The model of motivating delegation has been proposed and its justification by the results of recent studies in educational psychology, neurobiology and pedagogy has been presented. The actualization of the employee’s personal effectiveness lies in his internal, inherent and characteristic motivational model only for him. To build the model, the theory of self-motivation and the phenomenon of self-determination, recent discoveries in neurobiology have been used, a sequence of communication interactions between the director and the employee, which makes it possible to include the motivation of aspiration in the employee’s own motivational model, has been formulated. The main elements of the model are unconscious and conscious desires, and regulatory motives of both the leader and subordinate. Their hierarchy and interaction provide effective employee`s self-motivation in terms of setting the task, developing criteria for assessing the performance of the task. Motivating delegation allows you guaranteed to activate both the emotional part of the performer’s brain, which provides energy for the execution of the task, and the prefrontal complex, which is responsible for the thoughtfulness, creativity and consistency of the result and the process of the performance of the task.

The method of scoring human resources capacity depending on the level of problem complexity and employment function and the level of responsibility has been presented. The complexity of professional activity is determined by the components: type of activity, variety of work, controllability of work performance, scale and complexity of management. The degree of responsibility is determined by the components: independence, initiative, commitment to the result, significance of the results of work. For each component, three characteristics have been determined, each of which is assigned a score: from 1 – minimum level, to 3 – a high level. The matrix model, formed on the basis of scoring data, with four groups of personnel has been proposed in the article: “Stars” (it is characterized by a high level of responsibility and high complexity of the labour functions perfomed), “Experts” (high complexity of work with a relatively low level of responsibility), «Soldiers» (high responsibility with a low level of complexity), «Cogs» (low level of responsibility and complexity of the work performed). Assessment of human resources capacity, determining the current state, is the basis for the development of management decisions and implementation of measures aimed at improving the efficiency of the organization through better use of human resources potential.

The issues of cost management from the point of view of substantiating the reduction in the cost of investment products in order to create reasoned conditions for the interest of investors in long-term investments have been considered. The main emphasis on the real economic sector has been made, since it is in this sector that budget revenues at all levels are generated and overall economic growth is ensured. The existing mechanism of cost management in the implementation of investment programs has been assessed. Attention to the main elements of the cost management mechanism in the investment and construction sector of the economy has been paid. Factors that determine the level of production expenses taking into account the specifics of construction products have been analysed. An attempt to justify multi-factor cost management has been made. Management functions by performers have been differentiated.

The issue of integrated management system formation in the context of innovative management development has been considered. The concept of an integrated management system has been clarified and an integrated management system version, which is based on the integration of existing management standards and integrates their policies and strategies into a common basic management principle, has been proposed. A conceptual multiply connected model of an integrated management system and a model with managerial innovations as part of an integrated management system have been developed. The factors influencing the motivation for creating and improving an integrated management system have been presented. The problems of searching for integrative areas of interaction between management standards have been considered and a matrix of interaction between management standards has been proposed.

The formation of a favorable image is an integral part of the professional growth of public servants. Modern society imposes special demands on the image of public service employees. In this regard, their image should consist of a set of certain characteristics that emphasize the effectiveness and professionalism of their activities. To effectively create the image of public servants, it is necessary to pay attention to their personal characteristics, as well as to properly organize a PR company. A positive image is one of the main tools for the formation of communication between the state and society with the placement of significant priorities. The formation and development of a positive image is a multi-level, complex and responsible process, which requires hard work so that a public servant can inspire confidence and meet the expectations of citizens. Despite the fact that today the image is one of the most important tools of influence and management, its essence should be exclusively in the pursuit of good goals. It should be aimed at identifying and subsequently solving the main problems of citizens, as well as an active dialogue with society.

