This article presents a study of flexible project management methods such as Agile, Scrum, Kanban, and Lean. The research aims to explore and compare these methods in order to determine their key characteristics, advantages, disadvantages, and areas of application. The article provides a literature review that establishes the theoretical foundation and core principles of each method. The analysis of practical cases examines successful implementation examples of each method and identifies challenges encountered by teams when using them. The comparative analysis is based on the principles, structure, roles, tools, and areas of application of each method. This allows for identifying similarities and differences between them and understanding in which cases the use of each method is most appropriate. The research methods include literature review, analysis of practical cases, and comparative analysis. The study provides a comprehensive overview of flexible project management methods and offers recommendations for selecting the most suitable method depending on the project context and team needs.

In conditions of economic and political instability, as well as natural and climatic changes, special importance is attached to sustainability programs that contribute to the adaptation of humanity to adverse factors. Providers of all segments of the financial market, including insurance, for which ensuring stability is a key task, are implementing ESG principles into their practice. The results of efforts to achieve sustainable development in the environmental, social and business management spheres are reflected in separate registers of reporting, which has been called non–financial. The subject of the research in this article is the analysis of non–financial reporting of the leaders of the international insurance market in order to summarize the experience of creating and implementing ESG principles in insurance. The object of the study is two of the largest insurance groups in the world — AXA and Ping An, each of which has important features: the first owns a wide branch network around the world, the second is the leader in the introduction of modern technologies and digital tools. The results of the study are to identify the most advanced and possible insurance and investment programs for the protection of ecology and human capital on the basis of the introduction of ESG principles into insurance in the Russian insurance market.

Improving the reliability of financial statements in the interests of external users is the main task to be solved in the process of its preparation. The ongoing reform of the accounting system in connection with the updating of federal standards causes changes in the procedure for the formation of financial reporting indicators. The article examines the impact of the federal lease accounting standard on the reliability of information presented in the financial statements of the tenant enterprise. The difference in approaches to the definition of reliable reporting in the Russian accounting system and international standards is analyzed.

The authors consider the consequences of applying the standard in three main areas: the emergence of a new object of the balance sheet asset, the reflection of lease liabilities as part of accounts payable of the balance sheet liability, and the disclosure of other information about lease transactions in the explanatory notes to the statements. The procedure for determining the right to use the leased object using discounting rules is described. The concept of the fair value of the leased object and its difference from the market value is given.

Special attention is paid to the importance of the professional judgment of an accountant for the formation of reliable reporting indicators.

The modern economic paradigm, evolving in step with digital and innovative transformations, which has repeatedly scaled the role of business process automation, dictates an objective need for a conceptual rethinking of the constants of the functioning of Russian companies, and in general, the possibilities of constructing their new economic identity. Stabilization (resuscitation) of the functional core of the life support of domestic organizations during a period of external disturbances, extremely high economic turbulence, a change in the geopolitical landscape and a critical narrowing of the sanctions ring require a serious reorganization of existing business processes in organizations.

Of particular importance in delineating new economic contours is ensuring sustainability for strategically important enterprises for our country. We are talking, first of all, about the electric power industry, which traditionally serves not only as the locomotive of Russia’s economic progress, but as the basis of the economic system, on the stable functioning of which national security depends. The electric power industry is in the most vulnerable position today, due to: 1) a complete embargo on Russian energy resources and 2) the global trend towards green energy.

The subject of research in the article are the possibilities of the process approach in the modernization of the QMS and the management of business processes in electric power organizations. The methods of retrospective, graphical, comparative, statistical, prospective analyzes were used in the work. Research results are to identify the role, benefits, specifics of the application of the process approach in electric power organizations. The main problems in the modeling and functioning of the process approach are identified, as well as the possibilities for solving them with an emphasis on knowledge management processes and the use of artificial intelligence.

The article is devoted to the study of the current state of problems and prospects for the development of an algorithm for flexible project management in the field of wholesale sales. Theoretical foundations of project and flexible management are revealed, the possibilities and ways of their integration are clarified. It is revealed that flexible management can become an instrumental basis for the reproduction of project management by providing radically new conditions for organizing project activities. Among the changes in the integration of project and flexible management, it is worth considering: organizing the activities of project teams that will act on the principles of co–organization and influence on the final result; application of a new delegation of authority scheme; redistribution and fragmentation of tasks into small tasks; rejection of phased implementation towards parallelization of project management; return to the previous stages of project activities in case of need to make changes; the establishment of new complementary projects to ensure a better outcome; rejection of downtime of individual groups in favor of a permanent distribution of tasks. These changes are positive effects in the implementation of projects based on flexible methodology. Based on the results of the study, the nature of the advantages and disadvantages of implementing flexible project management in the field of wholesale sales is demonstrated, conclusions are drawn about the possibilities and limitations of the development of appropriate algorithms and the nature of their testing.

