The aim of the study is to examine the existing problems of strategic planning and management in the context of digital transformation. The authors reviewed the theoretical and legal foundations of strategic management, described the approach to management based on big data, considered the main digital trends, and justified the need for digital development of public administration. Much attention is paid to the issues of information security, taking into account geopolitical realities and the need to manage IT risks in the context of current changes. The methods of research include the content analysis of regulatory legal acts, comparative analysis and synthesis of the information obtained. The practical significance of the results lies in the theoretical justification of the need for state regulation of strategic development in order to minimize IT risks in the context of digital technological change, as well as the growing influence of digital technology.

The corporate wisdom propounds mergers and acquisitions (M&A) as a notable strategy for extensive (non-organic) growth in the market and, as a result, gaining financial advantage and strategic superiority and ascendancy along the way. Hence, this instrument undeniably occupies the highest ranks of instruments for corporate management. Considering all aforementioned, the work object is to research to which extend the macroeconomic indicators have an effect on the annually aggregated volume of mergers and acquisitions, entered within the United States of America in the historical period of 1985–2021. The subject of the study is defined as U.S. mergers and acquisitions market. By employing the ordinary least square method of a multiple linear regression equation, it was determined that logarithmic GDP growth together with the discount rate had a significant positive effect on the explanation of the dependent variable, while the 10-year US Treasury bond yield had a negative relationship. Further, several statistical tests were conducted to ensure the authenticity of results obtained and potential for utilization of the model for the purpose of estimation forward values. The practical significance of the research is recognized as uncovering econometric model for the purpose of forecasting mergers and acquisitions volumes, resulting in effective corporate management decisions with regard to timing and market sentiment.

There is a recent trend towards increasing the role of an organisation’s intellectual capital as a critical resource, success factor and asset that contributes to added value creation and increased capitalisation. As an intangible value driver of potential benefits and competitive advantage, an organization’s intellectual capital and its human, structural and relational components need multidimensional study to determine the drivers of its development. From the perspective of the resource-based approach, an organization’s intellectual capital is a unique, non-borrowable resource that determines the attainability of a firm’s competitive advantages. From the perspective of the knowledge theory of the firm, intellectual capital as the sum of relationships, management and knowledge, the bearers of which are employees, plays a crucial role in shaping the innovation capacity of the organisation, a source of invention and strategic innovation. The purpose of this study is to identify the factor of development of intellectual capital of the organisation from the perspective of social psychology. Due to the fact that human capital develops in the conditions of creative satisfaction, self-actualisation, selfaccomplishment and self-fulfilment of the employees as well as in their communication in the process of interaction in a certain structural and functional environment, conducive to the development of new concepts, technologies, intellectual property and improvement of relations with all stakeholders of the organisation, the author analyses the personal characteristics of the organisation employees, in particular the emotional and cognitive competencies that form the ability to consciously evaluate and prioritise their goals, strengths and weaknesses, to effectively achieve professional growth by reflecting and regulating their thoughts and feelings in the process of professional interaction. The paper presents the results of a survey of consulting company employees to determine the importance of emotional competencies as the most important intangible asset of a consulting business. The author concludes that emotional intelligence, as a socio-psychological phenomenon, requires both the attention of the leaders of the organisation and further study, as emotional competencies of employees are a factor in the development of their creative, leadership and innovative initiatives, increasing the effectiveness of organisational culture and relationships with stakeholders.

This study explores the role of questioning in social adaptation and manipulation. The article considers how language plays a crucial role in shaping the way we ask and answer questions and whether intellectual growth can be driven by questioning. The impact of cultural diversity on questioning, including the ways in which different cultures approach questioning and whether this affects social adaptation and manipulation, is highlighted. Some teaching tools that can be used to help individuals develop their questioning skills are discussed, as well as the importance of grammar when asking different types of questions. There are references to the philosopher Socrates, who famously used questioning as a means of teaching, and the relevance of his approach in modern society is considered. Additionally, the author touches on the intersection of questioning and sociology and suggests techniques to be used by interviewees to answer tricky questions.

The article is devoted to ways and means of solving the problem of organizing professional management of treasury facilities of the Russian Federation in the light of the goals and objectives defi ned by the State Program “Federal Property Management” approved by the Government of the Russian Federation, aimed at reducing treasury facilities not involved in economic turnover. The purpose of the work is to propose ways of organizing a management mechanism aimed at reducing the number of treasury facilities by involving these facilities in economic turnover, as well as assigning them to the profiles of enterprises and organizations of the core business. The ways and mechanisms of management presented by the authors include the methods permitting to reduce and prevent the further increase in the number of objects withdrawn from economic circulation or turnover and remaining outside the professional and specialized management within the existing regulatory and legislative rules and restrictions. The proposed ways and methods of management can allow the maximum number of treasury objects to be involved in economic turnover or assigned to specialized organizations in the shortest possible time. Federally owned objects that cannot be involved in economic turnover due to the loss of physical properties, have not aroused interest among the regions and for private investors, should be assigned to specialized organizations for write-off, disposal or professional conservation at the expense of federal budget funds completed. A number of the described methods are used in the implementation of the State Program “Federal Property Management”.

