Active Use Of Digital Technologies Research Articles

Transformation of Financial Services Industry in Conditions of Digitalization of Economy

Modern global financial development is characterized by the active use of digital technologies in all areas of financial development. This leads to a change in the conditions and form of financial relationships between individual entities, the provision of financial services to the population. The article is devoted to the study of the peculiarities of the transformation of financial services industry under the influence of digitalization of the economy. The object of the study is Ukraine and some EU countries, the study period is 2011-2021. Based on the results of the bibliometric analysis, a generalization of the content and conceptual features of the study of digitalization of the economy was carried out, the most common directions of its analysis and the main directions of the connection of the digitalization of the economy with individual components of the country’s development (economic development, cyber security, education and business) were determined. This made it possible to determine the most priority areas of influence of digitalization on the transformation of financial relations. An approach to assessing the level of digitalization of the economy, based on taking into account the values of seven indicators: Index of digitization of the economy and society, Index of implementation of digital technologies, Global index of innovations, Index of network readiness, Index of digitization of the economy, Index of global digital competitiveness, Index of quality of digital life has been developed. A sufficiently high level of digitalization of the economy has been proven in most of the analyzed countries. The average value of the integral indicator of digitalization of the economy ranges from 0.83 to 0.85. Austria (0.99), Lithuania and the Czech Republic (0.91) have the highest values, Ukraine (0.71) has the lowest. With the help of the k-means method, a cluster analysis of countries was carried out according to the integral indicator of digitalization of the economy, and four groups of countries were distinguished. The first cluster includes the countries with the highest average values of indicators of digitalization of the economy, and the fourth – the lowest. In addition, the countries of the first cluster have a significantly higher variation of the components of the integral indicator of digitalization of the economy. The fourth cluster includes countries with more stable values of indicators of digitalization of the economy. Thus, the standard deviation of the values of indicators of digitalization of the economy for the countries of the first cluster varies on average within 3.2-5.5, for the countries of the second cluster – 2.8-4.6, for the third cluster – 2.6-3.9, for the fourth cluster – 2.6-3.9 – 1.4-3.0.

THE IMPACT OF DIGITAL TECHNOLOGIES ON THE ORGANISATION OF PERFORMANCE AUDITS OF STATE PROGRAMMES

The paper examines the impact of digital technologies on the organisation of performance audits of government programmes. Digital technologies provide ample opportunities for transforming public administration, with each new stage of their development. The magnitude of changes associated with the transition to digital government has prompted many to think and think about «digital era public administration» as a core concept in public administration, evolving largely in a digital transformation.The purpose of the study is to examine new digital trends and the impact of digital technology on the organisation of performance audits of government programmes.Using general scientific methods of knowledge (analysis, synthesis, induction, deduction, method of comparison), the impact of digital technologies on the organisation of the audit of the effectiveness of the implementation of state programmes is considered.In the course of the study, the authors propose the use of «breakthrough» digital technologies that facilitate the implementation of results-based management principles, which will save budgetary resources, increase efficiency in their use, and broaden the list of strategic objectives pursued by the public authorities.The study determined that the introduction of digital technology could contribute to a significant reduction in the cost of maintaining apparatuses. With the active deployment of artificial intelligence and automated decision-making technologies, governments could expect between and 30 percent time savings within five to seven years. The results of the analysis show that the active use of digital technologies implies the expansion of methods for analysing and evaluating the implementation of government programmes, including as part of performance and efficiency audits of their implementation.It is concluded that the application of digital technologies can be an «engine» for further implementation of public administration by results. To this end, the development of new government information systems must consider the benefits of ‘breakthrough’ digital technologies as much as possible.

