The presented study examines the conditions and factors for the implementation of national projects in Russia during the transition towards a digital economy. Particular attention is paid to the use of the input-output method in forecasting the final operating results of the Russian agro-food industry, with a focus on identifying key factors for the growth of competitive food exports in the medium term.

Aim. The study aims to analyze the specific aspects of forecasting Russian food exports in the face of uncertainty using the input-output method.

Tasks. The authors substantiate the need to use the input-output method for the scientific analysis of management decisions in the field of foreign economic activity and identify the specific features of a new approach to forecasting food exports in the face of uncertainty.

Methods. The methodology used in this study is determined by the increasing uncertainty of foreign economic relations, which calls for modern economic and mathematical methods in forecasting. The authors propose using their own modification of the symmetrical input-output table of the Russian agro-food industry and the method of dynamic data visualization to examine processes with a high level of uncertainty.

Results. The study describes the conditions and factors for the growth of Russian food exports in the context of increasing uncertainty in the development of world trade; substantiates the necessity and presents the results of the transformation of operation of public and commercial organizations engaged in exports; proposes a systems approach to forecasting the vector of the final product of the Russian agro-food industry and the vector of exports as its component that would ensure the implementation of national projects to improve the population's quality of life; estimates the probability of sustainable growth of Russian food exports in the medium term.

Conclusions. In the context of crisis phenomena in the world economy, the Russian export management system offers new forms of support for exporters through digital transformation of services, diversification of traditional foreign relations and state export support measures, ensures the dissemination of new efficient business practices and development of an export support strategy for the post-crisis period. By using the input-output method in the forecasting of food exports, it is possible to comprehensively substantiate a system of national projects aimed at increasing the population's quality of life and strengthening the country's food security. To justify forecasts amid the increasing uncertainty in the development of foreign economic relations, it is necessary to use data visualization over time to estimate the probability of achieving the parameters of national projects in the medium term.

Constant changes in the economic system make it necessary to conduct a comparative analysis of structural changes in industry. Therefore, it appears particularly relevant to examine the industrial structure of individual regions and the Russian Federation as a whole and to determine directions for improving the development of the industrial sector in order to form competitive industries that would meet the requirements of the technological revolution and Industry 4.0.

Aim. The presented study aims to assess the structurally balanced development of the industrial complex in the federal districts of the Russian Federation by analyzing the significance of structural differences.

Tasks. The authors examine methods for assessing the state and dynamics of structural transformations in industry; investigate the current state, dynamics, and industry proportions of the industrial complex in the context of the federal districts of the Russian Federation; develop directions for improving the structure of the industrial complex.

Methods. This study uses the methods of comparative and statistical analysis to structure indicators for assessing the development of the industrial complex and indices of structural shifts, which include indicators for evaluating structural transformations, in particular the Ryabtsev index.

Results. The authors comprehensively analyze the current state and dynamics of the industry proportions of the industrial complex in the context of the federal districts of the Russian Federation. Based on the results of this analysis, they propose directions and recommendations for sustainable, structurally balanced development of the industrial sector.

Conclusions. The practical significance of the study consists in the development of major directions for the transformation of the regional industrial complex, stimulating the implementation of advanced industrial technologies, formation and development of new markets for innovative products. This will make it possible to achieve balanced economic development.

A city’s potential for food self-sufficiency is expected to increase through the distribution of innovative, high-tech, green agricultural practices of producing food in an urban environment, which can improve the city’s food security due to increased food accessibility in terms of quantity and quality. Aim. Based on the systematization of theoretical approaches and analysis of institutional aspects, the study aims to propose ways to strengthen the city’s food security by improving food supply in urban areas, increasing the socio-economic and environmental sustainability of urban food systems, and changing the diet of urban residents.

Tasks. The authors propose methods for the development of urban agricultural production in a large industrial city based on the principles of green economy and outline the range of strategic urban activities aimed at implementing green agricultural production technologies associated with the formation and development of the culture of modern urban agricultural production.

Methods. This study uses general scientific methods of cognition to examine the specificity of objectives of strengthening a city’s food security by improving the quality of food supply to the population. Methods of comparison, systems analysis, systematization of information, and the monographic method are also applied.

Results. A strategic project for the development of urban agricultural systems through the implementation and green development of advanced urban agricultural technologies is described. Green development mechanisms will create conditions for the city’s self-sufficiency in terms of organic and safe products, functioning of short supply chains, and green urban agriculture.

Conclusions. Managing the growth of urban agriculture will promote the use of highly effective, easily controlled, resource-efficient, eco-friendly, weather- and season-independent, multi-format urban agricultural technologies. The study describes actions aimed at creating conditions for stabilizing a city’s high-quality food self-sufficiency with allowance for the growing differentiation of citizen needs.

