"Journal "U". Economy. Management. Finance."
type: channel
description: "Journal "U". Economy. Management. Finance." is a peer-reviewed scientific publication devoted to original research of problems in the field of economy and management. Authors are invited to the publication of results of scientific research, reports of conferences, the overview of business and scientific literature, the reviews, the expert evaluations and other materials meeting the requirements of the journal. Scientists, graduate students, undergraduates, students, public men, politicians, economists from Russia, from the CIS and other foreign countries are invited to cooperation. Schedule: 4 issues a year. Languages: Russian, English. All articles published in the journal are in open access on our website and in the electronic scientific library (elibrary.ru). Certificate number of registration in Federal Service for Supervision in the Sphere of Telecom, Information Technologies and Mass Communications (ROSKOMNADZOR): ЭЛ № ФС 77 - 64116. ISSN 2500-2309
publisher: Индивидуальный предприниматель Володин Роман Сергеевич
language: en
publication name: "Journal "U". Economy. Management. Finance."
issn: 2500-2309
items: Optimizing the use of working capital as a factor in productivity and wage growth
items: Personnel problems in the Russian engineering industry: a review and analysis of structural reasons
items: Specifics of damage assessment of departmental property
items: Analysis of material costs in the production cost
items: Fraud as a threat to the economic security of the organization
items: Threats to economic security in the banking sector
items: The life cycle of a company in the age of digital transformations: mechanisms of sustainability
items: The life cycle of an enterprise: evolution of the management model from inception to rebirth
items: Digital transformation in logistics: trends, technologies, and strategic impacts on supply chains
items: Support for the environmental sustainability of cities and settlements through taxation tools
items: Analysis of the enterprise's availability of fixed assets and their technical condition
items: The evolution of the concept of «autonomy» in economics: from firms to AI-agents
items: The impact of digitalization on human capital development in Russia
items: Structural imbalances of the Russian labor market in the context of demographic decline
items: Digital transformation of university marketing communications as a determinant of the development of an innovative educational ecosystem
items: Socio-economic aspects of marketing support for the sale of pharmaceutical products in the Rostov region
items: Benchmarking as a tool for improving the competitiveness of an economic university
items: Methodological foundations for assessing the return on investment in educational technologies based on artificial intelligence
items: Artificial intelligence as a systemic mechanism for transforming labour relations
items: Gig - economy and platform employment: advantages and disadvantages for workers and employers
items: Banking mediation in business registration: advantages and limitations
items: SMES in Russia: growth of indicators and contribution to the national economy
items: Government regulation of small and medium-sized enterprises: economic impacts and development challenges
items: VAT: balancing the interests of the state and businesses in the modern economy
items: Automation in modern manufacturing: evolution and challenges
items: Financial planning and technological modernization: synergy for business sustainability
items: Car sharing and financial leasing: mechanisms for sustainable service development
items: Youth unemployment as a socio-economic problem of the labor market
items: Problems of ensuring the economic security of banking activities
items: Entrepreneurship as a driver of regional economy: challenges and opportunities

Optimizing the use of working capital as a factor in productivity and wage growth
type: item
description: The article reveals working capital management as a strategic factor of "creative destruction" in the economy. The article analyzes how digitalization is transforming liquidity management, turning it into a source of productivity and salary growth. It is proved that the released resources create a cycle of investments in innovation and human capital, changing the paradigm of remuneration.
subject: Practice-Oriented Papers in Economics and Management
  topic: section
subject: working capital
  topic: keywords
subject: creative destruction
  topic: keywords
subject: turnover
  topic: keywords
subject: labor productivity
  topic: keywords
subject: wages
  topic: keywords
subject: money cycle
  topic: keywords
subject: digital transformation
  topic: keywords
subject: operational efficiency
  topic: keywords
creator: Kseniya Sergeantova
creator: Kristina Yefimova
rights: Copyright (c) 2026 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 88
ending page: 92

Personnel problems in the Russian engineering industry: a review and analysis of structural reasons
type: item
description: This article examines the personnel problems in the Russian engineering industry and provides an overview and analysis of the structural causes of the shortage of labor resources. Based on data from Rosstat, the Higher School of Economics, and sectoral studies, it examines key trends: structural shifts in employment influenced by defense orders, growing staff shortages, wage dynamics, and the imbalance between supply and demand in the labor market. The aim of this review is to identify the main trends and challenges in employment within the machine‑building complex.
subject: Research Works in Economics and Management
  topic: section
subject: mechanical engineering
  topic: keywords
subject: labor resources
  topic: keywords
subject: workforce shortage
  topic: keywords
subject: skills mismatch
  topic: keywords
subject: education-industry integration
  topic: keywords
creator: Dmitry Oblomov
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 44
ending page: 49