Learning activities of students with hearing disabilities in the digital environment: features, problems and styles

Due to the development of digitalization in education, it is important to study the potential of the digital environment in the training of students with hearing disabilities. The primary task is to study the features of learning activities of students with this pathology in interaction with the digital environment and the impact of active use of digital technologies on students’ cognitive sphere to optimize the conditions of digital learning and prevent its negative impact.The views on the properties of the human cognitive sphere developing in the conditions of deafness, including the peculiarities of working memory, have been analyzed. A brief review of research on the organization of e-learning for hearing impaired and deaf students of different countries during the pandemic period was carried out. Special attention is paid to the problems of transition to distance learning and the risks of cognitive performance in the digital environment for students with hearing loss.The results of the study of cognitive difficulties of students with hearing disabilities in the digital environment and their cognitive styles are presented. Based on the analysis of in-depth interviews data, motivational, cognitive, activity, organizational, and technical problems are formulated. Using the grounded theory method, three learning styles were identified: proactive, practical, and passive. Knowing the distinctive features of each style will allow creating of more personalized learning systems as part of the digitalization of inclusive education.

Связь цифрового компонента обучения и развития детей дошкольного и школьного возраста: обзор исследований и международных образовательных практик

The relevance of the research is due to the increasing popularity of online learning and the lack of scientifically based criteria for analysing and designing new programs. The article provides an overview of international research and teaching practices on the following topics: the impact of Internet use on the mental development and academic results of children aged 5-12 years; the relationship between the use of various digital learning tools and the formation of various components of cognitive and communication development; the influence of the digital component of learning on students ' academic achievements; teaching children the basics of programming in order to form their computational thinking. In this study, the numbers of paperes related to the digital transformation of preschool and primary education were identified. The number of such articles for Scopus was 1709, and for Web of Science 984. Term maps were visualized in the period 2000–2020. The three clusters for Web of Science relate to the Internet, gaming learning applications, and computational thinking. After that, we analysed 60 sources that most fully represent these three clusters. The paper draws the following conclusions: to date, most studies are based on comparing the significance of the psychological and pedagogical effect of traditional training and education with the active use of digital technologies. There are few studies comparing different types of digital environments and online educational technologies; conflicting data on the impact of digital media and online technology on educational outcomes suggests that development of psycho-pedagogical typology of mechanisms for online learning that would take into account the peculiarities of interaction between child, teacher and digital environments, is urgently relevant; today, we have a fairly large array of data on the positive impact of digital gaming environments on the formation of creative abilities.

Identification of investment attraction strategies to increase the economic potential of a trading enterprise

In the current conditions of globalisation and rapid development of market competition, effective investment attraction is becoming a critical success factor for enterprises in the trade sector. The purpose of this study is to analyse ways to attract investment in the development of the economic potential of commercial enterprises and substantiate the areas for potential development. In the course of the study, methods of statistical analysis of enterprise reporting data, methods of abstraction and generalisation were used. The paper discusses such strategies as the active use of digital technologies for business promotion, focus on startups and innovative projects, environmental responsibility and social orientation of businesses, new methods of attracting investment, such as crowdfunding and the use of cryptocurrency and blockchain technologies, and attracting corporate investments and partnerships. Various areas of attracting investment were compared, including bank lending, private placement of shares, initial public offering of shares, and raising venture capital. These advantages and disadvantages of each area help businesses understand which approach might be most appropriate for their specific needs. The factors influencing the choice of investment attraction strategy for commercial enterprises are considered. First of all, the company must define its goals and needs for investment, analyse the market situation, assess financial stability and solvency, and assess risks and potential profitability. Next, the company can choose the most suitable investment attraction tool in accordance with its goals and market conditions. The company METRO Cash and Carry Ukraine is analysed as one of the leaders among commercial enterprises in Ukraine. METRO Cash and Carry Ukraine uses an innovative policy of investing in economic potential, actively raising funds for automation and optimisation of activities, and uses leasing to expand its network with minimising risks. In general, attracting investment is very important for the growth of an enterprise and the successful implementation of its economic potential, the choice of investment attraction strategy is crucial for the growth of trading enterprises, helping to secure the necessary financial resources and increase their competitiveness

Eco-oriented digitalization of agricultural production activities within the framework of the concept "Agriculture 4.0"

The key aspects of the practical implementation of the concept "Agriculture 4.0" are considered, the basic paradigm of which is the active use of digital technologies that lay the foundation for the introduction of qualitatively new approaches to the organization of agricultural enterprises. At the same time, it is stated that the practical implementation of the ideas laid down within the frame-work of this concept allows not only to increase the efficiency of agricultural production activities, but also to contribute to ensuring its greening.

