In the context of a radical change in the paradigm of socio-economic development of Russia – from the introduction into Western civilization led by the United States to sovereign development on the basis and in line with the national-state interests, and this implies a synergy of security and progressive development of the economy, with all the severity and on a national scale, at all levels of the reproduction process, the problem of a radical transformation of the personnel potential of the sphere of organization and management of the national economy arises. it is necessary to search for new approaches and develop extraordinary solutions. The article presents the author’s original concept of transforming the personnel potential of the sphere of organization and management of the economy, based on the vital need for synergy of security and progress of the economy: without ensuring security, progress turns into building a building without a foundation on the sand, and security, not supported qualitatively and quantitatively by progress, in the conditions of innovative development of human development.

The article aims to trace the evolution of consumer behavior paradigms under the influence of information technology. An attempt is made to project the future behavior of consumers in a dynamically developing digital space.

The article discusses the issues of determining the essence and importance of small business for the economy, identifying the difficulties of digitalization of small business, assessing the degree of implementation of digital technologies in small business in Russia. Special attention in the framework of the study is paid to the issues of determining the directions of stimulating the development of digitalization of small businesses.

The article analyzes the current state, reveals ways to improve and assesses the prospects for the development of trade in goods and services on Internet platforms – marketplaces.

Disadvantages of trading on marketplaces have been identified (cases of support for wellknown brands, sales of low-quality goods, etc.). In conclusion, the results of the study are summarized.

At the idea stage, any startup thinks about how it will earn, who the client is and what he will pay the startup for. The speed of the project development directly depends on how fast the startup starts earning. From the moment of the business idea, it is necessary to choose a suitable financial and economic model. There are more than 50 startup monetization models on the market, each model has its pros and cons, and when choosing it, it is necessary to take into account industry specifics. The monetization model needs to be tested as early as possible, each product has its own cost, if the product is free, then monetization is at the expense of something else.

In this article, the author has compiled a step-by-step plan for choosing the most stable financial model depending on the type of product and calculation indicators (using the example of e-commerce at the startup stage, entering a new market), and also considers the classical model of small business development based on digital solutions to attract customers.

From the point of view of practical significance, this article can be used in business acceleration programs of student startups, as well as the transfer of existing business to the online format. Small businesses can use the proposed tools for analyzing the company's activities and profit management.

In the article, on the example of the timber industry complex, the practical aspects of the formation of business value are considered, taking into account sanctions economic restrictions.

Materials and methods. The article uses the legal acts of the Russian Federation that regulate business valuation. information and analytical materials of Russian and international scientific publications, stock market data.

Results. The author examines the cost factors of business in the timber industry. Structured the impact of sanctions on business value factors. Methodological recommendations have been developed for building a financial model in order to assess enterprises in the field of wood processing and the production of wood and cork products, except for furniture, using an income approach.

Conclusions. Factors of fundamental cost of business in the field of timber industry complex have been identified and classified. The scheme of the impact of sanctions on business value factors in the timber industry is substantiated. The financial model defines the main indicators needed to calculate the operating cash flow, reinvestment in the form of capital expenditures and current assets. The measure of the systematic risk of the industry and the discount rate are calculated under the conditions of inversion of bond yield curves and a decrease in the market yield of the Russian market.

The proposed article presents methods for applying psychological concepts and heuristics in finance. Amended definitions of psychological tools used in the financial sector are given. The difficulties that arise in modern conditions in the application of methods for the application of psychological concepts and heuristics developed before the pandemic crisis are considered.

In the digital age, the range of services and the way they are provided are noticeably changing, which contributes to the democratization of decision-making procedures. The Federal Tax Service of Russia has created electronic offices of taxpayers, digital tax control systems, and a special procedure for paying taxes in the form of a single tax payment (EPP). However, taxpayers still view the tax authorities as a bureaucratic structure. In this regard, it seems that the tax authorities should be more actively engaged in methodological work, comprehensively substantiate the conclusions and proposals for the elimination of violations identified during tax audits, build communication on mutual understanding and trust, feedback from taxpayers.

The article is devoted to a comprehensive research of transfer pricing in taxation in the Russian Federation, the reasons for the appearance of transfer prices and the main international document regulating transfer prices. The study describes the risks from the use of transfer prices and suggests ways to minimize these risks.

