This article examines the reasons (factors and conditions) for labor liberation and capital liberation, or, in other words, returning the production factor "capital" to the production factor "labor" functions, ensuring the rational use in the economy of labor and capital, which lie on the side of technology applied in various economic activities. The technical reasons are considered, both forcing businesses to return the functions of free labor and free capital to employees when such returning is a condition for increasing business efficiency as a result of introducing new technology, and creating more favorable conditions for returning these functions when it occurs for other reasons. The technical reasons that create more favorable opportunities for employees to turn to self-employment on their own initiative are indicated. The technical and organizational prerequisites for accelerating the process of capitalists returning relevant functions to employees due to favorable changes in the structure of the economy, in particular due to an increase in the share of individual services in the economy, have been identified. It is emphasized that historically, the most important reasons for both liberation and enslavement of labor and capital were socio-political factors.

The article examines theoretical, methodological and conceptual approaches to the categories of "benefit", "utility", and "value" in an evolutionary context. The characteristic features of the above definitions are considered from the positions of scientists in different fields of science, which allowed determining the characteristic features, types and modern interpretation of concepts in the context of a trading service. The main purpose of the research is to develop theoretical and methodological approaches to the diagnosis of the effectiveness of the trading service. Clarifying the concept of the value of benefit allowed determining the model of its formation and diagnosis, as well as the structure of the benefit represented in the trading business, taking into account competitive advantages of an enterprise in relation to real and potential buyers. The interrelation of consumer satisfaction with the layout of the trading service from the standpoint of utility and value with the areas of evaluation and criteria for effectiveness of a trading business is substantiated. The theoretical and methodological basis of the research consists of the conceptual foundations of economics, formed taking into account achievements of related areas of natural science (philosophy, sociology, axiology, etc.). The materials use methods of critical analysis of generally accepted theories and observations, comparison and interpretation of the results of observation, formulation of hypotheses and findings through formalization. The presented author's approaches and a model for diagnosing effectiveness of a trading service in the context of utility and value theories make it possible to expand the research in this area, taking into account the socio-market component and determine the directions of trading business development in conditions of non-price competition.

This article analyzes global and regional employment practices for citizens with disabilities (PWDs), identifies key barriers, and develops recommendations for enhancing labor market inclusivity. The author emphasizes that the challenge of PWD employment persists both in Russia and globally, despite progress in social and legal protection. The main obstacles include stereotypes, inadequate infrastructure adaptation, formalistic compliance with legislative employment quotas, and low employer awareness of the potential of PWDs. Within the Russian practice, the author highlights regional successes (Belgorod Oblast, Moscow, Saint Petersburg), where PWD integration has been achieved through digital services, supported employment schemes, and social entrepreneurship. However, systemic problems endure only 28% of companies employ PWDs, while 72% of employers have no plans to do so, citing bureaucracy and a lack of incentives. The finding proposes measures for Russia: expanding tax incentives, implementing inclusion training for HR specialists, developing protected workshops, and strengthening the role of non-governmental organizations (NGOs). It is underscored that inclusive employment constitutes not a social burden, but an investment in human capital capable of reducing dependency on benefits and enhancing business competitiveness. The research draws upon statistical data, comparative analysis of legislation and case studies, as well as results from surveys of employers and PWDs. The findings can be applied to develop targeted employment programs and harmonize Russian policy with international standards. Based on a comparative analysis of international experience (USA, Germany, Japan, Scandinavian countries), successful strategies are identified: combining strict quotas with tax incentives, developing personalized support programs, digitalization of work processes, and cross-sectoral cooperation. Particular attention is paid to the impact of the COVID-19 pandemic, which, on the one hand, exacerbated social inequality, and on the other, accelerated the adoption of hybrid employment formats, especially within the IT sector.

The article is devoted to the study of the scientific potential of the region as a strategic factor in socio-economic development. The main approaches of domestic scientists to the interpretation of this economic category are identified and analyzed, which allowed formulating the author's definition of the scientific potential of the region as a complex dynamic system integrating the resource base, institutional structures and mechanisms of their interaction. This system functions to create, disseminate and practically implement innovative knowledge, contributing to the implementation of the strategic vision and the achievement of the strategic goals of regional development. The values of the indicators characterizing the state and dynamics of the development of the scientific sphere and scientific potential of one of the Russian regions – the Kirov region – are analyzed. The results of the analysis indicate a stable negative dynamic of the scientific potential of the region under study. Based on the SWOT analysis, strategic directions for strengthening and further developing the scientific potential of the Kirov region are determined, based on the principles of smart specialization, including the development of biotechnology, engineering developments and processing agricultural products. The empirical basis of the scientific work was made up of official statistical data of Rosstat for 2013–2023. The findings obtained in this study may have practical significance for government bodies, scientific and educational institutions, as well as business structures interested in developing the scientific potential of specific organizations and the entire region as a whole.

