Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2025 number 2

Corporate strategic communication is important to sustainable development of contemporary business and its effective interaction with society. The aim of this research is a study of priorities and traditional values in strategic statements on official web-pages of large companies from a particular region. The Vologda Region is chosen as a test site for present pilot research. The material for this analysis consists of 20 strategic statements of the large companies from the Vologda Region. Their content is analyzed, first, with the Pearson-David palette permitting to check presence/absence of key priorities (customers, image, employees, etc.) and, second, via finding specially grouped traditional values of the Russian society (Motherland, labor, society, etc.). According to the results, the large companies considered state several priorities, among which the most common is products/services, and the least common is employees. Also, we find in the studied strategic statements all groups of traditional values (commonly, one-three per statement), among which the higher frequency is typical for society, labor, and traditions, and the very low frequency characterizes family. These results indicate a significant maturity of strategic communication between large companies from the Vologda Region. We suppose an influence of the regional specifics on the peculiarities of the interaction between business and society. The carried-out study contributes to the conceptual argumentation of a phenomenon of regional social partnership and the detection of peculiarities of its formation and development.

Modern problems in the field of formation of conscious safety behavior of future graduates of higher school are considered. The process of building a system of formation of conscious attitude to occupational safety and health regarding age specifics is visualized. As one of its stages it is suggested to introduce a practice-oriented discipline ‘’Occupational Health and Safety‘’ in higher e ducation institutions. Occupational safetyand health competences that a young worker should possess are formulated. A new formulation of the universal competence UK-8 is proposed, and a new competence UK-12 is formulated, which makes it possible to form informed safe behavior in a future worker.

This article examines the impact of green projects on the Gross Domestic Product (GDP) of the Kyrgyz Republic using correlation-regression analysis. Based on GDP data for 2010-2024, the volume of green loans, investments in fixed capital aimed at environmental protection, state budget expenditures on environmental protection, corporate expenditures on environmental measures, and the share of fixed capital investments dedicated to environmental protection, a mathematical model has been developed. A forecast of GDP dynamics up to 2035 was constructed, demonstrating stable economic growth under conditions of continued development of green initiatives. The findings underscore the importance of sustainable financing for Kyrgyzstan’s long-term economic development, as well as the necessity for governmental support and the attraction of private investments.

The article proposes the use of intellectual information support for decision making in the process of forming a securities portfolio based on knowledge engineering, the feedback principle and adaptation of risk assessment models. The structural diagram of the system for managing the process of forming a securities portfolio is considered, which includes three circuits - regulation, adaptation and training. It has been established that the systematic approach allows us to consider the process of forming an investment portfolio in the context of the current actual situation, real financial results, and cognitive characteristics of the investor. The results of a computational experiment conducted using historical data on securities quotes are presented, which, in comparison with a benchmark, showed that the use of intellectual information support can improve the efficiency of decisions made.

A method of predicting revenue based on a sustainable growth model, taking into account the change in the cost of borrowed funds, prices for products and means of production, has been proposed. The stochastic modification of the model is used, taking into account economic uncertainty. The forecasting horizon is limited to the period specified in the annual accounting reporting. The described method of forecasting does not have a long memory, so the resulting result is not tied to the previously prevailing trend. To take advantage of the new approach, time-intensive calculations and special training will not be required.

The object of research in the article is large manufacturing and technological companies of discrete production; the subject of study is internal prices and approaches to their determination, which significantly affect the economic performance of the system. For an adequate description of the functioning of the system, matrix modeling based on the methodology of the MOB is proposed. Economic and mathematical models, including the conditions of supply and demand, are used as tools for the interaction of the system’s firms with other firms in the market. The scenarios of the system functioning are considered, approaches to the formation of internal prices and their impact on the economic indicators of the system are proposed. Based on such dependencies, it has been established that the choice of an option for domestic prices can be made only when taking into account the values of a number of economic characteristics of the system, ordered by importance. A variety of internal price options for management decision-making is provided by the developed toolkit (a generator of internal price options). The final decision on the choice of an option for domestic prices in the context of several criteria is made by the LPR for reasons of economic expediency.

Maintaining auditor independence from the client is fundamental to enhancing the reliability of financial reporting, preventing conflicts of interest, and strengthening investor confidence in the capital markets. Various international frameworks, including the International Code of Ethics (IESBA) and International Standards on Auditing (ISA), have attempted to strengthen auditor independence and professional skepticism, but their application varies widely across jurisdictions. This study provides a comparative analysis of international standards governing the auditor - client relationship and assesses how different jurisdictions interpret, apply, and adapt the global audit framework. The study examines the contrast between the PCAOB’s enforcement mechanisms, pre-established EU regulatory constraints, and the IESBA’s flexible threat and protection approach, demonstrating how these mechanisms interact with national legal traditions, institutional oversight, and economic incentives. In addition, the study considers the significant impact of technological change on audit processes. The study concludes by offering policy recommendations for harmonizing global auditing rules, balancing the need for standardization with the flexibility of jurisdictions to accommodate economic and legal realities. This study contributes to the ongoing debate on global audit standardization by highlighting the need for a dynamic regulatory framework that can evolve with financial markets and technological innovation, ensuring that the audit profession remains a reliable guardian of financial integrity.

