Aim. To systematize theoretical ideas about the content of the concept of “well-being”, to find out, based on the analysis of the concepts of domestic and foreign researchers, the essential signs of well-being as a socio-economic category.

Methodology. The main content of the study is an analysis of the socio-economic nature of well-being, as well as the views of researchers on its nature, generalized practical experience in determining the level of well-being. In the process of writing this article, general scientific research methods (analysis, classification, synthesis) were used, which made it possible to achieve the set goal.

Results. The article analyzes the approaches of domestic and foreign scientists to the definition of the essence of well-being, states its socio-economic essence and specifies indicators for assessing the level of well-being. Arguments are given in favor of the fact that the achievement of welfare is possible through economic growth, through the creation of conditions for a fair distribution of the created material and spiritual benefits.

Research implications. The problematics of the socio-economic aspect of welfare theory has been updated. The obtained scientific results can be used for further work on the theoretical problems of ensuring the welfare of society.

Aim. To systematize and generalize the key provisions related to the formation of the institutional architecture of the mobilization-type economy in modern Russia.

Methodology. The research is based on the application of such methods as: analysis, systematization, comparison, comparison, expert assessments. The key aspects of the transition of the Russian economy to the mobilization rails are considered from the standpoint of the institutional approach. The main provisions of the study are supplemented with statistical data, as well as materials of an expert survey conducted in June–July 2023.

Results. The article substantiates the elements of the institutional architecture of the mobilizationtype economy in the modern Russian Federation. A legal mechanism is proposed, including the development of a special law on the mobilization economy, strengthening state intervention in the economy and the development of mechanisms for the redistribution of resources. Within the framework of the organizational mechanism, it is proposed to create new bodies and mechanisms for coordinating and managing the mobilization economy. The financial mechanism providing for the allocation of budgetary funds taking into account the needs of the mobilization economy, the implementation of a mobilization bond loan and the creation of a special fund for financing the mobilization economy is considered.

Research implications. The authors summarized and systematized new material on the problem under study, proposed specific measures and recommendations for the formation of the institutional architecture of the mobilization-type economy in Russia. The materials of the article can be used in the development and improvement of the economic policy of the Russian Federation in the direction of the formation of the mobilization economy.

Aim. Formation of a conceptual model of tourism development in the newly annexed territories.

Methodology. The research is based on the dialectical method of cognition and a systematic approach.

Results. The main scientific results were obtained using a complex of general scientific and special research methods, namely: system analysis and synthesis, scientific abstraction. The elements of the process of forming the concept of tourism development in the annexed territories are determined. A conceptual model for the development of the tourism industry in the annexed territories has been developed, which determines the formation of favorable conditions for the activation of the activities of market entities, as well as will further accelerate the socio-economic development of the population.

Research implications. Lies in the study of the fundamental provisions of economic theory, the provisions of the theory of tourism. The improvement and adaptation of the methodology for the development of the tourism industry is formed on the basis of a list of principles that ensure the achievement of the goals of its functioning.

Aim. Based on a meaningful analysis of theories of competitiveness, to substantiate a conceptual model of long-term planning for the development of competitiveness of industrial enterprises in the new sanctions environment for the development of the Russian economy.

Methodology. The article uses analytical research methods and system-complex analysis.

Results. A conceptual model of long-term planning for the development of competitive advantages of industrial enterprises in the modern Russian economy has been developed. The proposed model allows us to identify the relevant specifics of competitiveness factors at various stages of the life cycle of an enterprise.

Research implications. The presented approach allows us to identify the causes of failures in the activities of industrial enterprises and, having identified their content, apply effective tools for developing competitive advantages.

Aim. To develop methodological foundations for assessing the adaptation of the innovative potential of high-tech knowledge-intensive enterprises (GRE) to the conditions of digitalization and the concept of Industry 4.0.

Methodology. The research methodology is based on the following methods: content analysis of documents, graphic modeling, paired comparisons, construction of morphological matrices, nominal groups, analysis, comparison, diagnostic approach, interpretation of research results and some others.

Results. The main components of the innovative potential of high-tech knowledge-intensive enterprises and their changing trends in the conditions of digitalization and the concept of Industry 4.0 are proposed. A number of particular indicators of the components of the innovative potential of high-tech knowledge-intensive enterprises that influence the results of their activities in the context of adaptation to the conditions of digitalization and the concept of Industry 4.0 have been identified, and the indicators have been ranked by importance. As a result of application of the mathematical model of forecasting marginal income a number of additional most significant indicators were identified.

