The presented study comparatively analyzes poverty and social inequality indicators in the constituent entities of the Russian Federation as a criterion of national economic security.

Aim. The study aims to identify trends and peculiarities in the dynamics of absolute poverty and inequality indicators in certain Russian regions (constituent entities), groups of regions, and federal districts, as well as their effects on national economic security.

Tasks. The authors systematize and analyze data on the level of absolute poverty and inequality in a number of regions, identify trends and peculiarities in the dynamics of absolute poverty and inequality indicators in certain regions, groups of regions, and federal districts, and determine potential interdependencies in the dynamics of absolute poverty and inequality indicators.

Methods. This study uses the methods of systems analysis, evolutionary institutional theory, and historical approach.

Results. The conducted study shows a high level of disparity between Russian regions in terms of absolute poverty and inequality. Over the examined 15-17 years, the level of disparity has decreased but remains noticeable, particularly in terms of absolute poverty. Regions with a poverty level above the national average are mainly located in the Southern, North Caucasian, and Siberian federal districts. In 2017, the level of inequality (Gini coefficient) was above the national average in four regions. Most Russian regions show the same tendency as the country as a whole: a decrease in the level of absolute poverty accompanied by an increase in the level of inequality.

Conclusions. Federal districts with a high concentration of regions with an increased level of absolute poverty need to develop a system of measures aimed at radically reducing this indicator. One of the crucial objectives of the national social and regional policy is to reduce the level of inequality. The five regions with the highest level of inequality account for 12% of the Russian population. The nine regions with the Gini coefficient higher than 0.4 in 2019 account for 24% of the population. Thus, almost a quarter of the Russian population lives in conditions of increased inequality. At the same time, in some regions the level of absolute poverty is decreasing at a lower rate than in Russia on average, while the level of inequality is increasing at a rate higher than the national average. This tendency is characteristic of the Smolensk and Pskov regions and Yakutia. In the long run, the current situation may lead to increased social tension and instability as well as depopulation of such regions. Considering that the Smolensk and Pskov regions are located along the national border, this problem poses a real threat to economic and socio-political security.

The presented study examines the perception and assessment of Polish claims for war reparations from the Federal Republic of Germany by the Russian society as represented in electronic media in July 2017 — August 2018.

Aim. The study aims to examine the opinion of Russian citizens on this issue and to assess their attitude toward any attempts to reconsider international agreements reached after World War II. Tasks. The authors review electronic media that address the issue of Poland’s claims for reparations from Germany; assess the trends and the prevailing opinion among the Russian society on this issue; analyze the opinion of Russian citizens and based on the obtained results predict the perception of the potential Polish claims for reparations from Russia for the damage dealt to Poland during military action in its territory in 1941-1945.

Methods. This study uses the methods of structural and statistical analysis as well as social forecasting of the impact of information published in electronic media on the public opinion of a neighboring country.

Results. Active discussion of Poland’s claims for reparations from Germany in electronic media was rather limited in scope. The interest in this topic was incidental, as evidenced by the level of meme reactions. The predominant reaction of Russian citizens to Poland’s demands for reconsidering international agreements reached after World War II as well as earlier agreements lies in the negative-indifferent spectrum. This study makes predictions and assumptions about how Russia’s official representatives may perceive the potential measures that may be taken by Poland in terms of any economic claims to Russia with regard to reparations for the war of 1941-1945.

Conclusions. The public opinion expressed in electronic media is reflected in the position of the country’s official representatives and fully corresponds with it. Russia’s public authorities appear to be uninterested in Poland receiving reparations from Germany, do not consider it to be a subject for discussion, and exclude the possibility of claims and demands to Russia in the context of this issue. The general tone of comments based on historical facts in the Russian media can be described as calm. At the same time, comments are not without sarcasm and criticism of Poland’s foreign policy.

The presented study analyzes world trends in the global renewable energy market in the context of complex impact on the Russian economy and examines peculiarities in the development of the domestic market of renewable energy sources (RES) in Russia.

Aim. The study aims to explore the peculiarities of renewable energy development in Russia in the context of global trends.

Tasks. The authors identify trends in the development of the global renewable energy market, analyze the impact of the global RES market on the Russian economy, and examine peculiarities in the development of the domestic RES market in Russia.

Methods. This study analyzes the works of Russian and foreigns authors on renewable energy, statistical data of New Energy Outlook 2019 and the International Renewable Energy Agency (IRENA), and analytical insights of the head of RUSNANO A. Chubais, who is also the Chairman of the Russia Renewable Energy Development Association.

