In the development of the new concept of public administration «State as a platform», one of the key areas is the creation of a unified digital system of data for economic entities. The article analyzes modern digital information resources and data systems created by government agencies and public and business communities in the domestic market. Monitoring the use of platform solutions for accumulating various information about legal entities, including reporting information, is carried out, and directions for further development are proposed. The importance of creating a Digital Profile of systemically important and strategic organizations as an element of a unified digital ecosystem of public administration and the economy within the framework of the project «Data Economy and Digital Transformation of the State» is substantiated. The structure of disclosed data in the Digital Profile format is proposed, and the concept of an integrated platform for a unified digital system of data for strategic and systemically important organizations is formulated.

The article is devoted to consideration of the prospects of implementation of autonomous artificial intelligence systems technologies into the practice of accounting and accounting (financial) reporting. Specific examples, with an emphasis on the ethical component, demonstrate some complex issues that imply the possibility of using alternative accounting and evaluation methods. Attention is focused on the fact that without deep theoretical substantiation of the ethical concepts of artificial intelligence, it will be difficult to solve professional accounting problems. The author classifies the ethics of artificial intelligence as a cosmopolitan social phenomenon.

The emergence of AI-generated texts in the media space raises the question of how they differ from those created by humans. Through the linguistic category of subjectivity, a human speaker imbues a text with a sense of personhood, which prompts to investigate how AI imitates this subjectivity. The purpose of this study is to identify a set of subjectivity markers that differentiate between human and AI-generated texts within the genre of a Telegram-post. The human and AI-generated posts are analyzed in Russian. The scientific novelty of the research lies in the categorization of subjectivity markers in texts generated by DeepSeek in Telegram discourse, which contributes to the theory of digital subjectivity. The article determines for the first time that AI-generated texts exhibit an inflated concentration of formal subjectivity markers (deixis, rhetorical devices, emotions) alongside a simultaneous deficit of markers associated with credibility (citation, verifiable data, narratives from personal experience). Furthermore, the study is the first to identify the specific strategy that DeepSeek employs to simulate subjectivity, which manifests in the excessive use of spatio-temporal references, directive constructions, and rhetorical questions to compensate for the absence of an original author’s stance.

The Sudbury model of education, known for its radical departure from traditional schooling, emphasizes student independence and democratic governance. This article explores the intersection of the Sudbury model and emerging artificial intelligence (AI) technologies, particularly in relation to the process of knowledge acquisition. Over the past decade, as AI has advanced, questions have arisen regarding its potential role in a democratically structured learning environment. This study reviews the foundational methods of independent learning and project-based approaches employed by Sudbury schools, alongside the possibility of integrating AI tools into this model. Findings suggest that AI, with its vast information base, has the potential to enrich the research-based and constructivist learning approaches central to the Sudbury philosophy. However, the study also addresses concerns about the risk of diminishing student autonomy through AI interventions. The discussion highlights the importance of ensuring ethical decision-making in AI applications, proposing that if successfully integrated, AI could enhance the Sudbury model’s commitment to fostering independence in the digital age.

The paper examines the possible prospects for the development of the Russian high–yield bond market, and also addresses certain issues related to the functioning of small and medium–sized businesses. The study of the market prospects was conducted in the context of the scenarios of macroeconomic development proposed by the Central Bank of the Russian Federation. The article also focuses on the main competitors of high–yield bonds in the niche of small business financing instruments, including digital financial assets.

The article discusses the development of the third–tier bond market. The author analyzes the impact of the tightening of the monetary policy of the Bank of Russia in 2024–2025 on the bond market of third–tier issuers. The dynamics of the key rate and related changes in the market are considered, including changes in the volume of borrowings among issuers of different rating categories, the level of default, changes in the structure of bond trading, as well as fluctuations in yields. In addition, the article examines the impact of monetary tightening on bond issuers.

The article examines third–ier listed bonds as an alternative tool for attracting financing for small and medium–sized businesses in conditions of limited access to bank loans. The author analyzes the key characteristics of issuers in this segment, including their industry structure, listing requirements, and government support features. The measures to stimulate the issuance of third–tier bonds, such as subsidizing coupon payments and the participation of development institutions, as well as the scope of such measures, are considered in detail.

<p style="text-align: justify;"><strong>Context and relevance.</strong> The Family Code of the Russian Federation establishes parents have the preferential right to the upbringing and education of their children; parental rights may not be exercised in conflict with the child’s interests and lead to harm the physical and mental health of children, their moral development. Through a comparative analysis of legal norms, the author of the article concludes there are two grounds for restricting a citizen’s parental rights: the danger of leaving a child with a parent due to circumstances independent of his / her behavior and due to circumstances depending on him/her. <strong>Objective. </strong>The main purpose of the article is to formulate special provisions for processing civil cases on restricting citizen’s parental rights on such grounds as the danger of leaving a child with a parent due to an interpersonal conflict between them. <strong>Methods and materials.</strong> In the study, the author used general and special scientific methods: analytical, inductive, comparative legal, formal legal methods, methods of description, comparison and study of cases. <strong>Results and conclusions.</strong> Based on own professional activity as a judge, the author found the ground for restricting of parental rights was the danger of leaving the child with the parent due to the child’s long-term negative attitude towards the parent (interpersonal conflict between the child and the parent) and the parent’s innocent behavior in the form of improper performance of his / her duties towards the child. The author draws attention to the legally significant facts that must be verified by the court when resolving disputes of this type. Also the author suggests ways to improve the legislation in this area.</p>

Our paper focuses on the critical roles of environmental management and non-financial reporting in supporting sustainable economic development, specifically focusing on the adoption and effectiveness of environmental, social, and governance (ESG) practices among small and medium-sized enterprises (SMEs). Utilizing data from 250 SMEs across seven Russian regions, the empirical model identifies significant determinants influencing ESG adoption, including managerial qualifications, company size, market access, financial resources, and governmental support. The study discusses various frameworks for non-financial reporting, emphasizing their ability to enhance corporate value, reputation, and stakeholder trust through transparency and accountability. Special emphasis is given to the ESG data book as a key instrument in improving the consistency and credibility of non-financial disclosures. Furthermore, the paper addresses critical issues of materiality and stakeholder expectations, highlighting their importance for reliable ESG reporting. Our results stress the urgent need for harmonized international ESG reporting standards, mandatory third-party verification, streamlined regulatory frameworks, targeted financial incentives, and digital innovations in reporting practices. The novelty of this study lies in its focus on the underexplored context of Russian SMEs, combining environmental management and non-financial reporting practices with a unique empirical investigation. The research aims to identify key determinants of ESG adoption and reporting efficacy, thereby filling the gap in current literature that largely overlooks smaller enterprises in emerging economies.

Subject. This article examines heterodox approaches to economics, focusing on their criticism of the neoclassical paradigm. Objectives. This article aims to show the possibility of analyzing the economy as a dynamic and evolutionary system subject to internal contradictions and instability, which contrasts with the predictable and closed models of the mainstream. Methods. For the study, we used an interdisciplinary approach. Results. The article shows that heterodox economics provides a more complete understanding of social and environmental challenges, considering the economy as an open process in which the participation of different social groups and accounting for natural resources are the key factors. Conclusions. It is concluded that heterodox economic schools face marginalization in the academic space, but their pluralism and openness to new approaches allow them to remain relevant and stimulate the development of more adequate economic theories that include issues of social justice and environmental sustainability.