The subject of the article is the specifics of recognizing income and expenses from leasing specialized equipment under an operating lease agreement from a lessor. The research methods are analysis, synthesis, and deduction. The results of the study can be used in the organization of accounting for specialized equipment from the landlord.

The content of the lease agreement affects the formation of information on the income and expenses of the organization. A legal basis has been outlined that determines the conclusion of a lease agreement for specialized equipment and the reflection of information about it in accounting (financial) statements. The main problems of the lease agreement for specialized equipment have been identified. The article justifies the need to determine the legal status of specialized equipment. This is due to its unreasonable identification with ground vehicles in regulatory documents. Methods for determining the amount of rent are highlighted. The problems of determining the rent as the basis for the amount of revenue in the case of dependence of the rent on the time of actual use of the property by the tenant are indicated. The author justified the problems of tracking the time of actual use of the object. The article draws a relationship between the model of the lease agreement and the entity bearing the main costs of maintaining the facility. The transfer of the object for rent with a crew increases the costs of the landlord.

This article discusses the features of the organization of accounting for settlements with staff on remuneration. The authors’ publications on the issue of payroll for employees are investigated. The main indicators that allow us to assess the dynamics and structure of payroll expenses, as well as the efficiency of the use of labor resources, are presented. At the same time, the analysis of labor costs involves the calculation and evaluation of a system of indicators characterizing the formation and distribution of the wage fund, the social benefits fund, allowing to assess the level of use of the working time fund, the impact of personnel costs on the dynamics of profitability and the effectiveness of the enterprise.

The subject of the article is the factors affecting the accounting and taxation of operations for leasing specialized equipment to a tenant– a foreign organization that does not have a representative office in Russia. The information base of the study is the laws and other regulations in force in the Russian Federation. The authors concluded about the impact of the lease status: operational and financial, on the asset structure of the lessor organization. The article highlights the main problems of reflecting information on financial leases: the presence of complex calculations to determine the different types of assessments required by the legislator, the need to involve an independent expert, as well as the significant costs that the organization will incur in connection with the involvement of an independent appraiser.

The problem of the absence of the concept of «vehicles» in regulatory documents and their relationship with specialized equipment on wheels is outlined. The illegality of including special equipment on wheels in the composition of vehicles is justified by the similarity of their technical properties. The necessity to take into account the functional purpose of objects is determined. The article presents the consequences of terminological disorder in domestic regulatory documents for landlord organizations in terms of increasing value added tax when working with foreign organizations without an official representative office in the Russian Federation.

The labor shortage in the food service, retail, and hospitality industries is becoming an increasingly pressing issue, complicating business growth. High employee turnover significantly raises costs associated with recruitment, training, and adaptation, which is particularly challenging for small and medium–sized enterprises. This article examines the causes of the labor shortage, including demographic decline, seasonality, competition for talent, and evolving employee expectations.

Special attention is given to effective methods of recruitment and employee retention. The study explores non–material motivation tools, such as individual development plans, career planning, and workBlife balance support. Streamlining the hiring process through automation, HR branding, and the cultivation of corporate culture are highlighted as key strategies for reducing turnover.

Furthermore, the importance of a systematic approach to employee training and development is emphasized, contributing to increased engagement and service quality. The article concludes that a comprehensive approach to personnel management is essential for enhancing companies’ competitiveness in the context of labor shortages.

The article investigates contemporary challenges associated with leveraging artificial intelligence in business marketing. The primary goal is to analyze and consolidate common issues in applying artificial intelligence to marketing and to explore preventive measures, with a focus on social media strategies. The study delves into the core concepts and conflicting perspectives on artificial intelligence technologies as presented in modern literature. It draws attention to marketers’ limited understanding of artificial intelligence and its operational mechanisms. The paper emphasizes the necessity of integrating artificial intelligence into marketing processes to boost efficiency, stressing the importance of setting clear implementation goals, reevaluating associated risks, and addressing potential obstacles. By examining social media marketing strategies, it identifies key advantages and methods to enhance the effective use of artificial intelligence. The study also reviews typical mistakes made in social media marketing when artificial intelligence is utilized. Practical recommendations and guiding principles are proposed for adopting these technologies and tools in modern business practices. These include staff training on artificial intelligence, conducting financial and operational feasibility studies, ensuring sufficient functionality, developing guidelines, and standardizing implementation practices.

