The relevance of the study is the need to study the impact of sanctions imposed by unfriendly countries against Russia in the form of a foreign trade embargo or restrictions on foreign trade in priority goods on the state of economic security of the state.
   The purpose of the study is to conduct a systematic analysis of Russia's foreign trade imports and exports with friendly and unfriendly countries, as well as to determine measures to support Russian exports and imports.
   Objectives: assessment of the negative impact of sanctions restrictions imposed by unfriendly countries on Russian foreign trade; analysis and systematization of real transactions of Russian foreign trade exports and imports on priority goods; distribution of foreign trade transactions in the context of friendly and unfriendly countries; development of specific measures to support Russian foreign trade during the global sanctions war.
   Methodology. The study was conducted using the method of statistical data analysis, the method of grouping and systematization, the method of economic analysis. The presentation of the obtained results was carried out on the basis of a systematic approach and a graphical method.
   Results. The article provides an economic analysis of real foreign economic transactions of the Russian Federation for 2021 based on the data of the Federal Customs Service. The commodity structure of Russian exports and imports is investigated. Segmentation of foreign economic transactions with friendly and unfriendly countries has been carried out. Effective state policy measures to optimize Russia's foreign trade operations during the implementation of sanctions measures are proposed.
   Conclusions. The assessment of the reserve for the transfer of export and import operations from "unfriendly" to "friendly" countries carried out in the article, the identification of countries with which foreign trade is at an insufficiently developed level and the definition of the list of the most "critical" goods for the introduction of a full foreign trade embargo allowed the authors to determine the vector of measures to optimize foreign trade in the conditions of sanctions restrictions.

   Relevance. The dynamism and modernization of the world socio-economic system requires the development of new directions for the implementation of state policy in the social sphere. The social differentiation of the population is associated with a number of factors and reasons, which should be smoothed out by the social policy of the state, by providing support to the population and improving the level and quality of life. The goal of state social policy should be comprehensive support for the population, raising social standards and ensuring a decent standard of living.
   The purpose of the study is to study the key areas of social policy implementation, based on the analysis of the dynamics of macroeconomic indicators characterizing its main elements.
   Objectives: Conduct a grouping of the main components of social policy; consider social policy measures; analyze the key macroeconomic indicators of social policy implementation; to systematize promising key areas for the implementation of social policy in the Russian Federation.
   Methodology. The study is based on methods for analyzing the dynamics of macroeconomic indicators, summarizing and highlighting key aspects of the development of social policy.
   Results: the study analyzes the dynamics of statistical indicators of various aspects of the implementation of the social policy of the state, during which it was determined that the Russian Federation allocates a significant part of the financial resources from the budget for social support of the population. Key areas of social policy implementation are identified, the implementation of which will contribute to increasing social stability in society and the standard of living of the population. The Russian Federation almost fully provides assistance and support to the population in the form of subsidies, grants and other payments.
   Conclusions. As part of the study, it was determined that in Russia there are extensive measures of state support for the population in the form of special programs that have a significant impact on the level of income of the population. State policy in the social sphere is a powerful tool for supporting the population, therefore, a decent standard of living for every citizen of the Russian Federation depends on the effectiveness and targeting of its implementation.

   The relevance of the study is due to the fact that the concepts of "cyber warfare", "hacker attack", "information terrorism" have begun to be used everywhere in modern confrontations, along with the rather aggressive introduction of various information tools and mechanisms, including instant messengers, electronic wallets, cryptocurrency, or simply cloud data storage, which can also be used by unscrupulous users to earn money or steal information. Private users often become victims of information attacks and the total damage from them can reach several tens of billions of dollars a year. Hacking attempts and hacking corporate networks of companies, government organizations and infrastructure facilities is also an urgent problem in the present period of time. Another serious area of "information wars" is the dissemination of unreliable, false (fake) information.
   The purpose of the study is to study the features of conducting "information wars" and the nature of the spread of false information in the modern international economy.
   Objectives. Achieving this goal predetermined the solution of the following tasks: studying the features of the organization of the country's protective space; study of the main objects of information wars; analysis of the tools of modern information wars in our country.
   Methodology. The basis of the research is the methods of rating and statistical data analysis, data processing, induction, deduction, synthesis and other general scientific methods.
   Results. It seems necessary to include the results obtained in the course of the study: an analysis of the consequences of information wars, an analysis of the elements of cybercrime in the modern economy, and the identification of their impact on the economic performance of the participating countries.
   Conclusions. In conclusion, it is concluded that modern methods and tools of conducting information wars are one of the main levers of pressure on the opponent, the main of which is the dissemination of false information. The main value in this fight is to obtain as much reliable information as possible and protect your own information and information environment.