Aim. The presented study examines and develops theoretical and methodological foundations that make it possible to distinguish innovative entrepreneurship among other economic phenomena.

Tasks. The author identifies the specific features of entrepreneurship and its qualitative differences from other types of economic activity aimed at obtaining benefits, specifies the relationship between creative destruction and economic development, determines the attributes of innovative entrepreneurship.

Methods. This study uses systematic analysis of professional literature on entrepreneurship to highlight the main attributes of entrepreneurial activity. The methodology of dialectical contradiction in its original Hegelian interpretation plays an important role in elaborating and substantiating the definition of entrepreneurship. The author considers innovative activity as creation of new values, which, according to the logic of dialectical development, destroy the old ones, triggering the process of economic development.

Results. An approach to understanding the phenomenon of entrepreneurship is proposed, making it possible to distinguish this type of activity as significantly different from other types of economic activity, which may be externally similar but have different content. During the development of this approach, the concept of “anti-ideology” of entrepreneurship is introduced, which reflects the essence of innovative activity as a process of creative destruction. The necessary and sufficient attributes of entrepreneurial innovation are identified, making it possible to reflect the meaning of this phenomenon and verify this complex defining structural element in the system of economic relations. The study substantiates that the level of anti-ideology and public benefit can be used as criteria for assessing the significance of an entrepreneurial idea. A progressive model of anti-idea realization (PMA) is proposed based on the methodological principle. It can be used to develop an efficient system for evaluating startups within the framework of venture capitalism.

Conclusions. Specification of the relationship between creative destruction and economic development is crucial to understanding the importance of innovative entrepreneurship. Each historical period creates its own demand for a specific type of entrepreneurs. The principle of anti-ideology, which lies at the heart of the PMA model, is key in identifying competitive commercial ideas, making it possible to focus resources and attention on projects that can make a significant contribution to economic development.

The presented study addresses the peculiarities of using digital technologies in the field of interaction between taxpayers and tax authorities.

Aim. The study aims to explore the possibilities of introducing advanced digital technologies (Automated Control System (ACS) VAT-2, product labelling, and introduction of online cash registers) into the system of modern models of interaction between taxpayers and tax authorities.

Tasks. The authors analyze the specific aspects of implementing ACS VAT-2, product labeling, and online cash registers in business practice and develop recommendations for improving the efficiency of these tools.

Methods. This study uses general scientific methods: legal and statistical analysis, synthesis, induction, and deduction.

Results. The operating features of ACS VAT-2 are considered, the scheme used by tax authorities to identify organizations benefiting from VAT deduction is shown, and sanctions applied to these entities are described. The study analyzes the operating principle of online cash registers, the major stages of their implementation, and the sanctions applied to entrepreneurs using outdated cash register equipment. In the context of consideration of the mandatory product labeling system, the algorithms for preparing entrepreneurs to the transition towards electronic labeling are examined and the transition periods for specific product groups are estimated.

Conclusions. The implementation of ACS VAT-2 digital technologies, online cash registers, and electronic product labeling increases the efficiency of control over product movement along the entire logistics chain and is aimed at preventing tax evasion, particularly with regard to VAT.

The presented study addresses the problems of accessibility of high-quality services provided by the housing and utilities system for the population from the perspective of achieving the strategic goals of creating a comfortable and safe environment, including those formulated as national objectives by the President of the Russian Federation.

Aim. The study aims to determine trends in the funding of the housing and utilities system from the consolidated budget of Russian regions in comparison with the dynamics of paid services in the field of housing and utilities, and to identify approaches to solving the problems of accessibility of highquality services and reducing regional disparities in the provision of these services.

Tasks. Through the example of the North-West macro-region, the authors examine the goals, objectives, and priorities in the housing and utilities sector reflected in regional socio-economic development strategies; identify the expenditure pattern of the consolidated budget of the North-West macro-region; determine the dynamics of expenses on housing and utilities from the consolidated budget of the constituent entities of the Russian Federation located within the North-West macro-region and paid services in this field; determine the amount and dynamics of unit expenses on housing and utilities from the regional consolidated budget and compare it with household expenditure; draw a conclusion regarding the directions for improving the accessibility of high-quality services provided by the housing and utilities system for the population.

Methods. Based on the statistical analysis of the 2012–2018 dynamics of the structure and absolute amount of expenditure from the consolidated budgets of the constituent entities of the Russian Federation located within the North-West macro-region and the dynamics of household expenditure on the paid services of the housing and utilities system, this study identifies the major trends and inter-regional imbalances in the funding of the housing and utilities system as a factor of realization of national priorities in ensuring a comfortable and safe environment.

