The article analyses the transformation of the Russian management elite from the point of view of the famous Russian historian, sociologist and philosopher G. P. Fedotov (1886–1951). The paper discloses the civilizational features and stages of the evolution of the elite. The author reveals social, psychological, mental and other characteristics given by the thinker to the main domestic types of managers such as: a Russian European, a “Moscow man” and a Soviet manager. The study shows his positive assessment of the management culture of the nineteenth century. The article considers the thinker’s views on the processes of transformation and primitiveness  of management personnel of the early 20th century. The paper analyses the portrait of the Soviet manager given by G.P. Fedotov. The author shows the utilitarianism and Americanism of his social aspirations, which give rise to  socialist bourgeoisness. The study reveals the significance of the analysis conducted by the thinker.

The relevance of the study is due to the fact that the solution of the tasks facing the country is impossible without strengthening the role of the regions. Russia is characterized by deep differentiation of regions in terms of development level, which is due to the influence of natural and climatic conditions, uneven distribution of minerals, labor resources, external factors, etc. To these mentioned factors, another one was added – coronavirus. The purpose and objectives of the study are to determine the role and place of regions in their socio-economic  situation, assessing them using the indicators used by the rating agency RIA Rating, taking into account modern challenges. The practical significance of the study is as follows. The concentration of competitive advantages in some regions and their lack in others, which depend on the population`s incomes, exacerbate social inequality. At  the present stage of development, taking into account the changed economic situation in the world, the issues of  economic security of the regions are of particular importance. The article provides ratings of Federal districts,  regions by the level of their socio-economic situation for 2019 in comparison with 2018, for the 1st quarter, 9 months of 2020 in a pandemic.

Many terms in the Russian economy are of foreign origin. The use of foreign language concepts is a method of expanding economic terminology and research, facilitates international economic interaction. Many terms are assimilated and become generally applicable in the Russian economy. The article studies the issues related to the  use of foreign language terminology in the Russian practice of public-private partnership, considers the terms, categories and definitions of public-private partnership, both those which have been included in Russian science and practice, and those which have not been assimilated into the Russian language. The authors conclude that the use of foreign-language terms cannot be reduced simply to borrowing, it is necessary to adapt the borrowed words  and combinations to the Russian science and practice of public-private partnership; the use of borrowed  foreign language terms should not contradict the state concept of public-private partnership development and economic programs and strategies.

An important component of the labour process is the organizational environment that determines the conditions of interaction between workers within the framework of joint activities. Each organization has a unique organizational environment that is described in scientific theory and practice by a term called organizational culture. The author carries out the analysis of methods for measuring organizational culture, and chooses an easy-to-interpret and use diagnostic tool that clearly describes the system of organizational values of employees. The paper proposes quantitative characteristics and methods of their calculation, which allow you to compare personal and group  parameters of organizational values. The study develops a sequence of actions that describes the procedure for identifying the measure of correspondence between individual and group parameters of organizational culture. The results presented in the article are part of the study of increasing the efficiency of the labour process based on the perfection of the internal environment. The author ascertained that the contradictions existing in the system of competing values lead to a violation of the interaction between employees in the process of labour activity. The data obtained form the basis for the development of a set of measures to increase labour productivity.

The metamodern period presents new challenges to modern organizations. The philosophical concepts of  modernity and postmodernity, which have a kaleidoscopic effect on the mentality, values and behavior of economic  agents, transform the economic eco-system. The article considers the problems of metamodern organizations. The author has reasoned proven the need to change the management paradigm of management of industrial enterprises and service sector. The paper highlights the main directions of increasing the competitiveness of the metamodern organization. The key element of the manager is the flexibility of managing business processes and their dynamic transformation. The article reveals the tools of signal technologies that form the possibility of meeting and creating the needs of a mono-economic agent. The paper presents a model for managing consumer behavior using modern digitalization technologies.

