The era of online has come, it has become possible to use and implement new interesting tools for communicating information to the audience. One of the modern strategies of education is to organize educational operational processes that are independent of the location of the participants in this process and the educational institution - this is the movement from the online environment to hybrid formats. It is obvious that the new generation of students will expect the institution to offer more flexible teaching methods, because they know that modern technologies allow them to attend courses in various modes. In addition, there is still a problem associated with limited resources (time, teachers, educational space). It is possible that the implementation of hybrid learning will allow educational organizations to completely reform the educational process in the next few years. There are a sufficient number of publications in pedagogical sources devoted to the problems of introducing hybrid forms of learning into the educational process, however, insufficient attention is paid to issues focused on the consideration of problems related to the organization of hybrid learning in our reality. Digital platforms automate and optimize the work of an educational institution, which reduces the cost of training, the burden on the teacher, makes learning in them easier and more efficient. Many authors point out that the potential of digital platforms in the field of education is much larger and goes beyond the virtual assistant of a teacher. The article discusses some topical issues of hybrid learning and the possibilities of modern Russian digital platforms for its effective implementation.

In the conditions of digitalization, the methods of training future personnel used in educational processes should be focused on the formation and development of digital competencies. The restructuring of educational technologies should meet modern standards, and is associated with the enrichment of existing teaching tools with digital technologies, innovative approaches and means of digitalization. A practice-oriented approach to teaching with interdisciplinary integration of disciplines is increasing. In this paper, the aim is to demonstrate the possibilities of using simulation modeling in the context of the implementation of interdisciplinary integration of the disciplines "Mathematics" and "Computer Science" in the training of future personnel in the field of information and communication technologies. An example of the use of simulation modeling methods for solving systems of differential equations describing the work of the heart in the AnyLogic PLE software environment is given. The study was conducted for bachelors of the Siberian State Automobile and Road University in the areas of training 09.03.03 "Applied Informatics" and 09.03.01 "Computer Science and Computer Engineering" as part of laboratory work on the discipline "Simulation Modeling". The theoretical basis of this study is based on the scientific statements and conclusions of domestic and foreign scientists. Based on the results of the students' mastering of the material, it is possible to identify simulation modeling methods as one of the effective means of solving problems that allows developing the level of digital competence and implementing interdisciplinary integration of disciplines.

The paper considers the artificial intelligence (AI) technology development problem and chatbots with artificial intelligence, their application in higher education, namely using the ChatGPT language model, which uses transformational architecture technology, mechanisms of self-attention and self-organizing attention, in teaching English to technical university students. The aim of the study is to analyze the literature on AI and chatbots, and systematize the advantages and disadvantages of the ChatGPT language model with artificial intelligence. The article considers the concept of artificial intelligence, the prospects of its development in the field of education, the negative and positive aspects of the AI introduction in the learning process. Particular attention is paid to the development and application of AI technologies in education while natural language processing, namely the emergence of neural network language model - ChatGPT. The positive and negative sides of ChatGPT language model with artificial intelligence, its features and prospects in the system of higher education are considered. The most significant achievements in the development of language models for chatbots with artificial intelligence are given as the expanded possibilities of dialogue, self-training GPT on a large volume of data, the ability to handle complex language structures, multilingualism, accuracy of facts, the possibility of application in various applications and scientific research. The positive aspects of using ChatGPT in teaching and learning foreign languages are described: an individual approach to learning through the ability to generate tasks, texts at different language levels with a certain set of lexemes, expanding the vocabulary, practicing grammar and vocabulary skills, developing speaking skills of students, instant creation of exercises for students, correcting mistakes of chatbots, etc. Negative aspects in the use of ChatGPT are identified. These include limited personalization, insufficient feedback, risk of misinterpretation of context or language barrier, limited information array of chatbots and possible errors in reasoning. It is concluded that artificial intelligence is not a competitor for teachers, but can be a valuable tool to help organize the learning process and create the necessary communication.

