The article is devoted to identifying priority areas of foreign policy of the Eurasian Economic Union (hereinafter – EAEU) member states in the framework of bilateral cooperation, reflected in national legal and other acts and documents, determining the main vector of the implemented foreign policy of each of the EAEU member states. As a result of the study, it has been concluded, that foreign policy issues are solved by each member of the EAEU independently. The lack of coordinated approaches to the implementation of the foreign policy activities of the EAEU member states, including in the framework of bilateral cooperation, cannot but affect the development of all economic integration. This mediates the need to model a coordinated approach to the implementation of the foreign policy of the EAEU member states as an integration unity, within the framework of which the interests of each EAEU member will be taken into account, together with the interests of the organization. This will contribute to enhancing the economic interaction of the national economies of the EAEU members and to strengthening the integration potential of the EAEU, which in the context of increasing geopolitical tension is especially relevant.

The digital economy is an economic activity, the key factor of which are digital data, automatic processing and use of analysis results that make it possible to improve significantly the quality and productivity of labor in comparison with traditional forms of management. Transformational digital processes affect the infrastructural foundations, associated with new communication mechanisms, trading platforms, electronic payments and document management. The most tangible results of digitalization in the industrial market, where there are factors restricting the development of digitalization, which leads to the lack of development of a digital business paradigm, that provokes the destabilization of existing and established relationships of real processes. Currently, there is a radical shift in the production paradigm towards automation, the introduction of information and computing systems that allow us replace human labor with a program, which is especially noticeable in the activities of the accounting, personnel, planning department at the enterprise. However, the issues of security, protectability, stability, continuity, integrity and reliability of operations and work with information are of particular importance, which makes high demands on the digital shell of the enterprise.

The current legislative approaches to understanding the essence and implementation of internal control procedures by economic entities have been systematized. The approach to understanding the essence of internal control as an element of the company’s accounting system that prevails in departmental and industry regulations on accounting in the Russian Federation has been critically analyzed. The historical digression of the development of understanding of the term “internal control” has been presented and its connection with the subjects of control has been proved. The transformation of understanding of the essence of internal control, which is contained in the regulatory legal acts of the USSR and the Russian Federation, from a subjective approach to a simple process approach has been traced, in accordance with the needs of business entities. The ways of improving the legislative framework of internal control have been outlined.

An alternative approach to the study of the relationship between methodology and management theory has been presented. Based on the classical understanding of the categories under consideration, a new format for constructing scientific representations has been proposed, in which the theory is necessarily based on the formulation and application of a certain methodology. The format presented by the publication allows us not only to substantiate fundamentally the theory of management, but also to ensure its constructive positioning in the general system of knowledge based on the universality of the methodology. The development of the research presented by the publication will enable to discover fundamentally new opportunities for scientific substantiation and construction in management and other swiftly developing areas of knowledge and activities.

At the present stage, in the course of conducting financial and economic activities serious importance is attached to effective methodology for assessing internal control system. Using necessary methodological tools, foreign standards of internal control and the mechanism for forming the internal control system in Russian organizations, taking into account both foreign and Russian experience, have been studied in this article. A comparative analysis of the concepts of COBIT and COSO also has been presented, the models of COBIT and COSO in the context of all components of these models have been analyzed, key indicators for developing a methodology for evaluating the internal control system, aimed at improving the competitiveness of an economic entity in modern market conditions, have been defined.

At the present stage, the digital (information) economy is playing an increasingly important role in the world economy and national economies. Using rapid exchange of information benefits allows economic agents at all levels (from ordinary consumers to large corporations and state bodies, regulating economic relations) to make more accurate decisions in various economic issues. It is obvious, that the creation of the Russian information system will be able to increase the efficiency of our national economy (including the objectives of its state regulation) and at the same time raise the level of the country’s security. However, the effective use of the digital economy does not only depend on the level of development of the technical base of the information system. Only the moral state of society can send the information received for the benefit of all its members.

