Abstract: This article substantiates social well-being of the population as one of the key indicators of socioeconomic inequality. The author advances a scientific idea is that the system of allocation of income and national wealth formed in the post-Soviet Russia, when excessive advantages of some (small social groups) are provided at the cost of limiting functional capabilities of others (larger social groups), which severely contradicts the basic principles of inclusive society and cannot be recognized as socially fair. The conducted analysis of the peculiarities of inequality in post-Soviet Russia describes it as “socially unfair” and excessive. Such inequality negatively affects social well-being of the individuals. It is demonstrated that excessive inequality, with characteristic massive poverty (absolute and relative), in the meta-space of social well-being of the population or the Russian Federation, the prevalent type of life realization of an individual is the “negative expectations”; most significant risk factors for the worsening of social well-being are moral and emotional state of society and some status characteristics of the individual (level of education, professional activity). Using cluster analysis, the author tests the hypothesis on the impact of excessive inequality upon the level of manifestation of deviant behavior of the people in the constituent entities of the Russian Federation. Recommendations are formulated on amending the redistributive policy of the government aimed at reduction of socioeconomic inequality and improvement pf social well-being of the population.

Keywords: crime, deviant behavior, fair inequality, type of life realization, social well-being, positional competition, excessive inequality, social policy of the state, great division, redistribution policy of the state

Abstract: This article is dedicated to practical implementation of quantitative assessment of labor potential of the company. The author provides the results of implementation of the original methodology for calculating labor potential of the company on the example of “Foundry and Mechanical Plant” OJSC in the city of Semyonov of Nizhny Novgorod region. In the course of development of this methodology on the basis of expert assessments, the author determines the elements of labor potential and establishes correlation between them in order to calculate labor potential of the company in points. To determine the score of labor potential of the company is used the system of private indicators that characterize and substantiate each element: human resources, educational, professional, innovative, social, and economic. This process was implemented at the plant in cooperation with its management; all necessary data was collected, intermediate and total scores were calculated. The obtained total score for 2020 was 101.130 points, which is higher than the standard value of 100 points, and testifies to the good labor potential and positive dynamics of the company. The theoretical importance of the acquired results lies in the fact that they can serve as the foundation for the development of methodological guidelines for quantitative assessment of labor potential of the company. Practical relevance lies in the possibility of their actual application in human resource management of the company “Foundry and Mechanical Plant” OJSC.

Keywords: standard, plant, particular indicator, labor potential, component, quantitative assessment, integral indicator, basis, calculation method, innovative activity

Abstract: The subject of this research is the digital transformation of marketing strategies and development strategies of the construction small and medium-sized enterprises. The object of this research is the construction small and medium-sized enterprises in the conditions of modern digital economy and the global socioeconomic crisis caused by the COVID-19 pandemic. The goal of this article consists in the analysis of peculiarities of digital transformation of marketing strategies and development strategies of the construction small and medium-sized enterprises. The research data was collected via he method of in-depth interviews with the representatives of Russian construction small and medium-sized enterprises, and analyzed using the method of thematic analysis. The hypotheses were advanced and proved on the the impact of digital transformation of marketing strategies of the construction small and medium-sized enterprises upon their competitiveness in the conditions of modern digital economy. The article indicates the growing role of digital transformation of the construction small and medium-sized enterprises in the conditions of modern digital economy and global socioeconomic crisis caused by the COVID-19 pandemic. As a result of research, the author obtained the key characteristics of digital transformation of the construction small and medium-sized enterprises, including the questions of awareness of the informants about digitalization, digital transformation marketing strategies and development strategies of the informant companies, level of digital literacy of the employees of the construction small and medium-sized enterprises, barriers and changes in the process of digitalization, forecasts for the future digital development of the construction small and medium-sized enterprises, and personal perception of digital transformation by the informants. The acquired data can be used by the construction small and medium-sized enterprises in development of the technology for creating digital strategy, formulation of the corresponding scientific-methodological and practical recommendations in the area of their innovation development.

