The article analyzes the change in the number of part-time workers over the past twenty years. One of the reasons for the transition to different work schedules is the differentiation of income. The author considers and analyzes various aspects related to the need of working time maneuver in modern economic system, which leads to the appearance of different employment schedules revealing both forced and mutually beneficial employer-employee relationships. The author comes to the conclusion that the use of part-time schedules largely reflects critical economic situation rather than the prevalence of creative labor, free time value and the development of technical progress.

The purpose of the article is to identify contradictions associated with the introduction of innovations. The main content of the study is the analysis of the dialectical nature of digital technologies, considered in detail in the hierarchy of binary oppositions: technology and man; technology and society; technology and management; technology and state; technology and the world. The analysis showed that business processes, economy, state institutions and the world as a whole are undergoing fundamental transformations. Digitalization is changing the quantitative and qualitative indicators of social and economic systems, which can lead to multiple increases in welfare and risks that humanity has never faced before. The article proposes a method that allows to systemically consider the dialectic of innovation and comprehensively study the socio-economic contradictions. The authors’ research can be used for the implementation of innovations in specific socio-economic systems, as well as in the process of strategic planning by public authorities.

The article specifies the assessment and control of intellectual capital of hi-tech enterprises in the conditions of developing innovative practices. On the basis of analysis and synthesis of the core categorial terms used in the sphere under study the dialectic and economic nature of the concept of intellectual capital has been identified. Basic economic theory definitions of intellectual capital in the conditions of innovative economy are presented and described. The authors specify and develop categorial terms and their contents taking into consideration cause-effect relationships in the process of development of hi-tech enterprises. Intellectual capital has been classified into several main groups according to its quality and amount, the distribution conditions being dependent on the ability of enterprises to get return on invested capital and on the amount of return yielded from the exploitation of intellectual capital in general.

This article deals with the problem of achieving world’s highest economic growth rates for Russia to enter the top five largest economies in the world. One of the ways to solve this problem is the establishment of mechanisms of personnel and economic policy of the regions, an important link of which is the development of the youth movement of competitions in working professions WorldSkills. The article analyzes the current state and problems of personnel and economic policy of the regions, considers the current results of the implementation of the Regional standard in the pilot regions, considers the experience of the demonstration exam of professional skills according to WorldSkills standards. The authors proposed to clarify the personnel policy of the region, namely the organizational, regulatory, financial and economic mechanisms to solve the problem of increasing the competitiveness of Russia at the regional level, the consolidation of employers and the system of secondary vocational education, the development of the WorldSkills movement as an important element of human resources policy.

The article suggests a new view of intellectual capital considering integrative synergetic effect of transformation of company’s resources. The influence of human capital on corporate management is analyzed. A modified multi-component organizational and economic mechanism of management on the basis of intellectual capital is proposed, which will allow enterprises to substantially increase the quality of administrative decisions.

The article deals with the problem of weak cross-functional coordination at Russian industrial enterprises. It was found out that the most conflicting issues between the divisions turned out to be: coordination of the production program and non-fulfillment of the planned indicators. The author came to the following conclusions: 1. The most popular way at an enterprise is to hold meetings, which means that by using only one method the problem of cross-functional coordination cannot be solved; 2. The deficiencies of the linear-functional structure are aggravated by inconsistencies between the level of responsibility and amount of power which exceeds the norms especially with top-rank managers; the enterprises form irrational information flows; 3. Excessive emphasis is put on the operational management of the enterprise, often neglecting its strategic development.

The article considers the problem of assessing the risk of equipment failure with account of the severity of negative consequences. The authors conduct a detailed analysis of methods for assessing physical deterioration and recommend priority approaches for use. For expert assessments a fuzzy scale has been developed that makes it possible to increase the objectivity of the examination. An integrated approach based on the synthesis of expert assessments and standard method is proposed for the forecast of physical depreciation. To assess the state of equipment from the position of risk management, an algorithm is proposed for assessing the severity of the consequences of equipment failure, within which a final assessment of the wear and tear risk is based on a specially developed matrix. The article gives a numerical example of an equipment failure risk assessment.

The article is devoted to the introduction of the system of monitoring at machine-building enterprises. The authors argue that in the conditions of economic recovery of the country development monitoring at the enterprises of mechanical engineering could serve as an indicator of success of their activity, reflect the degree of appeal to investors and be an internal incentive for the enterprises. By results of the conducted research the main directions of enterprise monitoring for identification of branch industry leaders have been identified.

The article presents methodical recommendations for the development of future product policy, the implementation of which at the enterprises of mechanical engineering will provide a comprehensive approach to analyzing and improving the competitiveness and prospects of the product portfolio of the company. We consider such aspects as complex analysis and forecasting of market situation, competitiveness of goods and enterprises, basic types of assortment policy, their advantages and disadvantages. The main directions of assortment policy, their stages and tasks. have been identified. The indicators that should be used in the analysis of the potential product range of a machine-building enterprise have been presented.

The article considers an innovative approach to the application of the risk management system in customs control by example of the existing model of mutual recognition of the results of customs control. The proposed solution makes it possible to use the Protocol on mutual recognition of the results of customs control applied to certain types of exporting goods signed by the Federal Customs Service of Russia and the General Administration of Customs of China as a basis for import regulating mechanism.

This research is devoted to the assessment of company’s intellectual capital taking into account investment attractiveness of its components. The technique focuses on three main aspects: the assessment of the intellectual capital brought to the company by constant consumers, the assessment of human capital and value added on the supplier. The authors argue that the way of calculating the economic value added assumes that economic profit can be created by the company only with significant increase in profitability of the branch average level. The application of the considered technique will allow not only to assess the value added of the company which has been created by the main components of its intellectual capital, but also to analyze its market situation.

Modern economic and social challenges reveal efficient problems of budget policy in the field of the Federal budget revenues, as they are a fiscal tool of regulating innovative economy development. The aim of the study is to find reserves to strengthen the revenue base of the Federal budget based on the analysis of its main medium-term parameters. The results allowed to make conclusions about current dynamics and structure of the Federal budget revenues. A number of key conditions and reserves for strengthening the Federal budget revenues have been formulated: improving the quality of planning and forecasting; supporting competitive innovative industries; improving the efficiency of tax administration; combating the shadow sector of the economy; reducing inefficient benefits and exemptions; intensifying the exemption of income debts; expanding the potential of non-tax payments.

The article discusses the current aspects of the development of master programs in terms of financing and the development of the digital economy. For the first time, the analysis of the basic theories of finance, the study of which is necessary for modern educational process, has been carried out. The interrelation between the tasks of digitalization of economy, the development of financial market infrastructure and the content of Master’s programs is determined. The author’s view on the balanced structure of Master’s programs in the context of new realities of the Russian financial market is proposed. The article could present an interest for stock market specialists.

The article considers the most urgent problem - the increase in VAT from 18% to 20%. It is generally known that the VAT is included in the price of the goods, the work of the service or in the tariff. This primarily accelerates the growth of prices, as the VAT is paid by all consumers. Increasing the VAT from 18% to 20% (by +2 percentage points) will make business to skyrocket prices for goods, works and services, since no one wants to lose their profits. The consumers confronted with high prices will reduce the demand. The article is of interest to economists in the field of taxation.