DIGITAL LITERACY AND TECHNOLOGIES FOR EDUCATION: PRINCIPLES AND TOOLS

The article considers the relevance of digital literacy and the use of modern learning technologies in educational institutions. Concepts such as digital literacy, digital consumption and digital competence, which allow to determine the role and status of modern universities in the formation of new concepts of higher education, are analyzed; the prerequisites of the decisive factors of the complex implementation of digital literacy in the process of formation of university education are analyzed. The labor market is analyzed in the context of the requirements of the digital economy. Examples of active use of digital technologies in the educational process are given. The teacher's digital literacy is analyzed as a system of basic knowledge, skills and attitudes in the field of everyday use of digital technologies. The proven value of digital technologies in distance learning organizations of educational institutions in quarantine conditions.

Contradictory nature of information resources of modern education

Introduction. The article examines the problem of the ambiguous influence of modern information technologies on education. Purpose setting. The authors analyze not only the positive effects of computerization. They also show the problems faced by the subjects of the educational process under the influence of digitalization.Methodology and methods of the study. As the article highlights, uncontrolled information flows prevent the formation of a holistic worldview among students. The dominance of information technologies in education also leads to the transformation of subject-object relations in the process of cognition. The authors investigate the factors that create the basis for structural changes in society. Digital technologies contribute to the activation of the communicative capabilities of representatives of various social groups, but they can also have negative consequences. In the modern world, there is a violation of traditional public relations, which creates conditions for potential conflicts in a certain society. According to the authors, in the information society, similar trends are observed in the relationship between representatives of different generations. Social inequality is also largely exacerbated by the active introduction of the latest information technologies, in particular, in schools. The article proves how the latest information technologies provoke social tension due to the impossibility of providing equal access to all information resources to citizens for all.Results. The role of the teacher is changing significantly, because he often acts as a coordinator. The use of gadgets in the educational process provides an opportunity to get an education at a distance. However, the widespread use of distance technologies leads to a drop in the quality of educational services. This is due to the need to develop new techniques. In addition, the constant updating of information technologies does not allow the teacher to develop a sustainable methodology for teaching his subject.Conclusion. The authors prove that the active use of digital technologies in the information society implies a harmonious combination of traditional and modern information technologies. This fully applies to the modern domestic education system.

Digital Financial Inclusion: COVID-19 Impacts and Opportunities

The COVID-19 pandemic has caused the acceleration of digitization and the consideration of digital financial inclusion as a means to minimize negative economic consequences and increase the resilience of households and SMEs. The purpose of this article was to assess the impact of the COVID-19 pandemic on digital financial inclusion by constructing and calculating an integral index of digital financial inclusion (DFI) based on Global Findex Database indicators. The approach to calculating the DFI index and two sub-indices that characterized passive participation in financial relations and active use of digital technologies was based on a linear mathematical model of the integrated indicator and on the use of the Fishburn formula to calculate the weight coefficients. The obtained results proved the acceleration of digital financial inclusion in 2021 and revealed significant differences in DFI between countries and groups of countries according to income level as well as problems of financial exclusion of the most vulnerable groups of population, especially in developing countries. The obtained results regarding the level of DFI are discussed from the point of view of COVID-19 impacts: both directly by influencing consumer behavior and decisions regarding digital financial services and from a broader perspective by influencing business entities, financial service providers, and regulation.

