Aim. The presented study aims to examine approaches to organizing the educational process in the system of general education in accordance with the basic principles of lean philosophy, better known in Russia as “lean manufacturing philosophy”, which has proven to be an effective tool for building business processes in industrial enterprises.

Tasks. The authors determine the value created by applying the principles of lean education in the general education system, describing the value creation flow and its customer; examine the classification of losses in the value stream and identify losses in the educational process based on national standards for lean manufacturing and quality management systems; apply the described system to the educational process of Gorchakov MGIMO Lyceum.

Methods. This study uses empirical (observation, measurement) and theoretical (abstraction, formalization, and modeling) research methods, as well as methods of grouping, comparative, structural, and functional analysis.

Results. The study substantiates the authors’ hypothesis that the analysis of the educational process through the definition of value for the consumer/customer and the identification of different types of losses transforms the value creation flow into the “lean education” flow, which perfectly meets the needs of stakeholders. The maps of the current and future state of the value creation flow of the educational process of Gorchakov MGIMO Lyceum are modeled. A comparative classification of the types of losses in the manufacturing and educational processes is created. The results of testing the hypothesis in the educational process of the specified lyceum are presented.

Conclusions. Application of lean philosophy (the concept of lean manufacturing) can improve various activities, including education. The study provides evidence for this by defining and constructing the value creation flow in accordance with the requests of all stakeholders in the educational process and also by identifying losses in the methods and processes of information transfer and further evaluation of the knowledge and skills of students.

Aim. The presented study aims to formulate the conceptual features of the implementation of transformations in the field of technology and social issues and to substantiate methods for achieving technological competitiveness of industry to ensure global technological leadership.

Tasks. The authors determine the theoretical and methodological features of economic development in the context of technological and social transformations based on developing the conceptual framework of the formation of the conceptual foundations of neo-industrial society, taking into account the contradictions of the global socio-economic system in the era of technological and social transformation; comparatively analyze the preparedness of Russia and certain other countries for the fourth technological revolution; substantiate the conceptual foundations of the new phenomenon of neo-industrial society, taking into account the contradictions of the global socio-economic system in the era of technological and social transformations based on the genesis of management paradigms and theories of industrial development in Russia; analyze the development of the Russian industrial complex and the actualization of its technological transformation to ensure global leadership; formulate a conceptual framework for managing the development of industry in the context of reindustrialization and digitalization; substantiate methodological recommendations for the development and adaptation of long-term socio-economic development strategies and clarify directions for technological development in Russia.

Methods. The tasks set out in the study are solved using methodological tools associated with the conceptual features of the formation of a new economic development model in transformational conditions. The authors use conventional scientific methods (induction, deduction, historical, logical, and comparative analysis, monographic description, etc.), special research methods (systems and economic analysis, synthesis, grouping and comparison, continuous and selective observation, methods of expert assessments, methods of rank statistics), as well as methods, approaches, and other scientific provisions presented in the works of scientists and researchers.

Results. The results of the study aimed at developing conceptual approaches, methodology, and recommendations for the formation of new fundamental principles for the implementation of the national economic policy in the era of technological and social transformations are substantiated. Unlike other existing developments, the obtained results, make it possible to develop the conceptual foundations of a neo-industrial society to ensure technological leadership in the context of a new industrial revolution and the digital economy, which corresponds to current and projected trends in socio-economic development.

Conclusions. This study expands theoretical and methodological knowledge. The authors substantiate new theoretical and methodological principles. Thus, a scientific and methodological basis for economic development in the context of transformations has been created, increasing strategic technological competitiveness. The proposed approach to the formation of methodological tools strengthens the apparatus for studying problems in the subject area and develops tools associated with integration into the national innovation system.

Aim. The presented study aims to identify development features that are characteristic of the environmental sector of the enterprise economy within the framework of sustainable development theory and to propose approaches to the selection of management tools in the context of social, environmental, and economic growth.

Tasks. The authors examine the mechanism for managing the development of the environmental sector of the enterprise economy; characterize financial and non-financial instruments for regulating and supporting environmental entrepreneurship; identify problems and opportunities for their successful application at different levels of the economy to maintain sustainable economic growth and quality of life.

Methods. This study uses content analysis within the framework of sustainable development theory and the environmental approach to economic modeling.

Results. An approach to examining the environmental sector of the business economy and selecting tools for its regulation and support is proposed.

Conclusions. The authors substantiate the need to expand the scope of examination of the economic development model, making allowance for the environmental adaptation of the results and the search for new financial and non-financial instruments for managing the development of the environmental sector of the enterprise economy.

Aim. The presented study aims to analyze and identify the “bottlenecks” Vietnam may face on the way to achieving the goal of universal health coverage of the country’s population.

Tasks. The authors analyze the situation regarding the implementation of sustainable development goals in terms of ensuring the availability of health services; assess the situation regarding the availability of health services in Vietnam; assess the potential of health insurance to achieve universal health coverage as a goal of Vietnam’s socio-economic development.

Methods. This study uses statistical, empirical, and comparative analysis.

Results. Achieving the goal of universal health coverage in the country requires more than just financing health care. It reflects the importance of ensuring equal access to quality health services and enforcing the right to health, especially for vulnerable groups. The authors analyze population coverage, the organization of the financing system, and the cost of medical care for households. Funding for health programs in Vietnam is increasing. However, due to the enduring poverty in the country, households spending a large share of their own funds on health services, and the number of challenges associated with the COVID-19 new coronavirus pandemic, there is still a risk of not achieving the goal of universal coverage in the near term.

