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The Russian economy today faces serious problems due to external sanctions, which are aimed at weakening it in every possible way. This leads to the emergence of new and aggravation of existing problems in the field of ensuring the economic security of enterprises. Activities to manage the processes of protecting the economic interests of enterprises in these conditions need to be intensified. The functioning of the enterprise’s internal control system plays a significant role in this. Purpose of the study: to analyze the functioning of the enterprise’s internal control system in the context of solving the problems of ensuring its economic security. Research methods: analysis of the dynamics of risks and threats to the economic security of enterprises, functional analysis, methods of structural and comparative analysis, the study is based on the ideas of integrating enterprise management, which implies the integration of its various subsystems, in particular, internal control systems and ensuring economic security. The article substantiates the need to introduce and develop internal control at an enterprise and examines the importance of the internal control system as a factor in increasing the economic security of an enterprise. The main objectives of the economic security of an enterprise in this context are identified as: timely identification and prevention of adverse events in the activities of the enterprise; ensuring compliance with current legislation; asset protection; control of the reliability of the reporting provided; carrying out analysis of the processes of economic activity of the enterprise. These tasks correlate with the tasks of the enterprise’s internal control system.

The current conditions of the socio-economic development of Russia are characterized by a series of macroeconomic shocks that have generated turbulence and instability of the national economy. The consequence of this is the formation of new threats and the weakening of the economic security of the country. The changed situation requires new state policy measures to ensure the sustainability of the national economy and achieve national economic security. The authors postulate the idea that an effective measure of this kind of policy is to stimulate the rapid development of industry. The purpose of the study is to analyze the impact of sanctions on national economic security and substantiate recommendations for improving state regulation of industrial development in modern and future conditions. Research methods: comparative, retrospective, structural and economic-statistical analysis, situational modeling and institutional design. The article examines changes in Russian industry, considering the priority of ensuring national economic security, as a result of which its sluggish structural and quantitative dynamics are revealed. In this regard, the need to intensify the state industrial policy and give it an active character is shown. It is recommended to strengthen planned regulators in the economy and create planned mechanisms for managing the development of Russian industry.

Achieving the Sustainable Development Goals formulated by the UN is one of the priorities of modern economic policy. At the same time, its implementation should take into account the macro-regional specifics. Without this kind of accounting, due to the emerging imbalances, it will not be possible to ensure the sustainability of development. One of the components of sustainable development is the decarbonization of the economy. The purpose of the study: macro-regional analysis of the mutual impact of energy consumption, carbon dioxide emissions and economic growth trends. At a time when ensuring sustainable economic growth is an important task of economic policy, improving energy efficiency turns out to be a key factor in reducing carbon emissions. Research methods: dynamics analysis, structure analysis, methods of comparative analysis and generalization. The article studies the dynamics of changes in the carbon intensity of GDP on the example of two countries with the largest economies — the United States and China. The analysis showed that macro-regions with a high level of technological development manage to reduce carbon dioxide emissions more intensively, while ensuring economic growth.