   Relevance. The intensified attacks on Russian cyberspace since the beginning of the military conflict on the territory of Ukraine entail quite negative economic and social consequences for the country. Hackers attacking Russian services from the territory of foreign states are aimed at undermining the foundations of the country's national security by their acts of destabilizing public and private web services, provoking interruptions in the manufacturing sector, failures in logistics centers, and warming up the migratory mood of citizens. Resources that are illegally displayed in the online space form a new shadow sector of the economy - the economy of hacktivism; therefore, the mechanism of hackers' work is of interest.
    The purpose is to assess the information and reputational damage caused to the national economy by hackers in the course of the unfolding cyber war, as well as to identify the main trends in the shadow sector of the economy.
   Objectives. The following tasks were set and consistently solved in the article: to assess the cyber activity of hackers in the Internet space from the beginning of 2022; to formulate the basic principles and goals of the work of hackers in the conditions of conducting a cyberwar; assess the main attacked sectors of the national economy; formulate a mechanism for generating a new shadow sector - the economy of hacktivism; evaluate the main consequences of hacker attacks and the amount of damage caused to the Russian economy.
   Methodology. In the process of writing the work, methods of content analysis, graphical representation and data analysis, methods of systematization, generalization and analogy were used.
   Results. An assessment of the increasing frequency of hacker attacks on the information resources of Russian organizations and users led to the conclusion that a new sector of shadow business, the hacktivism economy, continues to develop. The new shadow sector makes it possible to function anonymously in the information space and finance illegal acts in relation to national information security systems.

   Conclusions. The national information security system should be reviewed in the light of new hostile manifestations on the part of IT-provider countries. The high dependence on foreign manufacturers of information technology will not allow Russia to build its own powerful system of opposition to foreign hackers. Therefore, only a complete transition to domestic software will make it possible to level the existing risks of theft of information and resources from Russian web services.

   Relevance. In modern conditions, the field of science and technology is an important base for the formation of a digital economy and increasing the competitiveness of countries on the world stage. The level of scientific and technological development is largely determined by the mechanisms and forms of financing for the scientific sphere. The study involves assessing the place and role of state and business sector participation in the development of science and technology in different countries and Russia. Based on the analysis of statistical data and international ratings, an assessment of the current state of development and financing of the scientific sphere of Russia in comparison with other countries was given.
   The purpose of the study is to assess the role of private business and the state in the formation of the country's scientific and technological potential.
   Objectives: analyze the current situation in the level of development of the scientific sphere of the Russian economy, determine the place and role of the state and business in the formation of an effective mechanism for integrating science and business.
   Methodology. The study is based on a general scientific methodology for the review of literature sources, systemic and logical analysis, methods for data collection, induction, description and processing of study results.
   Results. The importance of business participation in the formation of the scientific and technological potential of the Russian economy is outlined. The need to find new forms and tools of interaction and cooperation of business with science and education, subject to active state regulation and stimulation, based on the experience of developed countries, is justified.
   Conclusions. The formation of an effective mechanism for the interaction of science and business is impossible without the participation of the state, since institutional and social conditions are fundamental in this case. The role of private capital in the aspect of integration interaction with science should be manifested in reducing the financial burden from the state, in the production of innovative products, the use and application of the potential of digital competencies and knowledge, and the growth of labor productivity.

   Relevance. The article discusses the features of state regulation of employment of the population, acceptable by the current state of the labor market and normal conditions in the country's economy, requiring changes that require identifying problem areas in the development of a high employment policy in the Kursk region and the Federation as a whole.
   The purpose is to give an analysis of the state policy in the field of employment, to identify possible risks and ways to minimize them.
   Objectives: consider the methods of state regulation of employment; to explore the regional policy in the field of employment of the population of the Kursk region; to analyze the theories developed by representatives of different economic directions; process statistical data; identify potential risks in the implementation of the state program; identify ways to minimize these risks.
   Methodology. The methodological basis of the work was a systematic and integrated approach to the problem under study, which made it possible to identify the main patterns of the study using statistical data, legal acts, and scientific papers. The multidimensional nature of the chosen topic led to the use of the following research methods: analysis, synthesis, classification, problem-chronological, synchronous, statistical, retrospective method, extrapolation method. The application of the principle of objectivity was manifested in the use of a wide range of sources and literature.
   Results. The resolution of employment problems occupies an important place in the policy of the Kursk region, as in many regions of the country. Inevitably, one has to face emerging financial, macroeconomic, and organizational risks. It is possible to minimize them using a proactive strategy.
   Conclusions. When implementing the state policy in the field of employment support at the regional level, a large number of risks arise, supported by the negative impact of the external economic environment, they can be overcome using preventive measures.