Dental implant issues: Forms and methods of education for international students

The article analyzes the experience of teaching the discipline "Dental implantation" to foreign students in Dentistry studying at the Chuvash State University in Cheboksary in the context of internationalization and digitalization of higher education. Forms and methods of teaching Dental implantation and international academic mobility of faculty members are proposed. Foreign students are active participants in the student scientific circle of the department "Dentist of the Future"; they take part in the annual International Student Conferences, tooth drawing competitions "Da Vinci's Tooth", All-Russian festivals of students and youth "Man. Citizen. Scientist". The authors emphasize the significance of professional and communicative competencies denistry teachers. The teachers of the department are members of the International Club of Implantologists - International team for Implantology. In 2019 in Valletta on Malta the first summit “World Women's Implantology Communities WIN EMEA” took place, and in May the University of Bern in Switzerland hosted a symposium in honor of Professor Daniel Buser “20 Years of Progress in Implant Dentistry”. The teachers of the department took part in these events. The main emphasis in the programs was placed on the active use of digital technologies in dental implantation, teaching discipline at the university using international standards. Internet resources allow you to check tasks for the teacher. For more than ten years, online testing has been carried out to monitor and assess the level of knowledge, skills and abilities of students in this discipline. The department tests students in Online Test Pad. Computer tools and technologies are used to help educate dentistry students. To improve the quality of diagnosis and treatment, digital technologies for virtual examination and treatment are used: computed tomography, intraoral scanning, data collection and planning methods, CAD / CAM technology, tools and materials for 3D production. The department is aware that foreign graduates will represent Russian education in their country, and seeks to transfer knowledge using digital technologies, international standards and experience. Uniting efforts with foreign colleagues improves the quality of work with foreign students and develops competitiveness of university alumni.

ІНФОРМАЦІЙНО-АНАЛІТИЧНА СИСТЕМА ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

At the heart of security activities are the processes of obtaining and using information for making and implementing management decisions. The current stage is characterized by increasingly active use of digital technologies, which make it possible to speed up work with information resources, which creates new opportunities for security subjects. The use of such opportunities requires a review of the principles of formation and development of relevant information systems. The current focus exclusively on accounting information does not allow creating the necessary information basis for making management decisions, in particular due to the limited consideration of the influence of external factors. The study involves consideration of the theoretical basis and development of practical recommendations for the creation of an information and analytical system for ensuring the economic security. In order to develop a theoretical basis for improving the information and analytical system of ensuring the economic security of the enterprise, the following methods were applied: induction and deduction, comparison and systematization – in the study of the essential characteristics of the terms "information" and "information and analytical support"; synthesis and analysis – when characterizing the information and analytical subsystems of the information and analytical provision of economic security of the enterprise; morphological analysis – to clarify the procedure for obtaining and processing information within the process of meeting the information needs of security subjects; abstract-logical – for theoretical generalizations and research conclusions. Consideration of the essence of the concept of "information" and a further critical review of existing approaches to information and analytical support allowed to substantiate the author's position regarding the principles of formation and improvement of the information and analytical system for ensuring the economic security of the enterprise. The key points of the author's position are the need to implant such a system in the information and analytical support of enterprise management for a more rational use of resources in relation to obtaining, checking, processing, addressing and storing data in relation to meeting the information needs of security subjects, based on the nature of changes in the external and the internal environment, which may indicate real or potential impact on security due to the realization of a threat or the emergence of new opportunities for development.

СОЦИАЛЬНО-ЭКОНОМИЧЕСКАЯ ТРАНСФОРМАЦИЯ ПРОМЫШЛЕННОСТИ И ЧЕЛОВЕЧЕСКОГО ФАКТОРА ВЧУСЛОВИЯХ ЦИФРОВИЗАЦИИ

The article presents the results of an analysis of the processes of socio-economic transformation of the industrial sector and changes in the role of humans in production activities as a result of the introduction and active use of digital technologies. Conceptual provisions in the theory of digitalization of industry are formulated. Using the example of a study of the processes of digitalization of mechanical engineering and oil and gas industry enterprises, the current results of the digital transformation of production and management are identified and the most promising directions for its development are identified. The key trends in the digitalization of Russian industry for the coming years have been identified and predicted. the most promising paths for the digital development of industry in the Russian Federation are outlined. The issues of the impact of digital transformation of the industrial sector on the employee are studied, the advantages and threats of this process for him are highlighted, and the role of the person himself in this process is determined.

