Today, before our eyes, the former world order, characterized by the dominance of the Anglo-Saxon group led by the United States, is collapsing. A new world order is being born, the distinguishing feature of which is the emergence of new centers of economic and political influence, the growth of the sovereignty of many states. These processes have noticeably accelerated in connection with the coronovirus epidemic and the start of a special military operation in Ukraine. Deep socio-economic and political processes are taking place that affect the state of the civilizational matrix: social orientation in society, cyclicality and historicism of economic development, demography, etc. The consequences of these processes are expected to be even more complex: the emergence of new poles of political and economic influence, alliances and partnerships, logistical financial and transport schemes. The article attempts to systematize and rethink the above processes.

The correct choice of methods for assessing the assets of an organization is the basis for its successful functioning in certain development conditions. The study found that certain methods of assessing the assets of an organization are focused on determining their value, and assets expressed by physical and intangible objects have a certain value. The types of asset valuation are highlighted, including: actual, current, current market value, discounted, fair value, special importance is given to the fair value of the organization's assets. The methods of market, cost, and income approaches to asset valuation, general and special methods of asset valuation are characterized.

Special attention is paid to the method of assessing the value of the net assets of the organization, presented in the form of a sequence of 6 stages of implementation. The net assets method is used to evaluate fund-intensive production or holding organizations, operating and investment assets, but its use is complicated when assessing the assets of developing organizations. As a result, the rules for the use of asset valuation methods are formulated, suggesting their appropriate use in certain situations, the application of mathematical weighting to the evaluation results obtained.

The purpose of the study is to develop priority tools for assessing the financial condition of a corporation by different categories of stakeholders, both actual and potential. The study identifies the main areas of financial activity of the corporation from the perspective of actual and potential stakeholders, implements the traditional tools of their assessment by actual stakeholders – owners, financial managers, creditors, landers, investors, suppliers, etc. It is determined that the universal indicator of assessing the financial condition of a corporation for all categories of stakeholders is the stability of its sources of financing in the current and strategic period. As a result, the choice of a priority universal indicator for assessing the sustainability of the corporation's funding sources is justified, which has practical significance for actual and potential stakeholders in conditions of uncertainty and risk.

The purpose of the work is to consider methods for evaluating innovative projects that influence decision-making. The relevance of this study is due to the fact that for the successful functioning of the enterprise, it is necessary to reorient itself to new competitive types of goods and services, as well as to conquer new markets for products. One of the main sources of competitive advantages and development are innovations that allow the effective implementation of innovative projects, which become the most important resource for the enterprise. Hence the need to use technological advances in the production of goods and services, constantly improving their quality, finding new ways to reduce costs and increase competitiveness. To form approaches to determining the strategy of development and survival, organizations should always keep in mind the key issues of the strategic plan in the field of creating and developing new, unique and competitive products.

The purpose of the study is to analyze the potential tax opportunities of the North Caucasus Federal District in the conditions of sanctions in force in 2022. The methodological basis was economic and mathematical methods, mathematical modeling. The article describes the percentage of fulfillment of budget assignments for the first quarter of 2022, special attention is paid to the level of arrears in taxes and fees that occur at this time period of the study, the main reasons for its occurrence are characterized. The regions of the district are ranked depending on the level of tax potential in the territory: with a low, medium, high level of tax activity, recommendations are given for its increase in terms of both debt liquidation and reorientation of sub-federal fiscal policy in order to increase tax revenues of the budget system, provide tax preferences to affected sectors of the economy, increase the flexibility of fiscal regulation, shift the priorities of the latter depending on changes in environmental conditions.

The elaboration of the doctrine of food supply security as a necessary regulatory document can serve a basis for a further establishment of industry programs in agricultural sphere. The initial purpose of creating the doctrine is to provide the population of the republic with high quality and affordable agricultural goods. This step is an important aspect of the development of the agro-industrial complex of the Republic of South Ossetia. The research is based on the published books and articles of authors studying this problem. The statistical data was taken from statistical books of the Department of State Statistics of the Republic of South Ossetia, legal acts, as well as data from the Ministry of Economic Development of the Republic of South Ossetia. The article also deals with the analysis of the production potential of the agro-industrial complex of the country: livestock and crops indices within the last 5 years are presented and a conclusion is withdrawn that domestic production of the essential products doesn’t reach the medical consumption rate. Therefore, it would be advisable to use indicators sensitive to the needs of the population, within the doctrine. At the same time the doctrine should not be declaratory, all the parameters it is based on, must be scientifically justified and connected with appropriate funding base. According to the study, the republic has the necessary potential for the restoration and further development of the agro-industrial complex.