The results of data analysis on changes in the number of Russian research and teaching staff due to increased international competition for highly qualified personnel have been given. The main trend of the process is the decrease in their total number from 2015 to 2018 by an average of 900-1000 people annually, which exceeds similar indicators among other categories of the Russian population. The experience of the state bodies of the leading world powers in applying forms of work to create conditions for attracting foreign scientists to research and educational activities in the national interest has been analysed: a) improving the structure and powers of state bodies responsible for attracting scientists to the country; b) developing and implementing state target programs; c) improving national regulations for granting work visas to foreign scientists by simplifying administrative procedures. It has been concluded that it is necessary to monitor emigration processes among highly qualified personnel in Russia and make it personalized. The need for a point analysis of the reasons and conditions that contribute to the decision of a representative of the scientific and pedagogical community to move to another country has been substantiated.

The emergence, development, problems, prospects and statistics of the use of voice assistants in interactive marketing communications have been considered. The use of voice assistants as an interface of interaction with electronic equipment is a new, dynamically developing trend, covering all spheres of human activity. The relevance of the studied problem lies in the fact that the integration of advertising in voice assistants in the near future will affect all types of business in one way to another and become an integral part of a successful advertising campaign: these are the most effective interactive marketing communications of the future. The author’s recommendations on the use of voice assistants in interactive marketing communications have been given.

The article is devoted to the development of a conceptual model patent of the patent analytics module integrated into the SAP corporate information system. It has been shown that patent research plays an important role in the strategic development of an enterprise based on the study of market trends. It has been proven that since the future strategy of the company depends on such a large dataset and the person is not able to assess the situation efficiently and consider a broad introduction, reengineering of the process of data collection and analysis is required, on which the fate of the enterprise depends. The primary purpose of this module is to provide automation of this kind of analysis and planning of strategic development of the enterprise. Moreover, the information collected by the system will help to correctly allocate funds for research and development programs.

Education, implementing the program of digitalization, takes a major role in preparing a huge number of workers, students and schoolchildren for life and work in the digital economy. In this сonnection, ambiguous understanding of the goals of digitalization, the mismatch of the electronic and traditional approaches to learning, incompleteness of a single terminology platform, a significant difference of the main theories used in developing practical tools of e-learning, the lack of leading psycho-pedagogical concept of online learning, which could be used by both developers of training programs and users-teachers, insufficient base of empirical research, - they lead to confusion of all subjects of the educational process, to the lack of a clear understanding of what and how to teach and what might happen as a result. The “pain points” of e-learning have been considered in the article, the problem of the lack of research on online education strategies, social context, pedagogical technologies and design, and giving full right to speak about the opportunities, advantages and prospects of e-education, has been raised.

The essence, purpose and concept of electronic customs have been considered. According to the results of the analysis of regulatory legal acts and scientific literature, a conclusion about the absence of a system concept of electronic customs has been drawn. Based on the identified key characteristics, the corresponding author’s definition has been formulated. The problems of the development of the electronic customs institute in the Russian Federation have been analysed, the main ones are the imperfection of the technologies used, the insufficient qualifications of electronic customs personnel, the imperfect mechanism of interaction between electronic customs and other elements of the system, the absence of criteria for the effectiveness of electronic customs, the theoretical foundation and the conceptual framework of the electronic customs institute. The prospects for the development of electronic customs have been determined and conclusions about the need to improve the theoretical, legislative and technical basis for the development of customs authorities in the context of the digitalization of the economy of the Russian Federation have been made.

There is a point of view that it is already impossible to bring new ideas into talent management. The current practice has been considered in the article and also an alternative approach that can increase the quality of training of talent pool to a higher level has been presented . A new strategy for integrating career coaching and a metaprogram approach into the system of talent pool management, as well as a different starting point for work with it, have been proposed. The prospects and potential of candidates for company vacancies to be included in the personnel reserve are already assessed at the recruitment stage. Specific steps have been listed. The author’s definition of the term “career coaching” has been given.

The importance of improving the efficiency of the system of service activities for the maintenance of machine-building products has been outlined. Individual types of service and their features have been analysed. The indicators that determine the effectiveness of service activities by type, the criteria for their evaluation and the most favorable trends in the process of working out the production of certain types of goods have been considered. It has been noted that the service of machine-building products is quite an expensive item of the production activities of enterprises. To justify the costs of warranty service, it is necessary to have certain statistics of product failures and its individual elements for their additional production in order to ensure timely provision to the consumer. The analysis showed that the costs of all types of goods servicing are an important indicator of its organization by enterprises. Statistics for keeping records of all types of product maintenance allows you to improve its production, plan the production of spare parts and reduce the cost, which is an important element of competitiveness.