The authors carry out an analysis of the “TechSuccess” rating and the enterprises’ financial indicators, calculated on the basis of accounting data. The purpose of the paper is to identify the correlations between the stable local ratings of “TechSuccess” and the financial indicators of enterprises. The research method is correlation analysis based on Spearman’s rank correlation. The study has revealed that the local ratings of “TechSuccess”, “Innovative Companies” and “Export Potential” are more stable than the main rating and the rating “Fast-growing Companies”. Enterprises with a higher “Export Potential” rating are characterized by higher growth for the period 2013-2017, as well as lower profitability and financial stability in 2017. Enterprises with a higher innovation rating are  characterized by smaller size and more efficient use of assets. The paper describes the remaining identified  patterns. The results obtained should be taken into account when developing measures to support high-tech  business. In particular, export enterprises have gained advantages during the stagnation period in terms of revenue growth, but lack their own funds for development and are forced to resort to borrowed funds. They need support in this field.

The aim of the study is to identify the level of staff interest in the functions and activities of the company. The article substantiates the relevance of increasing staff involvement. The paper considers the results of the study of  the influence of involvement on labor productivity according to the American Institute of Public Opinion Gallup. The  authors highlight the qualities characteristic of the employee involved. The study gives characteristics that  make it possible to talk about the effectiveness of the employees involved. The article notes the “symptoms” of  low engagement, considers the main mistakes made by management that reduce engagement, highlights the  necessary incentives for the fruitful work of the organization’s employees. The authors focuse attention on the criteria for assessing staff involvement and ways to analyse the level of staff involvement. The paper presents the main methods for assessing staff involvement. The study notes the influence of a highly developed moral and  psychological climate on the personnel’s commitment to the core values of the company, the observance of the rules and compliance with established standards. The article emphasizes the role of corporate culture. The paper considers the experience of employee involvement of ABC Supply, Zappos, Reeebok, FullContact companies.

The article considers the strategic aspects of anti-crisis management of enterprises during the crisis. The paper clarifies the concept of crisis management, analyses the stages of crisis management, and identifies possible threats that arise for enterprises in the current coronavirus pandemic. The use of the the author’s approach, based on the methods of scientific generalization, comparative analysis, system and situational approach, has allowed us to establish that actions taken to manage the crisis should be based on a carefully developed plan, should be effective, and should be applied as soon as possible. The scientific novelty of the study is that, based on the research, the author has identified the advantages of creating a strategic crisis management plan; proposed a sequence of actions for developing an anti-crisis plan; gave an example of implementing an anti-crisis plan for the COVID-19 pandemic; proposed, in order to ensure the sustainability of enterprises in the post-crisis period,  strategic recommendations. The practical significance of this scientific paper is that it can serve as a basis for further research in the field of strategic management based on anti-crisis technologies.

The paper considers scientific approaches to determining the essence of rural tourism and agrotourism. The authors conduct a review of the current state and trends in the development of tourism, including rural tourism, in the Vologda region. The article characterizes the activities of the government bodies of the Vologda region to create conditions for the development of the tourism industry. The study proves the prospects for the development of rural tourism in the region, shows the possibilities of forming complex tourist products. The article identifies the main problems of rural tourism development in the region and determines the directions of their solution. The  paper considers the role of local governments in the development of rural tourism. The authors justify the necessity of more active implementation of the project approach in the practice of municipal administration in order to fully apply the tourist potential of the region’s territories. The study emphasizes public-private and municipal-private partnerships as one of the most effective ways to attract investment in the development of  tourist infrastructure.

The article considers the direct and indirect influence of flagship enterprises on territorial productivity in the context of municipalities of three constituent entities of the Russian Federation. The authors suggest hypothesis that the presence of flagship enterprises affects positively on the level of territorial productivity. The paper  assumes that a number of socio-economic factors enhance the impact of flagship enterprises on territorial  productivity. The analysis of panel data from 84 municipalities in three regions of the Russian Federation confirmed the positive role of flagship enterprises in increasing the productivity of municipalities. These effects are particularly strong when the territory has a high income level, high population growth rates and low unemployment level. The results are characterized by high stability and make it possible to form recommendations  for governing bodies on creating conditions for faster growth.

The article presents anti-crisis measures to support small and medium-sized businesses implemented by the  Government of the Russian Federation in the COVID-19 pandemic. The paper reviewed also the foreign experience  of using measures to support small and medium-sized businesses in the context of the spread of a new coronavirus infection and proposed measures to improve the effectiveness of anti-crisis programs to support small and medium-sized businesses during the spread of coronavirus infection. The authors used in this article the following research methods: analysis and generalization of Russian and foreign anti-crisis measures. The study proposed, based on this analysis, measures to improve the effectiveness of anti-crisis programs to support small  and medium-sized businesses during the spread of coronavirus infection in the Russian Federation.