Business process management is an important aspect of supply chain management. Effective management of business processes by supply chains makes it possible to increase operational activity, reduce transportation and storage costs, increase the level of service for the end customer, as well as increase competitiveness in the market. The ability to effectively manage business processes is provided by the lean production management model. This scientific article discusses the theoretical and methodological foundations of business process management in logistics based on the lean production management approach. The article describes the concept of a business process, the essence and main characteristics of business processes, the concept of lean manufacturing, tools and the formation of a business process management system. Special attention is also paid to the business process improvement model. The purpose of the article is to study the relevance of this study, the research methods used, as well as its results and conclusions. In conclusion the article highlights the importance of logistics business process management and the potential benefits of lean manufacturing as a methodology for enterprise development, such as creating value for customers, reducing costs, reducing waste, improving working conditions, increasing competitiveness and developing innovation.

The construction industry of the Russian Federation (RF) is one of the leaders of its economy. Increased requirements for the quality of construction projects in countries are due to climatic conditions that are not in the world. Such an indicator as the energy efficiency of buildings (MGSN 2.01-99, clause 3.6.1) determines the increased consumption of materials for construction, and hence the high price per square meter of the final product. However, the demand for industrial and residential premises continues to be high due to the stimulation of the sector by the RF punishments.

This brief review of the economic situation in the construction industry of the Russian Federation highlights a set of parameters that are distinguished by significant properties of residential construction parameters. In addition, the review raises factors that impede the significant activities of Russian construction organizations and limit the prospects for the development of this sector of the domestic economy.

The purpose of this article is to determine from the point of view of the organizational management of the state of the construction industry in the Russian Federation and the prospect of assessing the development of small and medium-sized businesses in this area.

Increasing productivity is critical to making businesses competitive, increasing production and reducing costs. The mechanisms for the development of labor productivity in extractive enterprises are interconnected and require an integrated approach, so organizations should strive to constantly improve and implement new approaches and tools to ensure the effective use of their labor potential and achieve competitive advantages in the market.

The organizational mechanism for increasing the productivity of workers in the mining enterprise plays an important role in achieving the efficiency of production and competitiveness of the organization, including the optimization of work processes (analysis and assessment of current work processes in order to identify bottlenecks and opportunities for their improvement, on the basis of which new methods and technologies are developed and implemented that can improve efficiency and reduce time costs. These methods include the introduction of automation, the use of new technologies and tools, as well as rational planning and control of production processes).

An important element of the organizational mechanism is also personnel management, the key tasks of which are to attract and select qualified specialists, train and develop them, create motivation and stimulate employees, as well as assess and control their work.

Shipping is an integral part of the supply chain for most industries, making it the backbone of global trade. This explains the relevance of the issues of legal regulation of maritime transport, the knowledge of which is necessary for the effective organization of international transport operations.

The description of linear and tramp shipping is given. The concept of a bill of lading, the main shipping document in shipping, is considered, the advantages and possible difficulties with its use are given.

Since the transportation of goods is characterized by the complexity of relations and the variety of contractual structures used, the authors consider the features of concluding contracts for maritime transportation, maritime agency and maritime mediation. The significance of intermediary agreements in the transport provision of foreign trade activities is substantiated.

The main legislative and regulatory documents in the field of maritime transport are given. Systematized requirements for the organization of contractual relations in the implementation of maritime transportation.

Each generation has its own characteristics, motivations, and values that shape social trends. Currently, the trends in the IT market are driven by representatives of the digital generation, also known as the digital generation. As the conducted research has shown, this definition encompasses a much broader range of people than the generational types X, Y (millennials), and Z, which form the basis of the generational theory widely used by modern marketers and HR specialists.

This article aims to explore the characteristics, motivation, values, and preferences of digital generation employees regarding work patterns and communication within a team. It also aims to create a portrait of digital generation representatives in order to demonstrate that an alternative approach is required for effective management of employees from the digital generation. This approach involves flexible working conditions, including working hours and locations, as well as the implementation of new motivational methods. Additionally, in the era of digitalization, significant attention needs to be given to creating a favorable work atmosphere. A comprehensive approach to fostering team spirit based on current trends and values of this generation plays a crucial role in this process. Understanding the nuances of the worldview of such employees will enable top managers to motivate them to work more successfully.

The presented publication reveals the issues of the development of the Russian energy sector. In the course of the study, the problems of greening and the use of ESG factors, the development of renewable energy and hydrogen energy in the country were analyzed.

The authors consider the advantages and disadvantages of various types of hydrogen, its use in industries, identify the prospects for the development of hydrogen energy in the Russian Federation and countries of the world, provide calculations on the cost of hydrogen production in Russia and abroad, show calculations of the export price for hydrogen produced by nuclear power plants, in order to identify the most effective options for its use, and the efficiency of use tidal, wind and solar power plants, which is relevant in the period of structural and technological restructuring of the economy.

Modern social and labor relations necessitate the formation of sustainable and effective systems of training and development of employees initiated by top managers and owners of companies. In the conditions of digital transformations and rapid change of technological approaches to the production process, the problem of reproduction of professional skills most in demand by employers is being actualized.