The article discusses the features of the organization of sanatorium-resort complexes of the Russian Federation and the countries of the Commonwealth of Independent States (CIS). The positive impact of the development of sanatorium-resort service systems on the preservation and development of human capital was noted. The authors analyze the possibilities and development trends of medical and health, including sanatorium-resort, tourism in Russia and in the territory of the CIS participating countries.Aim. To determine the potential and promising directions for the development of health tourism (including sanatorium and medical) in the Eurasian space.Tasks. To consider the stages of development of health and wellness tourism (including health, spa and medical) in Russia and the CIS member countries, to study the current state of the spa complex and natural healing resources in Russia and the CIS member countries, to analyze tourist flows in the Eurasian space.Methods. The study used statistical data obtained from open sources, such as the Unified Interdepartmental Information and Statistical System, the official website of the Federal Agency for Tourism, the official websites of government agencies of the member countries of the Commonwealth of Independent States, etc. sources. Standard scientific methods of analysis and synthesis, expertanalytical, structural-logical, modeling and forecasting methods were used to process the obtained initial data.Results. The study showed that for integration in the field of health and wellness and sanatoriumresort tourism, it seems to us expedient to create a single information portal that combines information about natural healing resources, sanatorium-resort organizations, their profile, material and technical base and accommodation conditions (possibly with a booking function). This will create an information technology basis for further integration in the field under consideration. Within the framework of the same direction, the authors recommend taking measures to harmonize the forms and procedures for obtaining documents for sanatorium treatment (sanatorium cards), including electronic ones. Due to the fact that, subject to further development of integration processes in the considered area, the issue of staffing will become acute, in connection with which the authors propose to develop network master’s programs on the organization and management of health tourism (including medical tourism and sanatorium tourism), implemented on the basis of universities of the member countries of the Commonwealth of Independent States. At the same time, it is supposed to include in the competence of network master’s programs such competencies as knowledge of the profiles of sanatoriums, natural healing resources, balneology, the ability to use digital platforms in work.Conclusions. During the period of “post-normality”, under the influence of the anti-Russian sanctions policy of the “collective West”, prerequisites arise for closer integration of the CIS countries in the field of health and wellness (including wellness, sanatorium and medical) tourism. In order to facilitate integration processes, it is proposed to create a single digital platform, unify information technology support, as well as develop network educational programs for the training of specialized personnel.

The sharing economy is a new promising business model, which has not yet been sufficiently studied in the economic literature. This requires clarification of its essence and analysis of development prospects. To do this, the authors identified the basic concepts of the sharing economy; provide quantitative data on the volume of sharing industries; highlighted the problematic issues of the development of the sharing economy. The methodology of the author’s research included the use of methods for analyzing quantitative and qualitative characteristics, summarizing the analyzed information, describing, abstracting. It has been established that the penetration of elements of the sharing economy into various industries is very active today. The development of the sharing economy is an effective way to implement the sustainable development policy. The advantages of sharing are greater accessibility, clarity, cost-effectiveness of the forms of interaction used, compared to other areas of traditional business activities. The influence of the sharing economy is due to the fact that it creates an impetus for the development of traditional industries and changes the quality of socio-economic development.

The article substantiates the relevance of media design through the disclosure of the main trends in the development of the media industry: the growth of the media and entertainment industry market; the development of digital technologies. The concepts of “project”, “media”, “media project” are revealed. The interpretations of the concept of “media project” used by other authors are listed and analyzed. The main components of any project are revealed, namely the goal, deadlines and resources. The features of media projects are revealed: they can be oriented both to the market of goods and to the market of services; when developing them, it is necessary to find a balance between economic expediency and social mission; the result of a media project is that the media product is consumed in free time, that is, in leisure hours; the media product must be entertaining to some extent, due to the impact of the consumption economy; the media project is planned and implemented in conditions of: special dynamism and a high degree of uncertainty of the external environment, and also media convergences. The authors propose to introduce a new classification feature and types of media projects: “by media industry sector”: traditional, network, transmedia. The authors have identified a contradiction expressed in the fact that the quality of a media project does not guarantee the quality of a media product in a global sense — from the point of view of the intellectual development of society. The tendency of decreasing the quality of media products is revealed in detail and justified. Trends in the consumption of media products are considered: the media are becoming more and more entertaining; strengthening the primacy of the function of satisfying consumer requests before the function of education and upbringing; consumer expectations are simplified.

The sphere of ensuring national security is an important object of state policy. When managing this sphere, strategic and tactical levels are distinguished, each of which has its own institutional consolidation. In addition, functional areas of national security, such as nuclear and radiation safety, can be distinguished. The article analyzes the texts of the National Security Strategy of the Russian Federation and the Fundamentals of State Policy in the Field of Nuclear and Radiation Safety of the Russian Federation from the perspective of analyzing the potential of the strategic regulatory impact of these documents. The inconsistency of their texts, the lack of complexity in regulating the institutional framework for the implementation of state policy in the field of national security is noted. It is also shown that there is no correlation between these important documents of strategic management. The study allowed the authors to conclude that strategic documents in the field of ensuring the national security of the Russian Federation require its processing and adjustment.

