The development of small enterprises is an urgent economic task at the present stage. The support provided by the Government of the country, the decisions taken by the Central Bank are aimed at creating the foundations for the development of small businesses, but the conditions in which business has had to develop in recent years have severely affected the financial capabilities of existing and potential entrepreneurs. During this period, the structure of the types of activities that small and medium–sized businesses are engaged in has changed significantly. A sharp restriction in investment opportunities forces us to look for new forms with which to open or reformat existing small businesses. The use of an investment mechanism based on intangible assets in the form of a license agreement in the form of franchising will solve these issues. The use of a franchise is associated with certain difficulties, resulting in risks both arising in the process of formation and in the case of a developed and functioning business. Despite the rather specific risks in this area, the franchising market is developing quite dynamically, and although its development takes place in waves, sensitively reacting to the political situation, the development is progressive. The decline in the presence of foreign franchises on the Russian market was replaced by an increase in the import of Russian franchises to the previously non–existent markets of Turkey and the UAE. The innovation market, which includes the franchising market, as an integral part of intangible assets, is recognized as the most promising from the point of view of economic development.

In the article the author examines the issues of interrelation and mutual influence of demographic factors and the economic development of the country. And also the problem of the how the economic state, positive and negative economic trends affect demographic factors.

These processes are typical for almost all countries of the world, but the author decided to consider this problem on the example of Russia in retrospect. There are three periods of economic reforms: 1991–1999, 2000–2009, 2010–2021.

Such an analysis makes it possible to draw conclusions related to demographic processes, makes it possible to justify socio–economic policy at the national level.

: Over the past few years, the Russian Federation has been repeatedly exposed to external negative influences. The destabilizing effects of the pandemic and sanctions require special attention from the Government of the country. Various anti–crisis measures are being developed, including measures to support the most vulnerable socio–economic systems.

The stability of the country’s economy to crisis manifestations depends on the level of economic development of individual subjects. Accordingly, it is necessary to systematically analyze their trends and monitor changes.

This article presents the indicators of the Vladimir region. The dynamics of the population and average per capita income for the period 2010–2021 are graphically presented, as well as the forecast up to 2025. The article examines the change in the growth rates of the main socio[economic indicators for three periods: pre–crisis and crisis. To systematize the studied parameters, a factor analysis was carried out, which allowed them to be divided into 3 groups: fixed assets, the human factor and innovative activity. A high direct correlation was revealed between the latter and GRP.

The study examines theoretical and methodological approaches to the study of the concept of «level and quality of life of the population», the main legal acts regulating the activities of authorities in this area in the Russian Federation. Effective methods of improving the standard of living and quality of life of the population of any state, ensuring their sustainable growth in a complex dynamic and unstable environment are the core of the modern economy. Process management, aimed at improving the standard of living and quality of life of the country’s population, first of all, the need to solve problems of high complexity and importance, for example, the dilemma of economic growth and living standards, in connection with the adoption of important informed management decisions on this problem, because this is a key and a difficult question. The relevance of the research topic is determined by the fact that in order to achieve a high standard of living and improve the quality of life of the population of our country, it is necessary to: implement the main goals of socio[economic development at the municipal, federal and state levels; getting rid of the differentiation of the socio[economic growth of regions, leading to the stratification of society; improving the quality of labor, production efficiency, the level of quality of products. Improving the quality of life makes it possible to provide additional jobs, develop all spheres of human life, change its infrastructure, change the demographic situation, determine the need to create a decent standard of living for the population, reduce the ranking of society in terms of income as a system of legal and socio[economic guarantees that provide decent and socially acceptable the quality of life of society.

Poverty is a condition in which an individual or group has insufficient resources to meet their basic needs, such as food, water, shelter, clothing, medical care, and education. It can lead to a lack of access to the opportunities and resources necessary for a decent life, and limit opportunities for personal and professional development. In rural areas, the population has a predominantly underdeveloped transportation infrastructure. Working poverty is widespread in Russia — a condition when a person working on a permanent basis does not receive sufficient income to ensure a minimum standard of living. The article considers approaches to the definition of poverty, categories of the poor, legislative initiatives to support the poor population. Measures of targeted support to socially vulnerable categories of the population for further reduction of poverty in Russia are proposed.

