This article assesses the transmission mechanism of federal fiscal policy in Russia and the consequences of fiscal stimulus for both the national economy from the federal budget. Understanding the effects and mechanism of fiscal policy transmission, taking into account the specifics of the economic cycle, is crucial for shaping a positive response of Russian economic indicators to changes in fiscal and debt instruments. The purpose of this article is to provide a comprehensive analysis of the channels, features and key problems of the transmission mechanism of fiscal policy in Russia. To achieve this, the following aspects are consistently explored in this work: the specifics of fiscal transmission channels, the impact of fiscal decisions on economic development, and systemic problems that reduce the effectiveness of fiscal impulse transmission. The author defines fiscal transmission and identifies and systematizes its key channels, including the aggregate demand channel (expenditure channel), revenue channel, credit-debt and interest channel, foreign exchange channel and asset channels, as well as the specific impact they have on fundamental economic indicators and the federal budget balance parameters. The greatest attention is paid to the aggregate demand channel, which demonstrates the greatest response to the budget impulse. A study of fiscal transmission mechanisms in the Russian economy found that budget stimulus has a positive economic impact in the relatively short term, while in the long term it worsens lending conditions and contributes to rising inflation expectations, ultimately necessitating a transition to fiscal consolidation. The dominance of fiscal objectives in the tax channel and the high centralization of tax decisions, the priority of federal spending on national defense in the expenditure channel, constant adjustments to the fiscal rule, and the low liquidity of sovereign reserves weaken the positive responses to fiscal impulses and ultimately lead to a slowdown in economic activity. To minimize the negative consequences of the fiscal impulse and enhance its positive impact on the economy, it is necessary to reorient federal spending priorities while strictly enforcing compliance with the fiscal rule, stabilize the tax channel and weaken it to support economic activity, and create sustainable institutional mechanisms for coordinating fiscal and monetary measures.

The article studies one of the most important notions in audit work, i.e. audit risk. The author analyzed changes in audit risks depending on audit concept shift, identified audit risks predominant at each stage of shaping and developing of the audit institute. The analysis showed that the accepted classification of audit risks does not comply in full with the brand new concept of crisis-oriented audit used at the current stage. This concept is characterized by methodology of cognitive digital audit of Industry 4.0 that uses innovation information technologies, such as AI, block-chain technologies and cloud technologies. In the process of audit these tools resulted in serious changes in traditional audit risks and at the same time promoted arising of a new type of audit risk connected with IT use. The goal of the research is to classify modified audit risks in view of cognitive digital audit. The author came to the conclusion that the more advanced and complicated information technologies are used in audit, the higher level of It-risk we observe.

Analysis of HR management in tourism and hospitality is still acute, as the key factor there is interaction of customer and producer, which identifies the role and importance of personnel, their competences, knowledge and experience. The authors in the course of research analyzed models, ways and means of HR management in the field of tourism and hospitality, showed their use in countries of the world and highlighted the possibility to use this experience in the Russian Federation. By comparing approaches to investigating HR management in the field of tourism and hospitality in different countries it was shown that communications in models of HR management influence the efficiency of management, they are also connected with personnel turnover, staff satisfaction, styles of management, figures of finance stability in ecological tourism. Comparative analysis of approaches to research reveals that the uniting factor is qualitative and quantitative analysis. Conditions of a certain empiric base of organization and specific features of territory can limit opportunities of research in the future. The cross-analysis can exert correlation impact on results, which should be taken into account in future investigations.

The Sakhalin region is one of the most inviting territories of the Russian Federation. It is the only region of the country whose territory is located only on islands. The region is not only rich in natural resources but has a serious potential for long-term social and economic development. Economic and geographical location, unique natural landscapes and historically shaped cultural heritage make the Sakhalin region a competitive trend for tourism development, especially in the context of current circumstances connected with unstable global geo-economic situation. Since 2020, when international traveling became embarrassing, in-country tourism in Russia began its fast development. This trend had a positive impact on regions deprived of tourist interest on the part of various groups of Russian society. Due to these processes the territory of the Far-East area, including the Sakhalin region got a unique chance to extend their tourist opportunities and implement their economic potential, having in mind export and foreign tourists. The article studies the current situation in tourist sphere of the Sakhalin region and identifies key aspects of creative economy, which can be used as a foundation for developing new tourist products and services on Sakhalin and the Kuril Islands. Focus is made on identifying opportunities for business activities in conditions of the Sakhalin region with regard to logistic characteristics of the Far East in general.

The article studies issues of using block-chain technology in customs-logistic field. Key notions of block-chain as applied to trade and administrative activities were presented. By using three block-chain-platforms that are wellknown on the global scale comparative analysis of block-chain models used in customs service and international logistics and of experience of their application was carried out. It was shown that platforms of customs-logistic block-chain act as a foundation for shaping a specific type of digital ecosystems, which can be defined as administrative-economic with serious difference from the classical business-ecosystems. Two classes of administrative-economic ecosystems were identified: autonomous and integrated, the difference between them is closely connected with characteristics of their external and internal digital environment. The author put forward definitions of administrative-economic ecosystems, its autonomous and integrated types and of the digital environment as applied to ecosystems of the given type. Regularities of ecosystem client behavior were demonstrated that function on the basis of block-chain and simplified classification of models of client behavior on markets of customs intermediary was advanced. It can serve as a basis for shaping efficient marketing strategies of customs representatives (brokers). Promising trends of further research were shown.

