Currently, traditional cost accounting methods are losing their relevance. Modern production environment is unpredictable and customer-oriented. Product life cycle becomes shorter, and consumers’ tastes are more capricious and fickle. All these factors suggest the need for flexible and adaptive control schemes.
Successful decision-making is determined by well-built cost accounting system. The article proposes on the basis of the symbiosis of  "just-in-time" approach, adherence to the principles of continuous improvement, and cost accounting methods – Kaizen-costing, standard-costing, target-costing, time-driven activity based costing, backflush accounting and value stream costing - to develop business performance management system that meets the needs of the modern business environment. The principles of continuous improvement, integrated into «Just In Time" management system, expand the horizon of opportunities for strategic management accounting. Zero-inventory philosophy, combined with flexible and adaptable management schemes, can also provide a powerful competitive advantage. The article recommends a system of key performance indicators to monitor the implementation of "Just in Time" philosophy in the symbiosis with these cost accounting methods. Zero-inventory approach has a number of drawbacks. However, integration of concepts with advanced cost accounting techniques will partly offset these shortcomings.
The purpose of the article is to study the possibility of integration of  "Just in Time" philosophy and advanced cost accounting methods, with respect to their features and peculiarities. The theoretical basis is the hypothesis of improving business performance management system based on "Just in Time" management approach, through its integration with the principles of continuous improvement and modern management approaches, quality assurance and approval.
The main result of the article is an enhanced management accounting tools that allow to respond to changes in the environment of the company, develop measures aimed at adapting to these changes and ensuring compliance with the company's strategy.

The Russian-Belarusian disputes on economic issues are based on many objectively existing and subjective problems. The interdependence of the both economies is indeed great.

The attempt to treat this dependency in the categories of classical balance-of-payments analysis does not always make it possible to draw correct conclusions concerning bilateral balances of goods and services. Methods of calculations, analysis of efficiency and practice of implementation of economic programs in the Union State and the EAEU are not always an accessible object for research.

It is the situation, which cannot be effectively studied only by methods of economic sciences; it requires meaningful training in the field of history, sociology, and politics. Decisions taken exclusively from an economic perspective may not be convincing in terms of integrated regional studies. This is the subject of the article. 

This article examines some aspects of the relationship of power and person, adopted the Constitution of the Russian Federation 1993 year. The authors show that this concept defines the principles of human interaction and the State in economic, socio-political, cultural and other spheres of society. At the same time, it is the ideological foundation of the social and political system in the Russian Federation. As shown in the article, the set of ideas, the Constitution of the Russian Federation, having universal significance and universal value. However, in any society, there are certain objective conditions that affect the implementation of constitutional provisions in specific ways. 

The paper discusses discussion issues of scientific and practical importance in the context of the informatization of modern Russian society. One of the most important challenges is to protect the privacy of personal information as well as personal and family secrets. Considered the “right to be forgotten”, guaranteed by the legislation of a number of countries, including the Russian legislation. As the authors show, the implementation of this right is associated with serious difficulties due to the lack of legislative mechanisms for its implementation. In particular, require a reflection on how to resolve conflicts of right to oblivion and the right to information guaranteed by the Constitution of the Russian Federation. 

Digital technologies expand opportunities for human development: life dynamics are increasing, digital platforms are being created for educational, scientific, and political purposes, new opportunities for control over government bodies, and communicative practices are being improved. At the same time, there are new dangers to which a person is exposed. The state and the civilian have both coinciding and differing tasks and priorities. Therefore, there is a need to identify priorities for civil society and the state in the context of technological improvements related to digitalization.

In the article the performance & the formation of the innovation economy of Sweden are considered. The main peculiarities of the Swedish economy and also some stages of it’s performance and development are highlighted. The main achievements of the innovation system of Sweden and also the reasons for the success of the innovative economy in Sweden are analyzed. The strong & weak points of the innovation system of this country are determined.

The article is devoted to the problems of applying regional ratings. It is shown that at each stage of ratings’ calculation there are several problems and assumptions that impose restrictions on their use in statistical and econometric analysis. At the same time, in the absence of real alternatives to integral indices, on the basis of which rating scores are built, it is necessary to continue working on their improvement in order to use them as analysis tools and strategic management  decision-making factors.

Restructuring of companies has always been considered as a mechanism for improving business efficiency and increasing the stability of the organization. In modern conditions in Russia there are two stages of restructuring companies. At the first stage, which began in the early 1990s, the goals of transforming companies were overcoming crisis conditions and the possibility of bankruptcy, raising financial and economic performance indicators to an appropriate level, and eliminating non-core and unprofitable structural divisions. Such goals set the objectives and directions for research on the transformation of companies. Since 2014, the external environment for doing business has deteriorated sharply in Russia. The introduction of antiRussian sanctions has caused a rupture of business and economic ties, a ban on the supply of equipment and components for domestic companies, and political restrictions. Within the framework of import substitution, domestic companies began to master the production of new types of products that were previously supplied from abroad, which requires the creation of new structural divisions. Restructuring of companies began to take place in the form of internal development, which is not provided for by the Law on Joint-Stock Companies. In the changed conditions of the external environment, the objectives of the transformation of Russian companies were to ensure the economic security of the country, the development of selfsufficiency in the national economy, the release of new types of products previously supplied from abroad. New business conditions require new tasks and factors to be identified, methods and mechanisms for effective restructuring of Russian companies to be justified.