The article examines the situation with free economic zones (FEZ) and territories of advanced development (TAD) in modern Russia. The purpose of the article is to identify the problems of the functioning of FEZ and TOP, as well as the analysis of successful projects of free economic zones in Russia. The development of economic potential is one of the main goals of managing the economy of the country. Against this background, an important role is played by free economic zones (FEZ), as well as territories of advanced development (TAD), which aim to create favorable economic conditions, promote the socio–economic development of the state, attract foreign investment, as well as the creation of high–tech industries, the development of transport infrastructure and the tourism industry. A clear and thoughtful creation and functioning of free economic zones, which is impossible without sound government programs and effective local governance, is a factor in the long–term sustainable development of both the country and its individual regions.

The article examines the current situation with free economic zones (FEZ) and territories of advanced development (TAD) in modern Russia within the framework of their functioning and prerequisites for their creation. The research results consist in identifying the problems of the functioning of free economic zones, identifying structural problems that represent errors in the creation and functioning of such territories that require immediate solutions soon, as well as analyzing projects of free economic zones in Russia that are successful and cost–effective within the framework of the regional development program.

The article actualizes the problems of development of the commercial and public sector of the sports and recreation industry in the context of international sanctions. In a situation of budgetary funding cuts, it is proposed to solve the problems of sports and recreational work with young people, in which local authorities play an important role. In particular, in the direction of the work of regional authorities for physical culture and sports on social advertising of a healthy lifestyle, as well as on explaining the methodological foundations regarding self–study in innovative non– traditional types of health–improving physical culture for online training. The article also discusses the problems of developing commercial fitness/wellness clubs, outlines aspects of a marketing strategy aimed at customers in the economy class segment and expanding the network of small format fitness studios. The positive and negative aspects of the pension reform of the Russian Federation, the health care reform of the Russian Federation are analyzed, the consequences are identified, and some conceptual proposals are formed. From the author’s point of view, in order to increase the working capacity and productivity of workers of pre–retirement age, it is necessary to focus on free services of restorative rehabilitation medicine by resuming the work of physiotherapy departments in city clinics and on providing pre–pensioners with free sanatorium– and spa–treatment.

The income statement is an accounting form that reflects the financial results of the organization’s activities for the reporting period and contains data on revenue and expenses from ordinary activities, as well as other income and expenses. Accounting for financial results is necessary to assess the economic life of the enterprise. Information about the company’s financial results is important both for internal analysis and for interaction with potential partners. With the help of these indicators, it is possible to analyze the efficiency of the enterprise as a whole and develop a further strategy of behavior in the market, therefore, the correct accounting of financial results is very important from the point of view of the economy. The subject of the research is the report on financial results. The purpose of the report on financial results is formulated in the article, its characteristics are given, and the article also substantiates the necessity and importance of analyzing the financial results of the organization. So, in the conditions of escalating economic and political tension in the modern world, the procedure for the formation, analysis and application of financial results by organizations becomes even more relevant. For effective analysis, it is important to organize timely and accurate accounting of the financial results of the organization. Without a competent analysis of the results of the financial activity of the enterprise and the identification of factors affecting this activity, it is impossible to increase the level of profit and profitability.

The subject of the study is to find ways to improve the usefulness of accounting data for its owners. The article highlights the interpretation of the concept of «owner of the organization»: the owners of all units of property, only the holders of the right to vote; only shareholder. It is concluded that financial statements are both a mandatory and a voluntary source of information for transactions on the transfer of ownership of a share and share. The situations of using accounting data on a mandatory basis are highlighted: to calculate the actual value of a share when a participant leaves the company or is expelled from it, and on a voluntary basis: to determine the transaction price when buying and selling shares or shares when it is impossible to evaluate the enterprise as a business. The author proved that the principle of conservatism does not allow to calculate the adequate property value of a share or share according to the organization’s financial statements.

It is concluded that the calculation of the actual value of the participant’s share should be based on the assessment of the value of the enterprise as a business. The necessity of harmonization of normative documents regulating the procedure for the functioning of legal entities and the procedure for the formation of financial statements is substantiated.

The purpose of the work. Nowadays, competition in the market is increasing, which requires organizations to ensure advanced positions for survival. As practice shows, project management method is one of the most demanded and effective management methods. This study aims to examine the efficacy of flexible project management methodologies by contrasting them with conventional methodologies and evaluating the feasibility of integrating them into a hybrid methodology.

