Changes in Russia and the world are persistently pushing business, science and education to step into the digital space. At the same time, organizations, regardless of their field of activity, require a certain readiness, without which any digital innovation would be premature or unnecessary. However, it is not only the «digital maturity» of an organization that affects the success of its transformation towards the use of new digital technologies. The ability of workers and the organization as a whole to experiment is also important, as well as a certain enthusiasm, which is based on awareness of the progress in the field of information technology.

The issues of business management development on the border between Russia and China and the integration of science in the field of artificial intelligence with the real sector of the Chinese economy are of particular interest in the development of knowledge'based cooperation, the transfer of advanced technologies and the introduction of artificial intelligence in the sphere of border cooperation between our countries, including the full range of services related to border crossing and the development of all types of infrastructure on both sides of our common border

The digital transformation of modern economic life has actually «opened the door» for the penetration of breakthrough innovative technologies in many areas, and, above all, in the financial services market. Breakthrough innovations such as artificial intelligence, robotics, blockchain technologies, the Internet of Things, Big Data, cryptocurrency, etc., having become commonplace today, «provoked» the destruction of traditional systems in the financial services market and the formation of ecosystems, more and more, «Blurring» the boundaries of the specified market and financial activities, in particular. As a result, a symbiotic model is replacing the traditional bank–based model and market–based model; conditions were created for the emergence of a non–bank financial intermediation model.
The key competitive advantage of modern companies is the use of innovative technologies for remote access and personalization of services.
Today we can talk about the massive nature of the introduction of financial technologies in all segments of the modern market, which, of course, could not but affect consumer behavior. Particularly interesting for companies in the financial services sector are the behavioral features of modern young people as the most valuable target audience, as a segment that in the near future may become a «core of loyalty».
The subject of the research in this article is the features of the modern financial services market, which is transforming under the pressure of digital «expansion» of breakthrough innovative technologies, and the behavior of modern student youth on it as a bright representative of the generation of centennials (buzzers). The object of the research is financial technologies and their perception by student youth who do not have special financial education. It is this target audience that is most significant for assessing the impact of fintech on behavioral models.

The article considers the peculiarities of labor financing in a budgetary institution through the lens of staff satisfaction with working conditions, which is one of the priority goals of the organization’s personnel policy. The article presents a methodology for assessing staff satisfaction with work in a budget institution, which allows you to identify «problem zones» and improve working conditions. The authors tested the proposed technique. The proposed methodology is based on a comprehensive approach, which takes into account working conditions, financing, labor content and interaction of employees within the structural unit. As a result of the development of the methodology, a model of interaction of the department with other structural divisions of the educational organization was proposed.
The purpose of the model is to identify relationships between business units to optimize and balance the interests of all participants. The interaction of structural divisions is carried out with the aim of organizing the educational process and research activities, exchanging experience, building interdisciplinary ties, and implementing comprehensive scientific research. The organization of interaction between faculties allows you to integrate the research base an

The article substantiates the possibility of using a scoring model to assess the risks of construction projects and real estate agencies. The problems of determining the weights of risk categories, individual risks and their factors are analyzed. Examples of using the model to solve practical problems are shown.

 The paper considers the payment system of the Kyrgyz Republic in the light of integration into the EAEU. The development of non–cash payment markets in the EAEU member states differs significantly. The level of development of the payment system in Kyrgyzstan is not high; significantly higher levels of this branch development in the union are noted in Russia and Kazakhstan.

The issues of increasing the reliability of information about the organization’s own capital, its presentation and disclosure as part of the financial (accounting) statements in the context of the adoption of new federal accounting standards and changes in the requirements of the regulator are considered. The necessity of increasing the information content of the system of accounting and reporting of equity, including on the basis of international financial reporting standards, is substantiated. The limits of information disclosure due to external and internal factors are analyzed.

The article presents the results of the study of counterfeiting as one of the monetary factors influencing the inflation rate. The essence of the concept of «counterfeiting» is revealed, its concept is considered.