The article сarries out an analysis of the reflection of the consequences of environmental disasters and the corresponding preventive measures on the example of the consolidated financial statements of the Group of mining and metallurgical companies “Norilsk Nickel” and the accounting (financial) statements of JSC “Norilsk-Taimyr energy company” (NTEK), which is part of this group. The paper pays particular attention to the relationship between recognized environmental protection obligations and applicable standards for the preparation  of accounting (financial) statements of commercial organizations and consolidated statements of groups that include these business entities. Based on the results of the study, the author formulates priority proposals to  improve the Russian system of normative regulation of disclosure of information about environmental obligations  in accounting (financial) statements.  

The study of stakeholder relationships in organizations helps to comprehensively assess the external business environment and effectively build communication processes. Consideration of stakeholders in clusters is interesting, since they unite not only the participants of one enterprise, but also organizations of different regions. the communication environment of the cluster is extensive and ambiguous. The subject of the research is the system of relationships that arise between stakeholders and participants of the National Aerosol Cluster in the process of their interaction. The methodological basis is the AA1000SES stakeholder engagement standard and its practical guideline for planning and preparing engagement. The research methodology is based on the analysis of  behavioural motives of cluster stakeholders when interacting with its participants. The analysis determined the key stakeholders of the cluster; mechanisms that ensure an adequate response to the requests of stakeholders;  circumstances that prevent participation of stakeholders in interaction; and identified the benefits of interaction with stakeholders. The study showed that managing interaction with stakeholders can help the National Aerosol Cluster strengthen its position in the production of aerosol products, increase the volume of output and enter new markets.

The article studies the impact of flagship enterprises on the level of socio-economic development of territories, the inflow of human capital and the intensification of entrepreneurial activity on the example of municipalities of three  subjects of the Siberian Federal district by constructing a regression model. The paper reveals the significant level  of differentiation of socio-economic development indicators for municipalities located within the same region. The  study determines the high influence of the growth of the population incomes in the absence of a significant increase in the population on the aggregate indicator of territorial development, the gross municipal product in  municipalities with flagship enterprises. The authors have identified the average impact of the flagship enterprises, in terms of stimulating the development of entrepreneurial activity, as well as revenue growth of companies  operating in these enterprises.

In order to protect the national interests of the Russian Federation, from 2014 to the present, the import  substitution policy has been applied, which is a priority in economic policy. The article considers the dynamics of exports and imports of meat and food by-products of poultry on the Russian market. The paper analyses the influence of customs and tariff regulation measures on the dynamics of exports and imports of meat and food by-products of poultry on the Russian market as an object of the import substitution program. The author selected the following measures as the analysed measures: tariff quotas for the import of meat and food by-products of poultry on the Russian market, as well as import and export customs duties on the studied category of goods.

The article raises the problem of improving the features of accounting and disposal of fixed assets. The paper has considered the issue from the point of view of domestic and international standards, as a result of which, “bottlenecks” are revealed and improvement measures are proposed. The matter is relevant, since the active globalization of the world economic system makes it necessary to integrate national economies with all their structural elements, including in the regulatory and legal field. Generally accepted standards establish the procedure, rules and norms for carrying out a certain type of activity. Standardization and unification of individual economic processes contribute to the formation of transparency and openness of business in external and internal environments. Transparency of the organization’s financial flows in the internal environment, primarily for the  company’s management, directly determines the effectiveness of the enterprise’s economic activities.

The subject of the study is key trends in the development of international tax relations at the present stage. The purpose of the article is to investigate the impact of globalization on international tax relations. Approaches to international taxation in modern conditions are largely determined by changes in the financial transactions of transnational corporations and the tendency to move the tax base from high-tax-rate states to lower-tax ones, as well as by innovative changes that have increased the mobility of business. The paper pays the main attention to the urgent problems of international tax relations: firstly, these are measures to combat the outflow of profits to offshore companies and the cooperation of states in the exchange of financial and tax information, and secondly, the impact of the digital economy on international taxation, manifested, in particular, in expanding tax avoidance opportunities. The study considers approaches of states to taxation of cryptocurrencies and prospects of international cooperation in this area. The authors make conclusions about sharp decrease of the offshore companies role as an instrument of international tax optimization and the need to develop a mechanism for new digital business models taxation. 

