"Journal "U". Economy. Management. Finance."
"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
Индивидуальный предприниматель Володин Роман Сергеевич
Car sharing and financial leasing: mechanisms for sustainable service development
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.
Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
Youth unemployment as a socio-economic problem of the labor market
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.
Problems of ensuring the economic security of banking activities
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.
Entrepreneurship as a driver of regional economy: challenges and opportunities
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.
Unemployment as a macroeconomic problem: causes, types, and ways to mitigate its effects
The article analyzes the main types of unemployment, the causes of its emergence, and the diverse consequences for society and the economy. Special attention is given to a comprehensive approach to solving the problem, which includes measures to stimulate economic growth, develop human capital, and improve the institutional environment.
Green business: legal mechanisms of incentivization
The study examines the legal mechanisms of stimulating «green business» by forming certain national projects on the territory of the Russian Federation, establishing as a priority direction the application of ESG approach to business.
Investments under conditions of macroeconomic instability: limitations and opportunities
Currently, macroeconomic instability is one of the main challenges for investment. This is due to risks associated with the unpredictability of the economic situation, as well as the instability of politics and markets.
State regulation and support of entrepreneurship in conditions of macroeconomic instability
The article analyses state regulation and business support in conditions of macroeconomic instability. Four types of risks are identified: financial-resource, regulatory-operational, market-technological, and reputational-institutional. The key challenges are outlined, and solutions are proposed, including digitalisation of interactions, tax incentives, public-private partnerships (PPP), and greater transparency in fund allocation.
The institute of entrepreneurship and its role in the economic development of the country
Данная статья посвящена институту предпринимательства и его роли в экономическом развитии страны. Функция предпринимательства является важной составляющей роста экономики. На сегодняшний день предпринимательство развивается с помощью общей занятости населения, институционального контекста, а также уровня экономического развития страны. В связи с этим важно уделять внимание динамике предпринимательства в общей экономике страны.
Efficient allocation of limited resources at the start of entrepreneurial activity
The article focuses on the strategic allocation of limited financial, human, and temporal resources using tools such as resource audits, activity prioritization, adaptive budgeting, and management methodologies. It examines a holistic approach to organizing economic processes in which resource allocation is based on value and risk analysis. This approach enhances business resilience, accelerates time-to-market, and reduces the likelihood of inefficient expenditures.
Инвестиции и финансирование бизнеса в нестабильной макроэкономической среде: вызовы и их решения
This article discusses the key challenges faced by Russian businesses during periods of macroeconomic instability, such as currency fluctuations, inflation, and rising interest rates. The analysis explores potential adaptation strategies—including the use of government programs and reserves, diversification of funding sources, and business preservation strategies.
Fiscal policy of the Russian federation: instruments, impact, and response to contemporary challenges
This article examines the mechanisms and instruments of the budget and tax policy of the Russian Federation, as well as their role in shaping the economic situation.
Protection of business rights and assets in the context of modern economic and regulatory challenges
Modern challenges require businesses to implement comprehensive measures for protecting assets and rights amid regulatory, digital, and geopolitical risks. This study analyzes changes in tax regulation, digital threats, and the need for technological and legal protection.
Strategic development of the market of social services in the conditions of digitization
The article considers key aspects of the strategic development of the social services market in the conditions of digitalization, including technological, organizational and legal changes. It analyzes current trends in Russia, such as the growth of the social services market, the increasing share of digital services, as well as persistent problems, including digital inequality (30% of regions with low Internet access) and cybersecurity risks. Special attention is paid to the need for integration of public and private platforms, infrastructure development in remote regions, application of artificial intelligence and blockchain, as well as protection of personal data. The importance of an integrated approach that combines technological modernization with socio-economic policies to ensure equal access to services is emphasized.
Research Works in Economics and Management
Roblems of electronic banking in the context of sanctions
This article discusses the problems of functioning and development of electronic banking in the context of international sanctions. Restrictions on access to foreign software, hardware, and international payment systems create significant difficulties in maintaining the quality of service, ensuring transaction security, and implementing innovative solutions. The purpose of the article is to analyze the impact of sanctions on the quality management system in the field of electronic banking. The object of the research is information technologies and quality management systems in electronic banking under the conditions of sanctions pressure. The main research method is the collection, analysis and systematization of regulatory and legal documentation, industry analytics, scientific publications of domestic and foreign experts devoted to the problems and prospects of electronic banking development in the context of sanctions. The study will identify the main problems hindering the development of electronic banking under the sanctions regime, as well as suggest ways to solve them and strategies for adapting to new economic realities.
