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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 article is devoted to the analysis of the problems of age transformation of the teaching staff of universities during the modernization of the higher education system. The revealed trends in the transformation of the age structure of teachers indicate a gradual “aging” of the teaching staff, which cannot be assessed as an unambiguously negative process, since in a certain sense it determines the continuity between generations of teachers and provides the necessary level of quality of training of specialists. The analysis of the dynamics of the age structure of teachers differentiated by various professional qualification segments reflects a slight shift in the career trajectories of university teachers towards an increase in age. An assessment of the risks and prospects for the development of the personnel potential of universities is given.

The article is devoted to the peculiarities and problems of the introduction and use of lean manufacturing and quality management technologies at Russian defense enterprises. The general concept of quality management systems (QMS) and lean manufacturing management systems (LMMS) is given, the domestic practice of implementing and applying these systems at defense industry enterprises is considered, the main tools of the systems are investigated, problems of implementation are identified, the specifics of personnel training in lean manufacturing and quality management technologies are considered, the issues of standardization and certification of these technologies are studied.

The article discusses the main approaches of the Eurasian Economic Union (EAEU), a regional trade bloc created to support the sustainable economic growth of the countries of the region, towards establishing regional and interregional trade cooperation, including through conclusion of trade agreements. The article describes the network of existing EAEU’s trade agreements and formulates proposals for further development of trade relations. The article concludes that the Eurasian integration represents a necessary condition for further strengthening of interregional trade and economic ties of the EAEU.

The article deals with the creation of new products in the field of educational services. The focus is on the main issues that must be resolved before the decision to produce an educational product is made. The model of developing a market value is considered in detail, on the basis of which the tasks of prototyping a product, implementing a market sample and developing a marketing program to promote a product in the target market are solved. Mastering the competencies of building a value proposition for an educational product in the format of a training course or other educational resource opens the way to the correct solution of a large and complex task of organizing an educational business in various fields of knowledge.

We study a homogeneous model of interregional trade under monopolistic competition of producers with additively separable utility and linear production costs. The mass of firms (“the length of the product line”) is determined endogenously, from conditions of free entry. We obtain the local comparative statics of the market equilibrium with respect to transport costs of “iceberg types”. Particular attention is paid to situations of free trade and autarky. We establish the following counter-intuitive result: under high transport costs, trade liberalization can decrease public welfare.