Specifics of damage assessment of departmental property
type: item
description: The proposed article considers the issue of damage assessment and the specifics of its reflection in accounting (budget) accounting registers by accounting entities of the Ministry of Defense of the Russian Federation. This issue has been repeatedly highlighted by various authors, but it remains relevant today.
subject: Practice-Oriented Papers in Economics and Management
  topic: section
subject: damage
  topic: keywords
subject: military units
  topic: keywords
subject: financial liability
  topic: keywords
subject: fixed assets
  topic: keywords
subject: inventories
  topic: keywords
subject: depreciation
  topic: keywords
subject: calculation method
  topic: keywords
creator: Olga Goritskova
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 71
ending page: 78

Analysis of material costs in the production cost
type: item
description: The article examines the specifics of material costs within product cost and their impact on production efficiency. Based on two-year enterprise data, it analyzes the dynamics of material expenses and applies factor decomposition to assess changes in material intensity through key parameters such as the share of material costs and unit costs. The study highlights the practical importance of identifying factors that increase material intensity and finding reserves to reduce costs.
subject: Research Works in Economics and Management
  topic: section
subject: material costs
  topic: keywords
subject: production cost
  topic: keywords
subject: economic analysis
  topic: keywords
creator: Saniya Latfullina
creator: Valeriy Pozdeev
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 32
ending page: 37

Fraud as a threat to the economic security of the organization
type: item
description: This article reveals the concept and essence of fraud as a threat to the economic security of the organization. The article presents the results of a survey of the B1 group of companies, which discloses information about how many respondents of the organization faced fraud at the enterprise. The article also presents the main types of fraud at the enterprise and tools to combat each of these types.
subject: Young Researchers' Papers
  topic: section
subject: fraud
  topic: keywords
subject: threat
  topic: keywords
subject: economic security
  topic: keywords
creator: Darya Kuznetsova
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 242
ending page: 246

Threats to economic security in the banking sector
type: item
description: The article analyzed the main threats to economic security in the banking sector. The concept of economic security of the banking system is defined and its content is disclosed. The key directions and tasks of ensuring the stability of banks in modern conditions are considered. The practical significance of the study lies in the possibility of using the results obtained to develop measures to strengthen economic security and improve the efficiency of the banking sector.
subject: Research Works in Economics and Management
  topic: section
subject: economy
  topic: keywords
subject: security
  topic: keywords
subject: banks
  topic: keywords
subject: problems
  topic: keywords
subject: threats
  topic: keywords
creator: Elizaveta Pechnikova
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 16
ending page: 20

The life cycle of a company in the age of digital transformations: mechanisms of sustainability
type: item
description: The study reveals the mechanisms of enterprise sustainability in the digital age through the integration of AI, ESG principles, and hybrid methodologies at the stages of the life cycle (from inception to rebirth). It demonstrates how resilient ecosystems turn crises into growth opportunities.
subject: Young Researchers' Papers
  topic: section
subject: company life cycle
  topic: keywords
subject: digital transformation
  topic: keywords
subject: business sustainability
  topic: keywords
subject: AI and analytics
  topic: keywords
subject: ESG principles
  topic: keywords
creator: Muhammad Ilham Mammadyarov
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 226
ending page: 230

The life cycle of an enterprise: evolution of the management model from inception to rebirth
type: item
description: The study reveals the dynamics of the enterprise life cycle through the lens of management functions. It demonstrates how the integration of modern tools helps overcome crises and extend the organization’s sustainability
subject: Young Researchers' Papers
  topic: section
subject: enterprise life cycle
  topic: keywords
subject: management functions (P A I T)
  topic: keywords
subject: transition crises
  topic: keywords
subject: proactive management
  topic: keywords
creator: Elvina Abulyaesova
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 221
ending page: 225

Digital transformation in logistics: trends, technologies, and strategic impacts on supply chains
type: item
description: The article examines key areas of digital transformation in logistics based on McKinsey data and industry analytics. Particular attention is given to the adoption of AI, IoT, 5G, and cloud solutions that enhance the transparency and efficiency of supply chains. The findings show that automation, demand forecasting, and route optimization deliver the greatest impact. Digital ecosystems are becoming a strategic factor shaping the competitiveness of logistics companies.
subject: Young Researchers' Papers
  topic: section
subject: digital transformation
  topic: keywords
subject: logistics
  topic: keywords
subject: artificial intelligence
  topic: keywords
subject: supply chains
  topic: keywords
creator: Alexandra Shatrova
creator: Mary Khnkoyan
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 213
ending page: 220