The article discusses aspects of building individual educational trajectories for students in higher education programs on the example of the direction of training "Applied Informatics". In the context of the study, the key problem is related to the search and justification of ways to improve the process of teaching students in the direction of "Applied Informatics" based on the design of individual educational trajectories. The modern use of the terms "individualization", "individual educational trajectory" is analyzed, the tasks and aspects of building an individual educational trajectory (substantive aspect, activity aspect, procedural aspect) are formulated. The prerequisites for designing educational trajectories of students of the direction "Applied Informatics" in modern conditions of higher education are determined, including the analysis of the regulatory framework for the implementation of the educational program, the intensive penetration of information technologies into all spheres of life, the organization and implementation of the learning process using a digital educational environment, changing the requirements for professional training specialists in the field of information technology from employers, the development of the concept of "life learning". Attention is focused on the role of the digital educational environment for the formation of individual educational routes and the goals of its use are formulated. It is noted that in a modern university the design of individual educational trajectories is an important complex process and the author's view of the main possibilities for the formation of individual educational trajectories of bachelors in the direction of training "Applied Informatics" at the Siberian Institute of Business and Information Technologies, which can be assumed as a basis for developing a methodology for teaching students in the direction of "Applied Informatics" based on the design of individual trajectories in a digital educational environment.

The relevance of the article is due to the importance of the use of gaming technology as an instrument for the formation of information and professional competencies of students. The processes taking place in society require university graduates to have developed adaptation skills, teamwork skills, effective interaction skills, the ability to take responsibility and make independent decisions. The purpose of this article is to substantiate the conduct of business games in the process of teaching university students in order to form information and professional competencies. As a result of the study, the authors analyzed the pedagogical experience of studying the formation of students' information and professional competencies in the process of their participation in business educational games. The analysis of educational games is carried out, their main types are highlighted, their purpose in the educational process, the results of the games are shown. The main stages of the preparation and conduct of the business training game are identified and justified, the rationale for the functionality of the business game is given, the features of each stage of the game are analyzed. The role of a teacher as a methodologist and organizer of a business game, as a mentor and an expert evaluating the knowledge and skills of students in a quasi-professional environment is defined. The didactic potential of the business educational game is shown for the development of information and professional competencies of future specialists, for the creation of such pedagogical conditions that contribute to the active desire of students to acquire knowledge, the development of professional skills and abilities, such as information analysis, the development of professional thinking, decision-making skills, teamwork skills.

The article discusses the process of communicative modeling in teaching foreign language dialogic speech on the example of working with students of a medical university. The appeal to communicative modeling is due to the need to recreate the professional and communicative contexts in the preparation of future doctors for professional communication in a foreign language in accordance with the requirements of the Federal State Educational Standard. The experience of communication in a communicative environment similar to the natural one will allow students to increase the level of formation of foreign language communicative competence and overcome uncertainty in the use of a foreign language. Modeling of communicative situations: educational and training, conditional speech, communicative speech - is based, on the one hand, on the provisions of the systemic and communicative approaches, and, on the other hand, involves taking into account the individual characteristics of students, their communicative experience. The problematization of the proposed situations due to the collapse of the communicative and professional contexts makes it possible to differentiate the training of future doctors in the discipline "Foreign Language", and also provides motivation for students - their desire to engage in communication to solve a particular problem. The algorithm for applying communicative modeling proposed by the authors reflects the gradual complication of communicative situations, is based on the classification of educational and speech situations by M.L. Vaysburd and typologies of dialogues by E.N. Solovova. Work on the development of dialogical speech skills of students of a medical university is proposed to be built as a transition from pretext to text and post-text stages in the logic of the inductive approach as the most optimal for creating communication conditions close to natural. In the course of experimental work, a series of communicative situations was developed, some of which were tested in English classes at a medical university. The students showed initiative in dialogic communication, an expansion of vocabulary on professional topics, a decrease in uncertainty in using English as a means of communication.

This article discusses the methodological support for teaching the discipline "History of Russia" in a higher educational institution. The specifics of the case method are analyzed as a pedagogical technology of a problem- situational type and a method of humanitarian research, during the implementation of which the student is offered a case study with a "case" describing the problem situation. The case method helps students to carry out meta-reflection, so it turns out to be a suitable didactic tool for the complex content of university education. This method is currently considered as the leading technology for the formation of professional competencies of university students and an alternative to traditional lecture teaching. The content of the case for the application of the appropriate method in the process of teaching the discipline "History of Russia" at the university can be presented in different versions. In particular, the authors of the article consider the following options: cases based on works of art, feature films, real court cases from different historical periods, products of the modern blogosphere, research on problematic issues of celebrating historical dates. With the help of the case method, solution-oriented thinking is encouraged, as well as a willingness to discuss and find a compromise. Seminars using the case method put participants in realistic decision-making situations. These case studies reflect the reality of decision making, which includes incomplete information, trade-offs, and time constraints. Participants put themselves in the place of decision makers. They identify the underlying problem, analyze it, and develop possible countermeasures. This process stimulates students' thinking and encourages the process of discussion itself.