The article is devoted to the study of certain aspects of operating the economic security system of oil and gas industry service enterprises, which provide a complex of specialized, knowledge-intensive and capital-intensive services (works) for vertically integrated oil companies to support all stages of production activities (prospecting, exploration, mining, processing, transportation). The oil and gas industrial services sector is a driver for the development of the extractive, processing, machine-building industries and related information technologies, and provides a high economic potential for the development of the oil and gas industry. The continuity of oilfield service companies depends on their ability to adapt flexibly to changes in the oilfield services sector associated with significant environmental influences and identify key risk situations related to the provision of services. Deep integration into the life cycle of oil and gas fields and dependence on a limited number of customers implies that oilfield service companies continuously monitor the level of economic security, identify current risks and threats to financial and economic activities, and improve research, development, and management solutions using accounting and analytical mechanisms to ensure economic security. The key performance characteristics of oilfield service companies must meet the list of expectations, specifications, conditions, and other functional and non-functional requirements that customers place on them. In the process of accounting and analytical self-examination, service companies in the oil and gas industry identify and adjust quantitative, qualitative, operational, financial and non-financial indicators.

The article is devoted to the methodology development for analyzing the income and expenses of individual entrepreneurs and optimizing their reserves using the example of plumbing retailing. The purpose of the study is to find ways to maximize income and reserves to reduce costs. The paper presents a detailed analysis of the activities of sole proprietors for 2022–2024, identifies key factors of revenue growth and decline, and suggests measures to optimize income and cost reduction reserves. The main focus is on three areas: reducing material costs, adjusting pricing policies (including dynamic pricing) and expanding the customer base through marketing tools and participation in tenders. The practical significance of the study lies in the fact that the proposed methods allow sole proprietors to increase sales profits by 15–30 million rubles per year without significantly increasing costs. The results can be applied not only in retail, but also in other areas.

The article presents the results of the study of business indicators based on the Samara region data. The problem of distributing public investment in local entrepreneurship requires deep scientific justification, which is especially important in unstable economic periods. The scientific novelty of this research consists of applying a multidimensional approach to identify features in the field of entrepreneurship in the Samara region. The practical significance is the results of applying multidimensional analysis methods increase the efficiency of forming the entrepreneurship financing model in the Samara Region. The purpose for the study is to form integrated indicators as a tool for developing a model of public financing of entrepreneurship in the Samara Region, to study the economic activity of the region in its urban districts, to conduct comparative dynamics. The object of the study is the economic activity of entrepreneurship in the Samara Region and the behavior of public expenditures associated with entrepreneurship under study. The subject of the study is the factors increasing efficiency of entrepreneurship financing and increasing entrepreneurial activity in the region. The need for supporting entrepreneurial activity requires serious scientific justification, therefore it is important to expand a wide class of economic methods with multidimensional statistical ones. These methods allow for analysis of all possible groups of indicators in a complex. The scale of the problems necessarily leads to multidimensional approaches. The canonical analysis tools suggest using integral indicators, which are presented as a linear combination of all variables used. With the help of integral indicators, it is possible to visualize multidimensional data, which contributes to a more in-depth analysis as well.

In the context of regional differentiation, aggravated by differences in resource potential, development of market infrastructure, etc., there is a growing need for rational accumulation and redistribution of limited investment funds to achieve the strategic priorities of the territory, ensure the required level standard and quality of life of the population, resilience and self-sufficiency of the regional economy. It is specified that one of the conditions for increasing self-sufficiency of regions is the formation of a favorable investment environment with funds involvement from development institutions. The objective of the study is to substantiate theoretically the tools for choosing investment directions by development institutions to increase self-sufficiency of the territory's economy. The approaches to the participation of development institutions in increasing self-sufficiency of the economy are proposed. The assessment of the Strategy for Spatial Development of the Russian Federation, the Unified Plan for Achieving National Development Goals until 2030 and for the Perspective until 2036, federal and regional strategies of institutions revealed: 1) compliance of their mission with the national goals and spatial development priorities; 2) partial compliance of their parameters with the target indicators of the listed state programs; 3) lack of coordination of their development strategy with territorial development priorities; 4) financial and investment support is provided to entities regardless of the organizational and legal form of development institutions and task efficiency. The system of principles for increasing self-sufficiency of the territory's economy with the participation of development institutions is characterized. A model for increasing self-sufficiency of the economy with the participation of development institutions is proposed. It is argued that the use of the proposed model in the practice of territorial management will contribute to the rational distribution of funds by entities, the absence of duplication of functions performed by federal and regional development institutions, revitalization of participants in the investment process, development stabilization of the economies of territories by increasing effectiveness of the process of coordinating activities between the main participants, etc. The results obtained in the framework of the study are the initial groundwork for the development of tools for assessing financial self-sufficiency of regions with the participation of development institutions.