Cluster development of the economic industries has proved effective (consistent) within the last few decades due to synergetic effect of the activities of the various enterprises both in internal and external contour of the cluster. The efficiency of agro-industrial cluster acquires a significant role thanks to the key role of the industry for ensuring food supply security. The basis of the present paper is formed with scientific works of researchers, specializing in this sphere, as well as statistical data of the Republic of South Ossetia. Food supply security itself plays a paramount role in the development of the young state – the Republic of South Ossetia. The present article presents optimal forms of cluster entities for the effective operation of agrarian industry and the increase of the food supply security level of the republic. The practice of the neighboring country, Russian Federation, and other countries, where agro-industrial clusters are formed and considerable attention is paid to government support of the agro-industrial complex, serves as an example. Indicators of production of agricultural products in the republic are due to constant change, and the government support of this cluster covers less than 1% of combined expenses of the budget. However, it is relevant to draw a conclusion that this cluster is first priority, taking into consideration the fact, that the amount of subsidized loans is the highest in the agricultural cluster. Although subsidized loans for entrepreneurs is a significant form of government support, a necessity still stands for forming clusters with a distinct structure for elaboration of a comprehensive approach to the problem solution with the industry being under-developed. The article presents a specific scheme of the cluster, providing, according to the authors, for a more effective functioning of the industry.

The purpose of the study is to consider the main issues of the effectiveness of investment activities of subjects of the Russian economy in the context of sanctions. The materials and methods used in the article are based on previous studies, the results of which have been published in scientific and economic periodicals. The main results reflect the ways discussed in the article to retain the volume of investments in the Russian economy in the context of economic sanctions, as well as the search for alternative investment projects, taking into account the peculiarities of the economic state of the country's regions, in particular the state of the industries of the Stavropol Territory. The conclusions and rationale for the novelty of the work state the fact that, despite the sanctions pressure on the Russian economy, the flow of investment is not declining, but, on the contrary, is increasing in some industries. The role of the constituent entities of the Russian Federation is increasing in investment activity. Despite the wide interest in this issue, the authors of the article focused on the regional aspect, taking into account the sectoral features of the economy of the Stavropol Territory, which gives novelty and relevance to the study.

The purpose of the article examines the impact of the academic revolution on individual universities in the Russian Federation in the context of modern economic development. It has been established that in the system of higher education for all countries of the world, the turbulence and chaos of the environment leads to the fact that organizations that do not use effective change management tools are on the way to decline and disappear. In this regard, the key importance of the analysis of one of the global modern trends – the academic revolution, as a prerequisite for the development of such tools, is emphasized. Four different universities of the Russian Federation were analyzed in terms of the impact on them of the basic contradiction of the academic revolution: the components of the massization of higher education and the high demands of the knowledge economy regarding the results of educational and research activities.

One of the tasks of a teacher in connection with global changes in the surrounding reality (universal digitalization: digital government, digital medicine, digital economy, digital education, etc.) is to find a place in the new world for each member of society, that is, socialization in the digital world, as well as the formation of digital literacy among citizens, including digital consumption (the number of personal contacts in social networks, personal gadgets, possession of digital technologies and tools, etc.), digital competencies (search for information; use of mobile devices, social networks; production of content, etc.), digital security (protection of personal data, combating threats, including fakes and viruses; attitude to piracy content; the level of culture of interaction in social networks, etc.). The formation of a highly qualified teacher capable of becoming the head of transformational processes is one of the priority tasks of pedagogical education. The article is devoted to the description of practical cases, criteria and principles for the student Olympiad in digital pedagogy in a distance format. The described types of tasks are aimed at checking the level of digital literacy of the future teachers themselves, as well as their potential as teachers who are able to develop the digital literacy of their students in their daily professional activities. For clarity, the paper presents statistical data of the Olympiad «Pedagogical Digitalization», organized in 2019–2022. Institute for the Development of Digital Education of Moscow Pedagogical State University.

The article substantiates the relevance of the problem of studying the perception of time in the subject-personal space. Based on the analysis of scientific sources, a description of the phenomenon of psychological time is given, the triad "past – present – future" is singled out, within which the development and formation of the personality takes place. In order to study the influence of individual psychological characteristics of a person on the subjective perception of time, the diagnostics of high school students was carried out (methods: “Semantic time differential”, “Methodology for studying self-relationship”). On the basis of the analysis of the empirical data obtained, the assumption is substantiated that the level of manifestation of the internal conflictness of a person influences the perception of the past, present and future time. The novelty of the work lies in the fact that the problem of subjective perception of time was studied taking into account age (early adolescence, characterized by the manifestation of an identity crisis and being poorly studied in terms of subjective perception of time) and psychological characteristics, in particular, the level of manifestation of internal conflict. In the course of the study, the author comes to the conclusion that well-being, a positive perception of oneself, self-confidence, the perception of the world and one's future as relatively stable, consistent and safe in early adolescence is due to the attitude towards the past, its emotional assessment.