The article outlines the theoretical and practical issues of using the interactive method in teaching students who do not study the basics of higher mathematics at the university. When completing the practical task of the discipline "Digital Technologies", work in small groups is offered as an interactive method, allowing students to acquire important interpersonal skills, such as collaboration skills. This interactive form of training reveals the peculiarities of the methodology for applying creative tasks (tasks of specialized content), which are the main means of assessing the formation of the relevant indicators of the achievement of competencies. The choice of a creative task contributes to an increase in interest in work and the acquisition of skills for future professional activities. The number of students in a group determines the specification of the mathematical model. Each member of the group is responsible for searching for information on the corresponding exogenous model variable. Finding the parameters of the model and their verification are carried out by each student, then there is a joint analysis and improvement of the model. Formulas and built-in functions of a spreadsheet processor are offered as data processing and building a theoretical model. Verification and analysis of the resulting model, building a forecast for the future period establishes interdisciplinary connections between disciplines, brings theoretical training closer to professional activities. The solution of a creative task in small groups allows the integration of the knowledge and experience of each participant. Any point of view on the formulation of the problem, the method of solving it and the interpretation of the results obtained is taken into account, while any student has the opportunity to replenish his own set of competencies.

The article considers the comparative analysis of curricula, textbooks of updated content in educational fields for the development of key skills and competencies, taking into account the international comparative study - Programme for International Student Assessment (hereinafter - PISA). The purpose of the work is a comparative analysis (taking into account the PISA international comparative study) of curricula and textbooks of updated content in the educational field of education under study for the development of key skills and competencies of functional literacy (hereinafter - FL), natural science literacy, practice-oriented tasks, real-life tasks related to the studied material. In this work, the method of comparative criteria content analysis was used. The methodology of the study was based on a two- stage comparative content analysis: a content analysis of curricula was carried out for the requirements for learning goals that contribute to the development of FL, textbooks were analyzed for compliance with predefined criteria: achievement of learning goals provided for by the standard curriculum; the level of compliance of textbook assignments with tasks used in the International Program for the Assessment of Educational Achievements of Students (PISA); the presence of tasks in textbooks on the formation of FL. The results obtained can be used as materials of teaching aids for universities, colleges within the framework of bachelor's, master's and additional education programs for teaching FL. The authors of the article came to the following conclusions: to reduce the number of simple questions of the same type in textbooks, replace them with tasks corresponding to the PISA methodology; to develop tasks that do not allow actions according to a ready-made template, but require the application of knowledge in a new situation; to increase the number of simple tasks aimed at developing critical and project thinking of students with the inclusion of group mini-projects; to include tasks involving simple design of natural processes.

The article deals with the problems of regulation of property relations by the norms of civil and criminal law in the field of protecting the interests of individuals and legal entities, primarily from mercenary property crimes. The subject of the study is criminal and civil legislation, as well as judicial and investigative practice in terms of the qualification of theft, the concepts of "owner", "property", "property right", "someone else's property", etc., in civil and criminal law. The object of the research is the social relations regulating the right of ownership. The aim of the work is to determine the relationship between civil and criminal law concepts aimed at correctly establishing the signs of crimes against property. The main research methods used were dogmatic and comparative-legal.

The author draws attention to the confusion of civil and criminal legislation, to the tendencies of substitution of civil legal relations with criminal law relations, and vice versa. The definitions of the signs of civil and criminal law relations and the criteria for their differentiation are presented. It is also concluded: the owner is actually equated with another legal owner; gratuitousness does not always coincide with equivalence; about the moment when the discovery of a thing escalates into its theft; it is inadmissible to resolve a civil dispute with the help of criminal law; it is necessary to improve civil and criminal legislation aimed at protecting the rights of bona fide business entities from unjustified criminal punishment; When distinguishing non-fulfillment of civil obligations from fraud, it is necessary to establish the person's intent to illegally seize someone else's property and the lack of a real opportunity for him to fulfill obligations at the time of the transaction.