Due to the changing market environment since 2022, when all European, Japanese, and Korean brands left the Russian market, dealer enterprises faced the need to find new suppliers. In parallel with this process, Chinese manufacturers filled the Russian market, occupying the dealerships of former European companies. This article is devoted to the analysis of methods that contribute to increasing sales of a particular Chinese brand in the dealer’s portfolio, since today each dealer company has at least 4–6 brands in its portfolio, there is not much difference for them in which brand to sell. The article describes the experience of one of the Chinese distributors, his methods, as well as the mechanisms of how to achieve brand sales to the dealer. Approaches such as improving dealer motivation through reward systems, using marketing support and activating sales promotion programs are considered. Special attention is paid to the introduction of modern technologies to automate the processes of interaction with the dealer and customers, which minimizes errors and increases customer loyalty. Successful examples of the implementation of these strategies are analyzed and recommendations for their practical application are proposed. The importance of an integrated approach to dealer sales management is emphasized in the context of current economic challenges.

The necessity to develop new methods of strategic management in the oil and gas industry is due to many factors, among which one can note the increase in the cost of material and technical components for equipment, high volatility of prices for oil and gas industry resources, lack of stability of financial markets, increased competition for the development of new fields, which requires the search for a new vector of successful development of oil and gas companies engaged in production, transportation and sale of resources.

The article provides a comparative analysis of strategic management methods in the oil and gas industry and identifies the main trends in strategic management in accordance with new processes in the global and national economy.

In recent decades, entrepreneurship has become one of the key drivers of economic development and innovation. Entrepreneurial competencies play an important role in this process, which determine a person’s ability to successfully conduct business and cope with challenges. Particular attention in research is paid to this issue by the theory of entrepreneurial competencies developed by David McCleland.

This article is aimed at studying the history of research in the field of entrepreneurial competencies, the results of the work of D. McCleland and other experts, as well as the conclusions that became the basis for further research.

David McCleland, a prominent psychologist and one of the founders of the theory of motivation, observed that success in entrepreneurship largely depends on individual competencies, and not only on quantitative indicators, such as educational level or work experience. He highlighted a number of personal entrepreneurial competencies that contribute to successful activities. This concept has led to a deeper understanding of how personality traits influence business outcomes and how they can be developed and improved.

The formation of personal entrepreneurial competencies is a key factor in success in modern business. David McCleland’s theory and subsequent research has shown that these competencies can be developed and refined. A systematic approach to their development, including regular assessment and targeted work on themselves, allows entrepreneurs to increase the efficiency of their activities and achieve their goals.

This study examines the impact of social media on consumers’ purchasing behavior using an integrated approach that combines theoretical frameworks, empirical data analysis, and advanced technological solutions. The study utilizes a mixed method approach combining quantitative analysis of user engagement metrics and qualitative assessment of content effectiveness. The main results indicate the significant influence of social proof, information cascades, and the echo chamber effect on consumer decision–making in digital environments. The study proposes a novel multifactor content optimization system (CMOS) that uses machine learning algorithms for semantic analysis, computer vision, virality prediction, and dynamic pricing. The implementation of CMOC can significantly improve marketing effectiveness and consumer engagement. This study contributes to the field by providing a holistic framework for understanding and optimizing social media marketing strategies, highlighting the importance of ethical considerations and creating true value in digital consumer interactions.

The article substantiates the concept of an entrepreneurial university based on the author’s model 3.5., Formed on the foundation of entrepreneurial culture. Classification features of earlier models are considered: 1.0, 2.0 and 3.0., Author’s vision of model 4.0 is formed. A scientific discussion is presented regarding the classification features of universities depending on the model. It was concluded that the models 1.0 and 2.0 are the least controversial. The interpretation of later models differs significantly depending on the position of the author and the selected feature for which the study was conducted. Based on the results of the analysis, a semantic model of an entrepreneurial university is presented.

This study is devoted to the development of domestic tourism to historical sites, brief descriptions of the most interesting historical sites (estates) are given Moscow and St. Petersburg, as well as the regions of the country. Analytical data on tourist flows in the two capitals for the first nine months of 2023–2024 are presented. The role of tourism development for the segment of small and medium–sized enterprises is outlined.

The results of the study are drawn to the disproportionality of the applied preferential programs in different regions of the Russian Federation. The author notes that it is necessary to develop preferential programs based on the incomes and opportunities of the subjects of the Russian Federation, so that no region is left without attention from the Government of the Russian Federation, and the development of tours to historical sites will not only form spiritual values among young people, promote education and enlightenment of families with children, but also It will increase the number of SMEs in all regions of the country and increase their contribution to the territorial and federal budgets.