The article deals with the issue of informatization of the process of training future technical specialists. Scientific works on the effectiveness of the use of electronic and multimedia learning tools are analyzed. The purpose of the article is to illustrate the practice of informatization of the process of training future technical specialists. Various means of informatization of the educational process are considered. The types of computer programs (KP) that are used in the process of training technical specialists are given. Some examples of the implementation of the software product «English: a short course of physics» in the educational process are presented. The conclusion is made that the software product allows to strengthen motivation and increase the interest of students in studying the discipline «Foreign language».

The article discusses the features of the formation of the civic identity of students of the pedagogical college, their analysis is carried out. The main results of the study are the following: the civic identity of pedagogical college students can be formed within the framework of a number of activities: directly educational activities in the form of cycles of classes devoted to the formation of civic identity; long-term projects aimed at the formation of civic identity; activities within the framework of pedagogical practice. The author analyzes the existing approaches to the formation of the civic identity of youth in individual subjects of the federation; suggests a number of directions that allow students of pedagogical college to effectively form a civic identity; identifies prospects for further research in the field of the formation of the civic identity of modern Russian youth in general and students of pedagogical colleges in particular.

The relevance of the chosen topic is due to the need to develop an authentic or genuine learner identity in the era of intensive digitalization and polyculturalization of society. This study is aimed at analyzing the multiple variety of learner identities in digital space that are developed through the implementation of socially and personally sound interactive contexts and web technologies. The article explores the specificity of digital literacy formation as an essential core of the cognitive behavioral and individual model of authentic pedagogy. As a result of the study, it was revealed that authentic pedagogy as well as linguodidactics can become a conceptual basis for the construction of a genuine and unique digital identity as a new modality of social and professional self-actualization within unforced communicative activity aimed at creating a unique intellectual property. The authors conclude that the self-representation of a unique media image in the foreign language digital realm is implemented by adhering to such essential principles of authentic pedagogy as communication, cognition, prosociality, interactivity and personal freedom.

The article is devoted to the problem of studying the peculiarities of the vocabulary development of young children at risk. It is known from the theory and practice of speech therapy that the richness of the dictionary is a sign of high development of a child's speech, therefore, the problem of studying the lexical stock has an important place in modern speech therapy. The aim of the study was an empirical study of the process of vocabulary development in young children of the speech risk group. The article describes risk factors, categories of young children belonging to the risk group, as well as diagnostic indicators of linguistic development of children, which allow children to be classified as a speech risk group and determine the lag or violation of anatomical and physiological prerequisites of speech activity. The analysis of the experimental materials allowed us to give a detailed description of the vocabulary of young children of the speech risk group. The article is of interest to speech therapists, speech pathologists, teachers of inclusive education, as well as students and postgraduates interested in modern priorities and trends in the development of the education system of persons with disabilities.

The article presents an analysis of aspects of socio-psychological and personal qualities necessary for students of specialized medical classes: strong-willed, intellectual and emotional-moral. The characteristic of each aspect is presented. Positive and negative manifestations in each group are highlighted. The novelty of the research is determined by the society's requirements for the personal qualities of students of specialized classes who plan to link their future professional activities with medicine. The conclusions show that purposeful pedagogical work is needed to develop personal qualities in students of specialized medical classes during their studies at a general education institution.

The article presents the main problems experienced by parents of preschool children with disabilities (HIA), their correlation with the level of development of parental competence (in particular, the information and communication component), describes and argues for experimental tools to identify the degree of development of this component; describes the main diagnostic results, their analysis and interpretation. Conclusions are presented on the interrelationship of the degree of development of the information and communication component of parental competence (in relation to parents of children with HIA and their surrogates), the emerging barriers of social interaction in the formation of a request focused on meeting the special needs of their children, and the possibilities of overcoming them. It is also concluded that it is necessary to take into account the correlation of these phenomena.

The article describes the possibilities of improving the quality of using scientific citation and scientific search in the system of continuous education. The integrity of the formulation of the problem of the development of students and teachers is highlighted in the context of the ideas and technologies of lifelong education, in the structure of which work is carried out on diploma theses (SVE), final qualification works (HE), final attestation works (FPE) and the realized form is determined in theorization and implementation of ideas. protection. The possibilities of using various types of scientific citation in the system of continuous education are identified and substantiated, the models of scientific search in the structure of performing scientific work in pedagogy are described, and the foundations of the adaptive-productive inclusion of a student in the system of research work in pedagogy are disclosed. The principles of using scientific citation and scientific search in ensuring the quality of scientific research in pedagogy are determined and illustrated. The possibilities of using didactic and scientific theorizing in the professional development of a teacher are compared. The pedagogical conditions for increasing the effectiveness of the use of scientific citation and scientific search in ensuring the quality of scientific research in pedagogy are characterized. The directions of future scientific publications in the structure of the description and study of the theorized process are highlighted.