Support for the environmental sustainability of cities and settlements through taxation tools
type: item
description: The article explores the potential of using fiscal instruments to stimulate the environmental sustainability of cities and settlements. Based on the analysis of Russian and international experience, the author has developed a comprehensive model of environmental taxation that takes into account the specifics of urbanized territories. The proposed system of tax mechanisms is aimed at reducing the negative impact on the environment, stimulating the introduction of green technologies, and optimizing the use of natural resources in the urban environment.
subject: Research Works in Economics and Management
  topic: section
subject: environmental taxation
  topic: keywords
subject: sustainable development of cities
  topic: keywords
subject: green economy
  topic: keywords
creator: Darya Kuznetsova
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 38
ending page: 43

Analysis of the enterprise's availability of fixed assets and their technical condition
type: item
description: The article analyzes the shoe factory's availability of fixed assets, their structure, movement, and technical condition. A factor analysis of capital productivity and capital profitability is performed, key factors determining their dynamics are identified, and directions for improving the efficiency of fixed asset management are proposed.
subject: Practice-Oriented Papers in Economics and Management
  topic: section
subject: fixed assets
  topic: keywords
subject: capital productivity
  topic: keywords
subject: capital profitability
  topic: keywords
subject: technical condition
  topic: keywords
subject: wear and tear
  topic: keywords
subject: capital equipment
  topic: keywords
subject: factor analysis
  topic: keywords
creator: Darya Kuznetsova
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 79
ending page: 87

The evolution of the concept of «autonomy» in economics: from firms to AI-agents
type: item
description: The article explores the evolution of the concept of «autonomy» in economic theory — from the firm as a «black box» in neoclassical economics to contemporary AI agents. It analyses the factors driving this transformation, the levels of AI autonomy, and the key challenges associated with integrating AI agents into the economy.
subject: Research Works in Economics and Management
  topic: section
subject: autonomy
  topic: keywords
subject: economics
  topic: keywords
subject: AI agents
  topic: keywords
subject: digitalization
  topic: keywords
creator: Rinat Allagulov
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 11
ending page: 15

The impact of digitalization on human capital development in Russia
type: item
description: The article analyzes the impact of digitalization on human capital in Russia, covering positive effects, risks, current state, and response measures in the spheres of education, labor, regional development, and government regulation
subject: Young Researchers' Papers
  topic: section
subject: digitalization
  topic: keywords
subject: human capital
  topic: keywords
subject: education
  topic: keywords
subject: employment
  topic: keywords
subject: regulation
  topic: keywords
creator: Lenar Ahatov
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 208
ending page: 212

Structural imbalances of the Russian labor market in the context of demographic decline
type: item
description: Abstract. The paper analyzes structural imbalances of the Russian labor market under demographic decline, including the shrinking working age population, workforce aging, regional disparities, and challenges in migration policy. Solution pathways are proposed.
subject: Young Researchers' Papers
  topic: section
subject: labor market
  topic: keywords
subject: demographic decline
  topic: keywords
subject: structural imbalances
  topic: keywords
subject: migration policy
  topic: keywords
subject: professional retraining
  topic: keywords
creator: Polina Krlabaeva
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 203
ending page: 207

Digital transformation of university marketing communications as a determinant of the development of an innovative educational ecosystem
type: item
description: The article explores the role and potential of digital marketing strategies in shaping and enhancing the competitiveness of an innovative educational ecosystem at a modern university. In the context of digitalization and increasing competition in the global education market, universities are forced to transform from traditional educational institutions into open, networked ecosystems. The author argues that digital marketing is evolving from a promotion tool to a system-forming element that integrates all stakeholders (enrollees, students, graduates, academic staff, and industry partners), generates innovation, and creates a unique value proposition. Based on the analysis of modern concepts of educational ecosystems and digital marketing, a comprehensive model for integrating marketing strategies into the ecosystem architecture has been developed. The model includes a target, content, technological, and result-oriented blocks focused on personalizing the educational experience, building long-term relationships, and strengthening the university's research and innovation potential. The theoretical significance of the work lies in the systematization of approaches to marketing educational ecosystems, while the practical significance lies in the proposal of specific tools and metrics for evaluating the effectiveness of digital marketing activities in the context of the university's strategic development.
subject: Practice-Oriented Papers in Economics and Management
  topic: section
subject: educational ecosystem
  topic: keywords
subject: digital marketing
  topic: keywords
subject: university competitiveness
  topic: keywords
subject: digital transformation
  topic: keywords
subject: marketing communications
  topic: keywords
subject: stakeholders
  topic: keywords
subject: innovation
  topic: keywords
subject: higher education
  topic: keywords
subject: digital platforms
  topic: keywords
creator: Anastasia Churyumova
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 59
ending page: 70