The purpose of the research work is to analyze Russia's foreign trade with countries with which the Russian Federation is strengthening trade cooperation in connection with the current geopolitical situation in the world. The main problem of the analysis is the closeness of statistical information at the level of state authorities of the country. The article describes the main sources of statistical information on the foreign trade of the Russian Federation, identifies the problems of analyzing statistical data for 2022. The result of the search for a solution to the identified problem was the point collection of information on the countries-the main trading partners of Russia. In accordance with the structure of the country's foreign trade, mirror statistical data from a foreign counterparty on the example of China and India were collected and analyzed for the main partner countries. According to the results of 2021, Russia's key partners in foreign trade were countries that are currently included in the list of unfriendly countries, for example Germany, France, Poland, Japan. Trade with these countries has practically stopped. Participants in foreign trade activities in the country had to look for counterparties in other countries. The example of China and India shows the increase in the volume of trade in Russia. Therefore, the author came to the conclusion that it is possible to make an assessment of changes in the country structure of Russia's foreign trade even in the absence of open access to Russian statistics, but the analysis will be incomplete. The novelty of this study is the justification of the need to apply cross-country analysis of statistics of the external sector of the economy of the partner countries of Russia.

The article deals with the use of the coefficient method of analysis of financial statements in establishing the facts leading to the compilation of fraudulent financial statements. The purpose of the article is to find out whether there are any significant differences between the financial ratios of fraudulent and non-fraudulent companies, and to determine which financial ratio is essential for identifying fraudulent financial statements.

The research is carried out on the basis of theoretical methods of study, generalization and analysis. The basis of the work is the works of domestic and foreign authors on the issues of falsification of financial statements, its audit and analysis.

Market economic conditions determine the attraction of investments as an important condition for the successful development of the activities of any economic entity. The quality of the information reflected in the financial (accounting) statements of an economic entity largely determines the result of the decision taken by interested users in relation to the reporting organization.

Financial distress is one of the criteria that must be monitored when assessing the likelihood of submitting fraudulent financial statements, because it is the inefficiency of activities that motivates an economic entity to compile fraudulent financial statements.

The study showed that there are significant differences between companies engaged in fraud and companies not engaged in fraud in such ratios as the ratio of total debt to total capital, accounts receivable to sales. In addition, the Z- score, which measures the probability of bankruptcy, is also important for identifying fraudulent financial statements.

Based on relevant research, this article examines the significant differences between the financial indicators of fraudulent and non-fraudulent companies, suggests and proves two hypotheses: there is a significant difference in financial indicators between fraudulent and non-fraudulent companies; financial coefficients are important predictors (predictive parameters) of unfair financial (accounting) reporting.

In conclusion, the article expresses the opinion about the relevance of conducting such studies in the future, using other forms of data, changing sample sizes, investigating various elements of fraud (for example, opportunities and rationalization) with appropriate measurements, which will make it possible to obtain more meaningful conclusions, and therefore will enable earlier diagnosis of fraudulent actions.

Satisfaction with the work of employees is the most important direction in improving the efficiency of labor. Increasing the efficiency of using the labor of employees allows you to increase the efficiency of the company by increasing the productivity of employees, reducing staff turnover, and increasing labor profitability. The purpose of the study is to analyze the satisfaction with the work of employees on certain key aspects, among which we will pay special attention to satisfaction with the length of working time. Materials and methods. The study was conducted on the basis of an analysis of the database of the Russian Monitoring of the Economic Situation and Health of the Population of the National Research University Higher School of Economics. This base is representative for the Russian Federation. The monitoring covers socio-economic indicators, such as income, expenses of the population, working hours, employment structure, etc. It also includes demographic issues: age, gender, marital status, education, etc. On average, approximately 10.0-12.0 thousand people during the study. The calculations were performed in the IBM SPSS Statistics environment. Research results and discussion. Normal working hours are more attractive to workers, women are more satisfied with higher wages due to overemployment. The gap between satisfied and dissatisfied indicates the excess of the number of respondents who are satisfied with the work in general, as well as with conditions and remuneration. Studies show that in today's socio-economic conditions, a greater number of working people prefer normal employment.