Conclusions. To achieve the set goal, Vietnam needs to introduce effective mechanisms of compulsory and voluntary health insurance (VHI). This additional financial protection is seen as a way to enable more people to use the necessary services without the risk of catastrophic health care costs, thus effectively approaching the goal of universal health coverage for the citizens of the Socialist Republic of Vietnam (SRV).

Aim. The presented study aims to analyze the external and internal environment of the Kabardino-Balkar Republic, identifying opportunities and threats to the region’s economic and social development.

Tasks. The author examines the methodology for analyzing the external and internal environment of the region; analyzes global opportunities and threats to the development of the Kabardino-Balkar Republic, as well as strengths and weaknesses of a subsidized region according to basic limiting economic factors.

Methods. The author conducts an assessment of the region based on the basic factors of the external and internal environment. Strategic trends are summarized and inferred from statistical observations. The study also uses analytical and synthetic methods.

Results. The Kabardino-Balkar Republic, a region with a continuously low level of economic and social development, is chosen as the subject of the study. It is established that this region’s natural resources can serve as a driver of economic growth. However, the region’s low investment attractiveness and the large amount of investment required make it impossible to seize this strategic opportunity. Due to the low level of economic development in the Republic, there is an outflow of the working-age population, which is an obvious strategic threat. The level of development of production facilities and infrastructure is below the national average. The region’s main specialization includes the agro-industrial complex (AIC), wholesale and retail trade. There is a lack of capital for the implementation of the development strategy in the Kabardino-Balkar Republic, the subnational budget largely depending on gratuitous contributions from the center.

Conclusions. The conducted analysis of the external and internal environment makes it possible to identify opportunities and threats and determine strategic priorities supported by competitive advantages.

Aim. The presented study aims to examine the development of intellectual property in the context of the innovation process.

Tasks. The authors define the major prerequisites for the transformation of the institution of intellectual property; monitor the dynamics of trademark applications filed in the Russian Federation in 2016–2020; briefly describe factors influencing the commercialization of intellectual innovative developments.

Methods. This study uses general scientific methods (the monographic method, analysis and synthesis, induction and deduction) and methods of structural, systems, and comparative economic analysis.

Results. The analyzed trends in the development of intellectual property shows that the use of the ecosystem approach in technology transfer and constructive interaction between individual subjects of technology transfer will facilitate active development of the research potential of certain organizations and implementation of developments in production, while also strengthening the position of the Russian Federation in the global high-tech market. Comparative analysis of the global intellectual property market shows that international technology licensing grows by approximately 18% annually, while domestic technology licensing increases by only 10 % each year. Therefore, it can be concluded that intellectual exchange is one of the drivers of globalization. However, the recent trend towards increased regionalization raises the urgent issue of intensifying the creation of a national technology transfer ecosystem in Russia – one that would be closely linked to the national industrial ecosystem – in order to enhance the competitiveness of goods and services produced by Russian companies. There is an obvious global trend towards the transformation of traditional business models and the emergence of unified corporate, industrial, or national environments of cooperation chains aimed at developing new technologies.

Conclusions. It can be argued that the development of intellectual property is one of the factors that determine the sustainable and progressive development of the innovation economy as a whole. This potential is realized through the commercialization of innovative developments and the protection of intellectual property. In view of the high importance of protecting national developments, it is advisable to support them within the framework of the national economic policy.

Aim. The presented study aims to examine measures taken by the Russian government, actions of the Central Bank of the Russian Federation (CBR, Bank of Russia), and strategies of banks in the context of continuing anti-Russian sanctions and the coronavirus pandemic while also assessing whether they are sufficient to strengthen the country’s banking system.

Tasks. The authors determine what measures are taken by the Central Bank of the Russian Federation to maintain the financial stability of the banking sector and an acceptable equity capital adequacy ratio; analyze the strategies of banks and the way they are adjusted in the context of sanctions and the pandemic; show the role of subordinated bonds as a source of the banks’ own funds.

Methods. This study uses general scientific methods of cognition to analyze the problems of the banking system as well as the policy of the Central Bank of the Russian Federation and the Russian government aimed at overcoming the recession and maintaining financial stability in the banking sector.

Results. As a result of unconventional decisions taken by the Central Bank of the Russian Federation, the total assets of the banking sector exceeded the pre-crisis level by the beginning of this year. Optimistic forecasts indicate that banks are adapting to changing conditions, adjusting their strategies accordingly.

Conclusions. The Russian banking system passed the endurance test during the pandemic, generally maintaining an acceptable capital adequacy ratio. Due to large-scale government support, the economic decline in Russia has slowed down, and there are signs of recovery growth. Banks entered 2021 with an obvious headstart. Almost all banks in the top 200 made a profit.

Aim. The presented study aims to theoretically and empirically analyze tax planning methods to select the most effective method with allowance for the characteristics of a particular enterprise.

Tasks. The authors assess the impact of tax policy on the organization’s activities; consider possible enterprise tax planning methods; determine opportunities for implementing various methods in the organization with allowance for the specific aspects of its activities.

Methods. This study uses general scientific research methods: system analysis, induction, deduction, and graphical methods.

Results. Methods for improving enterprise tax policy are diverse. Their implementation depends on the specific aspects of the enterprise’s operation and on its uniqueness. Tax planning methods are rarely adopted separately. In practice, they are most often combined in different ways, and rational selection of such a combination makes it possible to build an efficient enterprise tax system.

Conclusions. Based on the proposed methods for improving tax planning, the authors identify certain elements that should improve not only enterprise tax policy, but also the tax system as a whole.