The relevance of scientific research on the nature and specifics of inflationary processes in domestic economic thought, starting in the 1990s of the twentieth century, is associated with the peculiarities and difficulties of the development of the Russian economy in the transition from a command-and-control economy to a market economy. In this study, the author analyses inflation over a thirty-year period from the early 1990s of the twentieth century to the present. The paper describes in detail each stage of development of inflationary processes. The article analyses monetary policy at each stage of inflation development. The author determines the  features of Russian inflation over the ten-year period 2008-2018. The study considers the main anti-inflationary  measures applied at each stage. The article characterizes the development and features of inflation at the present stage (2019-2020). The paper concludes that the Russian Federation is dominated by the cost inflation factor, which must be taken into account when forming anti-inflationary measures.

Greening of taxation is an actual vector of reforming the tax system in the Russian Federation. However, the principal approaches of this tool for regulating economic processes currently require comments and explanations, as well as justification of the legality of their application. The article considers this issue and identifies methods and  approaches for the practical implementation of the tax mechanism for regulating environmental processes in  the Russian Federation. Based on a comparative analysis of various scientific sources, the authors offer their own vision of the fundamental requirements for environmental taxation and provide their justification. The results of the  research can be used in building the state’s tax policy from the position of environmental regulation and  formation of the conceptual foundations of this mechanism for regulating environmental processes.

The authors devote the article to the issues of identifying the definition of entrepreneurship in the modern conditions of economic development. One of the most important aspects of ensuring the effective development of the national economy in terms of entrepreneurial activities of small forms of economy is the presence of basic concepts that create the basis for the sustainable formation of strong economic and legal ties between the subjects
of economic relations. The paper presents comparative analysis of the state of the domestic segment of small and  medium-sized businesses in comparison with other countries. The study reveals the main problematic aspects of the development of small and medium-sized forms of entrepreneurship in Russia. The article reviews the main definitional approaches of economists to the interpretation of the category of “entrepreneurship”. The authors highlight the most basic aspects characterizing the nature of entrepreneurship and its role in the development of national socio-economic systems.

When introducing a new product or service to the market, a manufacturer or retailer is faced with the need to develop a promotion strategy. Taking into account the recent trends in e-commerce and social media marketing, it makes sense to evaluate the possibility of borrowing promotion strategies from producers of abstract, potentially  monetized electronic content. The article considers the activity of advertising bots using the example of the social network Facebook. The paper carries out an autocorrelation analysis of the observation results and reveals the frequency of automated requests to the user by advertising bots. The authors construct an autoregressive model of the dynamics of the activity of advertising bots and verbalize Facebook’s strategy to increase traffic to the  information space controlled by the social network.

The article considers and systematize different approaches to assessment of investment attractiveness of companies, including high-tech ones, by criteria of the number of used indicators and assessment approach. The paper proposes and tests the authors’ methodology for evaluating the investment attractiveness of high-tech companies, including the assessment of company current situation and development potential, the integral indicator of investment attractiveness and its recommended value. The study forms portfolios of stocks of high-tech companies traded on the Moscow Stock Exchange, using Markowitz and Fisher models to identify the correlation between the level of investment attractiveness of a company and the type of stock portfolio. The paper  reveals the correlation between the level of investment attractiveness and shares in the portfolio, as well as the type of portfolio (minimum risk, maximum return, optimal).

The paper examines the features of interaction between FinTech companies and banks abroad and in Russia. The authors conclude that the development and transformation of a FinTech company into neo-banks is associated with an increase in financial services for companies, successful capital raising, cooperation with banks and the use of specialized platforms. It is emphasized that abroad there is active competition and cooperation between BigTech and FinTech companies, neo-banks and traditional banks; in Russia, in the context of the active digital transformation of Sberbank and other large banks, FinTech companies are active only in the P2P and P2G payment segments. The authors emphasize the importance of banking ecosystems that transform modern Russian banks into universal platforms that provide partners and clients with a variety of services. As a result, further intensification of competition between BigTech and FinTech companies, neo-banks, as well as banks that have undergone digital transformation, in the monetary sphere, both in national and international markets, should be expected.