Methods and Materials: The complex, systemic and comparative approaches are the methodological basis of the study and are mainly based on methods of analysis and systematization.

Results: The article describes the analysis of the most demanding flexible project management methods. Each method has its own characteristics and specific criteria for comparison. Moreover, a comparison between flexible and traditional project management approaches was carried out, and the concept of method hybridization was introduced to integrate diverse methodologies at distinct phases of the project.

Conclusion: The choice of project management methodology depends on many conditions, such as the complexity of the task, the presence of an experienced team and methodology of its work, the established interaction with the customer, and many other details. Each of them shows its effectiveness under different conditions. Using a hybrid methodology that combines the advantages of different methods allows them to be applied in practice in project management.

An urban environment with comfort zones is an important condition of modern human life, in particular, it is directly related to people who have limited mobility. The lack of necessary infrastructure makes it impossible for people with disabilities to solve everyday problems and issues.

The term «accessible» or «barrier–free» environment is mentioned in many legislative acts, and has different interpretations in different sources. It should be noted that the importance of this problem has been gaining momentum in recent years, the problem of the quality and accessibility of the urban environment for people with disabilities in everyday life is beginning to come to the fore.

State authorities are creating the necessary conditions for people with disabilities, which are aimed at developing services, helping to overcome barriers that prevent people with disabilities from taking full part in society. People are rethinking the quality problem anew and accessibility of the urban environment for the disabled, develop special programs to improve the quality of the urban environment.

This article will help to analyze the main components of a comfortable urban environment for people with disabilities, there is a set of measures, problems, solutions that help to form a comfortable urban environment for various categories of the population.

The widespread use of innovative technologies in the Arab countries began relatively recently; the COVID–19 pandemic became a powerful impetus to their promotion. However, the crises experienced by global financial markets have forced investors to look for more «safe havens» for their investments. In this regard, the development of the (non–fungible tokens, hereinafter — NFT) in the last two years has become a relatively safe place to invest.

NFT technologies were originally designed for the world of art, artists, clip makers, people of creative professions and admirers of their creations, but NFT went further and began to become popular in the world of finance becoming one of the instruments for making transactions.

The Arab countries did not stand aside from such innovations actively participating in the development, testing and search for new innovative areas of NFT application. However, you should not forget about the strict rules of Sharia which apply to all types of financial activities. The necessary interconnection and problem points are yet to be analyzed by experts in the future as the market develops but at the same time it is already worth talking about the rapid introduction of NFTs into Islamic finance.

The development of export is one of the most important directions of the economic policy of the Russian Federation at the present stage. Customs regulation is one of the main instruments of economic policy aimed at the development of exports.

The concept of the customs regulation of the export of goods, as an element of the system of state regulation of foreign trade is analyzed in the article. The features of customs regulation of export, which distinguish it from other areas of the state’s economic policy in relation to the development of export, are determined. Particular attention is paid to setting the goal of customs regulation of the export of goods as a benchmark for assessing the quality and development of tools of customs regulation of the export of goods in a specific industry. It is concluded that, regardless of the regulated industry, the goal of customs regulation of export is to ensure the domestic market (avoiding shortages) or restructuring export. This goal is achieved by influencing the volume of exports of goods by measures of customs–tariff and non–tariff regulation.

To consider the main stages and problems of the introduction of telematics in the insurance industry, to identify the importance and prospects for the development of telematics in motor insurance in Russia.

Tasks. To investigate telematics models in auto insurance; to identify problems affecting the introduction of telematics in the insurance business; to analyze the state of the car insurance market in Russia and the experience of foreign countries in the introduction of telematics; to analyze the attitude of policyholders to telematics in auto insurance.

The study was conducted using general scientific and private scientific methods, a formal–logical approach, as well as a survey of policyholders.

Results. In Russia, the use of insurance telematics technologies is at an early stage. Insurers need to be prepared to work with huge amounts of information, have specialized software and a powerful back office. All this requires significant investment in development and operation. The state of the auto insurance market and the experience of foreign countries in the implementation of telematics are analyzed. The necessity of using insurance telematics as a new level of cooperation with clients is proved based on an in–depth analysis of scientific works, a survey of insurers and the market situation.

Conclusions. It has been established that telematic devices make it possible to determine the cost of an insurance policy, reduce the losses of an insurance company by creating personal insurance products, increase the level of service and, in general, reduce cases of insurance fraud more accurately.