Obviously, the dynamics of carbon dioxide emissions depends on the volume and structure of consumption of primary energy resources in the economy. The world’s energy consumption shows a growth trend temporarily interrupted during times of economic crisis. The most noticeable decrease in energy consumption in modern history occurred in 2020, which was due to a decline in business activity in the world due to the COVID-19 pandemic. This caused a decrease in carbon emissions (by more than 6% compared to 2019). In the structure of primary energy sources, the largest reduction was in oil consumption. The paper examines the impact of economic crises on the evolution of the mutual link between the dynamics of oil production and carbon dioxide emissions in the world. To detect correlations in local time regions, it is proposed to interpolate process dynamics with cubic splines. Using this toolkit avoids the limitations of classical econometrics on the length of time series. The differentiability of the built spline models allowed us to move on to identifying and analyzing latent correlations in fluctuations in the instantaneous growth rate of oil production volumes and carbon emissions.

The subject of consideration in this article are the state and prospects for the digitalization of public administration in modern Russia. The scale and speed of changes in all spheres of public relations caused by digital technologies is unprecedented, these changes were especially accelerated during the Covid-19 pandemic. They affect these changes and processes of public administration, at the same time, in this area there are differences from the commercial sector, where such a phenomenon as the “digital economy” has arisen and is developing. The task of the modern state is to create digital services and platforms aimed at more rapid and high-quality satisfaction of the needs of citizens and business, that is, in essence —to generate a new type of public goods in the form of digital public services. The article considers the prospects for the development of such processes.

The modern economy is heavily influenced by digitalization, which is becoming a driver of economic growth and structural transformation of the economy. The Covid-19 pandemic gave additional impetus to these processes, stimulating the active use of digital remote working technologies. In different sectors of the economy, the impact of digitalization is different. The subject of study within the framework of the article is digitalization in the logistics industry. The main directions of digital transformation of logistics, priority technologies used in digital transformation, as well as positive effects and barriers to the development of digitalization in logistics, were highlighted.

The COVID-19 pandemic interrupted many trends that had developed before it and again updated the issue of modernizing the Russian economy, restarting the mechanisms of economic growth and sustainable socio-economic development. The key to resolving these issues is to increase the investment activity of the business. The investment climate is one of the key characteristics that testify to the freedom of entrepreneurial activity, the ease of opening and conducting business, the quality of regulatory procedures in the economy, the effectiveness of business entities, and the provision of equal opportunities for the development of the private sector. A favorable investment climate reveals the potential for the development of private companies. The article considers the system of state procedures in the field of improving the national investment climate, gives a brief description of the main tools and projects to improve the investment climate, analyses the changes in the main target indicators of investment attractiveness of the Russian Federation.

The article is devoted to the issues of designing a module for ensuring the security of the identification and accumulation of data of visitors to an educational institution, developing and implementing it into a secure digital platform that ensures the accumulation and processing of data in compliance with the requirements of their confidentiality.

The complexity of the economy and the increase in uncertainty, as well as the need to solve ambitious tasks aimed at achieving strategic national development goals, force us to search for new forms and mechanisms for starting long-term economic growth. One such mechanism is public-private partnership, understood in the article in a broad sense, as an extensive set of forms of mutually benefcial interaction between the state and business. The article analyses the prerequisites of intensifying partnership in the modern Russian economy and assesses the directions of its transformation.

The rapid political and economic changes of recent years and the fourth industrial revolution have opened up new opportunities that are changing the face of the modern economy. At the same time, new risks and threats to the sustainability of development have arisen. In this context, the role of technology and innovation, seen as a factor in the competitiveness of the national economy, requires rethinking. The paper analyses empirical data on the impact of innovation on competitiveness, which led to the conclusion that the influence of this factor has increased, including in the context of the growth of protectionism, the need to move to a model of sustainable development, which requires increased state support for innovation and innovative ecosystems.