Results. The study shows that a number of problems persist in the regional housing and utilities systems despite the efforts made by the government, regional and municipal authorities. The constituent entities of the Russian Federation integrate guidelines for the development of this system in their socio-economic development strategies and prioritize increasing the accessibility and quality of housing and utilities services, which is reflected in regional socio-economic development strategies. One of the reasons for the persisting problems in regional housing and utilities systems and low accessibility of services for the population is the lack of a unified approach to the budgetary funding of this system. Different regions, particularly in the Russian North-West, exhibit multidirectional trends in the funding of the housing and utilities system and its support from the consolidated budget of the region. This generates and amplifies the differences between regions in the amount of budgetary funding of this system, creating unequal conditions for the population of the respective regions in terms of access to high-quality housing and utilities services. Thus, it becomes obvious that a more grounded regional budget policy is required — one that would make allowance for the existing imbalances in the funding of such services.

Conclusions. To solve the identified problems, it is advisable to develop a more grounded regional budget policy that would make allowance for the existing imbalances in the funding of housing and utilities services. Mechanisms for overcoming the existing inequality of access to housing and utilities services for the population should be established not only during the development and adjustment of regional socio-economic development strategies, but also during the formation of strategy at the level of a federal district.

Today, the interaction between government entities, private organizations, research and consultation centers in terms of pricing issues in construction is not efficient enough. In this regard, it is necessary to adjust the mechanisms of construction cost management.

Aim. The presented study aims to develop an organizational and economic framework of construction cost management that would improve the interaction between executive authorities and the participants of the investment-construction process at the stages of development, coordination, and implementation of investment programs, while also increasing the accuracy of construction cost estimation.

Tasks. The authors develop a methodological framework of construction cost management aimed at observing the maximum limit of public investment in construction in the context of implementation of investment programs; determine the content of the structural elements of the organizational and economic framework of construction cost management; develop an organizational and economic framework of construction cost management in the context of public investment.

Methods. This study uses general scientific methods of analysis and synthesis, economic-mathematical and graphical modeling, methods of expert and comparative assessments, methods of pricing in construction, and methods of cost engineering.

Results. An organizational and economic framework of construction cost management is developed, allowing for increased accuracy and reliability in determining the estimated cost of construction. The framework also regulates the interaction between the participants of investment program implementation as well as economic mechanisms and methods involved in construction cost management at different stages of implementation of investment programs - from development and coordination to implementation. The presented approach to construction cost management solves the problems of pricing and investment planning, cost management and investment policy formation. It creates a single information space, which makes it possible to quickly and flexibly respond to information requests and make management decisions with allowance for the objectivity, reliability, and completeness of the data provided. Thus, the organizational and economic framework of construction cost management provides a new format of interaction between the participants of targeted investment program implementation and calculation of the estimated construction cost. The authors propose a methodological framework for controlling construction costs, which includes management planning, assessing and determining the estimated cost of construction, controlling and monitoring construction costs, registering the actual cost of construction. This covers all stages of the construction object’s implementation life cycle.

Conclusions. A methodological framework of construction cost management is developed with an aim to observe the maximum limit of public investment in construction in the context of implementation of investment programs.

Aim. The presented study aims to identify the major trends and prospects for the development of digital technologies in education.

Tasks. The authors comprehensively analyze the digital transformation of education, identify shortcomings in the modern education system and key technologies for the development of digital education.

Methods. The authors use the systems approach, comparative and structural analysis, analytical and theoretical generalization to obtain the main results of the study, including works of Russian scientists on digital education development trends.

Results. The major trends in the transformation of education in the context of digitalization are identified and determined, and prospects for the use of digital technologies in education are shown.

Conclusions. The following trends in the transformation of education are considered particularly important: increasing the role of interactive forms of education, practice-oriented education, and reducing the role of the academic component in the educational process. The learning management system is classified according to a set of reasonable criteria. This study shows that rapid social changes call for the modernization of the education system and implementation of continuous education technologies in the context of digital transformation of education at all levels.

The presented study examines the problems and prospects of using innovative methods in the training of economists with higher education.

Aim. The study identifies the peculiarities of economic education in the context of the digital transformation of the economy (strategic factor) and restrictive epidemiological measures (tactical factor), and assesses the feasibility and necessity of using innovative methods in the training of economists.

Tasks. The authors analyze modern problems of higher economic education in Russia, systematize innovative methods that can be used in higher economic education, and assess the prospects for their use and the practical effects of their implementation.

Methods. This study uses the methods of systems and interdisciplinary approaches to the examination of socio-economic phenomena and processes, specific methods of innovative, structural, and comparative analysis, and the results of the authors’ empirical generalizations.