Keywords: small enterprises, development strategy, construction companies, business processes, marketing strategy, SMEs, Internet marketing, digital transformation, digitalization, digital technologies

Abstract: This article is devoted to the state of public global public debt and new approaches towards its regulation in both developed and developing countries. The subject of this research is public debt in different groups of countries. Analysis of the situation with global public debt and the peculiarities of its regulation is necessary to learn positive foreign experience for its possible application in Russia. The following factors of significant increase of public debt are outlined: severe reduction of economic activity and decline in government revenue; increase of public spending, including related to anti-crisis measures; growing primary deficit, and this, the need to increase borrowings. The countries with low and middle income additionally face significant capital outflows from their financial markets, devaluation of national currencies, and difficulties with debt refinancing. Analysis is conducted on the structure and dynamics of public debt that developed due to the COVID-19 pandemic. The author describes the risks associated with public debt. It is noted that many developed countries were able to adjust their financial operations in response to the growing need for borrowed funds: change the existing mechanisms for entering the debt market; amend the practice of conducting auctions government securities auctions. Developing countries need debt restructuring. The conclusion is made that the debt relief process requires new approaches towards debt management, including new methods of risk mitigation, enhanced control aimed at countering “credit bubbles”; clear regulation of debt restructuring observed by all creditors.

Keywords: write-off, restructuring, settlement, management, risks, coronavirus crisis, indebtedness, debt, international financial organizations, IMF

Abstract: The growing role of social networks in the processes of interaction with the audience, as well as changes in people’s perception of information towards the prevalence of visual data, offer new promotion opportunities. Emphasis is placed on the visual communication in the Internet environment through website or other digital media with image content. The authors describe the relevant results of implementation of creative ideas for the well-known coffee shop chain in the resort city of Sochi. The subject of this research is the use of visual communications in promoting a coffee shop. The study employs the methods of observation, SWOT analysis, sociological survey of target audience, communication audit, and brand visualization. The goal of this article lies in examination and development of visual communications in HoReCa sales (hotel and restaurant business) on the example of the coffee shop “SURF Coffee”. The authors aim to explore the concept of visual communications in marketing and the potential of visual merchandizing in brand promotion, as well as to formulate and implement the ideas on the development of visual communications in digital environment, calculate the effect of implementation of the proposed measures. Attractive visual content is currently the foundation of online promotion, namely in SMM. This includes the design, arrangement, overall color scheme, and style of posts. Therefore, it is very important to optimize the appearance of corporate accounts of HoReCa enterprises in social networks. It is indicated that the current design should be dynamic and correspond to the global trends and events. However, the presence of “live” and unique photo and video content that brings the brand closer to its target audience is crucial. It creates the "presence effect", enticing the potential guests to visit the coffee shop.

Keywords: social media, business perception, content, brand, visual communication, marketing communications, photography, coffee shop, digital environment, trend

Abstract: This article reviews the definitions of budgeting and budget model, their role in cost management of investment construction projects, and the subject field of budget modeling of a project. The author indicates the relevance of implementation of budgeting in management of investment construction projects, as well as the factors of low efficiency of this process. The subject of this research is the system variables of the budget model: functions, content, structure, levels, quantitative and qualitative indicators, standards, methodological and analytical parameters, and financial modeling processes. The peculiarity of the subject of research lies in systematicity, need for consolidation of budgets in various aspects, and compatibility of the local budget models for creating a reasonably universal system for supporting managerial decision-making. Description is given to the basic methodological provisions of the development of budget models of investment construction projects. This article is first to elaborate on the analytical parameters of budget modeling of investment construction projects, as well indicate various parametric levels in reference to each other. The author develops the financial planning processes and the pattern of project budgeting, as well as adapts the cybernetic principles of “input – output”. It is suggested to use a special accounting scheme in the budget model of the project, which is based on the managerial accounting policy approved by the subject. For achieving compatibility of the methods of financial administration, the author offers to coordinate the cost pool in estimates and budgets, maximal expenditure accounting, reduce scheduling uncertainty, and consider dynamic factors. The budget model is viewed as an input parameter of cost control over the investment construction projects. The vectors of further improvement of budgeting of investment construction projects are proposed.

Keywords: model specification, parameterization, budget model, budgeting, investment-construction project, cost management, financial planning, estimated pricing, management accounting, creating value