Regional and sectoral economy
2-11
The article examines the systems of traceability of goods, services and transactions, implemented in the Russian Federation to protect consumers, improve product quality and ensure economic security. The main attention is paid to three key systems: unified state information system (USIS) – traceability system for alcoholic products; Honest Sign – a national system of protection against counterfeit products, which is more interesting to the consumer; National traceability system for imported goods (NTSIG) – aimed at controlling imported goods according to certain codes of the commodity nomenclature of foreign economic activity (CNFEA). The development, stages of implementation, main similarities and differences of these systems are described. The implementation of these systems is analyzed, their impact on the economy and economic security of the Russian Federation is analyzed. The study is based on the analysis of official data, statistical information, legislative acts and scientific publications.
12-24
The revival of the fitness market after the Covid crisis, the growing fashion for a physically active lifestyle, understanding the importance of emotional health - all this, and more, determines the need to study aspects of further innovative development of the fitness industry. The authors conducted a study of the Omsk fitness services market, the number and types of services of fitness organizations, its main features, trends are known. Based on field research, the results of surveys of fitness organization managers, fitness trainers, and representatives of a new consumer segment for the fitness industry – people with cancer, including those in remission – were analyzed. While studying the prerequisites for possible physical activity and social motivation of people with oncological profile, in the conditions of a fitness organization, the authors encountered some peculiarities. On the one hand, fitness organizations do not have special programs (methods) for working with a new consumer segment, but at the same time, most of the interviewed managers could rather develop such a direction of services. There is no necessary training of fitness trainers, but at the same time some of them are definitely ready to work with clients with oncological diseases, and more than half are rather ready. The potential target audience indicated the type of preferred classes, duration of training and their frequency during the survey. The desire of people with cancer to be physically active increases the demand for fitness services. Conducted surveys of the new consumer segment and representatives of the fitness industry showed that the practical implementation of the process of physical rehabilitation of cancer patients, including those in remission in the conditions of fitness organizations, is considered a promising innovative direction. The results of the study conducted by the authors are valuable for practical marketing.
24-35
The article examines the formation of digital industrial ecosystems (DIE) and their impact on innovation development and competitiveness of industrial enterprises. The main focus is on digitalization, integration of modern technologies such as Internet of Things (IoT), Artificial Intelligence (AI) and blockchain, as well as creating conditions for effective interaction of ecosystem participants. The aim of the study is to analyse key principles and success factors of digital industrial ecosystems, identify their socio-economic consequences and assess their applicability in the real economy. The methodological framework includes systematic and comparative analysis, statistical and structural modelling methods. The study examines existing digital ecosystems and their impact on business processes, as well as analyzing DIE architectural features and factors contributing to their sustainable development. The study shows that digital industrial ecosystems increase production efficiency, reduce costs, optimize supply chains and accelerate the adoption of innovative solutions. Statistical analysis of data confirms the growing use of digital technologies, in particular AI and big data analytics, highlighting the high potential of DIE in the industrial sector. The results of the study can be applied in the development of strategies for digital transformation of industrial enterprises and the formation of an ecosystem approach to management of production processes. Finally, the need to develop adaptive DIE management models focused on sustainability and digital security is emphasized.
35-44
Modern approaches to pricing almost do not take into account the value of such an economic offering as experiences. Experiences are the fourth type of economic offering, which is as strikingly different from services as services are from goods; only until recently, they received insufficient attention. Aligning the economic offering with the personal needs of the customer is the most effective way to create a certain impression and establish a competitive price. At the same time, the cost of an experience-based economic offering can vary significantly depending on its type, level of organization and technology, region, and other factors. However, despite this, people are willing to pay more for unique, memorable moments that evoke strong emotions. It has been established that currently, no pricing model is suitable for setting prices for experience-based economic offerings. Therefore, this article proposes a new pricing model for experience-based offerings. The essence of the model is that the price for new experiences is calculated considering the so-called "consumer effect," which refers to the emotions that a consumer can experience when using it instead of a previous one. The work presents a formula for calculating an impression coefficient, which is composed of the emotional value of the economic offering, its novelty, personal characteristics of the consumer, context, and perception of value. It concludes that parameters influencing the cost of an experience-based economic offering are subjective, interdependent, and depend on consumers' personal characteristics.