INFORMATION TECHNOLOGIES IN EDUCATION AND THE DEVELOPMENT OF SOCIAL EMOTIONS: ARE THEY COMPLEMENTARY OR MUTUALLY EXCLUSIVE?

Relevance. In the modern world, due to the rapid development of information technologies and the great attention to this topic in the fi eld of education, social and emotional spheres of human development are fading into the background. This implies the importance of the development of social emotions in the conditions of digitalization of society. However, these processes can also coexist if the educational process is competently built, starting from preschool age. The purpose of the study. The study focuses on the relationship between the active use of digital technologies by older preschool children and the development of social emotions in the learning process. Research methods and sampling. To achieve the purpose of the study, the following methods were used: theoretical (analysis of psychological and educational literature); empirical (test “Diagnostics of children’s abilities to partner dialogue” by A.M. Shchetinina, which allows to assess the level of social emotions in children; questionnaire for parents to determine computer addiction in older preschoolers by V.G. Pisarev, which allows to assess the level of dependence in children from information technology as one of the main reasons for the low level of socialization); mathematical, and statistical methods. The study involved  children of senior preschool age. The main results. In order to obtain quantitative results, four levels of socialization of children were identifi ed at the fi rst stage: high, above average, medium and low. During the diagnosis, it was found that, in general, the overall level of socialization in children is average. In order to obtain quantitative results at the second stage, a questionnaire was created on the Google Form platform based on the V.G. Pisarev’s test. Indicators of severity are: - points – low level of dependence, - points – average level of dependence, - points – high level of dependence. Conclusion. The pilot study showed that the level of social emotions in most children is at an average level, while the severity of computer dependence on the responses of parents in most children is represented at a high level. This suggests the need to create better conditions for children to interact with peers and adults outside the information space. The research was carried out at the expense of a grant from the Russian Science

Problems and prospects for sustainable development of the Russian agro-industrial sector under international sanctions and green agenda

Ensuring the productive functioning of the sphere of agriculture in modern economic conditions objectively requires a large-scale and fundamental reform of the business model of agriculture, based on the transition from resource (extensive) to innovation-oriented (intensive) paradigm, based on the active use of digital technologies in the organization, monitoring and management of agribusiness. Currently, agriculture in Russia does face a number of risks that significantly complicate the implementation of the program of digital agribusiness reform: the emergence of a shortage of seed material; lack of educational programs in the field of cooperation between agribusiness and IT; lack of dissemination of ideas and requirements of responsible business policy, expressed in the adoption and compliance with ESG principles; critical dependence of Russian agriculture on import of feed supplements and vaccines aimed at the implementation of genet Despite the multitude of threats, thanks to competent and far-sighted leadership a set of measures has been taken to replace imports and develop our own production base, which today has already sufficiently revealed its potential to keep Russia the last word in the duel for the future food security of the entire Eurasian continent.