The article discusses the task of assessing the contribution of individual specialists working in the consulting services group. To date, such problems are solved mainly using the expert method. The article proposes a quantitative solution to this problem, based on the application of the mathematical apparatus of the theory of cooperative games and the theory of fuzzy sets

The article considers the challenges of the Fourth Industrial Revolution and the resulting new requirements for the quality of education. There is an increase in the importance of information technologies in socio-economic processes, in particular in education. At the same time, the authors prove that the main thing in education is its result, not the educational technologies used. High-quality economic education requires the active use of not only new “fashion” technologies, but also traditional educational technologies.

Ensuring economic activity with human resources in economy of market type is carried out by means of labor market. In the article features of the Russian labor market as in general, and at the regional level are analysed. It is shown that regional labor markets in Russia have the high level of asymmetry in development that affects regional development. The reasons of such situation which is defined as the general differentiation of social and economic systems of regions of Russia, and the created informal institutes are established. Authors proposed the measures of the state social and economic policy focused on leveling of the available distinctions of regional labor markets which realization will promote rapprochement of their characteristics.

Today new digital technologies, innovative business models get into all spheres of economic life of society, having an impact on an essence of economy, forming in it high-quality structural changes. The digital economy as a subsystem of economy traditional, differing in active use of digital technologies and turnover of specific electronic goods is as a result formed. The level of development of digital economy closely correlates with country competitiveness that requires special attention of the state and business to its development. In the article the review of development of digital economy in the world and Russia is executed, risks and threats of development of digital economy are revealed and the directions of their overcoming are offered. It is established that today the electronic economy is already beyond especially economic processes. Digitalization takes root into social processes, successful activity of people depends on it in the increasing degree, besides, and there is a large-scale implementation of digital technologies in work of the government organizations and structures. On level of development of digital economy Russia does not take the leading positions in the world, but surely keeps in group of the countries following leaders from year to year improving the positions. Collaboration of the state and business in further development of digital economy is necessary. In this activity, it is necessary to consider a number of the problems allocated in article, risks and threats to concentrate resources and efforts to their neutralizations.

In modern conditions, aggravation of problems of ensuring national security of Russia is observed. It is caused by influence of a complex of factors. Authors consider the situation developing in the sphere of ensuring economic and military security of the country. For the analysis both empirical materials and expert estimates, and objective statistical data from the Russian and international sources are used. Authors prove a conclusion about existence of close interrelation of military and economic security, impossibility and inexpediency of their separate consideration in the theoretical analysis that generates need of correction of institutional mechanisms of their providing. At the same time, the conclusion is drawn on priority of start in Russia of mechanisms of sustained economic growth: without solution of this task, ensuring national security in the military and economic sphere will be, according to authors, extremely difficult.

Complication of a competitive situation forces the modern companies to pay special attention to the organization of management. Most it belongs to the companies, which conduct economic activity in the cross border mode, for example to the companies of the oil and gas sector. One of ways of increase in efficiency of management is development of such element as a subsystem of internal control. The research objective consists in the analysis of conditions and prerequisites of the organization of internal control in the company and development of recommendations about its implementation. Research problems are assessment of the importance of internal control for effective management of the companies; identification of conditions and restrictions of development of internal control systems of the Russian companies; the analysis of advantages of use of internal control system in the company; justification of recommendations about development of internal control system. Because of the conducted research, it is revealed that influence formation of internal control systems of the modern Russian companies as factors of national and international property. At the same time complication of a political and economic situation in the world and aggravation of sanctions and information confrontation between the countries of the world results in need of account for the organization of systems of management in general and subsystems of internal control in particular of the international requirements. Recommendations about development of internal control systems of the Russian organizations based on the Concept of COSO are presented in the article. Practical use of results of the conducted research is possible in the systems of management of the Russian companies including relating to the oil and gas sector.