The issues of transformation of municipal formations from the standpoint of quality and accessibility of municipal services have been considered. The study on the example of the unification of rural settlements of the Republic of Bashkortostan has been carried out. It has been analysed whether the unification of municipal formations will affect the provision of social services by municipal institutions. It has been established that the enlargement of rural settlements will slightly affect the accessibility of municipal services provided by municipal institutions. The need and consequences of the unification of municipal formations from the point of view of the financial capabilities of local governments to tackle issues of local importance also have been assessed. It has been determined that the unification of rural settlements can to some extent solve the problem of reducing administrative costs and increasing the financing of other issues of local importance. However, the solution of the problems of accessibility and quality of municipal services should be implemented not only by administrative methods through the enlargement of municipalities, but also using the tools of inter-municipal cooperation.

The article is devoted to the problems of improving the information base of management accounting at the enterprises of the radio-electronic industry. It has been proved that the effective functioning of organizations of the radio-electronic industry is one of the sources of achieving sustainable socio-economic development of the country, and rational management is based on information resources, which are formed through the movement, processing and structuring of data necessary to improve the efficiency of the enterprise. Qualitative characteristics of management information has been given. The model of accounting and analytical system at the enterprises of the radio-electronic industry, based on the information base available to various users, from the position of the complex nature of theoretical, methodological and organizational issues, has been proposed. The most significant advantages of using the proposed model in the field of management accounting have been highlighted.

The procedure for choosing the organization managing the apartment building is regulated in detail by legislation. However, the law, formally conforming to market principles, leaves the owners of residential premises in the house without any reasonable selection criteria. The wrong choice of a management company is fraught not only with economic losses, but also with safe living. At the same time, the ratings proposed for state accounting or statistics cannot be applied by owners to select the best candidate, since they have other goals. The limited applicability of these ratings and criteria systems has been argued in the article, and also well-grounded approaches and a new system of criteria necessary to resolve the selection problem have been proposed.

The existing organizational and legal forms, forms of ownership and the main types of economic activity of such subjects of economic relations in the transport sector as airports have been analysed. The airport infrastructure management in accordance with the Air Code of the Russian Federation is imposed on the operator (air operator), which is a specific legal entity. It can be of various organizational and legal form and form of ownership and also is able to carry out various types of economic activity. Airports of federal significance in the Central and North-West Federal districts have been examined in the article.. Among the legal entities under study can be distinguished such organizational and legal forms as: budgetary institution, state-owned enterprise, business companies (public, non-public joint-stock companies and limited liability companies) of the following forms of ownership: private, mixed and state (federal and owned by the constituent entities of the Russian Federation). The most common among organizational and legal entities are business entities in the form of a non-public joint-stock company and limited liability company. Among the forms of ownership, the most common form is the ownership of the Russian regions. Among forms of ownership, the most common form is the ownership of the constituent entities of the Russian Federation. A significant part is accounted for by business entities with 100 % of their participation.

The structure of supply chains in the fashion industry has been considered, their main participants have been highlighted. The pros and cons of international production outsourcing for companies working in this industry also have been reviewed. The main factors that are prerequisites for possible changes in the configuration of global supply chains in the fashion industry have been designated. The impact of digital technologies on the configuration of supply chains has been evaluated. The functioning of the «fast «digital factories of Adidas «Speedfactory» and «Faberlic» company has been analysed, which use digital technologies in the production process of manufacturing goods in the fashion industry and are aimed at the maximum reduction of the inventory fulfillment cycle in the fashion industry.

