Aim. To analyze the impact of the coronavirus pandemic on the Russian labor market, to identify trends in its development. Methodology. Studies of business processes digitalization were carried out, as well as the analysis of the problems and prospects of remote work and strategies of behavior of the employer and the employee in the changed conditions. The methods of statistical analysis, comparison, generalization and interpretation of research results were used. Results. The article shows how the epidemiological restrictions caused by the coronavirus pandemic have changed the labor market, accelerated the digitalization of business processes and the transition to remote work, and influenced the behavior strategy of employers and employees. Flexible employment generated by the development of digital technologies is beneficial for employers, so the trends that emerged in the labor market during the coronavirus pandemic will not disappear with the recovery and development of the country's economy, and the labor market will never be the same. Research implications. The results of the study contribute to the theoretical understanding of the processes taking place in the labor market under the influence of the coronavirus pandemic, and allow all interested parties to assess the state and prospects for the development of the Russian labor market.

Aim. To explore a new mechanism for brokerage companies to work with investors - the internalization of liquidity - and to assess the impact of this process on exchange trading, liquidity and transparency of the exchange market, as well as fair pricing. Methodology. Methods of logical inference, selection and grouping of information, analysis and generalization are used, and econometric and statistical tools are widely used to determine the volume of withdrawal of liquidity from the general market of Russia by brokerage companies. Results. The authors’ vision of the impact of this instrument on the state of the stock market and the financial market as a whole is presented. It is determined that the internalization of liquidity has both many positive aspects, such as high speed of operation execution, reduced final costs and anonymity of investors, and negative ones: market participants do not have aggregated data on the volume of transactions in the financial market, there is no regulation of them in the volume of the internalized liquidity pool, there is no reliable information on the main market indicators. Within the framework of this concept, an analysis of the Russian brokerage market is presented and assumptions are made about its further development. Research implications. The model of the forecast of trading volume in the foreign exchange market is presented and the ways of preserving the positive features of the new mechanism and minimizing the negative consequences of its widespread distribution are developed. The conclusion is formulated that the internalization of liquidity is a unique tool for reducing the costs of brokerage services to investors, a new way of aggregating liquidity in one place and a tool that provides anonymity to the investor, but on the other hand, it is a direct withdrawal of liquidity from the stock market, contributing to off-market pricing, increasing criminalization and weakening the regulatory rules of brokerage services for servicing investors. The conclusion is justified that the regulation of the internalization of liquidity should become one of the primary issues of the Central Bank of the Russian Federation and the entire infrastructure of the financial market of the Russian Federation.

Aim. The series of articles, which includes this work, is devoted to the development of key elements of a new quality of political economic analysis relevant to the modern specifics of economic development. Methodology. The research approach is based on the use of the heuristic potential of logical and epistemological analysis, the dialectics of “essence and phenomenon”, as well as on the interdisciplinary systemic paradigm. Results. It has been proved that the monetary-liberal paradigm of political economy is a form of methodological individualism that has reached «maximum efficiency». At the same time, the new systemic functional of the methodology of political economic analysis should consist in a qualitative renewal of its value basis, the metaphysical basis of which is seen as the spiritual and moral form of human activity. Research implications. The research results contribute to the development of a new qualitative integrity of political economic analysis, concretization of the reproductive approach to the study of the public sector of the economy, verification of the shift of the «center of gravity» of the current political economic model towards the sociocultural form of methodological individualism.

Aim. The purpose of the article is to study and evaluate the formation of that part of Russian factory legislation of the late 19th - early 20th century, which affected the work of women, children and adolescents. Methodology. To achieve this goal, the research objectives were formulated: to present the historiography of the problem and the methodology for its consideration, to analyze the causes, course and consequences of legislative changes, to reveal the dynamics of the use of child and female labor in the factory and mining industry of Russia. In the course of the study, the authors used the basic historical and economic methodology - the chronological method and the comparative approach. Results. The article discusses the process of legislative decisions on the regulation of the work of children, adolescents and women in Russia in the late 19th - early 20th centuries, their causes and consequences. The authors analyze statistical data on the dynamics of the use of this labor in the factory and mining industry of Russia. Research implications. For the first time the comparative study of the position of children in Russian industry is presented, the conditions of their production activities in Western Europe during the analyzed period being analyzed. The article puts forward a hypothesis about the main reason for the insufficient pace of resolving child and female issues in the industrial policy of Russia: the low level of development of the country's productive forces. The presented material can be used in the educational process when conducting classes on the history of economics.