Results. The global trend of RES development is steady, which will inevitably cause a decline in revenues from hydrocarbon exports from Russia in the medium term. In Russia, there are fundamental preconditions that make hydrocarbon energy efficient in the longer term than in Europe. This makes trying to catch up with other countries impractical, given that Russia has a natural advantage. The electricity industry is inertial and therefore should be created by the time parity is achieved, otherwise the economy will overpay for electricity that could be cheaper. Technological advancement in the global RES market establishes a base of scientific and technological developments in this field, which can be used in the Russian market, or upgraded to be used more efficiently in the domestic market, or exported. Hevel Group is an example of a company that has successfully implemented this strategy. Further development of RES in the world creates global demand for high-tech products in the field of renewable energy, which gives Russia an opportunity to switch from commodities exports to high-tech exports.

Thus, industrial development in the RES sector would make a significant contribution to GDP by manufacturing high-tech products, leading to the creation of a cluster that would combine science and education and facilitating the development of related industries and implementation of projects that were previously considered impossible or inefficient.

Conclusions. Global development of renewable electricity not only poses medium-term threats to the Russian economy, such as declining revenues from hydrocarbon exports, but also raises the possibility of economic reorientation towards high-tech exports. Development of RES in the domestic market is advisable to ensure the creation of the necessary base in Russia by the time grid parity is achieved.

Aim. The study aims to develop recommendations for overcoming the challenges of industrial policy implementation in the NWFD.

Tasks. The authors identify problems in the implementation of industrial policy and formulate proposals for overcoming them.

Methods. This study uses the methods of structural analysis of the economy, deductive generalization, and management system analysis.

Results. Analysis of the industrial development potential in the NWFD shows the need for a general industrial policy within the district. The perspective directions of industrial policy are determined based on the competitive advantages, economic specialization, and objective limitations of the NWFD regions. Problems that hinder successful implementation of industrial policy in the examined federal district are identified.

Conclusions. The main obstacle for industrial policy implementation in the NWFD is the lack of an economic management system in the macroregion. Industrial policy cannot be realized solely under the influence of market processes or through uncoordinated regional efforts. For it to evolve from an abstract, ephemeral entity and become real, there has to be a corresponding system of strategic management.

The presented study addresses the issues of improving the economic security of credit organizations and substantiates the authors’ position on the use of accounting and analytical information as a tool for making tactical and managerial decisions.

Aim. The study aims to identify the specific aspects of accounting and analytical support for the economic security system of a commercial bank and to assess the role of accounting and analytical information within the economic security system.

Tasks. The authors analyze the theoretical framework for examining the place and role of accounting and analytical information in the economic security system of a credit organization and examine the major aspects of accounting and analytical data that form the structure of the economic security system.

Methods. The methodological basis of this study includes analysis of scientific works of foreign and Russian scientists on the economic security of business entities and on the role of accounting in ensuring the economic security of credit organizations. The study also uses general scientific methods, such as analysis, scientific generalization, and comparison.

Results. The authors determine the correlation between accounting information and the economic security system and identify specific directions for improving the level of economic security of a commercial bank based on the specific aspects of the accounting and analytical system.

Conclusions. The level of economic security of a credit organization is expected to increase due to the specific aspects of accounting and analytical support.

The presented study aims to systematize approaches to the interpretation of the essence and structure of the financial market in theoretical and practical terms.

Aim. The study aims to determine the direction in which the substantive and analytical aspects of interpretations of the financial market are developing.

Tasks. The authors systematize modern approaches to determining the essence of the financial market, examine views and opinions on the functions of the financial market, and generalize approaches to breaking down the composition of the financial market. Based on the determined approach to structuring the financial market, the authors provide a generalized analytical description of the national financial market of the Russian Federation.

Methods. This study describes the results of the examination of modern development of the conceptual framework of the financial market in terms of determining its essence, identifying its functions, and describing its structure. It also analyzes the structure of the Russian financial market. For the analysis, the study uses data available on the official website of the Central Bank of the Russian Federation. Examination of empirical data is preceded by a detailed description of the essence of contemporary discussions on the development of financial market theory.

Results. The current methodological framework of development of the terminology of financial market theory are characterized. Approaches are identified for the following fundamental areas of theoretical research: determining the essence of the financial market, specifying the functions of the financial market, and forming the structure of the financial market. The structure of the Russian financial market is analyzed, and the area of emerging imbalances is briefly described.

Conclusions. The ongoing rapid development of financial markets requires theoretical concepts to be updated. The Russian theory of financial market development is currently characterized by the accumulation of new facts that are yet to be fully evaluated. Nevertheless, new practical experience facilitates discussion and scientific search for solutions to the problem of updating the theoretical concepts of the financial market to clear the path to its effective development.

The presented study analyzes the concept of management control as a modern tool of organization management and addresses the origins of management control, its problems and prospects of its development.

Aim. The study aims to offer a consistent insight into the concept of management control and prospects of its implementation at Russian enterprises.