   Relevance. The modern development of the economy is characterized by specific changes occurring as a result of the dynamic development of science and the digitalization of the main production and management processes. Digitalization is changing people's lives, creating a new way of communication, interaction with government agencies, infrastructure organizations, leisure activities, and significantly affects social ties in society. Digitalization is becoming the main dominant in the development of the national economy.
   The purpose of this work is to analyze and evaluate the prospects for the development of digitalization of the economy of the Russian Federation in conditions of limited resources.
   Objectives: measure the degree of digital inequality of Russian regions; trace the processes of divergence or convergence.
   Methodology. The work used methods of comparative analysis, analysis of statistical indicators of the development of the digital economy.
   Results. The paper analyzes the changes caused by the introduction of elements of the digital economy into the practice of production and everyday economic and social life of the Russian Federation. The paper consistently considers indicators and indicators of the development of the digital economy, reveals a positive development dynamics, identifies problems and individual sectors of the digital economy, in which there is a lag behind the level of the world's leading economies.

   Particular attention is paid to the sources of funding for digitalization. The article shows the level of digitalization (indicators) of the Russian economy in comparison with other developed countries. A separate section of the article is devoted to the analysis of the risks of digitalization processes.
   Conclusions. Based on the results of the study, we can conclude that the digital economy of Russia is at a fairly advanced level. (high positions in various international rankings, wide access of the population to wired and wireless communications, the introduction of digitalization into production). The analysis revealed many barriers that impede the formation of a new economy and slow down digitalization. The main ones are the insufficient amount of investments and the poor implementation of the budget of the national project "Digital Economy", the lack of IT specialists, the poor provision of commercial and state enterprises with domestic programs and applications, the lack of domestic computers, servers and other devices that ensure the existence and development of digital economy.

   Relevance. The transition of the Russian oil industry to a new stage of technological modernization poses new challenges and threats for the digital transformation of business. First, these challenges and threats relate to the negative economic agenda against the backdrop of sanctions and the unstable geopolitical situation. The oil industry is more subject to fluctuations and has a paramount importance for the Russian economy at the same time. That is why choosing promising areas of digital transformation in the oil sector for the effective organization of production and organizational processes is most needed in a rapidly changing condition now.
   The purpose is to identify prospects for the development of digital transformation and criteria for the successful implementation of transformation projects basing on the analysis of the Russian oil industry.
   Objectives: to characterize the current state of the oil industry during the crisis; identify a general algorithm of digital transformation conduction; analyze and describe the production and organizational business tasks of transformation in details.
   Methodology. The scientific research methodology included the usage of methods of analysis and synthesis of information to identify areas for the digital transformation in the oil sector; abstraction of certain business processes and its properties.
   Results. The oil industry combines many activities and is based on the implementation of numerous business processes. The most promising areas of digital transformation were identified as: the orientation of digitalization in the upstream sector; rejection of foreign verder lock-in models; using the OEM production models; compulsory use of various systems for testing projects before its implementation; focusing on "flexible" methods and approaches to management; transformation of the HR system; organization of teams based on a culture of cross-functional interaction.
   Conclusions. Digital transformations should take place within the framework of the implementation of a special digital development strategy. The transformation of the business, its organizational structures, production models, management approaches is all what will lead to a successful transformation.

   Relevance. The development of any business entity involves the search for and achievement of strategic priorities in a certain time perspective, taking into account the analysis and forecast of the main trends. Modern business conditions dictate the need for digital transformation of various industries and fields of activity. Digital transformation is becoming an independent vector for the development of business and society, gaining a foothold in very important digital transformation strategies at various levels. In connection with the foregoing, the problem of identifying strategic priorities for the development of regions in the context of a comparative analysis of digital transformation strategies requires its scientific and practical resolution.
   The purpose of the study is to substantiate the relevance and necessity of identifying strategic priorities for the development of regions in the context of a comparative analysis of digital transformation strategies.
  The objectives are defined by the subject of the study and involve substantiating the relevance of identifying and achieving strategic priorities for the development of regions (on the example of the regions of the Central Black Earth Economic Region) in the field of digital transformation, conducting a comparative analysis of digital transformation strategies of regions, as well as analyzing quantitative indicators that reflect the dynamics of ICT spending in regions.
   Methodology. The research methodology involves the use of methods of empirical, statistical and comparative analysis, as well as methods of graphical and tabular visualization of the results of the study.
   Results: the relevance of identifying and achieving strategic priorities for the development of regions (on the example of the regions of the Central Black Earth Economic Region) in the field of digital transformation is substantiated, a comparative analysis of strategies for digital transformation of regions is carried out, as well as an analysis of quantitative indicators reflecting the dynamics of ICT spending in the regions.
   Conclusions. The study substantiates the achievement of a high level of many indicators of the digital transformation strategies of the regions of the Central Black Earth economic region; a comparative analysis made it possible to confirm the emphasis on project management as part of the digital transformation of key sectors of the economy, the social sphere and public administration, the development of digital competencies and skills; the analysis of quantitative indicators indicates the purposeful development of economic entities in the context of digital transformation.

