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We study the model of interregional trade under monopolistic competition of producers. We obtain a local comparative statics of symmetric social optimality with respect to transport costs. Particular attention is paid to situations of free trade and autarky. For the case of two regions, counterintuitive results we obtain that (1) with low transport costs in one of the regions, public welfare can either increase or decrease; (2) when transport costs are high, trade liberalization worsens public welfare in one region and improves it in another.

Responsible investment is a trend in the development of the world economy. Russia’s lagging behind the trend can lead to negative effects on the economy. The article examines the formation of responsible investment as an economic institution. An institutional-evolutionary approach based on the principles of variability, selection and heredity of conditions, rules, norms and restrictions of economic activity is applied. It is shown that the institutionalization of responsible investment can be the result of not only external influence on economic agents, but also the result of their independent activity. In this regard, the regulator should pay attention to the problem of information asymmetry, which prevents the spread of responsible investment in the activities of economic agents and its subsequent institutionalization.

The purpose of the article is to consider the directions of digital transformation of housing and communal services as one of the most problematic sectors of the economy. The main state programs and strategies aimed at the digital transformation of the industry are highlighted. Real examples are presented in the priority areas of digital transformation of housing and communal services. We considered possible obstacles to the introduction of digitalization and identified additional initiatives regarding the introduction of digital technologies on the example of the region of Russia - the Republic of Bashkortostan.

The article analyzes the current methodological recommendations for the development of strategies for the socio-economic development of municipalities in the Russian Federation, and suggests ways to improve the methodological recommendations. The conditionality of the scenario conditions of development by the conducted strategic analysis of external and internal factors of development is shown. The relationship is reflected on the example of scenario conditions for the development of the municipality - the city of Berdsk, Novosibirsk Region. It is shown that the use of models for forecasting calculations ensures the balance of the forecast values of the main indicators of the development of the municipality. It is noted that the forecast of cost indicators is rarely correct due to the poor predictability of inflationary processes. Structural indicators are more stable. It is these indicators that should be recommended as the main ones for the strategies of socio-economic development of territories.

The article discusses the state of the exchange rates of individual countries, in which certain changes have been outlined. The factors influencing changes in the exchange rate of the national currency of China, Turkey in 2020-2022 are determined. The analysis of the exchange rates of the Chinese yuan and the Turkish lira against the Russian ruble was carried out. Conclusions are drawn.

Agrosector companies use investment projects on implementation and realization of technological innovative solutions - agrotech projects - to increase business competitiveness. Agrotech projects demonstrated high growth rates and higher demand in the venture capital market in 2019-2021. The aim of the study was the analysis of theoretical and practical aspects of assessment of competitiveness of the projects in the agrotech field and the development of the modified method of assessment of their competitiveness. The following tasks of the study were set on the basis of the target goal: identification of agrotech project, marking out the types of agrotech projects and venture funds interested in their assessment, as well as in the development of the modified method of assessment of their effectiveness. The review of the projects in the agrotech field was done; the types and funds of agrotech projects specialized in their realization were marked out. The agrotech market trends, which stipulated the necessity for adaptation of the methods of analysis and assessment regarding the mentioned objects, were shown. The definition of the agrotech project was formulated; the main types of agrotech projects were systemized with the analysis of their subtypes, and the technologies, serving as the main types of agrotech projects, were presented. The following levels of assessment of agrotech project potential were offered: innovativeness, commercial and investment attractiveness. The method of assessment of investment attractiveness of agrotech project, introduced in the article, was developed using modification of the assessment of economic efficiency of agrotech project. Generalized and two-phase models of calculation of the indicators of net present value and profitability index of agrotech projects were offered.

The object of theoretical understanding of the typology of internal audit is often experience in control and audit activities, which has both a positive and a negative aspect. Based on international practice, an analysis of various approaches to identifying types of internal audit was carried out, an assessment was made of the completeness of the content of its types, new classification features were introduced to identify the types of internal audit, taking into account objective and subjective factors, which contributes to the disclosure of the essence, meaning, role, functions and responsibility internal audit before society.

The article analyzes international and Russian experience in the accounting of valuation allowances for deferred tax assets. The methodological aspects of the impairment procedure for deductible differences are specified, the criteria for assessing the adequacy of taxable income are summarized. The directions of the use of valuation allowance for the purposes of manipulating the financial result are disclosed. Primary and secondary distribution of tax effects, including in accordance with the concepts of their accounting, was characterized. Unresolved debatable problems of deferred tax accounting are characterized.

The results of an analytical study of unsteady heat transfer in the vicinity of a stagnation point of an axisymmetric impinging liquid jet are presented. A self-similar solution is obtained, which allows the analysis of heat transfer behavior as a function of the Reynolds number, distance from the nozzle to the surface, and characteristic time. The behavior of the Nusselt number for the solution in asymptotically limiting cases is shown: the Froude number Fr >> 1 (small distances from the nozzle to the barrier) and Fr << 1 (large distances). It is noted that the effect of the Froude number can be quite significant and should be taken into account when predicting heat transfer. Significant intensification of heat transfer is shown for a pulsed impinging jet at short pulse durations.

Thermal visualization using a thermochromic liquid crystal sheet was performed to investigate and compare heat transfer behavior of a swirling impinging jet emerging from a triple spiral-corrugated nozzle with a twisted tape ( SIJ with TT ), a SIJ issuing through a triple spiral-corrugated nozzle, and a typical/conventional impinging jet ( CIJ ) emerging from a smooth straight circular nozzle. The experimental results showed that the stronger jet recirculation close to the wall due to the swirl flow created by triple spiral-corrugated nozzle and twisted tape inserts ( SIJ with TT ) support in reducing the value of Nusselt number between the stagnation region and surroundings. For the SIJ with TT , the average Nusselt number (Nu) performed by the jets with L/d_H shows that the magnitude of the heat transfer coefficient was significantly enhanced with increasing twist ratios. The maximal value of the Nusselt the SIJ with TT was obtained at the lowest twist ratio ( y/W = 2.0). This was up to 5.7 % and 35.5 % higher than those of the SIJ with TT at y/W = 4.0, and the CIJ, respectively.