The modern problem of cognition is the problem of choosing tools for obtaining new knowledge, either taken from the arsenal of other sciences, or newly created by scientists.

The issues of pricing for products of the state defense order are considered. The classification of methods of procurement of weapons, military and special equipment is given. The main types of contract prices and methods of forming the initial maximum contract price are determined. Particular attention is paid to approaches to pricing for products of the state defense order for the case of a single supplier (contractor, execute). The modern norms of the law are presented, which allow optimizing budget funds by choosing an option that ensures the achievement of technical results and minimizing costs throughout the life cycle of weapons, military and special equipment.

The interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization. The author highlighted the shortcomings of the current legislation in regulating the formation of information about the obligations of the organization. The article substantiates the incorrect use of the term «obligations» in relation to accounts payable. The analysis of the characteristics of liabilities noted in IFRS for their compliance with certain financial and business transactions. Accounts payable have been identified, which are not reflected in the accounting (financial) statements of the organization.

The interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization. The author highlighted the shortcomings of the current legislation in regulating the formation of information about the obligations of the organization. The article substantiates the incorrect use of the term «obligations» in relation to accounts payable. The analysis of the characteristics of liabilities noted in IFRS for their compliance with certain financial and business transactions. Accounts payable have been identified, which are not reflected in the accounting (financial) statements of the organization.

At present, the Iraqi economy is once again undergoing trials associated with an increase in unemployment, a drop in the standard of living of the population, especially in central and southern Iraq, as well as the almost complete dependence of budgetary revenues on fluctuating oil prices. This dependence on oil has left other important sectors of the country’s economy, such as agriculture and industry, in near collapse. Of course, the real political crisis in Iraq 3 should be viewed through economic indicators, given the country’s lack of a diversified economy. The revenues received from the sale of oil are not invested in the development of the necessary sectors of the economy or in innovations, but are distributed according to articles of domestic expenditures, including the maintenance of a large bureaucratic apparatus. When there is a shortage of income, in the event of an unfavorable price policy in the market, the government resorts to domestic and foreign borrowing. These steps induce the state to completely stop rebuilding what was destroyed during previous wars or to start developing other sectors of the economy.
Against the background of the entire political and economic situation, the country’s financial sector is also going through hard times. The main products and services of the banks are focused on payroll projects, and they are also engaged in currency speculation in the auctions arranged by the Central Bank of Iraq. It also negatively affects the investment attractiveness of the country, since the receipt of «easy and fast money» by a financial institution practically eliminates the need for it to invest in the real sector of the economy, the principle of which is the basis, including Islamic financial institutions.
In general, the economic picture of Iraq can be described in the following formulations. The country has the fourth proven crude oil reserves in the world, was the second largest producer of OPEC and the fourth largest producer in the world. The country has international financial organizations that provide international financial support (IMF, World Bank), including bilateral loans. There are more negative aspects, including large and almost widespread corruption, direct dependence of government revenues on oil exports, almost complete absence of non'oil sectors in the structure of economic sectors (especially the private sector), and a weak and limited banking sector. Of course, there is some hope that the White Paper for Economic Reforms 4 presented by the government of Mustafa al'Kadhimi, which identifies the main necessary reforms to restore the Iraqi economy, could become a certain benchmark for turning the current economic situation and the beginning of the necessary reforms. But on the eve of the elections, the political forces considered it in their own interests to oppose any reforms. In this regard, Iraq actually lost the opportunity to carry out full'fledged reforms, however, in our opinion, there is still little hope for recovery.

The article analyzes the views of researchers on the problem of global crises and the role of science in solving them. The system «world–man» has been studied. The publication touches upon the topic of the anthropogenic beginning of global crises. Particular attention is paid to environmental global crises. In conclusion, the significance of science in the system of overcoming global crises is revealed.

The paper considers the transport and logistics sector of the Kyrgyz Republic in the light of integration into the EAEU. The development of the markets for road transport services in the EAEU member states differ significantly. The level of development of the road transport industry in Kyrgyzstan is low, the maximum level of development in the union is in Russia. The paper also discusses the restrictions on the road freight market in the EAEU countries.