Currently, traditional cost accounting methods are losing their relevance. Modern production environment is unpredictable and customer-oriented. Product life cycle becomes shorter, and consumers’ tastes are more capricious and fickle. All these factors suggest the need for flexible and adaptive control schemes.

Successful decision-making is determined by well-built cost accounting system. The article proposes on the basis of the symbiosis of “just-in-time” approach, adherence to the principles of continuous improvement, and cost accounting methods — Kaizen-costing, standard-costing, target-costing, time-driven activity based costing, backflush accounting and value stream costing — to develop business performance management system that meets the needs of the modern business environment. The principles of continuous improvement, integrated into «Just In Time” management system, expand the horizon of opportunities for strategic management accounting. Zero-inventory philosophy, combined with flexible and adaptable management schemes, can also provide a powerful competitive advantage. The article recommends a system of key performance indicators to monitor the implementation of “Just in Time” philosophy in the symbiosis with these cost accounting methods. Zero-inventory approach has a number of drawbacks. However, integration of concepts with advanced cost accounting techniques will partly offset these shortcomings.

The purpose of the article is to study the possibility of integration of «Just in Time” philosophy and advanced cost accounting methods, with respect to their features and peculiarities. The theoretical basis is the hypothesis of improving business performance management system based on “Just in Time” management approach, through its integration with the principles of continuous improvement and modern management approaches, quality assurance and approval.

The main result of the article is an enhanced management accounting tools that allow to respond to changes in the environment of the company, develop measures aimed at adapting to these changes and ensuring compliance with the company’s strategy.

The provision that formation of historical consciousness of the person is defined by familiarizing with integrity of spiritual culture as which component historical knowledge acts is proved in article. Development of historical consciousness represents constantly made process of emergence and permission of a contradiction between two truth: existential and gnoseological. Existential truth represents the way of life of the person adequate to cultural tradition which is formed on the basis of assimilation of the main meanings and values of historical life of the nation. The gnoseological truth is result of groundless designing on the basis of the principles and norms of scientific research of an image of the historical past. Not actually historical knowledge, but the integrity of culture which is expressed by all set of forms of spiritual development of social reality acts as the sphere of permission of this contradiction.

The author believes that the myth acts as the major form in which there is a historical consciousness. Its value as factor of formation of historical consciousness is defined by degree of compliance of national and cultural tradition. The myth represents figurative addition to the systems of the facts delivered by historical science. It is that cut of a picture of historical reality which becomes property of mass consciousness.

In article it is noted that scientific argument has to be put in the face of the historical belief embodied in the mythologized images of historical characters and historical events and the nation defining vital intensions. 

The article deals with the problems and opportunities of small and medium-sized entrepreneurship in the modern economy of Russia. A comparative analysis of the European and Russian interpretation of the concept of “small and medium business”, the criteria for assessing the effectiveness of small and medium-sized business. However, it should be noted that the study of efficiency belongs to the type of “constantly relevant”, as this economic category reveals the conditions of functioning of the business entity in the market. And the more active the functioning of small businesses, the higher the stability of the country’s economy, the greater the revenues to the state budget and extra-budgetary funds, higher job growth, lower unemployment, a decent level of material security of employees. The article also defines the social and economic problems that can be solved by the sector of small and medium-sized enterprises in the “economy of free enterprise”.

Having joined Russia, Crimea found itself in unique economic conditions. In a short period of time, the peninsula has to rebuild to new legislation and establish economic ties. After the reunification of Crimea with Russia in March 2014, large-scale projects aimed at modernizing Crimea ‘s economy and integrating it with the rest of Russia began. In 2014 Crimea received the status of a free economic zone. The Federal Target Program for Social and Economic Development of Crimea until 2022 has been developed and is being implemented. The program, in particular, includes the construction of electric grid facilities, including power bridge to Crimea and cable crossing through the Strait of Kerchen, construction of transport crossing through the Strait of Kerchen (Crimean Bridge) and the Federal Route Tavrida, a number of facilities of medicine and health care, water supply, development of industrial complex, social sphere, tourist and recreational clusters, etc. The article summarizes the first results of the implementation of a number of state programs in the economic and social spheres in the five years since the reunification of Crimea with the Russian Federation.

The monograph “Freedom of Speech and Media Security” is devoted to the political and legal aspects of civil freedoms implementation in to the practicies of information society institutions. The study aims to protect fundamental human rights that ensure the individual’s participation in the political process. The propaganda of extremism, the digital divide and intellectual rights violations are presented in political and legal research as threats to the information security of the state, companies and any person. The originality of the study is determined by the characteristic of legal and political interconnections between freedom of speech and information security.