The article summarizes the results of a hall-test study of the assessment of their current and desired work by the population of Omsk. The issues of assessing the amount of wages, one's own financial situation, attitudes towards finding a new job and the possibility of moving to another city, the amount of desired wages are considered. The analysis of the obtained data showed the following results: the respondents' subjective perception of their financial situation reflects a high level of dissatisfaction with their income. Correlation analysis showed that this has little to do with real incomes. People who have a relatively good income may perceive their financial situation as low, and vice versa. The desired wages of the respondents showed low values and a high spread. A comparative analysis of the most demanded and most unacceptable characteristics of working conditions shows that the most significant indicators are such as high wages, friendly staff and the absence of conflicts. Quite a large number of respondents seek to leave the city of Omsk or are considering such an option. However, correlation analysis shows that this has nothing to do with the size of income. The majority of respondents indicate the amount of wages as the most significant factor in choosing a job, which confirms the hypothesis indicated in the course of the study.

The article is devoted to the study of the practice of applying technologies of the fourth industrial revolution at Russian industrial enterprises to ensure their breakthrough development in the conditions of sanctions on the import of high-tech products. The authors note the role of Industry 4.0 technologies in the automation of the company's production and economic activities. A study of the Russian market of IT systems for industrial enterprises is being conducted. Systemic problems of digitalization of the Russian industry are noted, as well as a set of possible measures to overcome them. The authors conclude that it is necessary to develop and implement Russian digital technologies at industrial enterprises in order to reduce dependence on imported high-tech IT products, maximize the cumulative economic effect and accelerate the digital transformation of the Russian economy.

The article considers the issue of updating personnel safety from the standpoint of the development of economic safety issues. The relevance of the problem of personnel safety has priority characteristics in the study of economic safety in general, as it considers human capital as an integral part of social and labor relations and clarifies the labor aspect of the activity on the formation of elements of society's stability from the standpoint of the implementation of economic activity processes within the framework of economic development trends. From the standpoint of the strategy, the target orientation of personnel safety can be considered as the formation of the personnel potential of the considered subject of economic relations of information, competence and other types of development in a competitive environment and the specifics of external factors of various market segments. In the article, the personnel safety of an organization is considered as one of the elements of anti-crisis management and internal corporate legal regulation. The author of the study considered the methodological aspect of the formation of key elements of the personnel safety structure necessary to ensure economic safety in general. When analyzing personnel safety, the author used competency-based, process and system approaches as a necessary set of methodological tools for scientific analysis of the problem under consideration. The article formulates a number of threats to personnel safety that can affect the economic safety of the organization as a whole. The position of the contribution of the author of the article is stated as the application of the considered approaches to individual threats to personnel safety. The proposed targeted application of methodological tools to personnel safety threats allowed the author of the article to formulate practical recommendations in the context of clarifying personnel policies, as well as determining and adjusting strategies for economic entities.

This article discusses the importance of the implementation of the concept of sustainable development for the activities of industrial enterprises. Currently, the implementation of the concept of sustainable development of industrial enterprises is at an early stage and most not only do not know its components, but have not even heard of it. The purpose of this article is to disclose the concept of sustainable development of an industrial enterprise and its components (financial, economic, market, production, political, personnel, social, environmental). The concept of sustainable development of an industrial enterprise should consist not only of components at the macro level, but also at the micro level. This concept will allow, according to the author, to get a greater effect than only from the introduction of one component. So each component of sustainable development plays an important role in the overall concept of its development as a whole and the absence of one of them will not give the proper effect. The article presents the main features.

Today, social networks are becoming an integral part of the life of a modern person, and consequently, the consumer of goods and services. The article is devoted to an urgent topic, namely: the study and description of the possibilities of using the advantages of social networks in the innovative activity of an enterprise based on the analysis of the experience of existing enterprises. The relevance of the work lies in the lack of research devoted to the possibilities of using the advantages of modern social networks in the innovative activity of the enterprise.

