The author’s original and unparalleled concept of methodology for the formation and development of scientific and educational policy of the sovereign Russian state is presented. The concept is based on the synergy of traditional and innovative approaches to the study of the development of both society as a whole and its key core of improvement in the form of a scientific and educational complex. A distinctive feature of the concept is: a) a synergetic combination of outstanding leadership personalities generating breakthrough ideas and collective expert study of these ideas by highly qualified specialists; b) using an organizational and managerial core that implements the above-mentioned synergetic combination at the proper level; c) this core represents a modification of the institution and mechanism of public-public-private partnership, focused on ensuring creative and creative activities in the field of methodology for the formation and development of Russia’s sovereign scientific and educational policy in a multipolar world and in line with the transition of human civilization-culture to a new era – the world of knowledge.

     The purpose of the scientific article is a theoretical consideration of some scientific and applied features of the formation of a new form of retail and small wholesale sales in the national economic system of Russia on the basis of a progressive transition to modern consumption priorities and a gradually transforming lifestyle, and technological ways of organizing business turnover. These features are related to the formulation of the most important research tasks, which consist in presenting a retrospective and general analysis of the classification model of e-commerce and trade, as well as various factors confirming the specifics and influence of the organizational form of marketplaces on the development of the consumption level of certain segments of the population, the quality of trade services and interaction with authorities according to certain criteria: the degree of transparency of tax revenues to the budget, information cooperation with local government regulatory agencies, compliance with the norms of sanitary well-being, prospects for the spatial development of this form of sales, etc.
     The main provisions related to the research tasks can be presented in the following form: the transition to a new national economic system based on cardinal geopolitical changes with an objective basis, and for objective reasons, the complication of solving a number of social problems, requires at the present stage the study and analysis of the development of the consumer market and new organizational forms of selling goods as the most important internal factor which has an impact on the further functioning of the entire social complex of Russia and the level of national welfare. The formulation of this paradigm is based on the priorities of the national development goals defined in the Decree of the President of the Russian Federation dated May 7, 2024, No. 309 «On the National Development Goals of the Russian Federation for the period up to 2030 and for the future up to 2036», which largely determine the consideration of the national system in terms of the structural content of individual organizational components, in particular in this case, the elements that form the consumer market.
     The research results, which are of fundamental and applied importance at this stage, based on the consideration of some features of new organizational elements of building a modern framework of the consumer market and the formation of individual proposals for their improvement, can be used in the practical work of regulatory and control bodies of trade activities, as well as in the educational process of secondary vocational and higher education.

     In today’s highly competitive business environment, any company strives to improve its position by achieving greater efficiency and effectiveness. It is extremely important for companies to define strategic goals and develop plans for their implementation, based on available resources. When considering the assets of an enterprise, it is worth highlighting employees first of all, since they, step by step, direct the corporation to the heights of success, using their skills and knowledge to achieve the set goals.
     This article substantiates the idea that companies that perceive their personnel as the basis for success and systematically increase their motivation and productivity often work most productively. Accordingly, one of the main priorities of any company, including the hospitality industry, is to find effective methods of managing the work process to activate human potential and improve work results. It is concluded that a well-established reward system serves as a powerful tool in the hands of management to increase staff loyalty and profit growth. Such a system should be realistic, balanced and truly attractive to employees. In the hotel services industry, motivational mechanisms play a key role.

     Motivating the work activity of personnel is one of the most important aspects of the management activities of modern companies, since it includes an unlimited set of incentives necessary to attract employees to successfully achieve the goals and objectives facing the organization. Many scientists emphasize the high importance of personnel motivation as a mechanism for increasing labor potential, which contributes to the desire of employees to perform their job responsibilities and assigned functions most productively, leading to the achievement of long-term goals of the enterprise.
     This article emphasizes the role of identifying personnel needs, on which the formation of modern motivational programs and systems depends. Each organization needs to form its own effective system of employee motivation, taking into account corporate goals and existing methods of mobilizing personnel for their implementation. The author notes that when drawing up a motivation system, it is necessary to pay great attention to the level of qualifications and positions of employees, as well as the capabilities of the company itself.
     The author describes the main ways to motivate staff, and also identifies the most popular schemes for motivating employees of modern commercial organizations.

     In today’s dynamic and highly competitive world, organizations face many challenges that can lead to administrative dysfunctions that reduce work efficiency and productivity. One of the promising approaches to overcome these problems is the introduction of well-being management. This article examines well-being management as an effective tool for managing administrative dysfunctions, analyzing its impact on organizational culture, employee motivation and overall productivity.
     The article highlights the key components of well-being management, including the physical, psychological and social well-being of employees. Special attention is paid to health support programs, psychological assistance and the creation of a favorable working environment.
     Based on the analysis, the article demonstrates the positive effects of the influence of wellbeing management on the level of administrative dysfunction. It has been established that the implementation of programs to increase employee well-being leads to a reduction in stress levels, increased job satisfaction and improved communication within the team. This, in turn, helps to reduce the number of administrative errors and improve the overall efficiency of the organization.