The article presents the results of a study of the dynamics of indicators that characterize the standard of living of the population of Federal districts of Russia. The author hypothesizes that despite the growth in the values of indicators of the standard of living of the population of Federal districts for the period after 2010, there is a stable pattern of increasing their differentiation, and he has received its confirmation. This circumstance allowed us
to determine the nature of changes and identify two groups of Federal districts that are moving away from each  other at an increasing rate in terms of the standard of living of the population. The analysis raises the issue of the  need to improve the state policy of Russia in order to enhance the standard of living of the population, ensure a balanced socio-economic development of regions and neutralize the negative consequences of their further  differentiation.

In the era of the fourth industrial revolution, a “smart” society is being formed, whose members are able to acquire and apply new competencies, including in the field of political management. In the field of public policy, this is  related to the creation and implementation of innovations in the public administration system. In this regard,  crowdsourcing is becoming a more popular form of interaction between the government and society, including not only the creation of a “bank of ideas”, but also the use of Internet solutions for new forms of political participation. The key areas of digital interaction between society and the state are the delegation of power to citizens and the introduction of innovations to reduce transaction costs.

The article deals with the method of analyzing the discourse of the republics (subjects of the Russian Federation) on national policy and the formation of the All-Russian civic identity. The author notes the importance of analyzing the positions of the republics as national subjects of the Russian Federation on the interpretation of the concept of All-Russian civic identity, as well as its relationship with the Republican or ethnic identity. The authors emphasize the potential of content analysis as the main research method in this particular case, which is explained by the possibility of quantifying the degree of attention of the Republican authorities to the issue under consideration, as well as identifying the attitude of regional elites and the media to it. At the same time, there is a need to verify the results of content analysis using qualitative methods, such as an expert focus group interview. Based on the results  of approbation of the developed research toolkit, the authors put forward three hypotheses that need to be  tested in the course of further study of the official discourse of the republics – subjects of Russian Federation  on the stated problems. 

The article carries out social survey analysis in the social environment of non-linguistic students of higher institution on the problems that arise when using blended and e-learning formats for foreign language acquisition. The paper lists the most popular online resources for extracurricular foreign language acquisition. Based on the results of the survey, the author concludes that the blended format of foreign language acquisition for non-linguistic students should be firmly integrated into the higher education system along with the classroom format. The study has confirmed the need to use the blended format for foreign language acquisition as the most
optimal format of training in non-linguistic universities for both students and teachers. The research materials will be interesting to manufacturers of applications for foreign languages learning, websites that promote electronic learning of foreign languages, employees of the Ministry of Science and Higher Education of the Russian Federation, and other researchers and teachers.

This paper discusses the main social impact of immigration to the United States. The article uses systems for a comprehensive review of immigration on the most important American institutions and the integration of immigrants and their children into American society. A comprehensive analysis of the socio-demographic characteristics of immigrants is carried out. Theoretical and methodological analysis of Russian and foreign research, information and statistical materials of the U.S. Census Bureau, as well as materials of American research centers, including Gallup, Pew Research Center. Large-scale immigration has led to changes in the country’s racial and ethnic balance, with long-term changes. The growth of the working-age population in the United States is driven by immigrants and their children. The first time in Gallup’s trend that the percentage wanting increased immigration has exceeded the percentage who want decreased immigration.

The article is devoted to the consideration of amendments to the Constitution of Russia approved during the vote on July 1, 2020, which set the main parameters of identity policy in our country. Special attention is paid to the reaction of public figures, experts and representatives of the leadership of the republics within the Russian Federation. During the discussion of the amendments, there was a strong public demand to clarify and fix in the form of constitutional provisions the main content of cultural and civilizational parameters of the Russian identity. The adoption of the amendments demonstrated broad public agreement on the constitutionally defined parameters of Russian national identity. The discussion showed an ambiguous attitude of ethnic activists in the republics to the set parameters of identity policy. And the leaders of a number of republics expressed their dissenting opinion, which reflected a certain tension over the inclusion of the concept of “state-forming people”in the article on the state language.