The paper presents data reflecting the position of specialists of analytical and consulting agencies (such as Delloit, BCG, ManpowerGroup, etc.), which identify the following main trends in training and development that determine approaches to the organization and implementation of employee training and development programs: organizational flexibility and continuous training; professional development and retraining for the future; the use of training experience focused on the personal needs of employees; wider use of training platforms — LXP for the purpose of individualization of training; introduction of artificial intelligence (AI) technologies in the workplace.

It is concluded that in order to maintain competitiveness, organizations must adapt their employee training and development strategies in a timely manner to the conditions of rapidly changing social reality and trends in human resource management.

The objective of the work is to reveal and analyze the processes and changes in the formation of the national sovereign education system, including to consider the development and implementation of new models of university development management in a critical period for the education sector using methods of analysis and generalization. Main results: taking into account innovative processes in higher education, the functions of third–generation universities that receive their development or changed essential content in new political, demographic and economic conditions are clarified and described; elements and mechanisms for improving the effectiveness of human resources are described. On the basis of the research, the authors reasonably summarize the changing role and importance of additional vocational education to support national technological sovereignty on the basis of the updated personnel policy of universities. The material is aimed at specialists in the field of higher education and employers from among science–intensive and high–tech companies of large and medium–sized businesses.

The praxis–theoretical content of the development of female entrepreneurship in comparative & juxtaposition arguments of possibilities and contradictions require scientific understanding and interpretation. In fact, the gender approach, the feminine cannot exist without the masculine, incorporating entrepreneurial activity, but such a role of a woman in society helps to achieve such a level in her activities when it is necessary to help the government and society for the benefit of its desire to improve and realize business.

The authors highlight the subject of the study in the article the development of female entrepreneurship, which has some limitations in the possibilities of praxis formation through the prism of synchronous and dynamic development in the modulation of synchronicity with small and medium–sized enterprises, social and youth businesses, as well as in the understanding of women’s entrepreneurship in comparison with wage labor conditions. This means that women’s entrepreneurship can be combined with only one or several types of entrepreneurships, recreating a special female parity. However, on the way to choosing her form of employment, a woman can be guided by two main criteria: 1) become self–employed and provide tutoring, catering and leisure services for school–age children, perform duties of caring for the sick and/or elderly, etc. 2) organize your own small business and perform the social function of an «employer» and be responsible for your own decisions.

Human capital includes the characteristics of individuals who are active participants in the labor market. A different approach considers human capital at the level of companies (or other business units) as a set of professional abilities and characteristics of employees. At the individual level, any actions that increase the value of human capital are personal investments of an individual, while the costs of companies in professional development, formation and development of new skills and competencies of employees in the scientific literature are considered as costs and as investments. The difference in approaches is due to the time context: if a company plans to use human capital in the short term, then the payback period for investments in its increase is too small. However, if we are talking about the long-term use of human capital, then such a period covers the costs of its development and ensures an increase in profits from its use. Therefore, for companies striving for sustainable development and long-term competitiveness, human capital is a factor of production and an object of investment.

A financial analyst is one of the key figures in the activities of a modern enterprise. This is a specialist who examines financial indicators, and uses the conclusions obtained from the results of the study in order to help the company in making business decisions. Considering that a financial analyst, as a rule, has a wide range of professional responsibilities, in order to ensure the performance of high-quality multitasking work, he must have a unique set of professional and business skills that he forms both at the stage of education and later in the course of his work.

The main subject of the paper is the description of professional and business skills, which together can be described as the key competencies of a financial analyst. The author pays special attention to the meta-science of strategic thinking. This skill allows a financial analyst to consider any financial tasks through the prism of the commercial success of the entire enterprise, taking into account the factors of the external and internal environment, strategic opportunities and threats. Focusing on the General Theory of Strategy of academician V.L. Kvint, the author insists on a human–centered approach to making business decisions. The use of this approach assumes that the financial analyst is not blindly guided by the task of maximizing the profit of the enterprise at any cost, but first of all assesses what prospects each business decision will bring to interested parties, including staff, consumers, the local community, etc.

The subject of this article is the complex psychological phenomenon of the unconscious and its role in human social activity. The main goal of the work can be considered as the scientific definition of the essence and structural organization of the unconscious, as well as analyzing the historical evolution of its social and humanitarian study. The author focuses on the activity and behavioral manifestations of the constituent elements of the unconscious in the life of a modern social actor. As a result of the undertaken interdisciplinary research, a conclusion is formulated about the qualitative complexity and versatility of the unconscious, its freedom from generally accepted clichŭs, stereotypes and conventions, as well as the significant heuristic potential of this layer of the human psyche. When solving non-trivial cognitive and creative tasks, it is the unconscious that can provide valuable assistance to the rational-analytical activity of a person, bringing the process of comprehending and mastering reality to the qualitatively new level.