   The relevance of the study is justified by the need to assess the impact of the pandemic on the processes of digital transformation of Russian regions in order to take appropriate regulatory measures to accelerate the postpandemic recovery of regional economies.
   The purpose of the study is to identify the features of the digital development of Russian regions during the pandemic, as well as to develop tools for optimizing the processes of digital transformation at the stage of postpandemic recovery.
   The objectives of the study are related to the analysis of the dynamics of indicators of digital development of Russian regions during the pandemic; systematization of prerequisites for accelerating digital transformation in the regions, as well as identification of factors constraining digital development; development of tools for optimizing the processes of digital transformation in the regions of Russia.
   Methodology. Using the analysis of scientific literature, the method of comparative analysis, the graphical method, the method of systematization, the method of economic and statistical analysis and the systematic approach, the authors reveal the specifics of the digital transformation of economic systems of Russian regions during the pandemic and determine the vector of state policy to overcome the negative impact of the pandemic crisis on the regional economy.
   Results. A comparative analysis of the dynamics of indicators of digital transformation of economic systems of Russian regions in the pre-pandemic period and at the stage of active development of the pandemic is carried out. The factors of acceleration and containment of digital transformation in the regions during the pandemic are revealed. The directions of the implementation of regional policy stimulating the processes of digital transformation in the regions of Russia at the stage of post-pandemic recovery are substantiated.
   Conclusions. The analysis of the dynamics of indicators of digital development of Russian regions during the pandemic allowed the authors to conclude about the deepening of the processes of digital transformation of Russian regions during the pandemic in terms of the expansion of the digital infrastructure of the regions, the growth of the level of digital competencies of the population, the active introduction of digital technologies into the activities of enterprises and organizations, the increase in transactions for the purchase of goods and services via the Internet, the growth of the volume of services rendered government online services. It is proved that the changes taking place are of a differentiated nature and are determined by the specifics of the territory and the quality of the state policy of the region.

   Relevance. The current political situation in the world requires strengthening the domestic economy, which actualizes the study of regional economic policy issues and, in particular, state programs, the effective implementation of which contributes to effective regional economic development.
   The purpose is assessment of the current state of the region's economy within the framework of state programs and prospects for its development, which determine the direction of regional economic policy.
   Objectives: analysis of the implementation of the federal state program "Economic development and innovative economy" in the Kursk region in comparison with the regions of the Central Federal District; assessment of the level of effectiveness of the implementation of the regional state program "Development of the economy and external relations of the Kursk region"; the study of the prospects for regional economic development of the Kursk region within the framework of state programs and the establishment of the orientation of the formation of regional economic policy.
   Methodology. Methods used in the research: statistical information processing; statistical analysis and synthesis; graphical method of data visualization.
   Results. An analysis of the implementation of the federal state program "Economic development and innovative Economy" in areas related to investment activities and small and medium-sized enterprises showed that the Kursk Region occupies lagging positions within the Central Federal District in 2019. Evaluation of the effectiveness of the regional state program "Development of the economy and external relations of the Kursk region", showed that in general for the period 2019-2021. it has a high level of implementation efficiency. The prospects for the regional economic development of the Kursk region are determined by the results of the implementation of the regional state program under consideration until the end of 2024 with the allocation of appropriate funding and a number of measures provided for in each direction, on the results of which the direction of the formation of the regional economic policy of the Kursk region depends.
   Conclusions. Stimulating the development of small and medium-sized businesses and the development of investment activities, as directions of the Kursk Region state program, is an important aspect of regional economic policy, since it contributes to the development of the regional economy as a whole and, ultimately, affects the strengthening of the economy within the country.