Practice-Oriented Papers in Economics and Management
A new paradigm of investment in human capital in the age of artificial intelligence: a study of the dynamic match between education system reform and labor market demands
This paper investigates the transformation of approaches to human capital investment amidst the Fourth Industrial Revolution. The article analyzes the dual impact of artificial intelligence (AI) on the labor market, which leads to the displacement of some professions and the creation of new ones that demand higher-order cognitive and socio-emotional skills. It substantiates the need to reform the traditional education system, which suffers from inertia and a mismatch with modern requirements. As a solution, a dynamic matching model is proposed, based on close cooperation between the state, business, and educational institutions, the use of big data analysis to forecast skills demand, and the cultivation of a lifelong learning culture. The conclusion asserts that creating a flexible and adaptive system for human capital development is a key factor in ensuring competitiveness and sustainable economic growth in the age of AI.
Comparative analysis of border cooperation between Russia and Asian countries (China, Mongolia, and the DPRK)
The article presents a comparative analysis of border cooperation between Russia and China, Mongolia, and the DPRK. It examines the features of trade and economic interaction, infrastructure development, and institutional mechanisms. The study identifies factors contributing to effective cooperation, as well as limitations hindering its development. Special attention is given to the strategic importance of the Russia–China partnership and the potential of the trilateral corridor “Russia–Mongolia–China.”
Job satisfaction and professional motivation of staff: elements, indicators and factors
The labor market is changing dynamically, and issues of job satisfaction and professional motivation of staff are becoming strategically important for ensuring the sustainable development of enterprises and organizations. Understanding how factors related to working conditions, financial and moral incentives, leadership style and socio-psychological climate affect job engagement is the key to improving work efficiency and building a competitive advantage for companies. The article analyzes the elements, indicators and factors that determine job satisfaction and professional motivation of staff. The article analyzes the interrelationships between such concepts as job involvement, wages, financial and moral incentives, staff motivation, labor productivity, professional aptitude, professional growth, leadership style, socio-psychological climate, stress, job satisfaction, personnel management, working conditions and labor efficiency.
Prospects for the introduction of artificial intelligence into the accounting information generation system
The article reveals the functionality of introducing artificial intelligence into an accounting system as an element of a corporate information system. The technological priorities of the introduction of artificial intelligence in the financial sector of corporations and government agencies are highlighted. The categories of accounting processes that AI technologies are aimed at digitizing are presented. The author highlights the complicating factors of the introduction of artificial intelligence into the management information formation system, the elimination of which is ensured by the implementation of a set of developed measures. In terms of the accounting system, the emphasis is on the accuracy and speed of data acquisition, as well as compliance with regulatory requirements.
Development and analysis of optimization algorithms in smart home energy management systems
The article examines the influence of psychological factors on economic decision-making within the framework of behavioral economics. It analyzes cognitive biases, heuristics, and emotions that affect the behavior of consumers, investors, and other economic agents. The article explores how deviations from rational choice due to psychological characteristics lead to suboptimal outcomes at the micro and macro levels. It emphasizes the importance of considering psychological factors in economic policy-making and management decisions.
China as a new leader in the supply of medical equipment to Russia
This article is devoted to the analysis of the growth of medical equipment supplies from China to Russia. The article also examines the foreign policy and foreign economic factors that stimulate this trend. The reasons for the increase in imports of medical products are described, and the main positions that occupy a large part in the export of this industry are considered. It is important to touch upon the current trends in this topic, as well as to study the growth that has arisen from the point of view of statistics The difficulties faced by companies engaged in importing from China are considered. In conclusion, this topic discusses the prospects for the development of medical equipment imports from China to Russia.
The impact of individualization of land use on productivity and structural transformation of the Russian agricultural sector
The article is devoted to the analysis of transformation processes in the agricultural sector of Russia, with a focus on the relationship between the individualization of land use and the dynamics of agricultural production. Based on statistical data and a comparative analysis with the CIS countries, the hypothesis is investigated that the growth of the share of land in individual use positively correlates with an increase in gross agricultural output and the profitability of rural households. The research methodology includes a regression analysis of panel data for 80 regions of Russia for the period since 1998, as well as a qualitative analysis of institutional changes. The results indicate the need for further reform of land relations and the development of market mechanisms to achieve a balanced size structure of farms.