The economy of Russia is in modern conditions at a stage of the transformation caused as shortterm trends (an exit from recession), and long-term (change of a traditional paradigm of development). The attention of authors is concentrated on tendencies of reindustrialization, development of “digital economy”, accelerations of innovative and technological development. Based on the analysis of theoretical views of these tendencies and empirical material a valid conclusion that these tendencies do not contradict each other, and can be harmonized within the state economic policy. In this regard, tools of the last demand a certain updating and improvement. Formation of the new industrial society having not only the high level of innovative and technological development, but also pronounced socio-humanistic orientation has to become a result of these transformations.

The present article studies the issue of the interrelation between the senior UN official - the Secretary-General and the main UN body - the Security Council. The nature of the Secretary-General role is ambiguous since the very creation of the UN. On one hand, the Secretary-General leads the Secretariat - the body that carries out technical and subsidiary functions in relation to other UN Main Bodies. This is the way the Secretary-General position was initially viewed by the UN authors. On the other hand, the UN Charter contains certain provisions that, with a certain representation, give the Secretary-General vigorous powers, including political ones. Since the very beginning of the UN operation the Secretary-Generals have tried to define the nature of these auxiliary powers, formalize the practice of their use. Special place among these powers have the provisions given in the Charter article 99. This article give to the Secretary-General the right to directly appeal to the Security Council and draw its attention to the situation that, in his (Secretary-General's) opinion may threaten the international peace and security. This right was used by some Secretary-Generals during different crises occurred after the creation of the UN. This article covers consecutively the crisis in Congo, Iran hostage crisis and the situation in Lebanon. These are three situations that forced Secretary-Generals Hammarskjold, Waldheim and de Cuellar to explicitly use their right to appeal to the Security Council. Other cases in UN history involving the Secretary-General appealing to the Security Council while mentioning article 99 cannot be considered as the use of the nature of this article in full sense of its spirit. Such cases were preceded by other appeals to the Council on the same situations by other subjects (notably, the UN member states) or other actions that made Secretary-General to merely perform its technical function. The main research problem here is the search for the UN instrument that could grant the Secretary-General with political powers I addition to existing administrative ones. The outcomes of the analysis show that the main instrument of such kind is the UN Charter Article 99. However, the degree of its usage activity is decreasing over time.

Seasonal and long-term variability of the ice age and concentration in the Japan Sea is analyzed on the base of all available information for 1960–2019. The highest variability of ice concentration is localized in the area with concentration 7–8 points (70–80 %) and follows to shifts of this area: form north to south in early winter and back to the north in late winter. The highest variability of ice age is associated with the area of young ice (age 1–3 points), where influence of melting or freezing on the ice thickness is the greatest. The areas of in-phase and out-phase variability of the ice age and concentration are identified and compared by analysis of standard deviations and 3 the first eigenvectors for restored mid-month fields of ice cover in December-May. Contributions of 3 the first empirical orthogonal functions (EOF) to total variability of the ice cover are determined. Cyclics with periods of 9–12, 2–4, and sometimes 15–16 and 4–6 years are found in variation of EOFs for the ice age and concentration; besides, the 5–7 years periodicity occurs in the ice age spectra for December, January and April.

Variability of the ice conditions in the Chukchi Sea is considered in various scales on the basis of all available information for 1950–2017. Its dependence on the atmospheric circulation patterns measured with the Arctic Oscillation index is shown. Tendency to the ice reducing has intensified in the early 21st century in the Chukchi Sea that is accompanied with changes in its seasonal development, as shift of the ice destruction beginning from June to July, gradual increasing of the ice destruction rate till September, shift of the ice formation beginning from September to October, and delay of the ice spreading over entire sea area from November to December. Relationship of the ice conditions in the Chukchi Sea on summer phase of Arctic oscillation is detected: the maximum positive values of the index always correspond with heavy ice conditions, the minimum values of the index correspond with low-ice conditions only, and various ice conditions are observed in other years without neither positive nor negative extremities of Arctic oscillation. However, winter phase of Arctic oscillation does not affect on the ice conditions in the Chukchi Sea in June-November.