   Relevance. The complexity of the development of federal districts is associated with regularly emerging new challenges and threats, the strengthening of the role of other states, the aggravation of relations with "neighbors", which lead to difficulties not only in terms of the positioning of states on the world stage, but also socio-economic development.
    The purpose  is to conductan equal analysis of the indicators of socio-economic development of Siberia and the Far East from the point of view of their importance for the geopolitics of the region.

   Objectives: analyze the socio-economic data on the development of the Siberian Federal District and the Far Eastern Federal District from the standpoint of their geopolitical significance for the Russian Federation; to identify significant geopolitical directions for the development of the Siberian Federal District and the Far Eastern Federal District for the near future.
   Methodology. The analysis of static data of the Federal Statistical Service of the Russian Federation, the Federal Customs Service of the Russian Federation and federal districts, secondary statistical data for assessing the development of the regions was carried out.
   Results. The Far East is valuable for cooperation with other states. This is the Northern Sea Route, reserves of export-import resources: 100% of Russian tin, almost 100% of diamonds, more than 50% of gold and silver, about 56% of the all-Russian production of fish and fish products are mined. Large hydroelectric power plants are located in Sibir - Sayano-Shushenskaya and Krasnoyarskaya.
   Conslusions. Despite the positive results from the implementation of the National Program for the SocioEconomic Development of the Far East and Siberia, it is necessary to strengthen the development of the following areas: to increase the volume of the fuel and energy industry; cross-border foreign economic cooperation; to promote the inflow of population into the region, to regulate its outflow; to stimulate the export of non-energy non-commodities.

   Relevance. Today, in modern economic conditions, issues in the field of development, accumulation and effective use of regional human capital are becoming more and more relevant. Human capital as an economic resource plays a key role in achieving competitive advantages in the socio-economic development of regions.
   The purpose is to identify groups of regions with similar socio-economic characteristics for the regional differentiation of human capital.
   Objectives: conduct a cluster analysis on the example of seventy-eight regions of the Russian Federation as of 2010 and 2019; to identify stable groups of regions according to homogeneous characteristics.
   Methodology. In the course of the research, general scientific methods, the method of comparative analysis were used. The fundamental method of research that allowed us to come to key results and conclusions is cluster analysis.
   Results. As a result of the study, four stable clusters were identified that unite regions according to the level of human capital development, determined using the human development index. As a result of the study, according to the results of 2019, the first regional cluster includes the regions that are leaders in life expectancy; the second cluster includes the regions with the highest value of the average monthly nominal accrued salary, as well as the highest regional coefficient of allowance; the third and fourth clusters are the most numerous, and their indicators have an average estimate.
   Conclusions. The main conclusion of this article is that the performed cluster analysis made it possible to distribute the set of regions of the Russian Federation into homogeneous groups of clusters based on four features: longevity index, education index, unemployment index and wage index. Also, cluster analysis allowed us to identify similar problems in the field of development and use of human capital among the identified stable groups of regions.

   The relevance of the study is determined by the loss of the ability to meet the needs of Russian tourists in organizing trips to popular favorite tourist destinations with the introduction of sanctions by the United States and leading Western countries due to Russia's military operation in Ukraine.
   The purpose of this study is to find new directions for the development of outbound tourism in order to fill the vacuum that has formed.
   Objectives: to identify the impact of sanctions of leading Western countries on the state of outbound tourism; to study the interests of tourists depending on the age category; to search for ways out of the crisis situation; to propose a new promising direction for the development of outbound tourism.
   Methodology. Within the framework of the study, materials of news agencies, standard methods of statistical processing were used; methods of scientific generalization, collection and processing of information, as well as methods of comparative and strategic analysis were applied.
   The results of the study showed that the drop in tourist demand caused by US and EU sanctions due to Russia's special operation in Ukraine can be overcome. However, if travel companies rely only on government support measures, they are unlikely to be able to stay afloat for a long time.
   Conclusions. Travel agencies, having not had time to recover from the consequences of COVID-19, having lost a significant number of customers in 2020-2021, again faced serious problems in 2022. Now they are forced to fight for the expansion of the outbound tourist flow from the Russian Federation, which has sharply narrowed due to the closure of borders by Western countries. The development of new tourist routes will help to successfully cope with the solution of this problem.