Organizational culture is the driving force behind the transformation of the enterprise. Effective improvement of production systems of industrial enterprises is based on the use of organizational culture resources. The development of the production system is an ongoing process based on such key elements as the management system, management processes and organizational culture. The quintessence of such development is the formation of the cultural shell of the enterprise and the establishment of ideal production, where people are the only active resource, since without them self-development is impossible. The stages of applied measures to improve the production system with various resources that include key development elements: the management system and processes, the formation of a system for collecting, analyzing and using best practices in order to increase the competitiveness of the enterprise, building a self-developing system of continuous improvements, creating an organizational culture that allows maximize the potential of employees and develop their abilities, have been considered in the article. Each stage of the development of PSP must pursue a goal of forming a loyal team.

The issue of the effectiveness of state support for sectors of the domestic economy, engaged in the development and production of products using high technologies, has been considered. Вased on the analysis of indicators characterizing the effectiveness of state support measures in this area, the conclusion has been made about the lack of effectiveness of this activity. It also has been concluded, that measures to support the domestic economy sectors related to its high-tech segment by the state are insufficient, which leads to backwardness of Russia behind the leading economically developed countries (the USA, Japan, Germany) in the development of high-tech industries of the civil sphere. This situation requires the adoption of measures to support and develop the high-tech segment of the domestic economy at the state level. The condition for increasing the effectiveness of measures of state support for the high-tech complex is to increase allocations for R&D in those industries whose products are able to compete with or surpass similar foreign models on an equal basis.

The author’s method of evaluating the innovative development of manufacturing enterprises has been presented. Three key stages of evaluation activities have been highlighted. At the first stage, the leading group of manufacturing enterprises in terms of innovative development was identified – high-tech enterprises. At the second stage attention was paid to the rating innovative development of high-tech enterprises based on the authorial structural grouping of innovation indicators. At the third stage high-tech enterprises allocation to positions of innovative development (innovative leader, developed or developing innovator) and sectors of innovative development (balanced, result- or potential- oriented) has been proposed.

The negative impact on the environment is carried out from almost all oil and gas facilities. One of such objects are wells of any purpose. The causes of negative impacts on the environment from plugged and abandoned wells were identified in the course of the study. Existing methods and technologies of well liquidation and conservation have been analyzed in the article. Existing problems in the legal regulation of the issue of environmental safety of abandoned wells have been investigated. The result of comparison of the international and domestic legislation on this problem has been presented.

The features of the implementation of project management in the executive authorities of the Republic of Tuva have been considered and the essence of the regional project management system has been revealed. Problems during the implementation of national projects in the Republic of Tuva, as well as during monitoring of their implementation, including the problem of access to relevant information on the development, implementation, reporting on the implementation of regional projects have been studied. Based on the study, it has been concluded that it is necessary to manage state programs and projects from the perspectives of a systematic approach. It is necessary to organize a system of access to relevant information on the development, implementation, reporting on the implementation of regional projects, amending the law of the Republic of Tuva “On the Accounting Chamber of the Republic of Tuva”, providing for access to information systems and resources, as well as developing a standard for external state financial control “Monitoring regional projects”.

Disproportional development of territories is a common phenomenon. However, the natural asymmetry of regional socio-economic development is necessary, since it is it, that introduces dynamism into the economic and social justification of the allocation of labor resources and obtaining a positive effect from economic activity. In this regard, the main task of state authorities is to prevent particularly acute crisis socio-economic, environmental and other situations in certain territories as the basis for an abnormally high regional imbalance. Spatial imbalances based on the average annual number of employees of economic of the North Caucasian Federal District have been assessed in the article. The analysis of indicators of population employment has allowed us to reveal, that the differences in development trends and proportions between the regions are due to the typology of the regions, to determine the development trends of the regions and to evaluate spatial imbalances in certain types of economic activity.