The article is devoted to a new territorially oriented direction of regional studies (place-based approach), focusing on a comparative analysis of the complementary interaction of territorial resources as a necessary condition for sustainable and competitive development of a region. The article reveals the conceptual characteristics of the resource complementarity of a region, its main types (organizational, institutional, technological, spatial, temporal, factorial, informational, process, functional, structural), and proposes a classification of the resource complementarity of the territory: external and internal, negative and positive, as well as complementarity by various types of resource connections and other features. Based on the analysis of the essential, specific and classification parameters of the resource complementarity of a region, the article substantiates the conclusion that the principle of complementarity of regional resources is not only a basic methodological postulate of sustainable regional dynamics, but also serves as the most important practical direction for ensuring the complementarity of regional resources in order to strengthen the sustainable competitiveness of the territory.

In recent years, there has been a steady trend towards digitalization of retail and wholesale trade. The article discusses the current state of online retail in Russia, provides the main indicators characterizing the current level and dynamics of online sales. Key elements of online commerce in Russia and factors affecting the online retail import have been identified. Describes the current state and development prospects of the FMCG market in Russia, including risks, main strategies, and customer behavior. The main global trends in the development of the В2В e-commerce and the features of wholesale online trading in Russia are also considered.

The innovative development of the Novosibirsk region is one of the directions of the region’s development, ensuring its competitiveness at the national and global levels. Continuous improvement of the field of innovation is considered as a necessary condition for ensuring the growth of the economic well-being of the region. This article examines the statistical indicators of investment activity in the region and their relationship with the indicator of economic well-being. Determining the dynamics of development in the sphere of innovation and identifying its connection with the level of economic well-being using the example of the Novosibirsk region is the purpose of the study. The study and analysis of literature, the method of generalization, observation and econometric modeling allowed us to identify trends in changes in the innovation sphere indicators and their connection with the gross regional product per capita in the Novosibirsk region for the period 2000-2022. The adoption of the innovative development strategy of the Novosibirsk region had a weak impact on the dynamics of innovation indicators. Changes in indicators affect changes in well-being with a long-time delay of 11-16 years.

This study considers the solution to the problem of finding the growth of production factors at known rates of investment development, given initial and boundary conditions of economic development. The solution process begins with the analysis of a homogeneous parabolic problem, for which the analytical solution is known in advance. In the process of studying, we find the eigenfunctions and eigenvalues of the Sturm-Liouville problem, which are necessary to calculate the growth of production factors and describe the dynamics of the economic system. To solve the problem under consideration, taking into account the influence of investment development rates, we formulate a new problem using the values of the growth of production factors specified in two extreme time intervals. In the case of continuity of the investment development rate function, it is possible to reduce the resulting problem to a known one-dimensional spatial problem of heat conductivity, for which the existence and uniqueness theorem has been proven. We apply the method of decomposing the solution into homogeneous and inhomogeneous parts. We write the general solution as the sum of the solution of the homogeneous problem and an additional component that considers the investment development rate. To find this additional component, we use the parameter variation method and approaches related to functions that satisfy the corresponding boundary conditions. In the final theoretical part of the work, we obtain a general solution, which consists of the sum of solutions of a homogeneous problem and additional functions that consider the influence of the speed of investment development. This approach allows us to obtain a complete picture of the behavior of production factors when investment conditions change and provides a basis for further research in the field of modeling economic processes. Numerical modeling of the growth of fixed assets in the United States in the period 2011-2022 was carried out, which allowed a detailed study of the dynamics of changes in fixed assets depending on time and volume. The Frankel - Dufort scheme was used, which showed good results, which indicates its effectiveness in predicting changes in the structure of fixed assets. The proposed model allowed us to identify key trends and dependencies, as well as determine possible development scenarios for making informed management decisions.

The article is devoted to the study of the modern Russian practice of creating university campuses based on public-private partnership (hereinafter - PPP). The relevance of the research topic is associated with the high need to create an innovative educational environment that meets international standards. The methodological basis of the study was the methods of synthesis, analysis, expert assessment and logical methods, and the information basis was the data of the Ministry of Education and Science of the Russian Federation. The main results of the study are the analysis of launched projects to create university campuses based on PPP (hereinafter referred to as campus projects), disclosure of the multilateral benefits of creating university campuses, identification of advantages and disadvantages of the concession agreement as a form of implementation of campus projects, consideration of key organizational, managerial and financial aspects of building concession models for the creation of university campuses, identification of prospects and offering recommendations to ensure the effectiveness of the implementation of campus projects. The novelty of the research is the theoretical justification for the creation of university campuses based on PPP and the development of practical recommendations aimed at developing this process in Russian conditions. The theoretical significance of the research lies in the formation of the scientific foundations of PPP in the higher education system, and the practical significance lies in the