   Relevance. Accounts receivable of an organization is one of the key factors of its solvency and financial stability, which determine the direction of activity and the nature of the implementation of its financial and commercial obligations of any business entity. Therefore, accounts receivable can be called the basis for effective management of the organization along main vectors of its functioning.
   The purpose of the presented study is to consider receivables in the system of economic indicators - in addition, a point study of the scale of average receivables is carried out in a single region (Kursk region) to establish the nature of the change in its dynamics.
   Objective. To achieve this goal, the article considered the systematic position of receivables as a general financial indicator, as an economic term without contextual adjustments and situational interpretations; the official information on receivables on average in the Kursk region was studied and evaluated as a factor in changing the rate of cash turnover and dynamic trends.
   Methodology. The main information base of this study was the methodology of point analysis of the theoretical aspect of the definition and the practical aspect of the use of receivables in the activities of an average organization through consideration of its individual features and defining qualities, and also a synthesis of information from the documents of the bodies of statistical observations in the Kursk region on the relevant topic.
   Results. The idea of effective receivables management is necessary, as this system proves the success of its application in certain areas of regional financial management, but there is no doubt that there is room for growth and expansion of existing practices and methods. Nevertheless, it is too early to talk about not just a key role, but about occupying a key niche in the organization’s activities.
   Conclusions. The effectiveness of receivables management as a whole depends not only on individual or systemically taken elements of the financial management system, but on its very foundations - including the fact of the terminological definition, the chronological framework for applying the fundamental tools of receivables management.

   Relevance. Education as a sphere of society's life is a source of accumulation of human intellectual capital. The result of the transition of Russian universities to the Bologna system was a decrease in the quality of higher education and a discrepancy between the structure of training students for the demands of the labor market of specialists and the needs of the modern period of transition to a knowledge economy. Today, higher education in Russia is on the verge of a new stage of reformation.
   The purpose is to reveal the contours of the new national educational policy of Russia in the emerging geopolitical reality and transforming economic conditions.
   Objectives: to analyze the current state of training specialists in Russian higher education, to systematize the advantages and disadvantages of teaching students by levels of higher education within the Bologna system, to justify the need to make changes to the regulatory legal framework and the practice of universities.
   Methodology. Systemic and historical approaches, methods of induction and deduction, content analysis, comparisons and expert assessments were applied.
   Results. The study showed the key role of education in the reproduction of human potential. Analysis of information on admission to universities and the structure of graduation of specialists by levels of higher education during the work of higher education according to the Bologna system, and the study of experts' opinions on the situation on the labor market revealed the presence of problem areas in student education, as a result of which it became necessary to revise the methodological and practical issues of training highly qualified personnel. Recommendations for improving the efficiency of the mechanism of state regulation in the field of higher professional education are substantiated.
   Conclusions. The new stage of reforming higher education is aimed at achieving a higher quality of higher education received in Russian universities, training highly qualified specialists to meet the needs of the regions and the demands of high-tech sectors of the national economy. The use of a systematic approach in the formation of a new educational policy will benefit Russia and other friendly countries - members of international integration unions.

   The relevance of the presented work is determined by the fact that in the conditions of the capitalist relations formation, the principles of which do not always correspond to the norms of the national culture of Russia, it is important to develop methods of their application in such a way that they become acceptable in the public consciousness. At the same time, we are not talking about the adaptation of public consciousness to the norms of capitalist relations, but about the adaptation of these norms to the rules and traditions of the Russian culture. The problem is that our country is risking to lose the foundations of the society unity. Business will not be able to be socially oriented and benefit the country. This article touches upon the category of responsibility in the social and economic dimension. At the same time, the concept of "responsibility" is studied in the dialectical unity of methods of analysis and synthesis.
   The purpose of the work is to identify the means of integrating the culture of private entrepreneurship with the values of national culture.
   Objectives: to identify the foundations of national culture that can become a leading reference point for the development of capitalist relations in Russia.
   Methodology. The article uses methodological approaches determined by the principles of synergetics, such as corporatism, openness, non-linearity. The methods of historicism and comparative studies are also used in the article. Statistical data collected by official state bodies, primarily the Federal State Statistics Service (Rosstat), were used to argue the main ideas of the work.
   Conclusions. In the case of harmonious business development in society, the business environment can become a favorable condition for social mobility and the functioning of social elevators. Moreover, when forming a careful attitude to social values, business will not become a reason for the social polarization of society. Therefore, it is important to ensure the relationship between society and business in the spirit of respect for national culture.