45-56
The article considers the potential of service cooperatives in the process of revitalizing rural territories of new (essentially historical) subjects of the Russian Federation, including Donbass. The cooperative sector and public services in rural areas of this region are inadequately developed, which limits its resource potential.The aim of the research is to identify the main directions of interaction between government bodies and representatives of cooperative organizations to achieve qualitative growth in rural areas by expanding the range of services provided and improving the living conditions of the population through the active participation of various types of service cooperatives, primarily taking into account the specifics of agricultural activities, which are fundamental for rural territories.The cooperative organizational and legal form and its various forms and types have not received large-scale distribution in the Russian Federation. However, there are positive results of cooperative development in other countries of the world. Therefore, we consider it necessary to study international experience, analyze and generalize it as the main methodological tool for this study. Generalizations concerning the potential of service cooperatives in ensuring sustainable development of rural areas are based on existing best practices in the creation and operation of cooperatives in the context of the international cooperative movement, taking into account modern economic, environmental and geopolitical challenges. An analysis of international experience (using India, China, and Brazil as examples) allowed formulating proposals for improving Russian practice of cooperation between the state and cooperatives. The emphasis is placed on the importance of developing integrated approaches that combine legal, financial, informational, and educational support measures. It has been determined that service cooperatives can become an organizational and socio-economic basis for ensuring sustainable development of rural areas. The corresponding state policy for activating their activities will help solve urgent problems of small and medium-sized farmers and provide quality services to all categories of the rural population. Conclusions underline the importance of attracting public attention and governing bodies' focus to the issues of service cooperation, emphasizing positive examples of successful international practice, which makes it important to adopt measures aimed at supporting cooperation and enhancing the role of cooperatives in rural environment modernization.
Finance
57-67
The article examines the digital transformation of accounting practices in Russia within the context of global technological trends and national economic and regulatory frameworks. The study aims to identify key stages in the digitization of accounting processes and analyze the factors influencing their pace and direction. Methodologically, the research employs a systematic approach, incorporating periodization, comparative analysis, and retrospective evaluation of accounting technologies.The paper explores technological, legal, economic, and organizational aspects of digitalization, including the impact of import substitution, international sanctions, and government policies supporting domestic IT solutions. A detailed examination is provided of automation, digitization, and digital transformation phases, with a focus on the evolution of accounting software, cloud-based and networked solutions, regulatory developments, and the adoption of emerging technologies such as artificial intelligence, blockchain, and the Internet of Things.The study proposes a periodization model for the implementation of IT in Russian accounting and highlights current challenges and trends, including the shift toward cloud platforms, deeper system integration, and advanced analytical solutions. The findings offer practical insights for professionals in economics, accounting, and management, as well as policymakers involved in shaping digital transformation strategies for financial and reporting systems.
68-76
The article provides a comprehensive analysis of the development of digital mortgages in Russia, including a SWOT analysis of key industry factors. The study identifies the main strengths of digitalization: increased process efficiency, increased availability of services, the possibility of using big data and government support for national initiatives. Among the weaknesses, the following are noted: a lack of domestic IT solutions, high implementation costs, imperfect legislative framework and data security risks. The practical experience of leading Russian banks in the field of digital mortgages is presented in detail. DOM.RF Bank demonstrates the successful implementation of integrated services on developers' websites and participation in pilot projects on the Masterchain platform. Sberbank is in the lead with the Domclick service (more than 17,000 loans for 112 billion rubles) and was the first to start the mass use of electronic mortgages. VTB shows high results with 166,000 digital loans worth 755 billion rubles in ten months of 2022. The authors examine in detail the benefits of the transition to digital technologies in the mortgage sector, such as increased efficiency in processing applications, improved availability of mortgage lending for a wide range of borrowers, and a reduction in various risks associated with traditional methods.Statistics confirm the dynamic growth of the industry: the share of electronic mortgages exceeded 80% in the first quarter of 2024 against 37.4% in 2020. The volume of electronically issued loans reached 67 billion rubles at the beginning of 2024, which indicates a successful digital transformation of the Russian mortgage market. The article also focuses on significant problems that currently hinder the widespread adoption of digital technologies in mortgage lending in Russia.