The Russian legal framework for accounting of estimated reserves and estimated liabilities of commercial organizations for the existing terminology space, the problems of correlation of the economic essence of these accounting categories and current legislation, the value of correct application of terminology in accounting (financial) statements for a wide range of stakeholders has been analysed. Special attention has been paid to the distinctive features of estimated reserves and estimated liabilities in the prism of their economic essence. Based on the results of the study, proposals regarding the interpretation of the concepts of “estimated reserve” and “estimated liability” in the implementation of the program to reform the Russian system of legal regulation of accounting and preparation of accounting (financial) statements have been formulated.

The features of supply and demand in the service market, the main trends in the market of household services, its dynamics for the period from 2010 to the present in the Russian Federation have been considered. The level of influence of marketing tools on the customer’s perception (collaboration, full information about the service, advertising campaign, employee motivation, presentation of new products, etc.) has been studied, the results of the study have been given, the main measures for creating demand for a company providing consumer services, event budget have been defined. An economic assessment of the effectiveness of the proposed measures in the form of an expected increase in revenue and payback periods has been given. Using the proposed set of measures will allow you to actively influence the process of forming the company’s demand in the market of household services.

The problem of generating shortfall in incomes in a gas distribution organization as a result of changes in the state`s institutional standards has been considered. Shortfall in incomes exacerbate the problem of a shortage of investment resources directed by a territorial organization to develop distribution networks. Thereby it has a negative impact on the region’s infrastructure development and on population’s life quality, especially rural population. The main part of the study has been made up of a comprehensive analysis of the shortfall in incomes of a gas distribution organization during 2015-2017, the process of their creation is described. Two methods for pricing shortfall in income: the existing order of calculation and the fixed-cost method have been compared. To estimate the shortfall in incomes elasticity by the connection number for individuals with the gas pipeline-inputs construction, a correlation-regression model has been built that has a high degree of reliability. This model can be used by an enterprise during the operational planning process. It has been concluded, that overcoming the growth tendency of shortfall in incomes is possible by reducing the balance value of the facility. Therefore, further research in this area should be aimed at finding ways to reduce the production cost.

The perspective of development of trade relations between the Russian Federation and the countries of the Association of Southeast Asian Nations has been considered. The following projects: transport (“Russian Railways” OJSC with Indonesia; PJSC “Gazprom” projects, the South China Sea; “Petros” company projects), as well as the “East Siberia-Pacific Ocean” oil pipeline project have been considered. The import and export of Russia with some of the Association of Southeast Asian Nations countries for today and over the past ten years have been analysed. The prospect of a comprehensive association between Association of Southeast Asian Nations and the Eurasian Economic Union has been proposed. The most substantial and significant moments in maintaining the data of trade relations between countries have been highlighted. The possible reasons for the lack of large-scale and strong ties in some areas of activity between the Russian Federation and the Association of Southeast Asian Nations have been revealed, various options for creating and supporting mutually beneficial trade relations also have been offered.

Criteria of allocation of development poles and growth points in the regional economy have been proved. Technique of allocation of potential development poles and growth points based on the account of multiplicative effect in vertically diversified enterprises has been developed. It has been revealed and quantitatively estimated that the higher attractiveness of the development poles in the regional economy is due to the synergetic effect, which is manifested in the diversification and modernization of production in the compactly located territory of the region. A map of poles and growth points in Sughd region of the Republic of Tajikistan has been compiled and it has been proved that a development pole has been formed in the region, located in the North of Khujand and in adjacent to it B. Gafurovsky and J. Rasulovsky districts. It is called the “North development pole” and is at the stage of maturity of the life cycle, as it fully characterizes the market relations that function in the development pole. The results of the study can be used in the development of investment rating and typology of the country’s regions, social policy and state regulation of spatial development.

The form of integration of subjects as a cluster, in particular a cluster of producers of oil and gas and chemical equipment of the Voronezh region, which is a form of Association of interconnected companies in a certain territory, including scientific and technical and industrial enterprises, universities and research centers, has been considered. The experience of developed countries demonstrates the use of the cluster concept as an effective tool that contributes to improving the competitiveness of individual regions where clusters are based, as well as the country as a whole, and the development of individual economic sectors and participating enterprises. Within the framework of this study, the process of financial control of the Voronezh region cluster has been reviewed, and also implementation and efficiency of financing of the cluster of oil and gas and chemical equipment manufacturers have been analysed. As a result of the analysis, the strengths and weaknesses of the cluster have been revealed. Within the framework of research, the methods of bibliographic and logical analysis, systematic approach have been used.