   Relevance. A person’s labor behavior is the most important aspect of his economic behavior. One of the most relevant trends in the modern labor market is the spread of remote forms of employment, influenced by the rapid development of technology and global processes. As a result, there is a change in a person's ideas about work and formation of a new model of behavior in the labor market. These processes are most typical for today's youth.
   The purpose of this work is to identify the main characteristics of the remote work format as a factor in changing the labor behavior of people by summarizing and systematizing the results of modern research.
   Objectives: determining the prerequisites for the development of a remote work format; analysis of types of remote employment; identifying the advantages and disadvantages of remote work; analysis of the COVID-19 pandemic’s impact on the employees’ attitude towards “remote work”; determination of current trends in the remote employment market.
   Methodology. To solve these problems, methods of synthesis and generalization, description and comparative analysis, inductive and genetic approaches, and statistical analysis are used.
   Results. As a result, a conclusion was drawn about the transformation of attitudes and values in the society. Focusing on flexibility, mobility and reducing dependence on the employer leads to a change in society's attitude towards non-standard forms of employment. In this regard, the popularity of non-standard types of employment is growing, a project approach to employment is being formed. Thus, the remote format of work becomes a conscious career choice and a new way of life for a modern person.
   Conclusions. The choice of a remote form of employment can be called one of the manifestations of innovative human behavior. However, these changes lead to a blurring of the boundaries of a person's work and personal life, a confusion of his social roles. Thus, the remote work format has an impact not only directly on the labor behavior of a person, but also affects behavioral patterns related to other areas of life.

   Relevance. Russia is entering the next phase of development, where the importance of not only educational, but also physical abilities of a person is increasing. The latter are increasingly manifested as biological human capital.
   The purpose is to reveal the essence and content of the biological human capital of a modern employee.
   Objectives: to consider various theoretical approaches to the disclosure of the concept of biological human potential and capital, to clarify the author's approach to the disclosure of their modern essence; to analyze some data of the author's sociological research, to identify the characteristics, forms of manifestation and parameters of the assessment of biological human capital; to clarify the mechanisms that ensure the preservation and development of health as a process of accumulation of biological human capital of a modern employee.
   Methodology. The methodological basis of the research is general theoretical methods of analysis, as well as a specific method of sociological survey.
   Results. The theoretical hypothesis that health is a basic parameter of the biological human capital of an employee is confirmed by the results of the analysis of empirical data. Biological human capital initially manifests itself in the level of health of the employee. The economic manifestation of this form of human capital is carried out in the quality and quantity of investments in the preservation of health.
   Conclusions. As a result of the analysis of the provisions of sociological theories, the content of the category "biological human capital" has been clarified. The following indicators have been identified for assessing this phenomenon: universal (through diagnostics of the employee's health level), economic (analysis of investments in health preservation); complex (study of the quantity and quality of physical abilities of employees involved in the economic organization); generalizing (identification of trends in the formation and implementation of the health fund, growth/decline of investments aimed at preserving and developing health employee and his family). It is proved that the health of an able‒bodied person is represented in two forms - hereditary and acquired, and is also the main indicator of his biological human capital.

   Relevance. The problem of studying an alienation phenomenon can be updated in relation to changes in the practice of social action. We are witnessing that due to the spread of the corona virus infection and the emergence of social division forms, the rules of behavior and movement bans are changing and taking place. This evokes natural allusions to the ghetto phenomenon as a practice of isolation in the context of the anthropological and cultural dimensions of this concept.
   The purpose of the article is deliberate the historical preconditions for alienation in an anthropological and cultural context. Analysis of the posthumanist paradigm of the body and the mental image of man transformation in the information civilization, as well.
   Objectives: to determine the meaningful context of the concept of alien from the standpoint of the ethno-social hermeneutic approach; to identify specific for understanding the phenomenon of alienation as a phenomenon of modern society in the context of postmodernism; to verify the understanding of the bodily and mental in their transformational potential for understanding transhumanism.
   Methodology: the method of phenomenological hermeneutics; ethnosocial approach to anthropological phenomena; methodological attitudes of "exposing the consumer society" of postmodernism, as well as technological optimism of a new type of transhumanism.
   Results. The study revealed that the phenomenon of the alien is generated by "negative individuation", since the process in which a person cannot come to the self-realization of his authentic personality comes to the multiplication of personality to the extent that the alien becomes a kind of "inner ghetto". Transhumanism, due to the presence of advanced technologies in the field of natural sciences, in particular in genetics, exacerbates this problem to the total non-discrimination of existentially its own.
   Conclusions. The process of medicalization of physicality continues during the pandemic. A person today is fully included in the discourse of medicine, because the restrictions imposed on the administration of physical, biological, social and spiritual manifestations of a person are truly total, and the body acts in the post–pandemic era as, on the one hand, a source of construction, which is facilitated by the spread of the transhumanism worldview, on the other - as an ontologically alien.