The nature of the information interaction of the payroll module with other components of the universal erp-system (based on the "galaktika erp" software suite)
This article examines the specifics of the information landscape of compensation systems in the context of using an integrated information-analytical resource management solution (based on the functionality of the "Galaktika ERP" software suite). The focus of the research is on the features of informational support for procedures related to payroll organization. Emphasis is placed on the interaction between individual ERP-system components during the formation of data arrays necessary for accurate calculations; a model of such informational interaction is presented based on identified information flows circulating within the accounting-analytical system. In preparing the article, general scientific methods (analysis and synthesis) were used, along with methods for studying the regulatory and legal framework and the scientific-methodological discourse related to the topic, as well as modeling techniques. The analysis revealed problematic aspects in the accounting support of personnel calculations and provided considerations regarding directions for further scientific development of this issue.
informational support for personnel calculations
Financial stability of enterprises under economic uncertainty: methodology of assessment and risk management
In the context of economic uncertainty, the financial stability of enterprises becomes a key factor determining their competitiveness and long-term development. The aim of this study is to develop a methodological approach to assessing financial stability of enterprises and to identify effective risk management tools. The materials include data from Rosstat, the Central Bank of Russia, analytical reports, as well as domestic and foreign research publications. The methodological framework combines systemic and ratio analysis, integral assessment methods, scenario modeling, stress testing, and case studies. The results show that traditional ratio-based methods should be complemented with integral indices and predictive models. The most effective enterprises are those that implement comprehensive risk management systems, including digitalization of analytics and automation of risk monitoring. A comparison with international studies confirmed the universality of approaches and emphasized the need to strengthen financial flexibility of Russian companies. The findings can be applied in enterprise management practice to improve financial stability systems, as well as in the development of strategic recommendations at the state policy level.
Regional economic policy under sanctions pressure: mechanisms for stimulating investments
Under sanction pressure, mechanisms for stimulating investment activity implemented at the regional level are of particular importance. The purpose of this study is to analyze the tools of Russia’s regional economic policy and to identify their effectiveness in ensuring socio-economic resilience. The materials include Rosstat statistical data, official strategic planning documents, as well as results of domestic and foreign research. The methodological basis comprises a systemic approach, comparative and economic-statistical analysis, and the case study method. The results of the study demonstrated that the most effective investment stimulation tools are tax incentives, budget subsidies, and public-private partnership mechanisms. Their combined application contributes to capital investment growth and mitigates the negative effects of sanctions. At the same time, significant interregional differentiation in policy effectiveness was revealed, highlighting the need for targeted support measures that account for the socio-economic specifics of Russian regions. A comparison with international studies confirmed the heterogeneous impact of sanctions, which reinforces disparities among regions. It is concluded that a flexible regional policy focused on growth diversification and institutional environment improvement is required.
Analysis of labor costs and efficiency of labor resources utilization
In the framework of this study, the author examines the concept and essence of the economic security service. The existing threats in this area have been studied. The methods of evaluating the effectiveness of the economic security service are highlighted. Measures have been developed to improve the activities of the company's economic security service. The prospects of its development are also considered. The practical significance of the work lies in the fact that the results obtained during the research can be applied to solve existing problems.
Problems in ensuring tax security in the context of digitalization of the economy
The main goal of the country's tax system is the implementation of a fiscal function, which is to collect taxes. This helps effective tax administration. It also ensures the implementation of the stimulating function aimed at more efficient use of labor, material resources of the organization. Within the framework of this study, the author examines existing problems in the field of tax security and developed measures to overcome them. The practical significance of the work lies in the fact that the results obtained during the study can be applied to solve existing problems.
налоги, безопасность, экономика, проблемы, угрозы.
Operational risk management methodology based on internal reporting: from diagnostics to decision-making.
The article discusses the methodology of operational risk management based on internal reporting. The importance of a systematic approach is emphasized, including incident registration, risk classification, the formation of KRI panels and the introduction of regular reporting. Particular attention is paid to the transition from local solutions to a centralized risk management system that ensures transparency of processes and manageability of threats.
The impact of digital transformation on the effectiveness of management decisions: a theoretical and methodological analysis.
The purpose of the study is a theoretical and methodological analysis of the impact of digital transformation on management decision-making processes. The paper considers changes in the management structure, the role of analytical systems and new risks. An actual practical example is presented. The results can be used to optimize management models in a digital environment.
The relationship between personnel development and successful business
The article examines the relationship between personnel development and knowledge management as key factors in the success of a modern company. The article emphasizes the need to create a structured system that combines learning and development with the company's goals, and to implement technological solutions for knowledge sharing, which ultimately fosters a learning culture and contributes to the sustainable growth of the organization.