Socio-economic aspects of marketing support for the sale of pharmaceutical products in the Rostov region
type: item
description: The article explores the specific socio-economic features of marketing support for pharmaceutical products in the Rostov region. It analyzes the relationship between the demographic structure, income levels, the development of regional healthcare infrastructure, and the marketing strategies employed by pharmaceutical companies. The article also addresses the challenges specific to the Southern Federal District, including the high proportion of rural population, migration processes, and disease patterns. Special attention is paid to adapting national marketing campaigns to regional realities, the role of pharmacy chains as a key distribution and communication channel, and finding a balance between commercial efficiency and ensuring drug availability for all categories of citizens in the region. It is concluded that it is necessary to develop partnership models between the government, business, and the medical community in order to improve the efficiency of pharmaceutical marketing in the region.
subject: Practice-Oriented Papers in Economics and Management
  topic: section
subject: pharmaceutical marketing
  topic: keywords
subject: Rostov Region
  topic: keywords
subject: Southern Federal District
  topic: keywords
subject: availability of medicines
  topic: keywords
subject: regional healthcare
  topic: keywords
subject: pharmacy chains
  topic: keywords
subject: import substitution
  topic: keywords
subject: socio-economic development
  topic: keywords
subject: demographics
  topic: keywords
subject: logistics
  topic: keywords
creator: Narine Khachaturian
creator: Karimi Akim
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 51
ending page: 58

Benchmarking as a tool for improving the competitiveness of an economic university
type: item
description: The article explores the potential of benchmarking as a systemic tool for ensuring and improving the quality of educational activities in a modern Russian university. Using the example of Rostov State University of Economics (RINH), the article analyzes the theoretical background and practical aspects of integrating benchmarking into the management system. The author has developed a multi-level implementation model that covers the institutional, functional, operational, and evaluation levels. Special attention is given to adapting best practices to the regional socio-economic conditions of the Rostov Region. The article presents the criteria and indicators of benchmarking system effectiveness, as well as the stages of its practical implementation. The study is based on the analysis of modern scientific publications, strategic documents on the development of education and regional policy.
subject: Research Works in Economics and Management
  topic: section
subject: benchmarking
  topic: keywords
subject: quality of education
  topic: keywords
subject: university management system
  topic: keywords
subject: Rostov State University of Economics
  topic: keywords
creator: NarIne Khachaturian
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 21
ending page: 31

Methodological foundations for assessing the return on investment in educational technologies based on artificial intelligence
type: item
description: The article is devoted to solving a current scientific and practical problem – the adaptation of classical methodological approaches to assessing return on investment (ROI) for the field of educational technologies (EdTech), especially for solutions based on artificial intelligence (AI). A simplified analysis of traditional ROI models, such as the Kirkpatrick-Phillips model, was conducted, revealing their limitations in relation to the evaluation of AI solutions, their adaptability, predictability, and ability to provide qualitatively new educational results. The authors propose a comprehensive, multi-level assessment model that integrates quantitative financial indicators with qualitative metrics reflecting the transformative effect of AI. The model includes assessments of operational efficiency, academic results, strategic assets, and intangible assets. Particular attention is paid to methodological challenges, such as distinguishing the contribution of AI from other factors, the ethical aspects of data collection, and the long-term nature of return on investment. The theoretical significance of the work lies in the development of a methodology for assessing the effectiveness of digital educational innovations. The practical value lies in providing educational institution leaders and EdTech developers with a structured tool for justifying and managing investments.
subject: Young Researchers' Papers
  topic: section
subject: return on investment (ROI)
  topic: keywords
subject: educational technologies (EdTech)
  topic: keywords
subject: artificial intelligence (AI)
  topic: keywords
subject: performance evaluation
  topic: keywords
subject: evaluation methodology
  topic: keywords
subject: Kirkpatrick model
  topic: keywords
subject: investment in education
  topic: keywords
subject: digital transformation of education
  topic: keywords
subject: learning analytics
  topic: keywords
subject: intangible assets
  topic: keywords
creator: Anait Tokmadzhyan
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 231
ending page: 241