Digital technologies in present day conditions are an integral part of economic and social relations, as well as cultural life and upbringing. They impact essential aspects of the environment, where knowledge, beliefs and value orientation of young people are formed. Therefore, youth education through innovation technologies, which foster successful mastering of knowledge and adoption of moral values adequate in today’s conditions is a prime issue. The article analyzes innovation education technologies on the basis of information received in sociological investigations concerning students’ values and methods of information obtaining.

In today’s conditions strategic control becomes an integral part of organization functioning. Methodology and tools of strategic control foster cutting of negative after-effects of risks and making effective managerial decisions. The article studies a number of tools of in-company strategic control, puts forward different approaches to strategic planning and processes of analyzing stages of strategy implementation; shapes elements of in-company strategic control and provides formula demonstrating the approach to stages of strategic control at the company. The authors highlighted factors subject to estimation during in-company strategic control; assessed strategic balances in view of classification sign (concerned persons); provided methods of building strategic balance. The article analyzed methods of using strategic balances and the concept of the system of balanced indicators in company management. Apart from that, classification of the system of balanced indicators was provided, which can show all aspects of company work; key principles of its building were formulated and an example of strategic map using the system of balanced company indicators was given. The proposed tools of strategic control can help company accumulate its own resources and analyze development prospects.

The article deals with foreign economic after-effects of changing dynamics of social and economic processes in the Russian Federation as a consequence of parrying new challenges and risks to Russian economic security connected with shaping of a new multi-polar world and aggravation of geopolitical competition. Large-scale prolonged reforms in these spheres have changed drastically the trajectory of Russia development in science, industry, public health system and general competitiveness of the country. The article studies components of political confrontation between the Russian Federation and country-members of the NATO and EU. Enormous anti-Russia sanctions introduced since 2022 have no doubt affected Russian economy. However due to rich raw material base of Russian economy and excessive reserve of social and economic stability Russian economy withstands worsening of international relations with countries of the collective West and geopolitical changes in the number of countries showing pro-Russian position on the global arena. The goal of the research is to investigate strategies and mechanisms of strengthening innovation potential of Russia in conditions of economic confrontation with due regard to current challenges and opportunities, as well as to estimate today’s innovation resources and infrastructure. The article used methods that can estimate the current innovation potential in Russia and namely: document analysis, statistic analysis, comparative analysis, methods of cluster analysis. The research aims at resolving acute problems and ensuring long-term sustainable development, as it envisages national security (development of innovation fosters elaboration of advanced technologies), provides economic stability (strengthening of innovation potential gives an opportunity to diversify economy, reduce dependence on raw material export by creating new growth sources unreceptive to external shocks), improves competitiveness of the country (innovation development helps Russian companies reinforce positions on global markets) and shapes international prestige of Russia as a country that can compete with leading global states in the field of science and technology.

Lately the volume of road haulage seriously exceeds the volume of railway carriage. At the same time road transport has lower labour productivity than railway carriage, as cargo transportation at a distance over 1,500 – 2,000km should be changed to railway transport. The article provides conceptualization and formalization of the term ‘railway and road container’ within the frames of developing innovation intermodal transport units to raise efficiency of multimodal logistic operations. The research makes the problem of term discrepancy in the field of intermodal transport units more acute, as notions of ‘pickup body’ and ‘demountable body’ we sometimes understand as body of railway car and European swap body is compared with camateiner used only in road freightage. Different types of intermodal transport units are analyzed, which are used for cargo carriage all over the world. It was proposed to elaborate a unique cargo transport unit integrating advantages of railway and road systems in order to optimize cargo traffic, cut logistic costs and raise adaptability level of supply chains in conditions of global transport challenges, such as improving ecologic sustainability, dropping transit costs and intensifying multimodal integration in international communications.

The article studies evolution of the triple spiral concept as a mechanism of innovation development. Key stages of the model development were analyzed, from initial triple spiral (state – business – universities) to its extended variants, i.e. of four – (civil society included) and five-link one (natural environment is taken into account), as well as other interrelations that show various socio-economic processes and national specificity. The goal of the research is to describe elaboration of efficient model of innovation development based on evolution of the triple spiral concept and identification of roles of innovation ecosystem actors. Theoretical importance of the research deals with systematization of stages of spiral model working-out and development of structured role model that can make functions of innovation ecosystem participants more concrete. The article underlines practical importance of the role model of business-ecosystem for elaboration of concrete measures of state and corporate policy aimed at the development of innovation infrastructure and stimulation of cooperation.