Aim. To implement the procedure for distinguishing two related samples using a nonparametric criterion in the MS Excel text editor. Methodology. The procedure for distinguishing two related samples was carried out using a nonparametric criterion of signs in MS Excel. Results. An algorithm and a program in the VBA programming language have been developed for performing automated calculations. The correctness of the program was checked by manually solving two practical examples using spreadsheets. Research implications. The developed algorithm and program can find practical application in automated data processing systems using the methods of mathematical statistics where there are no programs that perform calculations using such algorithms. The presence of the algorithm and source code will make it possible to modernize the algorithm and the program, if necessary, and to implement the program in the packages of the programs used, including in the software packages written in other languages.

Aim. To develop a mechanism for assessing the risks of implementing projects, taking into account a comprehensive assessment of their significance and factors that negatively affect the process of implementing these projects. Methodology. Formalization of calculation procedures was carried out within the framework of the developed mechanism. To develop a mechanism for assessing the risks of implementing projects, expert assessment methods, fuzzy set theory, and multi-criterion ranking methods were used. Results. On the basis of the proposed mechanism for assessing the risks of project implementation, a software package was developed, which allowed a number of calculations. The obtained results demonstrated the possibility of using the developed economic and mathematical tools in the management practice. Research implications. A mechanism for assessing project risks has been developed based on the system of interrelated tasks solved by experts and using multi-criteria ranking methods. The risk of implementing infrastructure projects actively developing in the Arctic regions of Russia needs to be assessed taking into account the socio-political, environmental, climatic and economic factors. In addition, the importance of projects needs to be assessed according to a set of criteria, including the loading of the northern sea route, economic efficiency, effects on the socio-economic development of the region, etc. The proposed risk assessment mechanism allows you to take into account the listed negative factors and criteria for the value of projects.

Aim. To study the stages, functions and tasks corresponding to the basic principles and provisions of management theory in the implementation of merger and absorption processes. Methodology. The article analyzes modern features of managing the preparation and execution of mergers and acquisitions of companies. During the research, the methods of expert assessments and observation were used. Results. The analysis revealed uncertainty as one of the most significant phenomena in the implementation of mergers and acquisitions of companies. Proposals are formulated for the formation of methodological tools for the management and decision-making processes in the preparation and conduct of these transactions. Research implications. The results of the research contribute to the modern theory of management of mergers and acquisitions of companies.

Aim. To consider the tax on professional income applied by individuals and individual entrepreneurs; show the pros and cons of this tax. Methodology. The possibility of applying the tax on professional income by individuals and individual entrepreneurs (IE) has been investigated, the dynamics of income and tax charges has been analyzed. The article uses the comparative method, the method of arithmetic differences, elements of predictive analysis. Results. The analysis revealed that professional income tax (self-employment tax) is beneficial for individuals and individual entrepreneurs: tax rate on income 4-6% (rate 4% - if income is received from individuals, 6% - from SL and IP); self-employed do not pay fixed insurance premiums to extra-budgetary funds: FIU and FOMS; self-employment tax makes it possible for the FL and IP not to submit returns to the tax authority. Research implications. A tax on professional income or a tax on self-employment allowed entrepreneurs to optimize their tax regime, ensuring law-abiding at the same time as the minimum amount of payments. The analysis showed the success of the experiment to introduce this tax. This is evidenced by the amounts of accrued and received payments: in 2020, tax revenues increased by 290.8% (compared to 2019), which indicates the attractiveness of the professional income tax.