     The countryside and the level of their socio-economic development, investment attractiveness, government support, quality of life in rural areas – now the problems of such aspects are becoming relevant and require special attention. Rural territories are considered as an integral, developing socio-economic system in which production and economic processes interrelated between society, nature and the individual take place.
     Sustainable development of rural areas directly depends on the organization of agricultural production of a particular area under consideration, on a balanced budget of the territory, as well as interaction between the economic and social spheres.
     The integrated development of rural areas provides for a systematic increase in the socioeconomic standard of living of the population, the attractiveness of rural areas from investors, the development of small and medium-sized businesses, support from the state, and building economic potential.
     To unlock the potential of rural areas, various methods are used and many programs have been created that are aimed at shaping the national concept of sustainable rural development. This concept provides not only for a stable economic and social developing space, but also for increasing the efficiency of agriculture, increasing agricultural production, forming a «rural» personnel policy and creating human resources, achieving full employment of the rural population, attracting new young and promising personnel and agricultural workers, improving the standard of living of the population.
     This article examines the application of the concept of «attractiveness» to rural areas in order to assess the level of their attractiveness to the «consumers» of the territory, investors, and the state. Special attention is paid to the formation of indicators assessing the level of «attractiveness» of the territory.

     The article examines the content and reasons for the existence of the shadow economy, as well as its regional differences. The scale of the shadow economy in a particular region is also an important component among the institutions of spatial development. As noted, the shadow economy and its scale affect the attractiveness of the territory as an investment object, as well as the quality of functioning of social infrastructure institutions.
     Moreover, a significant part of the measures to reduce the scale of the shadow economy is tied to the territory where the main part of the contact zone between business and government is located, revenues are generated and their use takes place. The shadow economy and its scale in the region are signs of a deformation in spatial development. Their reduction implies the creation of a special subsystem among the institutions of spatial development aimed at eliminating the factors of its deformation.

One of the main participants in the public-private partnership market, along with the state and business, is the banking sector. Today, the influence of the largest players in the banking sector extends far beyond purely banking operations, such as lending, raising funds for deposits, cash settlement services, etc. The article shows the key role of financing organizations in the field of public-private partnership. It is proved that in the current market conditions, with a high level of interest rates, the attractiveness of bank financing for PPP projects is decreasing, and therefore it is necessary to use various forms of state support.

The article assesses the history of production of agricultural products of the Russian Federation; substantiates the relevance of increasing exports of agricultural products of the Russian Federation; draws attention to the steady growth of exports of these products; presents the main types of exported agricultural products of the country and their volumes according to data for 2023; draws attention to the need to increase exports of products of agricultural enterprises of the Russian Federation of greater processing (flour, cereals, etc.); the main directions of increasing the volume of exports of agricultural products of the Russian Federation are proposed.

This study is devoted to the consideration of the methodology for accounting for the effect of using escrow accounts in the developer’s reporting based on the requirements of IFRS in settlements with shareholders. Over the past few years, the housing construction sector has grown significantly: there has been an increase in the number of construction organizations, an increase in the number of commissioned areas of construction facilities. At the same time, according to the data https://наш.дом.рф There are still problematic unfinished residential complexes, for which shareholders lost money when investing in the construction of facilities. In order to increase the level of safety of shareholders’ funds from the occurrence of various risks during the construction process and loss of funds, settlements between the developer and the shareholder under equity participation agreements using escrow accounts were introduced. For some time, developers of already launched housing construction projects still used settlements with shareholders that do not involve the use of escrow accounts, but over time and the launch of new housing construction projects, this legal requirement is already strictly fulfilled. Therefore, the issues of accounting methodology for settlements using escrow accounts are becoming more important and relevant.
The purpose of this article is the author's interpretation of the methodology for accounting for the effect of using escrow accounts in settlements between the developer and shareholders in the developer's management reports prepared on the basis of IFRS requirements, as well as identifying problem areas during the formation and subsequent application of this methodology. Based on the results of the study (using various methods of analysis and comparison of available information), the authors propose a unified approach to interpreting the methodology for accounting for the escrow effect to be reflected in management reporting based on IFRS requirements, which will positively affect the unification of the methodology of developers, reducing risks in the preparation of management reporting.

An analysis of publicly posted reports of construction organizations-developers, formed according to the rules of IFRS, gives reason to believe that they can use different approaches when accounting for capitalized borrowing costs. In IFRS, general approaches to such accounting are formed in IAS 23 «Borrowing Costs», but this standard does not reflect the industry–specific capitalization of borrowing costs by construction organizations, developers, and therefore such features are formed and taken into account by developers when preparing reports independently, without generally accepted methodological recommendations on this issue. This determines the relevance of the conducted research.
The article analyzes the approaches used by developers to accounting for capitalized borrowing costs based on the requirements of IFRS, compiled on the basis of data from publicly posted reports of large construction organizations-developers. Previously, such a comprehensive analysis has not been carried out. The object of this study is the publicly posted management reports of large construction organizations, developers, compiled on the basis of IFRS requirements. The subject of the study is the approaches used by developers to capitalize borrowing costs based on the requirements of IFRS. The purpose of the study is to analyze and diagnose approaches to accounting for capitalized borrowing costs based on IFRS requirements for management reporting of developers. The results of the analysis can be used by different users for different purposes: responsible employees of construction organizations-developers (when compiling management reports based on IFRS requirements), auditors of construction organizations-developers, methodologists, independent expert analysts (when analyzing financial and economic activities of developers), accountants (when accounting in accordance with national standards accounting standards).