Donetsk National University of Economics and Trade named after Mykhailo Tuhan-Baranovskyi (DonNUET) is a Ukrainian University. DonNUET is one of the oldest higher education institutions in Ukraine, the successor of the Kiev cooperative institute and the Kharkov Institute of Soviet Trade..
This article examines the social protection system in Russia and analyzes the organizational and legal framework for regulating social protection. Particular attention is paid to key instruments of state social policy, such as national projects and state programs, and their implementation is assessed. A comparative analysis of international social protection models (Germany, France, China, and the United Kingdom) is provided, and the potential for adapting these best practices to the Russian context is explored.
This article develops a scientific and methodological approach to the integrated assessment of the effectiveness of financial mechanisms for ensuring the competitiveness of retail enterprises. A consistent diagnostic procedure is proposed, based on a comprehensive assessment of six functional areas: financial stability, financial performance, financial mechanism organization, digitalization of financial processes, investment and innovation support, and competitive effectiveness. A proprietary performance classification scale has been developed, allowing for the differentiation of enterprise financial mechanisms into five classes and the identification of functional imbalances that limit the realization of competitive potential. A hexagonal diagram of the effectiveness of financial mechanisms in retail enterprises in the Donetsk People's Republic has been constructed, allowing for the identification of structural and organizational features of their formation, a comprehensive assessment of actual operational effectiveness, and the development of areas for improvement.
The article substantiates the need to institutionalize sustainable interaction between the subjects of State Financial Control (SFC) and Non-State Financial Control (NSFC) through the establishment of permanent coordination councils within state financial control bodies. The relevance of the study is determined by the transition of the public sector to a risk-oriented control model, the increasing requirements for methodological consistency in risk and materiality assessment, and the need to reduce duplication of control activities. The research analyzes the international frameworks of INTOSAI/ISSAI and the recommendations of the OECD, as well as the practices of the United Kingdom, Canada, and Australia, which demonstrate the effectiveness of permanent coordination mechanisms. It is shown that such bodies ensure methodological synchronization, formalize information exchange procedures, and enhance the transparency of the control environment while preserving institutional independence. A conceptual model is proposed that provides for the legally established powers and legal status of the council, the principles for forming its composition, the procedure for its functioning, and a system for evaluating its performance. The implementation of the proposed model is expected to improve analytical robustness, quality of governance, and overall effectiveness of the national financial control system in the Russian Federation.
The article considers the intellectual capital of a trade organization as a key resource for the formation of sustainable competitive advantages in the context of digital transformation. It is shown that in trade, value is increasingly created not only through product range and logistics, but also through knowledge about the customer, the quality of communication, the speed of response to demand, and the ability to use digital sales channels. It is proved that the development of intellectual capital is associated with the digitalization of business processes, the growth of e-commerce, etc. It clarifies that the intellectual capital of a trade organization is manifested in the qualifications of staff, process configuration, working with customer data, and the ability to quickly adapt digital tools to changing consumer behavior.