The article considers theoretical and practical aspects of implementation of the model of entrepreneurial university in the modern paradigm of higher education. Special attention is paid to the transformation of regional socio-economic universities into entrepreneurial ones in the context of achieving national goals and strategic priorities for the development of the Russian Federation. The epistemological foundations of the concepts "University 3.0" and "entrepreneurial university" are investigated. The regional and sectoral disparities in the development of youth entrepreneurship are analyzed. The monitoring data of small innovative enterprises in the scientific and educational sphere as a result of the process of transformation of educational institutions of higher education into entrepreneurial universities is studied. Using the example of Samara State University of Economics, the signs of an entrepreneurial university and the possibilities of implementing this development model are identified. The main elements of the entrepreneurial university ecosystem are considered: infrastructure, interaction, partnership, educational programs and projects, project support system, acceleration, monitoring and evaluation. The imitation of project activities, underdeveloped mechanism for assessing intellectual property at the university, the lack of a professional standard and a federal educational standard for higher education in the field of entrepreneurship, and weak networking between universities within the ecosystem of youth entrepreneurship have been identified as constraints to development. The key finding of the article confirms that, despite objective limitations, the entrepreneurial university model is relevant and achievable for regional socio-economic universities, provided that the entrepreneurial component is systematically integrated into all types of university activities.

The article is devoted to the analysis and study of the role and importance of financial strategy in the work of the financial management system of a commercial organization. It examines the concepts of financial strategy and financial planning in detail, describes their relationship. The importance of automating financial processes and using digital technologies based on artificial intelligence is emphasized. The role of drawing up budgeting regulations within the framework of a financial strategy in matters of optimizing the costs of a business organization is studied separately. The study is relevant as business organizations face problems that need to be solved by a well-structured financial strategy of the financial management system. The scientific novelty is manifested in identification and systematization of key factors in the development of a financial strategy by the financial management system, affecting the sustainable and successful development of a business organization. The study uses such empirical and theoretical scientific methods as analysis, synthesis, comparison, observation, comparison, as well as data processing and interpretation. Based on the results of the scientific research, findings are formed, according to which the importance of developing a financial strategy by the company's financial management system is confirmed, and practical recommendations are given for the preparatory work for its compilation.

Investors' expectations play a key role in shaping the dynamics of the bond market, especially in the context of monetary policy instability and macroeconomic uncertainty. In recent years, the Russian financial market has faced unprecedented challenges, including sanctions pressure, key rate volatility, and high inflation. Under such circumstances, the actions of the Central Bank of the Russian Federation and the forecasts of market participants become critical factors affecting bond yields, liquidity, and demand patterns. Studying the relationship between investors' expectations and debt market dynamics allows not only to understand better pricing mechanisms, but also develop effective strategies for market participants.

The article focuses on the current dynamic state of competition between traditional commercial banks and new financial market players – the banks based on large marketplaces (OZON, Wildberries, Yandex Market). The authors analyzed: the development strategies of both groups of banks, their key products, target audience and market positions. Based on the method of calculating the Herfindahl-Hirschman index, the conclusion is drawn about the high concentration of the market in the new market segment of captive marketplace banks. The article examines in detail the arguments of the parties in the discussion about potential price discrimination and observance of equal conditions of competition. In conclusion, it is argued that the future of the financial sector lies not in direct competition, but in cooperation between traditional banks and marketplace banks. The future of the financial sector is based on the formation of strategic alliances between classical banks, which have a high level of capital and sufficient expertise in risk management, and marketplace banks with a highly growing customer base. Such an alliance can create a synergistic effect aimed at creating new types of services and increasing the overall efficiency of the sector for end users.