76-91
Financial information is an important information product not only for investors and regulators, but also for competitors, since it opens up opportunities for analyzing business strategy. Publicity of financial information has important advantages (for example, transparency), but at the same time poses significant threats to stability, reputation, and data confidentiality for both individuals and legal entities. The article analyzes the activities of news agencies accredited by the Central Bank of the Russian Federation (ANO AZIPI, AO PRIME, ZAO AKM, OOO Interfax - Center for Disclosure of Corporate Information, OOO SKRIN) and government agencies (TASS, RIA Novosti) from the point of view of their role in disclosing financial information and potential threats to Russia's economic security. The choice of objects is due to their importance in ensuring market openness, providing analytical products, and influencing the formation of the international image of the Russian economy in the context of globalization and geopolitical tension. The activities of agencies are supported by the state, business, and various partners, which strengthens the stability of national business. At the same time, their commercial interests, especially for private agencies, create a conflict between the desire for profit and the need to protect strategic data. State news agencies focused on the official agenda minimize threats through strict control, but are limited in analytical capabilities. Openness of information increases investor confidence and the stability of the economy, but obliges them to comply with cybersecurity measures and legal norms. In this regard, the study emphasizes the dual role of agencies in shaping the global image of the Russian economy: on the one hand, they contribute to the clarity of economic processes, the stability of national business, on the other hand, they pose a threat to the security of the country. Therefore, there is a need to strengthen data protection measures, comply with legislative requirements in the context of geopolitical challenges.
Management
92-101
The article is devoted to the study of the influence of institutional instruments in the management of small businesses in the service sector (using hairdressing services as an example). The development of network business models in the service sector faces many challenges due to the peculiarities of the modern market environment. Effective management of network structures depends on the ability to take into account both internal processes and external conditions created by institutions and government instruments. Institutional instruments, such as government programs to support entrepreneurship, labor market regulation and tax instruments, also play an important role in shaping the operating conditions of organizations. They determine the rules of the game, creating favorable or unfavorable conditions for business. The aim of the study was to study the influence of institutional instruments on the management of small businesses in the service sector and to develop the concept of an ecosystem model to improve management efficiency. The article considers the theoretical foundations and practical aspects of applying this model, and provides recommendations for improving management approaches. The types of institutional instruments that have the greatest impact on the company in the management process are classified and considered. A survey of managers and owners of Omsk small businesses in the field of hairdressing services was conducted. The conclusion is made about the positive impact of institutional instruments on the efficiency of small business management in the service sector within the framework of the ecosystem model. The importance of an integrated approach, including both external factors (government policy, legislation) and internal ones (organizational culture, management technology) is emphasized. Thus, the proposed ecosystem model can become an effective solution for overcoming current challenges and achieving long-term success of small businesses in the service industry.
101-111
The article reflects the importance of special attention to the issue of ensuring personnel security. This is the condition of stable, efficient operation of the organization. The authors presented their views on the approaches that solve the organization's security problem as part of the recruitment process. Also they provide a list of information to attract attention, create the necessity of check when hiring employees. Authors investigated the personnel security diagnostics methods, non-traditional methods of employee selection, types of destructive employee behavior.The subject of the work is the methods of personnel safety diagnostics, personnel selection from the standpoint of its provision. The goal is to study the potential threats to the personnel security from candidates, employees and identifying ways to reduce risks of infiltration of unreliable subjects or avoiding staying long.Monographic method, analysis of information, generalization are the main methods of work. The main results obtained: 1) generalized approaches to solve the problems of ensuring the personnel security during recruitment: guarantees of the recruitment agency about candidates; accounting for the voluntary recommendations to other; organization of a security service to verify candidates, their data; 2) a systematic list of information that raise doubts about the employer when hiring considering the personal qualities, habits, autobiography; 3) the table contains description of types of illegal employee behavior. The research results will help in practical activities of the personnel management service, security services, the management team by detecting signs of threats of personnel security, their elimination of discrimination against employees and candidates.
112-120
The relevance of this study is due to dynamic changes in the economic environment, global challenges, the need to adapt business models and analyze approaches to the effective management of integrated corporate structures in Russia, taking into account the growth of capital concentration and the specifics of the Russian economy. Effective management of such structures requires the implementation of innovative strategies, process optimization and improved communication between departments. Modern approaches to management can significantly increase the competitiveness of integrated entities and contribute to their sustainable development. The purpose of this study is to analyze modern trends and methodological approaches to the management of corporate associations, identify their features and advantages, and offer recommendations for their application. The key objectives of the study are as follows: analysis of existing integrated structure management models, identification of their strengths and weaknesses, and assessment of the impact of modern technologies on management processes. The object of the study is integrated corporate structures operating in Russian conditions. The subject of the study is modern approaches to the management of Russian integrated corporate structures. This article uses general scientific theoretical research methods: comparative analysis, modeling, and thought-logical methods (abstraction, idealization, and synthesis methods). The practical significance of the work lies in the development of recommendations for managers and management specialists regarding the optimization of processes within corporate structures, increasing their sustainability and competitiveness in the market. The results of the study can be used to improve management strategies, as well as to create more effective models of interaction between various elements of the corporate structure. The study lays the foundation for further research in the field of integrated structure management, identifying current problems, areas for further research, and methodological approaches.