Tasks. The authors conduct an in-depth study of the concept of management control, examine various concepts of its origins, and analyze the prospects and problems of its development.

Methods. The methodological basis of this study includes a review and analysis of the works of Russian and foreign scientists on the problems and prospects of the management control system. Results. Management control facilitates the support and execution of management functions across all levels of management (planning, accounting, analysis, control) and makes it possible to assess the situation before making management decisions.

Conclusions. Implementation of management control at an enterprise is a complex process that is crucial to the efficiency of operation. This study analyzes the advantages and major drawbacks of the management control system as well as prospects of its development and application in management practices.

Priority directions of the development of the socio-economic system determine the problem of adjusting the structure of factors that affect the realization of the resource potential of mining objectives of micro-level subjects. The main contradiction in this category of objectives is that the economic effects of digitalization can be represented through a wide range of effects of technological organization and planning of work of specialists in different business processes.

Aim. The presented study aims to develop a mechanism for forming the key factors of technical and economic analysis of projects on the digitalization of organizational and managerial objectives through the example of drilling operations.

Tasks. The authors analyze methodological approaches to substantiating the growth factors of organizational effects from the implementation of remote access systems and systems for monitoring the management of drilling operations; identify shortcomings and areas of concern in drilling business processes through the example of an oil and gas company; determine the major factors that cause problems in the management of drilling operations; develop a model of relevant management decisions for the corresponding business process, making it possible to conduct a spectral analysis of the impact of digitalization on the changes in the company’s socio-economic indicators.

Methods. This study is based on general scientific methods of cognition, methods of the theory of inventive problem solving and private methods of data clusterization, and approaches to formalizing managerial decision-making processes in the context of different degrees of uncertainty.

Results. In the context of the shifting socio-economic and political dynamics of factors for assessing the efficiency of extraction of mineral resources (particularly oil resources), it becomes increasingly important to find new methodological approaches to the justification of investment projects. Application of the basic postulates of the theory of inventive problem solving makes it possible to develop a mechanism for adapting the methods of a feasibility study to the major parameters of increasing labor efficiency in such business processes as drilling operations and office planning of production and marketing activities. Intermediate results of the study, which can serve as methods in their own right, include an approach to forming an objective tree for the implementation of the challenging tasks of strategizing the efficiency of drilling operations and a model of relevant management decisions. Particularly important is the result of solving this model - a matrix of the economic effects of management alternatives that allows for a spectral analysis of the impact of digitalization on changes in the socio-economic indicators of the company’s performance.

Conclusions. Global changes in the technological and technical framework of improving enterprise efficiency in the mining industry need to be reflected in the formation of a mechanism for assessing investment projects. A basis for its formation would include principles of identifying technical and economic parameters that are unique to the business process and should facilitate wider use of the methods and algorithms for modeling scenarios of management decisions and understanding their impact on the achievement of strategic goals in the subsequent iterations of the adaptation process. Implementation of the proposed mechanism would help to significantly increase the value of the effects of optimization of management tasks, adding them to the indicators calculated using investment analysis methods.

The presented study analyzes the existing methods for assessing the quality of financial management in public administration and identifies their strengths and weaknesses.

Aim. The study aims to develop theoretical approaches to assessing the quality of financial management in public administration.

Tasks. The authors analyze the existing methods for assessing the quality of financial management, identify their limitations, and propose efficient approaches to quality assessment.

Methods. This study uses economic, mathematical, statistical, and qualimetric methods as well as aggregation and mathematical analysis.

Results. The limitations of the methods that are currently used to assess the quality of financial management in public administration are identified. Directions for the application of new methods are proposed, making it possible to improve the reliability of financial management quality assessment.

Conclusions. A major drawback of the current models of financial management quality assessment is that quality indicators are assessed separately in several areas of financial management. The methods for plotting multi-parameter functions and optimizing them described and analyzed by the authors are not accurate enough for the task at hand. In this regard, a process control system based on artificial intelligence could be helpful. Unlike traditional methods, such a system would make it possible to obtain and adjust the quantitative parameters of financial management quality.

Aim. Analysis of features and dynamics of development of private financing of healthcare in the world and in the groups of countries; identification of tendencies, as well as the most suitable areas of development of private healthcare financing.

Objectives. Identification of dynamics and structure of expenses for healthcare; study of the factors determining development of the healthcare private healthcare providers; characteristic of the healthcare private sources of financing; analysis of the structure of private healthcare expenses in different groups of countries; detection of the most prospective and effective areas of development of the healthcare private financing; definition of the main criteria of the government policy for raising private funds to healthcare and analysis of the role of state in establishing tendencies of development of the healthcare private financing.

Methods. Methods of logic, statistical, comparative analysis; synthesis; deduction and induction were used in the research.