All existing companies today want not only to remain in the service market, but also to gain a foothold in it, and methodically develop from year to year. And in the modern world, this is simply impossible to imagine without corporate intelligence. Those firms that did not realize this in time simply went bankrupt or their business does not develop, and economic indicators remain in one place from year to year. Today, there is a wide variety of ways of business intelligence in the world. All types of competitive intelligence can be divided into two large groups: direct and indirect business intelligence. Let’s look at each of them in more detail. A separate subspecies is business intelligence, which can relate to both indirect and direct intelligence, depending on the surrounding circumstances.

Current studies, connected to research of state and condition of use of helicopters, do not give a clear picture of market demand for types and modification of helicopters. Hence, there is no strait answer how the helicopters construction company should react to the market demand uncertainty. The need for deeper research in the shown direction grows constantly. The marketing results will enable helicopter construction company to segment the works of the helicopters and based on that to define its development strategic goals.

The modern expansion of subject areas of application in the development of economic theory, scientists, as a rule, distinguish four large eras of development, which are equal in their level of influence on the development of economic knowledge.

The article discusses the features of the formation of skills of economically safe behavior based on the study of basic concepts of financial literacy.

The article examines the assessment of the influence of the sphere of sports on the indicators of satisfaction and quality of life, and also examines these indicators themselves and the methodological approach to their formation. The article raises issues related to the assessment of the social effectiveness of investments in the development of physical culture and sports.

The article discusses the features of sports league services. Special attention is paid to the factors that influence the formation of the nomenclature of sports league services, as a structured list of products offered that may be in the league’s assortment. As the main of such factors, consumers are singled out, which make it possible to divide the services of sports leagues into commercial and non–commercial. The development of these groups of the range of services of sports leagues occurs in different ways. The main sources of profit in the activities of professional sports leagues are the sale of tickets and season tickets for sports competitions, the sale of rights to television and radio broadcasts of competitions, advertising and sponsorship and licensing and commercial activities of clubs. The problems of the formation of the nomenclature of sports league services are highlighted — this is the lack of market conditions, competition and demand, as well as the lack of consumer orientation. The scientific novelty of the work consists in the proposal to form a range of sports league services based on the use of active marketing, analysis of the solvency of the main consumer groups, as well as the introduction of innovative services using digital technologies.

The author of the article specifies the essence of the concept «organizational and economic conditions for ensuring the quality of arrangement and provision of sports services» and what is more, identifies and describes the main types of organizational and economic conditions for ensuring the quality of sports services at the macro level (at country level) and micro level (at the level of certain organizations), with reference to which the system of organizational and economic conditions for ensuring the quality of arrangement and provision of sports services (the case of sports events) is developed.

Scholars report that, researchers and management professionals have steady increased their interest in spiritual issues at work. The concept of spirituality in life workplace has become more and more popular in recent years. This research is carried mainly to understand the relationship between workplace spirituality & organizational commitment. It was also studied the impact of spirituality on the commitment of employees from bank. For this research, four private banks were selected. Total 218 employees were randomly picked for this study. SPSS, version 23 was utilized for evaluating the data. It was found that spirituality strongly influences the organizational commitment, and it directly impacts on it. It was suggested that the management should consider spirituality at workplace seriously in order to enhance the productivity of employees, and they will be more committed towards their work.

This article is devoted to the issues of mutual influence of the processes of implementation of the concept of «green» economy and the index of human capital development in the world economy. The problems of the ecological crisis of 2021, the search for reduction of energy, material and other types of resources, taking into account the development of a «green» economy and environmental improvement, are outlined.
The authors present the main approaches and directions of high–quality training of personnel and the search for ways of its development, based on the system of increasing human capital, identifying new directions for the use of existing resources by employees, including digital ones, adaptation to technology, taking into account the new «green» course of development of the world economy.