Innovative Economics and Society № 4 (46), 2024

The topic of internal financial control has perhaps never been discussed as intensively as it is today, as business conditions in our country have changed significantly. Due to serious corporate crises and disputes, as well as frequent bankruptcies of companies, it has become clear that it is urgent to take measures to strengthen control over the activities of employees, facts of economic life, and financial flows. But many business leaders are uncertain about how effective internal control should be organized. Taking into account the sometimes significant costs of adapting internal control to the external environment of the enterprise, more and more often business owners and top managers question the need for this type of control. At the same time, properly organized internal financial control is able to timely identify violations of the legislation of the Russian Federation, detect crimes of corruption, and ensure financial security. The article considers the essence of internal control and its components, outlines the author's position on internal financial control and proposes an algorithm of actions for its organization at the enterprise.ERPRISE.

The object of the study is the process of development of new subjects of the Russian Federation.The subject of the study is the role of management in the development of new territories, including an analysis of the implementation of the program for the socio-economic development of these regions and the experience of management personnel working in these territories.The study analyzed the experience of implementing the state program of the Russian Federation «Restoration and socio-economic development of the Donetsk People's Republic, Lugansk People's Republic, Zaporizhia region and Kherson region». It also studied which management personnel from the Russian Federation arrived to work in new territories and how their experience can be used for the further development of these regions.It was determined that in the context of the dynamic development of new subjects of the Russian Federation, the use of digital management tools and the principle of "participatory management" is becoming relevant. Digital management allows you to optimize management processes, increasing their transparency and efficiency through the introduction of modern technologies, such as electronic platforms for collecting feedback, project management systems and electronic voting.The principle of "participatory management" focuses on involving citizens in the decision-making process, which contributes to the formation of an active civil society and increased trust in the authorities. Joint participation of the population in management allows you to take into account the real needs and expectations of citizens, which, in turn, leads to better and more informed decisions. The synergy of digital management and the principle of "participatory management" creates conditions for the sustainable development of new subjects of the Russian Federation, ensuring the adaptability and responsiveness of the management system to the challenges of the time. As a result, an effective management model is formed that can successfully cope with modern challenges and tasks, which contributes to the socio-economic progress of the regions. The results of this study can serve as a basis for developing recommendations for improving management practices and strategies aimed at the sustainable development of new subjects of the Russian Federation, which in turn will contribute to strengthening social stability and economic growth.

This paper examines ad hoc analytical research in the context of the IT industry, highlighting its negative impact on work processes and frequently adopted countermeasures. Among them, the poor scalability of labor efficiency of departments conducting such research and web services as the means of combating it by automating part of the tasks are emphasized. Using the example of geoanalytics, which is in high demand in the current market conditions, the most popular existing web services for working with geodata are presented and their main drawbacks are discussed. Finally, the paper proposes a methodology for developing an internal corporate geoanalytical web service that eliminates the identified limitations, and outlines the prospects for transferring this experience to other domain areas.

The article actualizes the need for the transition to modern functions of managing the organization's employees. The authors are representing their view on the understanding of function as marketing of human capital. Organizational behavior of students is the most important source of economic development at levels from the individual to the state. It is the focus of attention.The subject of the work is the social characteristics, behavior in social networks of students combined study and work. The goal is to study the behavior of modern students, used social networks, when looking for a job; study of the social characteristics of students combined work and study from the point of view of human capital marketing.Sociological survey is the main method of this work. The article contains the initial results of the planned large-scale study as a sociological survey of 240 students of two universities. The authors conducted it in the spring of 2024. Students study in different areas of training in full-time and part-time forms.The main results obtained: 1) the salary of working students prevails in the range of 31000 – 45000 rubles; 2) the most frequently used social networks are Whatsapp, VKontakte, Telegram, majority use several networks, actively maintain 2–3 pages; 3) the most popular job sites are hh.ru, Avito. The research results will help in predicting the organizational behavior of future employees-university graduates, in forming a search strategy for the selection of employees, career planning, motivation management, in the development of human capital of key employees.