Results. Willingness of the government of the number of countries to increase accessibility and quality of the health services rendered to population without violation of the principles of equality and social equity, development of human medicine, enhancement of the social value of health, as well as people expectations from the healthcare system, social and demographic changes in the world result in growth of the absolute and relative indicators of financing of the area concerned. The healthcare private services are enlarged. Increase of expenses for this area is observed in the conditions of both economic growth and economic crisis, though some reduction of expenses to healthcare is obvious for crisis. Analysis of the structural dynamics of expenses allows detecting the most significant growth of private payments in comparison with the state ones in the periods before crisis, after crisis and in crisis. At the same time the state/insurance share of expenses for healthcare is kept constant (about 73 %), the tendency of the private financing expansion is obvious, which is stipulated by the legal changes, revisions of the social package and introduction/enlargement of costs division. The highest growth was detected in private insurance.

The crucial factors for raising private investments in the area concerned include economic development of the country, absolute and relative indicators of the state financing of healthcare; volume, structure, quality of the health services rendered within the national insurance; elasticity of the state and private expenses per revenue; as well as features of the country (cultural, historical, geographical, political, and social). At the same time, specificity of the health services as a product and the market of health services require mandatory state regulation of the private providers operation. Spreading of private payments, according to the experience, reduces access to health services, deteriorates population health indicators creating threats to the national safety and prerequisites for healthcare expenses increase in the future. High expenses for health services, loss of profit can result in financial disasters, which are observed in both developing and developed countries. Analysis of the sources of private financing demonstrates that voluntary health insurance and co-payments are the most aligned and effective types of private payments. Therefore direct and informal payments cannot be an alternative source of financing. They are used as the main mechanism for raising private capital only in developing countries; however, are typical to developed countries to a certain extent. The most reliable and effective types of private payment — private health insurance and co-payments are used in the countries with high and medium level of income.

Conclusions. Analysis of dynamics and structure of expenses for healthcare shows that the growth of private expenses for healthcare exceeds the growth of the state expenses, this tendency is the most vivid in the crisis and post-crisis periods. Expansion of private financing is initiated by the state to a certain extent. The government policy in raising private funds includes formation of additional source of financing without violation of the principles of social equity, solidarity, equality and accessibility of the health services for the citizens of the country. This means increase of the share of the government financing and improvement of criteria of setting priorities when selecting health services in the state free package, reduction of the share of direct and inofficial payments and stimulation of expansion of voluntary health insurance and co-payments introducing new mechanisms for improving the social equity and equal access.

Aim. The presented study assesses the feasibility of using the methods of ecosystem-based management to create innovative and digital ecosystems with the purpose of ensuring sustainable innovative technological development of the economy, global technological leadership, and reproduction of technologically advanced directions of development and innovative environment.

Methods. This study uses systems analysis and an ecosystem approach to examine the forms and methods of interaction between the subjects of innovative and digital ecosystems.

Results. Analysis of changes in the science and technology policy of the Russian Federation shows that ecosystem-based management of innovative technological development currently provides support for innovations in the priority sectors of the digital economy as well as flexible measures to engage state corporations in solving the problems of the global innovation market, and creates a favorable innovative environment for the development of technologically advanced industries in the future.

The degree of development of the service sector has become the key indicator of social development. Systems for new services are designed using business planning. A business plan makes it possible to use the available resources efficiently and adequately, serving as an effective management mechanism. The presented study identifies the specific features and solves the problems of developing a business plan for enterprises in the service sector.

Aim. The study aims to examine the development of the methodological aspects of business planning for enterprises in the service sector.

Tasks. The authors explore the essence of basic approaches to the definition of business planning and development of standard business plans; characterize the key problems in the development of business plans in the service sector; determine the specific features of business planning for service enterprises; identify a number of mandatory methodological components of a business plane for the service sector; substantiate the necessity of using methodological components in business planning for service enterprises.

Methods. This study uses methods of structural and systems analysis, value-based enterprise management, evaluation of investment projects, and specific methods of business planning: balance, normative, economic and mathematical.

Results. The authors examine basic approaches to the definition of business planning and development of standard business plans. Typical shortcomings of business plans developed for the service sector are identified. Specific features of business planning in the service sector are determined based on a financial feasibility study of a business plan for the establishment of a hotel and sports center. A number of mandatory methodological components of a business plan for the service sector are proposed, and conclusions are drawn regarding the feasibility of their application in the business planning practices of service enterprises.

Conclusions. Based on the results of the study that identified the specific features of business planning for service enterprises, a number of mandatory components of a business plan for the service sector can be recommended. By using these components in business planning, it is possible to improve the accuracy and objectivity of calculations in the development of business plans for enterprises in the service sector.