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The article considers the domestic and foreign experience of interpretation of the concept of «rural territories», associated with the ambiguity of its design. The approaches to the division of settlements into urban and rural are indicated. The approach to the types of settlements used in Russia is systematized. The basic criteria used for the typification of non-urbanized territories in the Russian Federation and in the OECD methodology are highlighted. The main demographic trends of the Novosibirsk region are analyzed. The typification of rural areas of the region according to a number of indicators used by domestic and foreign researchers was carried out.

The importance of agriculture to the modern economy actualizes investigation of the related investment processes. The example of the regions of the Southern Federal District is used to study the spatio-temporal dynamics of industry-based unit investments (taking into account agricultural area, number of employees and production cost equivalent). Series of special cartographical models are used for interpretation. The results revealed significant dynamism of investments during five years. It has become possible to trace geographical regularities of their changes and describe them by image models («wave», «spreading drop» and «waves from scattered drops»). Generally, the studied spatio-temporal dynamics of investments demonstrates oscillatory

The article is based on the results of an empirical study of management efficiency at agricultural enterprises in the Sevastopol region. The experience of the formation and functioning of the system of strategic management of the land and property complex in the organizations of the agrarian sector of the Russian Federation demonstrates a number of significant limitations and complications, including the dynamism of changes in the external environment, the lack of strategic vision of business development, unpreparedness of personnel, poor knowledge of strategic management tools etc., reducing its effectiveness, which requires a comprehensive study and approach to a solution. As a result of the study, a balanced approach to determination of the required number of BSC indicators was justified, supplementing the traditional BSC model with an investment component and justifying its use. The introduction of the BSC, as a method of strategic management adapted to the peculiarities of the agricultural business, makes it possible to solve the economic problems of each agricultural enterprise, as well as to form and implement an optimal management strategy in accordance with the available strategic opportunities.

Achieving a real breakthrough in the development of the economy of the country, of a particular region implies the introduction of innovative technologies into the regional education system of the constituent entities of the Federation. In the context of the coronavirus pandemic, it is necessary to apply mixed teaching methods, adjust curricula and ensure the preservation of the health of students and teachers. The analysis of the implementation of the indicators of the state program and subprograms of education development for 2020 is carried out. The structure of budget expenditures for 2019-2020 is considered.

The article considers the main factors that have a positive effect on the quantity demanded for cryptocurrency, and information is the primary one. The authors separately consider the use of Bitcoin throughout 2020 as the leading cryptocurrency on the market. The position of the direct dependence of the value of other cryptocurrencies on the behavior of Bitcoin is given. The study shows that in the modern world, cryptocurrency is not only an investment tool but also a payment instrument which gathers momentum. This is evidenced by the annual expansion of the use of cryptocurrency in the market for goods, works and services. Despite the increasing demand for cryptocurrencies, the problem of infrastructure formation remains open. In modern times, cryptocurrency exchanges appear to be a key element of the infrastructure of the cryptocurrency market, their functioning cannot be stabilized in individual states, which leads to the formation of a shadow cryptocurrency market. A significant aspect of the functioning of cryptocurrencies is the difference in the key factors affecting the cryptocurrency market and the securities market. For the first market such a factor is information, for the second - financial position of the issuer of the securities. It shows investors the difference between these segments of the financial market. In the future, with the participation of all elements of the cryptocurrency market, it is possible to form a balanced system that will function steadily under the influence of external factors.

The article presents the state and changes in the quantitative characteristics of small business entities in Russia. The advantages of special tax regimes as one of the priority directions of the state economic policy are reflected. The role of tax incentives as one of the support methods is defined. The authors noted the support of small business in the Novosibirsk region in the light of federal initiatives for the development of business incentives. The final conclusion lies in the need for creation of favorable conditions for the activities of small business, recognizing its importance at the present stage of economic development of the domestic economy.

The article considers the evolution of the accounting system in the context of the development of the digital economy. The reasons for the decline in the functionality of accounting in modern conditions and the factors determining its further development are marked out. The content of the main directions of transformation of accounting is revealed, they include the following: the emergence of new types of accounting and a change in their significance for the purposes of managing an organization; changes in accounting methodology; reorganization of the organization and improvement of individual accounting processes; the emergence of new accounting objects; changes in the requirements for the competencies of accounting personnel.

The formation and development of the digital services market is a key area of the digital transformation of the national economy. The purpose of the given research is to assess the maturity of the digital services market and to propose measures for its further development. A retrospective analysis through the assessment based on the totality of economic indicators of the digital services market and on the innovative level of a federal district in the context of national indicators makes it possible to identify the level of the regional digital services market development and to outline the priority directions for its further development.

The relevance of the study is due to significant differences in performance assessments based on non-parametric (DEA) and parametric (SFA) approaches. This problem leads to the inadequacy of the interpretation of the efficiency estimates and the incorrectness of the generated management decisions. The article calculates the DEA and SFA indicators of the efficiency for enterprises in six significant sectors of the Russian economy. A comparative analysis of the DEA and SFA estimates of efficiency in the context of industries and size of enterprises is carried out. We show the possibility of their joint use for making management decisions.

The article presents an informational overview of modern mortgage lending models used in the USA, Russia and a number of the EU countries. The categories of the labor market and the dynamics of income of the population in Russia are evaluated in the context of mortgage availability and taking into account the territorial factor. The analysis of the state of housing mortgage lending in Russia and a number of the EU countries in a comparative assessment is carried out, taking into account both the realities of social development against the background of the COVID-19 coronavirus pandemic and its consequences, and the pricing process in this segment.