The article is devoted to the research of the current state of document flow in the companyJSCo “Russian Railways” taking into account the specifics of the railway automation and remote control field. Since any employee of the company, drawing up this or that type of official document, performs a certain function in accordance with the position held, we can also talk about the research of the organizational structure, the current distribution of responsibilities between employees. The author’s considered results of the transition from paper document flow to digital technologies. The problems that are still relevant when working with the Unified automated document management system of JSCo “Russian Railways” (EASD) have been identified, recommendations for their solution have been formulated, and the prospects for the development of this corporate system have been considered. The information about the documents movement, contained in the EASD, made it possible to depict their movement routes in the form of an oriented graph, determine their main types and quantity. For a visual example, data from the Murmansk signaling, centralization and interlocking division were used. Based on the results of their analysis, an assessment of the effectiveness of the built office work system is given. Besides, conclusions were made about the value of documents generated in the process of the railway automation and remote control field’s activities and the advisability of their preparation.

In the context of dynamic development of the Russian economy, studies of integrated corporate structures are of particular importance. This work is of great importance for understanding the architecture of corporate governance, as well as for assessing the effectiveness of integration processes within the domestic economy. The subject of the study covers integrated corporate structures, their types and specifics of functioning in the Russian context. This article is devoted to the study of the essence and classification of Russian integrated corporate structures, considered as key elements of modern business. The purpose of the study is to define the concept of "integrated corporate structure" taking into account the systemic properties and characteristics of these organizational systems and the classification of integrated entities based on a multi-level approach. To achieve this goal, methods of system analysis and comparative research were used, which made it possible to identify the key characteristics of these structures and their role in the economy. The research methodology includes literature analysis and comparative study of different types of integration. The scope of application of the results includes development of recommendations for businesses on creation and optimization of integrated corporate structures, as well as for strategic planning and increasing competitiveness. The research findings emphasize the importance of enterprise integration for achieving synergy and sustainable development, as well as the need for further study of factors contributing to successful integration in a changing economic landscape.

The article analyzes the issues related to the transition from structuralism to poststructuralism, the introduction of a unique terminological apparatus that captures the current state of world appropriation and ways of reflecting aggregate knowledge. The uniqueness of the situation, which consists in defining the text practically as an ontological basis, determines a deliberately distorted view of the universe and the possibility of human appropriation of the world. The exclusivity of this fact consists in a clear awareness and articulation of the fact that a person does not live in a real environment, but in a verbal duplicate of this environment. And this understanding is no longer a theoretical statement, but a problematization of the very fact of concern. Close familiarization with the steel grip of the modeling essence of language plunges into skepticism, despair, irony and indifference, because nothing can be changed anyway. At the same time, the fact that the world in which humanity lives does not belong to it becomes more vivid. A look at the work from the side of its textual properties showed new ways of communication between texts and allowed analysis within the text space (associative, connotative, through (anaphoric), gestural and hidden in etymological meanings and in traditional semantic contents of phraseology, metaphors and metonymy). Y. Kristeva offers an expanded model of translinguistics through gesture in the form of through meanings which precede the word and the voice. The relationship between terminological and rhetorical systems becomes the main subject of text analysis in its own textual meaning.

In modern philosophy, the topic of thinking occupies a prominent place due to the dynamism and difficult predictability of the foundations of the modern world. Cognitive issues are additionally updated with the rapid renewal of social fabric, which is observed in a variety of empirical contexts of the post-industrial model, the culture of which is associated with fundamentally different and multivariate communication models, the concentration of heterogeneous values, attitudes and the rooting of the most unexpected combinations of behavioral patterns of individuals. The permanent change and overlapping of connections and relationships in various spheres of public life, especially in the context of an unprecedented multiplication of information, has already led to the onset of a post-truth society, in the realities of which emotions prevail over rationality, and young people have difficulty distinguishing reliable information from unreliable. The subject of this article is the phenomenological canvas of critical thinking in the conditions of modern society. The purpose of the study is a phenomenological understanding of a critical society. The methodological foundations of the study are phenomenological approaches, epistemological analysis of cognitive problems, principles of descriptive and problem-theoretical methods, as well as general philosophical tools. The article examines critical thinking from the standpoint of philosophical phenomenology. The influence of the volume of information on social groups in current contextual realities is determined. Approaches to defining critical thinking are considered and its essential features are highlighted. A general vision of critical thinking is proposed. The results of the study are related to their theoretical and practical significance. In the first direction, the chosen perspective contributes to an expanded understanding of critical thinking. In the applied aspect, the obtained results can be used as an information basis for social management, as well as in interdisciplinary studies. The integral conclusion is that today critical thinking is an individually defined attribute of a person, on which goal-setting and decisions made directly depend, which also affects adaptability to social processes and the ability to manage them.