The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a number of issues remain unresolved. The methodological framework of the study is based on a comparative description of the provisions of IFRS 16 “Leases” and FSBU 25/2018 “Accounting for Leases” and includes a new institutional theory, Conceptual framework for the presentation of financial statements. The research methodology provides for the reclassification of balance sheet items, which allows for significant structural information regarding the reflection of rental objects. The analysis revealed the following differences in standards: the Russian FSBU 25/2018 unreasonably introduces accounting for leasing transactions into the financial lease accounting system; insufficiently convincingly and without proper evidence the issues of identification of financial lease accounting objects are covered. The prospective direction of accounting for financial leases is the possibility of reflecting the property transferred by the lessee as an element of the cost of financial capital, at the same time, the tenant’s long-term obligations should be recognized as existing obligations. The practical significance of the study is determined by the possibility of reducing the level of debt in the balance of the parties to the lease transaction.

The objective of the study: To assess the efficacy of comprehensive examination using the skin test with tuberculous recombinant allergen in standard dilution (TRA) and fluorography with the mobile X-ray unit in the patients living in social service institutions for a long period of time.Subjects and methods: 624 persons living in social service institutions were examined, of them 438 walking patients had fluorography tests by the mobile X-ray unit and a skin test with TRA. 186 immobile and partially mobile patients had sputum microscopy and the skin test with TRA. Results. It was found out that sputum microscopy for acid-fast mycobacteria was uninformative for early detection of tuberculosis in immobile and partially mobile patients of social service institutions and it should be used simultaneously with TRA test. Immunodiagnostics in the patients of these institutions allowed identifying risk groups facing high risk to develop active tuberculosis in 6.6% of cases and prescribing them with preventive treatment in a timely manner.

A significant part of the knee joint (KJ) damages comprise the lesions of its menisci. Both traumatic and degenerative menisci damages are frequent indications for surgical treatment. In the available literature there are a few articles devoted to the study of the KJ function when walking before and after meniscus resection. We have studied the biomechanical changes characteristic of KJ meniscus damage, before and after surgical treatment. The study included 24 patients who were operated on for meniscus rupture of both traumatic and degenerative nature. During the arthroscopic intervention, we performed a meniscus resection within the damaged unstable tissues. In the postoperative period all patients received rehabilitation treatment. The control group included 20 healthy adults (14 males and 6 females). The median age was 29.7 years. The biomechanics of gait was studied: the time of the step cycle, movements in the hip joints (HJ) and KJ in three mutually perpendicular planes and shock loads during walking. The time characteristics of the step cycle remain normal both before and after surgery. The load on the affected limb increases in the postoperative period. The amplitude of movements in HJ and KJ is reduced before treatment and restored after it. KJ meniscus damage does not lead to a significant change in the biomechanics of walking. The recorded parameters of the step cycle do not change, i.e. the existing changes do not affect the time structure; 3 months after surgical treatment on the side of the lesion, shock loads increase to normal values, the amplitude of HJ extension, KJ flexion and rotational movements in it increases. The function of operated KJ was normalized in conditions of walking on a flat surface.

The article describes a clinical case of invasive adenocarcinoma and fibrous-cavernous pulmonary tuberculosis For timely diagnosis of lung cancer in those suffering from active respiratory tuberculosis, detail analysis of clinical, laboratory and X-ray data is needed as well as the immediate bronchoscopy examination.

A multicenter retrospective clinical trial was conducted between January 2003 to December 2013 in patients undergoing elective and emergency colon cancer resections. The patients were divided into 4 groups with different methods of colonic anastomoses. According to the comparative evaluation of early postoperative complications, there was a statistically significant decrease in the total number of complications (n=1; 1,4%) in the study group with using compression anastomotic device. All three methods of compression anastomosis had statistically and significantly fewer anastomotic leaks (P