Research implications. The theoretical and practical significance of the study lies in the fact that the presented methodological framework for assessing the adaptation of the innovative potential of high-tech knowledge-intensive enterprises to the conditions of digitalization and the concept of Industry 4.0 will allow the formation of a methodological approach to monitoring its adaptation process at specific enterprises.

Aim. Issues of assessment and timely adoption of political and economic measures to ensure national security are becoming a priority in the foreign and domestic policy of each country and its regions.

Methodology. The key research method was the approach to assessing the level of economic security of economic entities, which is based on an understanding of the strategic directions of development of the main areas of the economy. The approach of M. S. Syupova and N. A. Bondarenko was used as criteria for assessing the indicators of economic security of the Samara region. The article presents a system of indicators of economic security of the region and evaluates each indicator in the level of economic security of the region.

Results. The necessity of using a given scale for assessing the level of economic security of the region is proved. The presented integral assessment of the economic security of the Samara region takes into account the equivalence of the degree of influence of the studied groups of elements on the overall result. The analysis made it possible to draw conclusions about the level of economic security of the Samara region.

Research implications. The presentation of an integral assessment of economic security (on the example of the Samara region), which allowed us to form conclusions about the economic potential and opportunities for the implementation of the economic vector of development of the region.

Aim. Assessment of methods for analysing the effectiveness of internal financial audit applied by public financial control bodies.

Methodology. The methodological provisions for assessing the level of internal financial audit efficiency applied by the Accounts Chamber of the Russian Federation and the Federal Treasury in 2021–2023 have been analyzed.

Results. The necessity of amending the provisions of the external public audit standard designed to provide methodological support for the implementation of the function of the Accounts Chamber of the Russian Federation to verify and analyse the effectiveness of internal financial audit has been substantiated.

Research implications. Theoretical and/or practical significance lies in the identification of contradictions in the methodology of assessment of internal financial audit applied by the Accounts Chamber of the Russian Federation, which can be used both in the preparation of disagreements to the acts of audits, and to improve the normative legal acts of the latter.

Aim. Carry out a comparative analysis between excise taxation in Russia and abroad, as well as identify factors for reducing excise revenues to the consolidated budget of the Russian Federation.

Methodology. Excise taxation in Russia and abroad is considered. The dynamics of tax revenues from excises on excisable goods (products) produced on the territory of the Russian Federation between the federal budget and the consolidated budget of the constituent entities of the Russian Federation for the periods of 2017–2022 yr. is shown. The article uses the following research methods: theoretical method, classification, comparative analysis.

Results. The role of excise taxation in the economy is shown, how the increase in rates for some excisable goods affects the behavior of consumers and producers. The factors of decrease in revenues from excise taxes to the consolidated budget of the Russian Federation, especially to the federal budget in different tax periods, have been identified.

Research implications. The concept of excise tax and the main theoretical aspects are given. The excise taxation in the Netherlands, the USA, China has been studied in comparison with the excise taxation policy in Russia. The norms for the distribution of tax revenues from excises between the federal budget and the budgets of the constituent entities of the Russian Federation are given.

Aim. To present to the scientific community a promising direction for the development and application of artificial intelligence in the main business processes of industrial enterprises.

Methodology. When conducting the study, the following methods were used as the main methods: system analysis, deduction and modeling. These research methods make it possible to systematize the development and application of neural networks in the business processes of industrial enterprises.

Results. The types of neural networks are considered; compared two mathematical models of the action of perceptrons according to Rosenblatt and Rumelhart; the differences between the neural network model and the neural network regression model are presented; identified risks and trends in the use of artificial neural networks in the business processes of industrial enterprises.

Research implications. The development of theoretical aspects of the application of neural networks is a promising direction in the field of modernization of the main business processes of industrial enterprises.

Aim. The purpose of the article is to study the features of pricing in the real estate market.

Methodology. The methodological basis of the research is the works of domestic and foreign scientists in the field of economic theory, mathematical statistics, as well as work in the field of industry disciplines: real estate economics, theory of industry markets, work in the field of economic and mathematical modeling, as well as real estate valuation and market forecasting.

Results. The analysis revealed that the introduction of the real estate valuation system will have a number of important implications for residential property pricing, namely: involvement in the turnover and efficient use of real estate; the possibility of lower housing prices as a result of a more accurate valuation based on the use of a systematic approach; trends in the sale of large-scale property; increased efficiency in the use of territories and sustainable development; and reduced transaction costs in real estate transactions.

Research implications. The theoretical significance lies in the fact that the theoretical provisions of valuation reduce the uncertainty of economic pricing processes in the real estate market and allow solving the important task of improving the accuracy of economic justification and forecasting market value. The practical significance lies in the possibility of introducing a real estate valuation system in the task of mass evaluation of residential real estate by competent authorities and real estate companies.