Materials on the development of a modular project for the management and organization of an agricultural cooperative with systematic implementation of tasks and the achievement of commercial and environmental goals have been outlined. The carbon budget of forest ecosystems has been calculated and analyzed, the increase of which is aimed at increasing the yield of “clean” agricultural products with high benefit while reproducing natural systems that affect the improvement of its quality. The methodology and features of the project approach as an instrument for managing the complex economic, environmental and social problems posed by the environmental entrepreneurship of the regions have been analyzed. The economic and environmental performance indicators of the ecopreneur in the production of eco-products in the course of the project have been estimated. The results obtained are intended for associations of agricultural producers, local and regional executive authorities, interested in the development of environmental entrepreneurship and the reproduction of natural ecosystems.

The behavioral matters of Generation Z, who use the possibilities of the Internet to meet their needs, have been considered. There is no universal digital format. The company’s interaction with the consumer facilitates the implementation of an omnichannel marketing strategy that creates conditions for their continuous interaction, as easy and convenient as possible to meet existing expectations, requests, and needs. As a result of the study, the opportunities (consumer’s independent choice of means of interaction with the manufacturer, channel shifting in the process of purchasing, interaction with the manufacturer regardless from the chosen communication channel) and barriers (absence of isolated online channels for sales, usage of slow-loading Internet platforms with inconvenient interfaces, absence of a dedicated app or limited possibilities of its usage, etc.) of omnichannel marketing implementation for the Generation Z target audience have been revealed. Their media preferences, such social networks as VKontakte, Instagram, YouTube, Facebook, were defined. It has been determined, that Generation Z’s consumer expectations and consumer behavior are influenced by opinion leaders and reference groups, these mainly being bloggers, peers and occasionally older companions, whom they find in social networks.

The issues related to the analysis of export and import of goods between two neighboring states: the Republic of Poland and the Russian Federation have been examined. Relations between the EU countries and Russia to date have been in a significant crisis. Cooperation in the economic field is reduced in the context of mutual sanctions. According to the authors, for the Russian Federation in the near future the main task should be set – economic rapprochement with the countries of the European Union and further negotiations on easing mutual sanctions, since these and other reasons significantly complicate the countertrade in goods and services and impede European integration. It is obvious, that European companies are also interested in normalizing commercial and economic relations. The limitations of non-tariff regulation in foreign trade have been considered also in the paper. It has been concluded on the need to gradually mitigate restrictive measures. And efforts in this direction should be made by both the Russian Federation and the member States of the European Union, including the Republic of Poland.

The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal and social-regulatory functions of taxes. The purpose of the presented paper is to substantiate the key directions of development of taxation of immovable property of individuals in the Russian Federation, taking into account foreign experience, as well as to develop practical proposals for their implementation. The methods of system approach, analysis and synthesis, as well as abstraction and generalization have been applied. Conclusions have been made about the need to implement the fundamental principles of taxation by establishing a fair assessment of the value of real estate and the uniformity of the distribution of the tax burden of individuals in the taxation of property owned by them.

The problems of measuring scientific and technical progress in the transition to the sixth technological mode have been considered. Nowadays scientific and technical progress is measured mainly by natural indicators. Forecasting requires a valuation of capital, taking into account fluctuations in the interest rate at the macro level; assessment of public production efficiency and new technologies. The applied methodology for such assessments has not yet been formulated. For these purposes, the methodology of the theory of economic measurements, which is also at the infancy stage and its latest concepts can serve. In relation to scientific and technical progress, the object of assessment may be the cost of capital and its depreciation in the final phase of the transition period, the effectiveness of scientific and technical progress and the money itself, considered as the main measure of value, and creating the effects of procyclical cost of capital in the conditions of technological shifts and crises.

The formation and development of the main areas of technical and economic research in the field of aircraft engine building have been considered. A typical structure of the life cycle cost of an aircraft engine has been presented and typical tasks in the field of technical and economic efficiency, solved at different stages of the cycle, have been described. Also the method used to solve these problems at the stage of development work on the creation of the engine has been considered. The purpose of the study is to develop a risk assessment methodology for the creation of an aircraft engine, as well as its software implementation with subsequent integration into an existing design product. At this stage, it is necessary to describe clearly the algorithm that will be the basis for the risk assessment of the aircraft engine development.