ФОРМУВАННЯ СИСТЕМИ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА В УМОВАХ ЦИФРОВІЗАЦІЇ РИНКУ ПРАЦІ

Building a system of economic security in the conditions of every Ukrainian enterprise is a mandatory step for preserving business as a result of the high dynamism of external and internal processes. Along with COVID-19 and military aggression from the Russian Federation, the digitalization of the labor market and the digital transformation of the enterprise itself, which is a consequence of the increasingly active use of digital technologies, have an equally significant impact on security activities. The above determines the need to take these aspects into account when developing methodological principles for the formation of the enterprise's economic security system. The purpose of the study was to clarify the parameters of the formation of the economic security system of the enterprise based on the digitalization processes taking place in the labor market. To form the conceptual foundations of the creation of the economic security system of the enterprise, the following methods were applied: induction and deduction, comparison and systematization – when considering the content of the main components of the economic security system of the enterprise; synthesis and analysis – to specify the parameters of the enterprise's economic security system in conditions of digitalization of the labor market; morphological analysis – to determine the stages of formation of the economic security system of the enterprise; graphic – for visual presentation of theoretical and methodical material; abstract-logical – for theoretical generalizations and research conclusions. Digital transformation creates new opportunities for improving the company's competitive position, in particular in terms of online employment, attracting freelancers and transferring certain business processes to digital outsourcing. At the same time, such changes should be taken into account in the process of forming the economic security system of the enterprise, because they are accompanied by the emergence of new threats. It was determined that the main components of the enterprise's economic security system should be: target orientations; task; subjects and objects of security, functions, policy, strategy, principles and mechanism of provision. The content of the main components of the enterprise's economic security system is substantiated based on the nature of digitalization of the labor market in Ukraine.

An unpopular view on tax monitoring

In the article, the author considers a set of problems associated with the unsatisfactory efficiency of tax monitoring as a form of tax control. A critical analysis of the essence, content and results of the implementation of tax monitoring is presented, which is distinguished by a risk-based approach to conducting control procedures, the active use of digital technologies and the information openness of the system participants. The objectives of the study included assessing the results of tax monitoring already achieved and reviewing the practice of implementing similar forms of tax monitoring (observation) abroad. The study revealed the low efficiency of tax monitoring procedures in the system of tax control measures in foreign countries and the lack of relevant data indicating the effectiveness of tax monitoring in Russia. The conclusion about the need for a balanced and prudent approach to the further development of tax monitoring systems is made and the need for an additional study of the tax behavior of business entities is substantiated.

Цифровая трансформация письменного наследия тибетского буддизма: состояние и перспективы

Introduction. Making public knowledge pertaining to Buddhist culture proves important and topical enough due to the steady growth of global significance attributed to East and Central Asia. Therefore, insights into monuments of Buddhist heritage represented in vast collections of Russia — at advanced academic and technological levels with an emphasis on the active use of digital technologies — shall yield solutions to quite a number of sociocultural development problems, and strengthen positions of our nation in Asia’s geopolitical environments. Goals. The study aims at analyzing the current state of the art in digitization of Tibetan Buddhism’s written heritage and assessing some promising AI related technologies development trends. Materials and methods. The study provides a comparative analysis of activities by the Buddhist Digital Resource Center (BDRC) consortium, an oldest and most successful initiatives operating since 1999, for advanced approaches in this field. The use of artificial intelligence methods to solve the problem of creating a machine-readable text corpus of Buddhist writings and machine translation is considered as a promising direction. Results. The work discloses key principles of digitization and representation of written monuments implemented on the new digital platform BUDA (Buddhist Digital Archives), shows effectiveness of the underlying IIIF (International Image Interoperability Framework) and LOD (Linked Open Data) architectures. The efforts to assess artificial intelligence technologies prospects included a pilot study on the use of ‘deep learning’ neural network methods to create an experimental model for optical recognition of Tibetan characters which yielded a result of 94 % of recognized characters. This lays a foundation for flow-line decoding of Tibetan-language scans and creating a comprehensive corpus of Buddhist writings in a machine-readable format, which offers the challenge of developing new efficient digital textual tools. Conclusions. The integration of existing and promising approaches allows for a digital transformation of Buddhist written traditions, the latter to open new functioning forms and development opportunities in the contemporary world backed with a possibility to reveal the cultural and intellectual potential of Buddhist civilization for modern society to the full.