Artificial intelligence as a systemic mechanism for transforming labour relations
type: item
description: The article examines the impact of AI on the transformation of labour relations. It is shown that AI systematically changes the structure of employment: redistributes functions between humans and machines, creates new professions, and redefines required skill sets. The «human–AI» model is explored. The paper highlights the polarisation of skill demand and the need for coordinated efforts among businesses, government, and workers. Conclusion: AI is a key factor in economic stability, enabling businesses to grow without increasing labour costs and fostering new employment models.
subject: Young Researchers' Papers
  topic: section
subject: artificial intelligence
  topic: keywords
subject: employment transformation
  topic: keywords
subject: labour relations
  topic: keywords
subject: digitalisation
  topic: keywords
subject: competencies
  topic: keywords
creator: Yulia Fukalova
creator: Rinat Allagulov
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 197
ending page: 202

Gig - economy and platform employment: advantages and disadvantages for workers and employers
type: item
description: The article analyses the gig economy and platform employment as contemporary forms of labour relations. A comparative analysis of these phenomena is conducted: their common features and differences, as well as advantages and disadvantages for the participants, are highlighted. The hierarchical relationship is substantiated: platform employment is defined as a digital subtype of the gig economy.
subject: Young Researchers' Papers
  topic: section
subject: gig economy
  topic: keywords
subject: platform employment
  topic: keywords
subject: flexible employment
  topic: keywords
subject: labour market
  topic: keywords
creator: Luiza Safiullina
creator: Rinat Allagulov
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 176
ending page: 180

Banking mediation in business registration: advantages and limitations
type: item
description: The article analyses the mechanism of banking mediation in business registration in the Russian Federation. It demonstrates how banks simplify the registration procedure through agreements with the Federal Tax Service (FTS). The study identifies key limitations of this approach, highlights persistent challenges in the registration process, and outlines the general trend towards simplifying administrative procedures in the entrepreneurial sphere.
subject: Young Researchers' Papers
  topic: section
subject: bank
  topic: keywords
subject: services
  topic: keywords
subject: state registration
  topic: keywords
subject: tax authority
  topic: keywords
subject: business entity
  topic: keywords
creator: Alan Galiulin
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 156
ending page: 160

SMES in Russia: growth of indicators and contribution to the national economy
type: item
description: This article presents a study of the importance of the development of small and medium-sized enterprises for the Russian economy, and examines the areas of state support for business representatives, including national projects implemented in this field. The article also provides an assessment of the current state of business and its economic efficiency and contribution to the national economy.
subject: Young Researchers' Papers
  topic: section
subject: entrepreneurship
  topic: keywords
subject: national economy
  topic: keywords
subject: state support
  topic: keywords
subject: national project
  topic: keywords
creator: Sufiya Saitgareeva
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 192
ending page: 196

Government regulation of small and medium-sized enterprises: economic impacts and development challenges
type: item
description: The article analyses the impact of government regulation on the development of small and medium‑sized enterprises (SMEs) in Russia. It examines the key support measures, their economic effects, and the outstanding challenges facing the sector. The study highlights the need to enhance the efficiency of regulatory instruments, improve the targeting of state support, and strengthen legal protection for businesses. The analysis demonstrates that while state interventions have contributed to the growth in the number of SMEs, persistent issues—including a limited contribution to GDP, uneven access to finance, and regulatory instability—require more targeted and sustainable policy measures.
subject: Young Researchers' Papers
  topic: section
subject: small and medium sized enterprises (SMEs)
  topic: keywords
subject: government regulation
  topic: keywords
subject: economic impacts
  topic: keywords
subject: legal challenges
  topic: keywords
creator: Mikhail Larin
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 181
ending page: 185

VAT: balancing the interests of the state and businesses in the modern economy
type: item
description: The article examines the balance of interests between the state and businesses within the VAT system and its upcoming changes. It identifies the key advantages and disadvantages of VAT, assesses the effects of digitalization, as well as tax optimization risks and their consequences. The conclusion is that a balanced system is needed — one that ensures sufficient revenue without stifling business activity.
subject: Young Researchers' Papers
  topic: section
subject: VAT
  topic: keywords
subject: tax regulation
  topic: keywords
subject: digital control
  topic: keywords
subject: optimization risks
  topic: keywords
subject: tax burden
  topic: keywords
subject: budget revenues
  topic: keywords
creator: Gleb Kozlov
creator: Rinat Allagulov
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 171
ending page: 175

