the development of their relationship, and to identify the most distinctive interaction strategies. Results. Analysis of scientific literature dealing with the problems of formation of the relationship between authorities and enterprises makes it possible to identify the adverse factors of these processes, institutional peculiarities of their relationship in developed countries, and to determine strategies of their development in Russia. Conclusion. Over the last quarter of the past century, the relationship between authorities and enterprises became increasingly institutionalized, strategies of their interaction changed, and non-profit organziations of the business community were established. The nature of interaction between authorities and enterprises have shifted towards formalization and transparency of negotiations.