Results. It is established that the Russian education system is in a state of permanent reform, which, however, does not fully solve its problems, often generating new ones instead. At the same time, the chosen vector of transformations does little to affect the actual training process. Despite the declared attention to improving its quality, reforms are mainly focused on institutional, organizational, financial, and other system-wide aspects. As a result, the higher education system as a whole and university education of economists in particular face a number of challenges. These challenges exacerbated and clearly manifested in the spring semester of the 2019-2020 academic year due to the implementation of measures aimed at preventing the spread of the new COVID-19 coronavirus infection in Russia. It turned out that many universities are not technologically and methodologically prepared to implement educational programs in the context of distance learning, i.e. they do not fully meet the requirements of the digital age. In this regard, the authors propose to enhance the use of innovative teaching methods in the training of economists with higher education. This study describes the content and advantages of such methods over traditional ones.

Conclusions. A summary of the results of this study makes it possible to conclude that it is necessary to enhance the use of innovative methods in the economic training of students. Organizational changes caused by the COVID-19 pandemic in recent months confirm the correctness of this standpoint. At the same time, attention should be paid to the rational combination of traditional and innovative teaching methods, as well as the global trend of digitalization of socio-economic processes.

Aim. The presented study aims to determine the key employment parameters that allow bachelor’s and master’s degree students to combine work with professional education in the optimal way and help people enrolled on further professional education to maintain a balance between work and family functions.

Tasks. The authors analyze surveys of bachelor’s and master’s degree undergraduates and graduates of continuing professional education (CPE) programs of the Faculty of Economics of Lomonosov Moscow State University (MSU).

Methods. This study uses general logical methods: dialectical, logical, comparative, and systems analysis; methods of sociological research, including public surveys.

Results. The authors identify major employment characteristics that help working students maintain high academic performance and positively affect the work-family balance of older people receiving further professional education.

Conclusions. Increased flexibility of the labor market in the form of more part-time job offers could make a significant contribution to maintaining and improving the quality of training of students who combine work and studies, which is especially relevant for bachelor’s degree students. Diversifying the available forms of employment can positively affect the decision to gain intitial professional experience while studying at the university. Due to the development of remote employment, the forms of occupation available to students need to be further studied in detail.

Risk assessment is one of the main tools used in the implementation of public-private partnership (PPP) projects in any economic sector. Risk analysis is necessary for the formation of a resource-efficient system of distribution and risk management, i.e. a SMART system.

Aim. The presented study aims to develop and test a risk assessment methodology for PPP projects based on the concept of SMART financing.

Tasks. The authors formulate a criteria framework for the formation of PPP projects using the concept of SMART financing, develop a risk assessment methodology, and conduct applied research based on one of economic sectors.

Methods. This study is based on the systematization of publications of Russian and foreign economists on the problem of forming public-private partnership projects using risk management tools, statisti cal and economic-mathematical methods for analyzing the economic indicators of the selected sector and the living standards in the regions of the Central Federal District (CFD), and a comprehensive approach to assessing the risks of PPP projects using SMART financing.

Results. A criteria framework for the formation of PPP projects using the concept of SMART financing and a methodology for assessing the risks of PPP projects in the housing and utilities sector using the concept of SMART financing are developed.

Conclusions. The practical significance of the study consists in the development of a methodology for assessing the risks of PPP projects using the concept of SMART financing, which is based on the principle of point distribution of financial resources based on risk assessment. This will make it possible to prioritize the distribution of financial resources in the implementation of PPP projects.

The presented study examines the potential risks of Islamic banking during its implementation (through the example of the Russian Federation).

Aim. The study aims to identify the potential risks of Islamic banking in Russia.

Tasks. The author considers the main differences between traditional and Islamic banks, systematizes the types of risks in Islamic banks, analyzes Sharia and economic risks, and examines the potential risks of Islamic financial institutions through the example of the Amal Financial House.

Methods. This study uses the dialectical method, methods of statistical research, classification, systems and structural analysis, graphical analysis, generalization and systematization, scientific methods of cognition (observation, comparison, analysis, and synthesis).

Results. The main differences between traditional and Islamic banks and the types of risks in Islamic banks are systematized. The system of Sharia control is considered through the example of an Is lamic financial organization (Islamic banking). Through the example of the Amal Financial House, the major risks are identified — for Islamic banking in financing using such Islamic financial instruments as murabaha and ijara, and for investors using mudaraba.

Conclusions. Systematization of the main differences between Islamic and traditional banks shows that operations are based on a real asset to exclude contradictions with Sharia (Islamic canon law). The author distinguishes between two types of risk in Islamic banks: economic and Sharia. Sharia control is divided into internal and external (through the example of the Amal Financial House), which ensure the functioning of Islamic banking to prevent risk in unauthorized transactions within the framework of Islam. The author analyzes the activities of the Amal Financial House in 2015-2019 related to financing using such Islamic financial instruments as murabaha and ijara. The return on investment products shows positive dynamics, i.e. investors receive a steady income, even though there is a risk of losing the invested funds.