Automation in modern manufacturing: evolution and challenges
type: item
description: The article traces the development of automation in industry: from the mechanization of the 18th–19th centuries to the intelligent systems of Industry 4.0. Key technological stages are described, along with their contribution to increasing productivity and product quality. The main challenges are examined: technological unemployment, high implementation costs, cyber risks, and the need for workforce retraining.
subject: Young Researchers' Papers
  topic: section
subject: automation
  topic: keywords
subject: Industry 4.0
  topic: keywords
subject: technological unemployment
  topic: keywords
subject: retraining
  topic: keywords
creator: Artur Sadriev
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 161
ending page: 165

Financial planning and technological modernization: synergy for business sustainability
type: item
description: В статье рассматривается взаимосвязь финансового планирования и технологической модернизации как основополагающих элементов экономической устойчивости и правового режима предприятия в РФ. Обосновывается необходимость формализованной системы финансового планирования и документально закреплённой программы модернизации производства. Показано, как технологическая модернизация (автоматизация, роботизация, цифровизация) дополняет финансовое планирование, снижая операционные риски и повышая эффективность.
subject: Young Researchers' Papers
  topic: section
subject: financial planning
  topic: keywords
subject: technological modernization
  topic: keywords
subject: economic sustainability
  topic: keywords
subject: strategic management
  topic: keywords
creator: Ilnur Allagulov
creator: Arslan Ishbulatov
creator: Rasul Khasanov
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 186
ending page: 191

Car sharing and financial leasing: mechanisms for sustainable service development
type: item
description: Статья раскрывает роль финансового лизинга в бизнесе каршеринга. Показано, как лизинг позволяет формировать автопарк без крупных вложений, распределять затраты и сохранять финансовую гибкость. Рассмотрены ключевые риски (переплата, зависимость от лизингодателя) и способы их снижения.
subject: Young Researchers' Papers
  topic: section
subject: car sharing
  topic: keywords
subject: financial leasing
  topic: keywords
subject: vehicle fleet
  topic: keywords
subject: cost management
  topic: keywords
creator: Danil Gibadullin
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 151
ending page: 155

Youth unemployment as a socio-economic problem of the labor market
type: item
description: The article analyses youth unemployment as a socio economic problem. Its dual nature is demonstrated: macroeconomic causes and social consequences. The key features of the issue are identified, and solutions are proposed — retraining, government employment programmes, startup support, and internships. The necessity of systemic measures to unlock the potential of young people is emphasised.
subject: Young Researchers' Papers
  topic: section
subject: unemployment
  topic: keywords
subject: youth
  topic: keywords
subject: labour market
  topic: keywords
subject: employment
  topic: keywords
subject: vocational training
  topic: keywords
subject: job placement
  topic: keywords
creator: Adelina Babkina
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 146
ending page: 150

Problems of ensuring the economic security of banking activities
type: item
description: In the framework of this study, the author examines the existing problems in the field of ensuring the economic security of banking in modern Russia and develops measures to overcome them. The main internal and external threats affecting the stability of credit institutions are analyzed, and directions for improving the effectiveness of the economic security system are proposed. Special attention is paid to cybersecurity, personnel policy and risk management. The practical significance of the work lies in the fact that the results obtained during the research can be applied to solve existing problems.
subject: Young Researchers' Papers
  topic: section
subject: problems
  topic: keywords
subject: economic security
  topic: keywords
subject: technologies
  topic: keywords
subject: measures
  topic: keywords
subject: threats
  topic: keywords
subject: risks
  topic: keywords
subject: banking activities
  topic: keywords
creator: Elizaveta Pechnikova
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 166
ending page: 170

Entrepreneurship as a driver of regional economy: challenges and opportunities
type: item
description: The article demonstrates that entrepreneurship is a key driver of gross regional product growth, a catalyst for innovation, a creator of jobs, and a factor in increasing the investment attractiveness of territories. The study identifies barriers to entrepreneurial development in regions and proposes concrete solutions: digitalization of public services, preferential lending, and development of logistics infrastructure.
subject: Young Researchers' Papers
  topic: section
subject: regional economy
  topic: keywords
subject: entrepreneurial activity
  topic: keywords
subject: entrepreneurship support
  topic: keywords
creator: Vadim Spiridonov
creator: Alexey Kudisov
rights: Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-31
publication date: 2025-12-31
starting page: 140
ending page: 145