The work is based on a theoretical analysis of scientific literature, in particular, methods of modeling the innovative activity of the enterprise, as well as an analysis of the activities of existing Russian and foreign enterprises using data from social networks in their innovation activities.

In the article, the author analyzes the existing models of innovation activity, highlights the place of social networks in the classical model of innovation activity, describes the world and domestic experience of using social networks in innovation activities at the enterprise, emphasizes the influence of social networks on the innovative activity of the enterprise, and also considers in more detail examples of the activities of Russian and foreign innovative enterprises using the potential of using social networks networks in innovation activity at the enterprise.

In the course of the work, the author comes to the conclusion that today the use of data from social networks can positively influence innovative activity, as evidenced by the practice of Russian and foreign companies.

Already today, social networks are being used in innovative activities in terms of finding consumer needs, assessing customer satisfaction, in order to create new products and product lines and search for new ideas.

The data obtained from social networks can have an impact on the process of creating an innovative idea, and the business is already ready to listen to the consumer on social networks. This interaction between business and consumer is insufficiently studied, practically has not been reflected in the Russian-language literature and requires more detailed consideration and further research.

The article systematizes and substantiates the features of managing the development of tourism potential at the regional level, due, on the one hand, to the complex structure of tourism potential as an object of management, and the importance of tourism potential for increasing the tourist attractiveness of the region, an analysis of the content of management of tourism potential in the field of tourism on federal, regional and local levels. Practical recommendations have been developed for improving the management system for the development of tourism potential in the Altai Republic.

Under the influence of a wide range of factors and environmental conditions on the Russian economy, modern import substitution processes are increasingly becoming focused on maintaining the sustainability of industrial enterprises' production activities. The purpose of the study is predetermined by the need to identify and structure trends in the process of import substitution in order to ensure the sustainability of the development of industrial enterprises. In the process of writing the article, the methods of generalization and classification, the logical method were used. As theoretical results, the article provides a definition of import substitution, which refers to the dynamic process of substitution of imported goods and services with goods and services of domestic production through the production or release in the country of either the same or a similar product. The signs of import substitution are substantiated and their content is disclosed. The external and internal conditions and factors affecting manufacturers of import substitution products are investigated and grouped. The study found that the achievement of sustainable development depends on the orientation of internal and external factors of participants in the import substitution process. This statement made it possible to systematize the trends of the import substitution process and identify problem points related to the impact of import substitution processes on the sustainability of industrial enterprises. The article emphasizes that the conditions of an unstable external environment lead to the formation of production risks that can have a significant impact on the dynamics of the development of manufacturers of import substitution products. It is concluded that it is necessary to develop methodological tools for assessing the integrated impact of import substitution risks on production activities.

Based on a retrospective analysis and dialectical approach, the article analyzes the processes of transformation of the Russian economic system provoked by the introduction of unprecedented sanctions and restrictions imposed by the countries of the collective West, led by the United States, in response to Russia's special military operation to protect the population of the DPR and LPR; based on the results of situational analysis and forecasting, the necessity of creating an up-to-date model of the national economy, the formation of a new economic policy 2.0 and the adjustment of socio-economic development programs taking into account the changed geopolitical and geo-economic situation is justified. The authors, based on the findings of factor analysis and expert assessments, propose to change approaches to the process of planning and determining the final goals of economic development; using abstract-logical and statistical-economic methods, they prove the need to combine the principle of reliance on own resources and openness of the Russian economy; relying on an evidence-based approach, they justify the leading role of the state in developing and conducting an effective anti-sanctions policy based on the study of the relevant experience of Iran, Cuba and the DPRK. The paper proves the need for a comprehensive solution to the problems of economic growth and ensuring ITS in combination with the settlement of systemic problems of the Russian economy, such as low labor productivity, shortage of qualified personnel, technological backwardness, corruption and dependence on raw materials. The authors consider the formation of an understandable and popularly supported model of a nationally oriented economic system as an unconditional factor of consolidation of society, without which it is impossible to effectively pursue an anti-sanctions policy and overcome artificially created obstacles to economic growth, and subsequently proceed to the process of sustainable socio-economic development. In addition, the article substantiates the need to create favorable conditions for the continuation of deindustrialization and import substitution programs, the implementation of which will allow Russia to preserve its technological sovereignty and subjectivity.