Цифровая трансформация письменного наследия тибетского буддизма: состояние и перспективы

Introduction. Making public knowledge pertaining to Buddhist culture proves important and topical enough due to the steady growth of global significance attributed to East and Central Asia. Therefore, insights into monuments of Buddhist heritage represented in vast collections of Russia — at advanced academic and technological levels with an emphasis on the active use of digital technologies — shall yield solutions to quite a number of sociocultural development problems, and strengthen positions of our nation in Asia’s geopolitical environments. Goals. The study aims at analyzing the current state of the art in digitization of Tibetan Buddhism’s written heritage and assessing some promising AI related technologies development trends. Materials and methods. The study provides a comparative analysis of activities by the Buddhist Digital Resource Center (BDRC) consortium, an oldest and most successful initiatives operating since 1999, for advanced approaches in this field. The use of artificial intelligence methods to solve the problem of creating a machine-readable text corpus of Buddhist writings and machine translation is considered as a promising direction. Results. The work discloses key principles of digitization and representation of written monuments implemented on the new digital platform BUDA (Buddhist Digital Archives), shows effectiveness of the underlying IIIF (International Image Interoperability Framework) and LOD (Linked Open Data) architectures. The efforts to assess artificial intelligence technologies prospects included a pilot study on the use of ‘deep learning’ neural network methods to create an experimental model for optical recognition of Tibetan characters which yielded a result of 94 % of recognized characters. This lays a foundation for flow-line decoding of Tibetan-language scans and creating a comprehensive corpus of Buddhist writings in a machine-readable format, which offers the challenge of developing new efficient digital textual tools. Conclusions. The integration of existing and promising approaches allows for a digital transformation of Buddhist written traditions, the latter to open new functioning forms and development opportunities in the contemporary world backed with a possibility to reveal the cultural and intellectual potential of Buddhist civilization for modern society to the full.

Digital transformation of public administration: opportunities and risks

The article discusses the priorities and socio – economic risks of the digital transformation of public administration. The main approaches to the problem of the use of advanced digital technologies in the activities of state and municipal government bodies aimed at the formation of a modern system digital environment are investigated. The main directions of the digital transition in public administration are considered, which include the digitalization of communications between public authorities, the active introduction of digital technologies into the practice of providing state and municipal services to business structures and households, stimulating the introduction of effective digital solutions as one of the important conditions for social dynamics.The article identifies the factors and social risks affecting the digital transformation of public administration in the Russian Federation. Among them are the high level of digital inequality, deep social differentiation of regional development, the costly nature of digitalization, risks to the labor market and traditional forms and conditions of employment, problems of adaptation of citizens to the active use of digital technologies in the public administration system, as well as the unconditional provision of citizens' rights and information security in the digital environment. The importance of the course of the Russian state to dynamize the digital transformation of the state and society in the conditions of unprecedented aggravation of international relations in the modern world and tough economic and political sanctions imposed against our country was confirmed.

Цифровой гудвилл предприятия: содержание понятия и возможность оценки

The article deals with the problems of determining the concept of goodwill in terms of digital transformation. There has been proposed a new concept of digital goodwill and studied the problems of determining its content and evaluation. Digital transformation in modern conditions has been found to determine both the pace of economic development and efficient activities and the creation of a successful business reputation. A comparative analysis of the methods for evaluating the results of digitalization was carried out and it was revealed that the performance indicators are similar in many methods, but the number of indicators and the reliability of their assessment is questionable. The analysis of the definitions of the concept of goodwill showed that there is no single, generally accepted definition, goodwill improperly comprises only business reputation. It has been assumed that the concept of goodwill is broader, it comprises a set of characteristics of an organization (business reputation, product quality, technological culture, digital culture, a certain level of production organization, partnerships, market prospects). In the context of digitalization, new types of factors of production appear, which include digital capital; an analysis of the existing definitions of digital capital was carried out and its own was proposed: tangible and intangible identifiable assets and unidentifiable digital assets (digital goodwill and digital competencies of employees), which allow implementing digital technologies and contribute to increasing labor productivity. For the first time the concept of digital goodwill was proposed, under which is meant a good name of the company including the company’s reputation, prestige, customer relations, location, product range, and other things based on the active use of digital technologies in management and having a significant impact on its future income. Key factors of digitalization have been identified, which can serve as targets for the formation of digital goodwill. The problems of evaluating digital goodwill are considered: invisibility (absence in accounting objects), lack of a clear assessment methodology, unavailability of objective information for developing the cash flows.