   Relevance. The article deals with the problem of adaptation of religious and secular ethics to the ontological spaces of times, values, internal and external worlds, which we previously called the ethical key, in the context of the unfolding of global civilizational processes of a Large anthropological transition.
   The purpose of the study is to identify the specifics and processes of changes in ethical systems in historical retrospect and in the context of global civilizational transformations.
   Objectives: to identify the specifics of the ontological categories of ethical keys of various ideological positions and conduct their comparative analysis; to reveal the erosion in modern conditions of the Sophia ethical key of Christian ethics; to adapt the Sofia key to the challenges of the Great anthropological transition.
   Methodology. The research uses the following methods and approaches: comparative analysis, methods of cultural anthropology, philosophy of history, philosophical ethics and metaethics.
   Results. The world culture knows a lot of ethical systems, and they are given most holistically and reasonably in the world religions. In particular, for the West, this is Christian ethics, which has been eroded over the last century and supplemented by many secular versions and oppositions of it. It is shown that the Sophia key is the most complete and can open an understanding of other ethical and ideological systems, the nature of value conflict or, on the contrary, the union of representatives of different ethics. We have found and justified the Sophia ethical key adjustments due to the fact that in the conditions of digital network globalization, many ethical systems begin to interfere with each other and blur, while in our century the role of awareness of one's actions, thoughts and states, the possibility of freedom and creativity increases.
   Conclusions. The basic concept of the Sophia ethical key introduced by us earlier in the Orthodox tradition is considered; it is shown how it should be clarified in order to preserve and adapt to modern conditions and possible challenges of the Great anthropological transition that has begun.

   The relevance. The creation of machines with elements of intelligence is associated with the rapid development of science and technology, penetrating in recent decades into increasingly complex social spheres. Accordingly, it is necessary to build a proactive critical approach based on the analysis of the opportunities and threats of deep implementation of artificial systems with intelligence in social institutions – the structure of society.
   The purpose of the article is to analyze the positive and negative effects of the incorporation of artificial intelligence (AI) technologies into social institutions "family" and "state".
   Objectives: to clarify the concept of "social institution" in the context of the new digital reality; to show the possibilities and risks of AI penetration into the sphere of personal and family relations; to consider the prospects and threats of AI inclusion in the economy and state policy.
   Methodology. In order to achieve the tasks set, the article uses an interdisciplinary approach that allows to support the philosophical analysis with the reflections of the roboticists and programmers themselves, the results of sociological research and statistical data posted in the public domain.
   Results. In the course of the study, the concept of a social institution is clarified, on the basis of which further arguments about the transformation of the social sphere under the influence of new technologies are based. It is assumed that within the framework of the proposed topic, changes in basic social institutions will be considered in two parts: the family, the state, the church, education, science and law. In this article we are talking about the sphere of personal, family and state relations, which, according to the author, are experiencing the most cardinal and destructive impact through the expansion of technologies with elements of artificial intelligence.
   Conclusions. Too rapid and thoughtless introduction of AIS into the social sphere can significantly transform social relations, up to the dysfunction of traditional social institutions and the destruction of human identity.

   Relevance. Digitalization makes significant changes in the business processes of companies and forms of purchase and sale of goods and services. The active implementation of the results of digitalization in trade and trade-intermediary activities allows modern Russian and global companies to gain competitive advantages. The concept of "e-commerce" has been steadily entrenched in the scientific literature, differing from such a concept as "e-commerce".
   The purpose of the study is to analyze quantitative and qualitative trends in the development of the e‒ commerce market in the Russian Federation and abroad. The subject of this study is the Russian and global ecommerce market.
   Objectives. The main objectives of the research are: to study conceptual approaches to the digital economy and Industry 4.0; to study the impact of Industry 4.0 and the digital economy on management accounting, including the proposal of possible solutions; to consider the role of management accounting and the role of the accountant for management accounting in the digital economy; to study cost management in the digital economy and forecast the main trends in the development of management accounting.
   Methodology. Methods of generalization, comparative analysis, statistical analysis, system-structural approach, retrospective analysis will be used in the work.

   Results. The study showed that: 1) the main difference between e-commerce and e-commerce is that the concept of "e-commerce" is much broader than "e-commerce" and includes the entire process of commodity-money relations; 2) in retrospect, e-commerce has developed consistently, capturing new market segments and using a new business model of the digital platform; 3) the reason for the rapid growth of e-commerce was a change in consumer habits with a further change in lifestyle after the pandemic.
   Conclusion. As a result, the Russian Federation came out on top in the world in terms of the growth rate of the number of orders and sales volumes in the field of e-commerce.