Ontology and theory of cognition
121-131
The theme of postmodernism, which many people consider to be a cliché, is actually just a matter of repetition and promotion. The postmodern specificity lies in the radical rejection of everything known, the style of text presentation and the ways of articulating narration, the search for meaning beyond the verbal world, and the absence of strategic ideas in all major and iconic works. But what comes after postmodernism? The large number of concepts (performativity, hypermodernity, automodernity, digimodernity, altermodernity, and metamodernity, as well as cosmodernism), which have emerged like mushrooms after a rain, are covered by the rather awkward collective term «post-postmodernism» (L. Hatcheon), suggests that both in defining the essence and in terms of the formation of new trends in philosophy, it is necessary to delve deeper into the concept of postmodernism itself, especially since the time distance that separates us from its emergence allows us to draw more conclusions than ever before. G. Deleuze is a very significant figure, primarily because he, along with F. Guattari creates «classical» postmodernism, its ontological images. The article proposed to the reader analyzes the main point related to the category of meaning, which, in the author's opinion, determines the loss of the direct connection between Deleuze's ontology and reality. The subjectivity of meaning is based on the objective world and on language, which is a verbal duplicate of objective reality. However, the key link in this connection between language and reality is present in the context only by default. In this context, language is a way of verbalizing thought, which appears as brain activity. In the form of words, names, and concepts, language creates a verbal duplicate of the universe. Therefore, it is thought that is the foundation of language and the meaningful activity of the brain. Analyzing meaning without connection to thought activity creates the effect of removing meaning from the material world, as without it, meaning cannot establish a connection with the universe.
132-139
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, 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.
Social and political philosophy
148-157
Digital technologies have fundamentally changed social, economic, and cultural structures, creating a new environment for identity formation, interaction, and creative expression. However, their development has given rise to a profound conflict between individual freedom and public safety, caused by the widespread collection of data on users' behavior, preferences, movements, and actions. Monitoring, motivated by the need to protect against cyber threats, disinformation, and crime, restricts privacy and autonomy, raising the question of the limits of control in the digital age. The article analyzes how digitalization, while expanding opportunities for self-expression, simultaneously increases surveillance, turning data into a tool of control for government agencies and corporations, and explores the emerging social, ethical, and psychological dilemmas. The work examines the transformation of social relations in the context of digital surveillance, where the pursuit of social stability suppresses individual autonomy, changing perceptions of trust and social norms. The concentration of power in technological platforms and the opacity of algorithms highlight the relevance of the question: how can human autonomy be ensured in conditions of total control? The study emphasizes the need to develop regulatory and ethical mechanisms that ensure a balance between freedom and security, highlighting the role of conscious interaction between society and digital tools. The analysis encourages a rethinking of the place of technology in shaping social reality, proposing strategies for preserving personal independence without compromising collective security, and opens up perspectives for studying the digital age as a space where personal freedom becomes an arena for philosophical and practical challenges.
148-157
The subject area of the study is the holiday as a stable element of human existence. The goal is to determine
the nature of this stability: why the holiday, while changing over time and space, remains an unchanging attribute of
sociocultural life, and is present in human existence either actually or potentially (as a need for it). From the author's
perspective, the holiday's rootedness in human existence is due to its playful nature, its ability to actualize and renew spiritual values, strengthen social connections, harmonize relationships with nature, and maintain intergenerational bonds. In the modern cultural space, which has been influenced by globalization processes, holidays are in demand as an effective mechanism for shaping national and cultural identity. Traditional, religious, and state holidays associated with important
historical events play a special role in awakening the national spirit. By transmitting and consolidating national spiritual
values in the mind, the holiday plays the role of a "protector" of the spiritual sovereignty of the individual, society, and the
state. The holiday plays the role of a "protector" of the spiritual well-being of society in a kind of "confrontation" with
consumerist worldviews, as the holiday game creates conditions for the realization of the modus of human existence that E.
Fromm called "being," as opposed to "having." The relevance of the holiday game is also due to the need of modern people to experience emotions and spiritual transformation that are not possible in everyday life. In general, the identified features of the holiday allow us to consider it as a spiritual support in finding answers to the social, existential, cultural, and even
anthropological challenges faced by modern people.