The paper identifies the processes of marketization and mediatization of the market as the main trends in the development of the sphere of educational services. Based on the results of studying the theoretical essence of these phenomena, the authors substantiate their determining effect on the formation of modern trends in the development of communication policy of universities. The goals and basic principles of building an effective information policy of an educational organization are formulated, specialized ratings evaluating media activity as an indicator of the effectiveness of Russian universities are analyzed in detail.

The article substantiates the possibility of a new use of applied psychological method of assessment and prediction of human behavior – profiling for the increase in objectivity of verbal interview results with the respondents of marketing research. The specifics and advantages of the traditional marketing format of in-depth interviews’ combination with simultaneous observation of respondent’s non-verbal (non-vocal) behavior based on lie detection instruments from profiling methodology were discussed. The authors show the experimental testing example of the signs of alteration in speech, emotional behavior, and the appearance of the participants of the interview using a video of a training seminar with the participation of Marketing Department students of the Plekhanov Russian University of Economics. The article shows that the instruments of express diagnostics of verbal and non-verbal factors showing insincerity upon the observation of interview respondents’ replies are an easy method to learn and use, which is essential for making correct conclusions in preliminary research of a commercial company’s marketing issues and its opportunities in the current market situation.

The coal industry is one of the most important sectors in the economy of both Russia and the world. This is due to the fact that coal remains one of the essential raw materials for energy and many other industries. A number of factors influence the demand for coal. Demographic – population growth and urbanization, technological – the development of coal mining technology, environmental, climate – the pursuit of a green agenda, decarbonization, the Covid-19 pandemic and the fall in industrial production. The purpose of the article is to consider the factors influencing the coal market and the prospects for the development of the Russian coal industry.

The article considers UN data, forecasts and estimates of the International Energy Agency, estimates of specialized companies and specialists in the field of coal energy. Based on the results of the analysis, it was concluded that over the past few years, due to the prevailing climate and environmental policies for decarbonization in Western countries, the policy for the introduction of «green» energy, the forecasts for the development of the coal market were pessimistic. But the rise in gas prices associated with the anti-Russian sanctions policy, with the blocking of Nord Stream-2, the difficulties with the introduction of «green» energy increase the demand for coal in the world market, make the optimistic scenario for the development of the coal industry more likely.

The Russian economy largely depends on the extraction and sale (including export) of energy resources. However, currently used technologies for the extraction of energy resources, such as oil, gas and coal, cause significant harm to the environment. One of the key factors of environmental harm is the release of methane and other associated gases into the atmosphere. The purpose of this study is to find a solution to reduce environmental damage and increase the economic efficiency of the associated methane utilization process.

To achieve this goal, the article analyzes the methods of utilization of associated gases, as well as their advantages and disadvantages. At the same time, it has been established that the successful solution to the problem of reducing environmental damage and increasing the efficiency of energy use is achieved by using a promising technology of plasma-pulse impact on the reservoir. This technology is used both in oil and gas fields and in coal mines, which significantly increases the profitability of utilization of associated gases and, first of all, methane, while reducing uncontrolled emissions into the environment. All this leads to a more rational use of the extracted resources.

In the context of the sanctions restrictions against Russia related to the conduct of a special military operation on the territory of Ukraine, improving the economic efficiency of the functioning of the Russian coal industry is one of the priorities of state regulation. The fuel and energy complex of Russia is budget-forming and forms not only the economic, but also the energy security of the country, and in the conditions of sanctions pressure on the hydrocarbon industry, coal becomes an effective export resource.

Also, the coal industry is important for the active development of the Russian industrial base, which uses brown and coking coal in the production and generation of heat and electricity.

The article analyzes the development and efficiency of coal industry enterprises under sanctions. Attention is focused on the Industry Development Program adopted by the Government of the Russian Federation for the period up to 2035. Priority mechanisms for restructuring the Russian coal industry in order to increase economic efficiency are disclosed.

The article is devoted to the issues of economic and environmental efficiency of methane extraction from coal seams. The technologies of methane extraction from coal mines are considered and their main characteristics are given. The economic efficiency of methane in comparison with some other types of fuel in the production of electricity, as well as in its use in road transport, is revealed.

Special attention is paid to substantiating the ecological efficiency of methane extraction from coal seams, which manifests itself in the form of significant environmental pollution. It is emphasized that the use of methane when refueling cars instead of gasoline or diesel fuel reduces emissions of harmful substances into the atmosphere by 10 times.

Attention is drawn to improving labor safety in coal mines and reducing the risks of accidents during timely degassing of underground mining operations.