The work describes the concept of blockchain technology, analyzes its advantages and disadvantages compared to centralized systems of accounting, storage and exchange of information. Key problems in the development of technology and its integration into everyday life are described and analyzed in this work. The relatively high cost, the presence of critical vulnerabilities in the software code, as well as the insufficient level of development of related technologies are significant obstacles to the development of blockchain technology. The directions of development and implementation of blockchain in the financial sector, as well as in the sphere of green finance are described. This direction can be the green bond market, for which is extremely important to track compliance with the requirement of targeted financing. Blockchain, technologically allows to effectively meet this requirement. An important conclusion obtained from the study was that despite a number of attempts to create analogues of private money (Libra, Gram, etc.) in the near future the replacement of traditional fiate money circulation by cryptocurrencies is unlikely for a number of objective reasons.

The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of incomplete taxation by tax authorities during tax control. The purpose of the article is to study the completeness of tax calculation by tax authorities during tax control and justify the rejection of a model for compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers. The insufficiency of desk tax audits after the introduction into the tax system of Russia of the limits on the exercise of taxpayer rights to calculate the tax base and (or) the amount of tax has been criticized in the article. It has been indicated to the possibility of incomplete calculation of taxes by the tax authority during tax control as a result of a conspiracy with the taxpayer. It has been concluded about the importance of monitoring the completeness of tax calculation by tax authorities, the need to increase the number of tax audits and abandoning the model of compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers.

The issues related to the developing and improving remote identification mechanism in the Russian banking sector have been considered. The main aspects of the process of collecting, processing, checking and storing biometric data, the functioning status of Single Biometric System (SBS) have been highlighted. The vulnerability and risks of using biometric technologies by banks have been noted. The key trends in the development of the international market of biometric technologies and their application in the banking sector have been presented, as well as current events on the implementation of biometric technologies in Russia. The prospects for the use of biometric technologies in the banking sector and directions for improving the technological infrastructure in order to protect data from unauthorized access have been outlined.

Different scientific approaches to digital culture have been analysed in the article: digital culture is considered as a special form of being, a special integral design that includes audiovisual, semiotic, technological, logical, communication, network and other subsystems that exists at five levels: material, functional, symbolic, mental and spiritual; and as a set of values ofmodern society based on digital coding; and as a system of changes in practices, products of human activity associated with the culture of the digital age; and as a special level of digital literacy and competency. The anthropological aspect of digital culture has been emphasized. The main causes and stages of the development of digital culture as a modern stage in the development of the information culture of society also have been considered.

Features and nature of the perception of medical institutions by the Moscow city youth have been considered. According to the results of a quantitative study (questionnaire method, N = 622) of the attitude of Moscow youth to service in medical institutions, it was concluded that, in general, young people are not sufficiently trustful of medical institutions. Among the main reasons for such a cautious attitude, respondents call insufficient equipment of clinics with high-quality equipment and organization issues. Relief gender differences have been defined: in general, according to the sample, young girls not only visit polyclinics more often than young boys, but are also more demanding to the quality of medical services provided and service. Informing the population about the positive changes in the health care system, new possibilities of medicine can serve as an incentive to change the attitude of young people to prevention and timely treatment.

The current situation of improving the mechanisms of influence on the individual in the conditions of penitentiary institutions indicates the directions of the psychologist`s work related to optimizing the process of socio-psychological adaptation of convicts, which determines the study of factors of socio-psychological adaptation of prisoners. The factors that influence the course of socio-psychological adaptation of convicts, which in the author’s vision can be divided into factors of the first, second and third orders, depending on the conditions of the convicted person’s stay and the period of serving a sentence of imprisonment have been defined in the paper. It has been empirically proven that the age, gender, and level of education of convicts are significant factors in their socio-psychological adaptation to places of imprisonment.