With the rapid development of the digital economy and business transformation, modern financial technology tools are becoming more and more in demand. This article explores and reflects the main aspects of crowdfunding financing in the Russian Federation. The significance of crowdfunding in the implementation of projects, in particular in the social sphere, has been determined. The analysis has been presented and statistics of the most popular crowdfunding services has been displayed. The structure of crowdfunding financing by areas, country of ownership of users of the investment platform Planeta.ru has been considered. The factors have been reflected and the main vectors of the development of crowdfunding as a full-fledged financing mechanism in modern conditions have been formulated.

The indicators, necessary for the improvement of the system of assessment of the financial condition of the banks of Russia, have been analyzed. The reasons of inefficient assessment of the bank’s activity results and the resulting negative consequences have been considered. The hypothesis about the necessity of application of methods of forecasting at acceptance of strategically important administrative decisions and expert estimation of a current situation for avoidance of the critical situations, leading to bankruptcy and insolvency in the sphere of bank activity has been put forward. The main causes of crisis situations occurrence, taking into account the dynamics of external and internal indicators, have been considered. A list of indicators, consisting of two groups that should be taken into account when assessing the financial condition of Russian banks, has been presented. Despite the apparent transparency of the indicators under study, a practical problem of forming a single methodology arises, that would lead to a significant increase in the adequacy of assessment of the performance of Russian banks.

The concept of self-employment as a form of individual entrepreneurship has been considered. A detailed analysis of the experience of foreign countries in establishing the institution of the self-employment,common and distinctive features of the applied models of the development of self-employment in European countries, Australia and the USA, has been presented. Much attention has been paid both the characteristic of the category “self-employed citizens” and the review of their areas of activity in Russia today. Available mechanisms and tools for the development of self-employment have been analyzed. Particular attention has been paid to the analysis of the concept of self-employment and its forms, presented in legislative acts, which serve as the basis for effective regulation by the government. Conclusions and recommendations of the authors on the application of the new special tax treatment on the income of self-employed citizens, implemented as part of a pilot project in several regions of the Russian Federation, have been presented.

The role of lending to small and medium-sized businesses in the development of the modern Russian economy has been considered. Bank lending in this particular segment of the economy has been analyzed with highlighting the main trends and problems. The most important role of the Central Bank of the Russian Federation in solving the problems of lending to small and medium businesses through the monetary policy and the improvement of the regulatory framework has been determined. The main ways to solve the existing problems in the bank credit market of small and medium businesses have been identified. The state support for lending to small and medium business entities through partial subsidizing of interest rates has been considered thoroughly, models of partial government subsidizing of interest rates at the stage of obtaining a loan and at the stage of loan repayment have been presented.

The article has been devoted to the analysis of definitions between two relevant concepts of modern professional management – staff motivation and stimulation. An explanation has been given for the desire to go to a particular goal. It has been studied, how does motivation differ from stimulation, and what is the relationship between them, why it is so easy to get confused in the meaning of these concepts. Based on the scientific literature, concepts of motivation and stimulation, mechanisms of their action have been revealed, examples have been given. It has been concluded about the interconnection and interdependence of motivation and stimulation, their role in the strategy of organizing the labor process, increasing its effectiveness and self-realization of the individual’s potential.