The article considers the various aspects of the existence of modern philosophy. The main subject of attention is the systemic transformations of the current logic of philosophizing in the context of the transformation of conceptual thinking into clip thinking. The methodological basis of the work is the phenomenological approach, the poststructuralist concept of deconstruction and the theory of the iconic turn in philosophy. The article considers the general effects of visualization of meaning formation. At the same time, it focuses on the retrospective analysis of the critical attitude of classical conceptual philosophy to any direct, visual phenomena, and shows the impossibility of authentic visualization of traditional philosophical concepts. It reveals the significance for philosophy of the modern transition from «verbal» to «visual» thought, influencing the formation of the existing philosophical discourse as a semantic space centered on the idea of permanent self-overcoming and conditional leave to the symbolic past. The work examines some circumstances of the experience of time by the subject of clip thinking and clip philosophizing. The article points out the increase in the speed of the time flow, the increase in the intensity of each individual time unit, the role of the ideology of progress and the appropriation of time as timeless. The article also studies the factor of the increasing affectivity of clip thought and the corresponding philosophizing. It concludes about the inevitability in the current situation of an exclusive appeal to the creative principle of philosophy, to philosophizing as a type of writing.

The legitimization of this procedure coincided with the spread of the ideology of alternativeness, the ideological basis of which was created by the philosophy of the Frankfurt School, youth subcultures, and the New Left movement. Alternativeness became an obligatory addition, and later a synonym for revolution. The principle of alternativeness could be applied to everything, even to energy. In the last two or three decades, alternative energy has gained extraordinary popularity, which must be considered in the context of ideological projects and specific thinking, namely alternative thinking. Alternative technologies, alternative energy sources, the policy of their implementation and distribution make up the agendas of numerous conferences, forums, and congresses. The idea of justifying and popularizing alternative energy, which took shape as an ideological direction, inevitably took shape politically. It is necessary to consider the obligatory environmental and economic consequences of the activities of alternative energy enterprises. The environmental friendliness of alternative energy does not stand up to criticism, although it was the solution to environmental problems that was presented as the main and self-evident argument for its obligatory promotion. It should be noted that the reasonable development and use of wind, solar and other energy can be quite profitable if mandatory conditions are taken into account. For example, a combination with traditional (hydro, thermal and nuclear) energy, and in the case of local use, i.e. to provide heat and electricity to a household or a small settlement. Traditional energy should be taken out of the context of alternativeness. Discussions about alternativeness raise the question of the need to overcome the approach that popularizes alternative energy as a panacea.

Female images have always been used in any era as a powerful tool and way of influencing public consciousness. With their help, new behavioral models and emotional reference images of the weaker sex were created, which became an important component of the state ideology. Therefore, today, in the era of digitalization, it is necessary to re-realize the ongoing changes in the female image that have already taken place in our country at the beginning of the third decade of the XXI century. The purpose of the article is to present the main points of transformation of the image of the Russian woman in society from ancient times to the present day. At the same time, we note the importance of including information about the results of the survey from a gender perspective, paying special attention not to the biological aspect, but to the social one. As a result, it can be noted that the visual and semantic meaning of the female image in society has changed, as well as attitudes towards the role of women in the family, business and other spheres. A modern woman can be not just a keeper of the hearth, a caring mother or a loving wife, but also a successful leader, politician, entrepreneur, i.e. achieve great heights in those industries that have long been recognized as "masculine", and were represented in most cases by the stronger sex of mankind. Based on the analysis of official statistical data, previously conducted sociological, gender, philosophical-historical, cultural, psychological studies. A modern woman can be not just a keeper of the hearth, a caring mother or a loving wife, but also a successful leader, politician, entrepreneur, i.e. reach great heights in those industries that have long been recognized as "masculine", and were represented in most cases by the stronger sex of mankind. Based on the analysis of official statistical data, previously conducted sociological, gender, philosophical-historical, cultural, psychological studies, the authors of the article formed a "portrait" of a modern woman; it was revealed that the boundaries of nationality are being erased. In addition to homework, they also manage to play sports, learn professions, languages, take care of themselves, develop creatively, drive a car, actively participate in public life, etc. In modern society, a woman has much more political rights than representatives of the fair sex in the XVIII or XIX centuries, and these rights are recognized and consolidated by many official state documents, for example, the Constitution. A woman has ceased to be "weak", she has qualities that were previously attributed exclusively to a man: determination, perseverance and others.