The purpose of the work is to study the features of the implementation of control activities in the digital environment and the directions of its improvement. The authors consider the need to implement the transition to “smart” state financial control (electronic SMART control [controlling]), based on a risk-oriented approach aimed at improving the quality of the effectiveness of control measures, reducing the burden on the controlled environment, identifying significant violations and risks. The article analyzes the most common software products designed to automate the processes of drawing up, analyzing and executing budgets at all levels, providing the opportunity to work in the mode of no communication with the financial authority, providing detailed information, which makes it possible to simplify control and increase its efficiency. The main stages of the development of control activities in the context of digital transformation are considered, indicating the implementation of some areas of improving the quality of control of the budget process and the effectiveness of public finance management in 2022, the formation of an integrated and coherent program for the introduction and implementation of electronic control, designed for the period up to 2027. The expediency of using the State Integrated Information System “Electronic Budget” (SIIS “EB”), which is a subsystem of information and analytical provision and support of users with the necessary information and means of analysis and reporting, designed to make reasonable and informed management decisions, is substantiated. On the example of the Republic of Mordovia: the practical experience of carrying out control and audit activities with the help of SIIS “EB”, the target of which is to increase the efficiency of financial and budgetary supervision, is considered; a plan for the implementation of control activities through the use of a single portal of the budgetary system, based on the compilation of electronic accounting documents and their subsequent transfer of the results to the audited object, is developed. The normative acts on internal and external state (municipal) financial control and financial audit are investigated. The following methods were used in the course of the work: synthesis, analysis, classification, detailing, comparison. The practical significance of the results lies in the theoretical justification of the need to improve control in the field of public administration, which provides the controllers (auditors) with the possibility of remote work with information about the functioning of facilities and obtaining detailed data. It is aimed at building and promoting more advanced preventive mechanisms in the field of public finance, contributing to the intensification of digital monitoring on the basis of a single electronic platform.

The purpose of the study is to examine the roles of universities in the development of the regional economy, namely in the formation of clusters, as well as to analyze the changes in these roles depending on various reasons. The authors used the methods of induction, analysis, synthesis, comparison, and document analysis. The study is based on the triple helix model, which assumes the interaction of the university, industry and public authorities. The conceptual framework has been applied to the analysis of the activities of one of the Russian universities. The final section presents factors explaining the transformation of the role played by higher education institutions in regional development. The results of the study show the conditions on which university participation in the development of regional clusters depends and how it can provide a basis for the sustainable functioning of the universities themselves.

The subject of the study is human capital — the most significant resource in the business of organizations, both in terms of cost and value and in terms of impact on the result, and therefore having an increased risk factor due to the potential failures as a result of its changes. There are two principal ways of forming the human capital of an organization: recruitment — attracting candidates from the labor market with the required level of competencies; development — training (retraining) and improving the competencies and professional development of the existing employees. The author proposes to consider the possibility of using a product approach in the work of HR in general and in the process of the formation of the human capital of an organization in particular, to ensure the greatest efficiency and focus on the results through rapid adaptation in the face of sudden unpredictable changes. Considering the applicability of the product approach, the author compares it with the process and project approaches. The relevance of this work lies in the fact that despite a certain interest, of both theorists and practitioners, there is currently a lack of scientific research into the use of the application of the product approach specifically in the field of human capital formation. The purpose of the work is to investigate the possibility of applying the product approach to the process of forming the human capital of an organization from both the theoretical and practical sides, using the example of the largest FMCG (Fast Moving Consumer Goods) companies in the Russian market. Achieving this goal is possible by solving a number of tasks, such as: studying the theoretical base related to the description of the product approach; comparison of the product approach with the most common approaches in the organization of labor — process and project; studying the practical application of the product approach in business in general and in HR in particular. The research methodology is based on general scientific methods: synthesis, analysis, and comparison. The theoretical and methodological basis of this study is the understanding of the conditions of the application of the product approach and its attributes in various business areas. The empirical framework is based on a content analysis of publicly available literature, publications, and studies of consulting companies on the topic of the product approach, available in the public domain. Research results. The results obtained made it possible to explore the possibility of applying a product approach to the process of forming the human capital of an organization using the example of the largest FMCG companies in the Russian market, as well as to develop practical recommendations for transforming the structure and work of the HR department in accordance with the product approach.

The subject of the study is the differences in managerial and cultural values that are important for mutual understanding and interaction between Russia and China, countries with significant influence on the world economy and international relations. The study is particularly relevant in the context of business negotiations and management, where respect for values and beliefs inherent in other cultures is critical to successful cooperation. The purpose of this analysis is to examine the methods of G. Hofstede, R. Lewis, P. Ghemawat and others in the field of cultural differences and to compare their findings and conclusions with the results of a survey of Russian managers to verify the cultural characteristics contained in the literature and to prove their viability in practice. The results of the work confirmed the conclusions made by the above-mentioned academicians. The authors of the study defined the Russian culture as multi-active, highlighting the similarities and differences between the cultures of Russia and China. In both countries, the younger generation prioritizes personal career goals and financial success, which significantly changes the work process in terms of shifting values and orientations. The findings could provide valuable information for businesses and policymakers in these countries. The need to identify the cultural characteristics of Chinese managers and to better understand the cultural differences between Russia and China necessitates further research.

The rate of economic growth is largely determined by the level of investment activity, as well as by the scale of investment activity, the expansion of which requires an increase in investment and its efficiency. Objective economic and statistical assessment of investment provides an opportunity to analyze the results of the process of management of this sphere of activity. The purpose of the work is to investigate changes in the composition and structure of investments, factors influencing and limiting the growth of their funding sources, as well as to analyze the dynamics of investment activity in the Russian Federation in recent years on the basis of data from the Federal State Statistics Service. The paper provides definitions of investments and considers their types. In the course of the study, the authors applied such scientific methods as structural and dynamic data analysis, theoretical research in the form of generalization, comparison and special analytical procedures. The results obtained can be used to prioritise investment management and management decisions.