The article is a continuation of an article of the same name published in the journal “Vestnik Universiteta” № 12 2019. Presented part is devoted to methodological problems, systemic approach in management and development of guidelines in setting scientific research. The systemic approach has been chosen as a fundamentally new level of thinking culture. It allows you to take into account many conditions of internal and external environment. Particularly importance is attached to the ideological dimension. Moral qualities of the person, priority of national interests should become the basis of the world view of future specialists. Educational work, like training, must be continuous. The development of the university concept of student education has necessitated a paradigm shift in the methodology of scientific development. The most important problems of training management personnel in universities of Russia have been formulated in the article

Identity politics has become a crucial feature of the transformation of modern social and political relations in many countries around the world. Representatives of “progressive” structures actively engaged in such a struggle, trying to undermine the foundations of the existing conservative social system and the established balance of institutions and relative powers of actors. Largely initiated by civil society organizations representing social minorities, this policy has become an instrument for the realization of the tasks of the state power. At the same time, identity politics, showing disparity approach to various social groups, while demanding the increasing powers of the State in its implementation, remains deeply contradictory and generates ideological hybrids such as “eco-authoritarianism” or “liberal authoritarianism”.

Relevant socio-psychological problem of the emergence of loneliness in modern adolescents has been considered. Living conditions at this moment are characterized by a high level of development of information technologies. As a result, the formation of new thinking, new behavioral strategies, which affect the process of socialization of the individual. It has been noted, that in connection with the intensive digitalization of society, prerequisites arise for the social isolation of an individual subject, the formation of loneliness. This is most evident in the younger generation, as it is more sensitive to social changes. For exploring this phenomenon, an empirical study was conducted of the attitude of adolescents to loneliness and its interrelation with communicative abilities. Psychodiagnostic techniques have been used as research methods: the UCLA solitude scale by D. Russell, L. Peplo, M. Ferguson and the CBS questionnaire. For a quantitative analysis of the obtained data, the Spearman rank correlation coefficient has been used. An analysis of the results allowed us to establish the presence of loneliness in modern adolescents, which is associated with a decrease in their communicative abilities. The results can be used in the practical activities of social psychologists, teachers and educators.

The results of studying the operational mechanisms of mnemonic abilities of subjects of different ages when memorizing complicated non-verbal meaningless material have been presented. The study was carried out by means of the deployment method of mnemonic activity by L. V. Cheremoshkina. In the group of first-graders, information processing was carried out at the perceptual and perceptual-shaped levels. The operational mechanisms of grouping, strong point, association were the leading ones. In a group of students, information was processed primarily at a intellectual level. The operational mechanisms of schematization and structuring were the leading ones. In the group of subjects 35–40 years of age, information processing was carried out at a figurative-mental level. Memorization was carried out thanks to the operational mechanisms of the grouping, strong point, schematization. In general, in the sample of the subjects examined by us, when memorizing complicated non-verbal senseless material, the operational mechanisms of grouping and strong point prevailed.

Professional burnout of the high school tutors and its negative impact on the educational process and the state of health of teachers, have been revealed in the article, signs, indicating the systemic nature of the problem, have been described. Strategies of overcoming such professional burnout have been considered, the preference of the problem-oriented strategy has been noted. The results of the analysis of the time spent by the teacher in the formation of assignments have been presented. The expediency of using information technologies as a tool to reduce the load on the teacher by reducing the time required to prepare for practical and laboratory classes has been substantiated. The stages of preparation for classes, that should be automated, have been highlighted.

The study results of life meaning, career orientations and emotional burnout syndrome among representatives of socionomic (helping) professions have been described. The purpose of the work was to identify the characteristics of emotional burnout, career and life meaning orientations of the personality and their relationships. To achieve the goal of the study, V. V. Boyko’s “Method for diagnosing the level of emotional burnout”, D. A. Leontiev’s test of “Life Sense Orientations” (LSO), and E. Shein’s “Career Anchors test” have been used. It has been established, that the “Resistance” phase is in the formation stage, the “Stress” and “Depletion” phases were not formed. The leading career orientation of specialists is “professional competence”. As a result of the study, the interrelation of indicators of emotional burnout, career and life meaning orientations, has been identified. High scores on the scales of the LSO: “goals in life”, “life process”, “locus of control – life”, “locus of control – I” have been found. It has been established that career-oriented industrial professionals are more susceptible to emotional burnout. The article is a contribution to the study of various aspects of helping a person experiencing emotional burnout syndrome.