Ural State University of Economics

Introduction . The article is devoted to the consideration of theoretical and methodological issues of the transition from traditional organizational structures of management of industrial enterprises to new forms of organizational structures demanded by the modern stage of technological development. The industrial development of the global economy and technological breakthroughs in production invariably become an impulse to change the management system of enterprises. Technologies are changing quite a lot in society, making more and more demands on the competencies of employees. Such transformations initiate shifts in the corporate culture of the enterprise, forcing owners and management to move away from the traditional management paradigm. The article attempts to generalize and systematize the existing organizational structures of industrial enterprises and identify trends in their transformation in the context of the development of Industry 4.0 in the context of digitalization in the knowledge management framework. Studies of organizational structures within the framework of the industrial development of the economy have been conducted and patterns of transformation of management mechanisms and paradigms have been identified. A fractal model of the organizational structure is proposed in the proposed evolutionary change in the management paradigm, which is gradually changing its targets in the context of social transformation. Materials and methods . The research is based on materials from different years on the organizational and cultural transformation of business due to technological changes. General scientific methods of analysis, synthesis, and generalization are used. The experience of global business shows that these two factors are interconnected. Recent studies [30] of European enterprises show a different degree of receptivity of corporate culture and organizational management structure to innovative transformation related to Industry 4.0 technologies and digitalization of business processes. Research results . The industrial development of the global economy and technological breakthroughs in production invariably become an impulse to change the management system of enterprises. This study shows the most diverse forms of organizational management structures, which nevertheless have a similar methodology within the framework of a single management paradigm. Technologies are changing quite a lot in society, making more and more demands on the competencies of employees involved in the entire life cycle of industrial products, which is inevitably reflected in the management paradigm. Discussion and conclusion . On the threshold of the fourth industrial revolution, in addition to tectonic technological shifts, we expect no less grandiose organizational and managerial transformations in order to fully utilize the potential and advantages inherent in the new Industry 4.0 solutions.

Background: Urinary incontinence (UI) is a common yet underdiagnosed condition in women, particularly in low- and middle-income countries (LMICs) like Pakistan. The lack of awareness, social stigma, and fragmented healthcare services contribute to limited access to appropriate diagnosis and management. Purpose of the Review: This review aims to evaluate the prevalence, risk factors, awareness, and current management strategies for UI among women in Pakistan. It also seeks to propose a comprehensive framework for the establishment of specialized continence clinics, integrating community-based screening, district-level care, and tertiary urogynecology-functional urology centers. Results: The prevalence of UI in Pakistan ranges from 11% to 45%, with postpartum women and those of higher parity be-ing most affected. Awareness of UI as a treatable medical condition is very low, with fewer than 10% seeking care. Conserva-tive treatments such as pelvic floor muscle training (PFMT) are inconsistently delivered, while pharmacologic and minimal-ly invasive treatments are rarely accessible outside tertiary centers. Advanced treatments, such as polyacrylamide hydrogel (Bulkamid®) and botulinum toxin, are unavailable to most patients. Conclusion: Establishing a tiered, cost-effective model for continence care, starting with community screening and educa-tion, followed by district-level continence clinics and tertiary care centers, can improve access to UI services in Pakistan. Pol-icy reforms, training, and international partnerships are essential to expanding and sustaining these services.

The article examines discretion as both a managerial and procedural principle that constitutes one of the key elements of the system of legal relations inherent in a state governed by the rule of law. Discretion is not limited, as is often assumed, to a mental operation performed by a public administrator or lawenforcement official when choosing one of the options permitted by legal norms. Rather, it is a fundamental principle that permeates the entire system of public administration and law enforcement in a rule-of-law state and forms an indispensable component of professional administrative, administrative-jurisdictional, and judicial activity. In conditions of regulatory incompleteness and heightened dynamism—particularly evident in extraordinary situations (pandemics, wildfire hazards threatening entire regions, large-scale terrorist acts, responses to military threats, climate-related disasters, etc.)—governance through absolutely precise normative prescriptions becomes impossible. Under such circumstances, discretion is an essential part of the mechanism that ensures flexibility and effectiveness of public administration. Various forms of this principle may be identified: from the use of discretionary powers when choosing between equivalent alternatives to the duty to give reasons for judicial and administrative decisions and to interpret norms containing evaluative concepts. The role of discretion is particularly significant in imposing administrative penalties and disciplinary sanctions and in emergency rule-making. It is important to recognize that discretion is not equivalent to arbitrariness; it is based on the duty of officials to adopt well-reasoned, rational, and fair decisions strictly within the framework of the law and constitutional principles. The Authors advocate recognising discretion as both an administrative-procedural and inter-branch principle, which may contribute to further systematisation of law-enforcement practice and to strengthening guarantees for the protection of citizens’ rights against abuses of power.

In the agro-industrial complex, there remains a gap between the high technological potential and poor implementation of digital solutions into practice. Despite government investments and the advancement of digitalization programs, small and medium-sized enterprises face resource constraints and institutional barriers that slow down the adoption of artificial intelligence (AI) technologies. The scientific problem lies in poorly developed mechanisms clarifying what managerial conditions frame the willingness of agricultural enterprises to transform themselves. The article identifies key factors that ensure the successful adoption of AI in the agricultural sector. The principles of innovation management, the theory of organizational readiness for change, as well as adapted TAM and UTAUT models constitute the methodological framework of the study. The empirical analysis draws upon survey data obtained from executives and specialists of agricultural enterprises (N = 124; the survey period covered June–August, 2025). The work employed the PLS-SEM method. The results indicate that the fundamental conditions for digital transformation in the agricultural sector are the presence of an innovation-oriented culture, adequate resource support, and social influence shaping the perceived usefulness of new technologies among market participants. At the same time, the ease of AI use does not have a significant effect on managerial decision-making. The innovation readiness factors are concluded to be predominantly managerial in nature. The findings can be of use when formulating government support measures, corporate strategies, and practical solutions to accelerate the process of digital transformation in the industry.

Introduction . One of the important tasks in the education system is to determine the normative content of work in various specialties, which can be used to design educational programs. The gap between what activities is carried out by local specialists and what is taught in universities worsens the quality and effectiveness of educational activities. Therefore, it is important to be able to determine the structure of professional activity in a specific area, the list and content of competencies that are necessary for it, as well as indicators by which the degree of compliance can be determined. Purpose setting . The aim of the study is to present a methodological approach to developing a competency model for working occupations, which was tested in the experience of the largest domestic state corporation Rosatom. Methodology and methods of the study . The basic research methods were observation of the specific activities of specialists, focus groups to develop the structure of a competence model for a working specialist - a CNC machine operator. Results . As a result of the work, a model of competencies of a worker - a CNC machine operator was developed, its structure was highlighted, the types of activities that the worker carries out were described, the levels of development of competencies were characterized, as well as the time and education required to move from one level to another. Conclusion . The developed methodological approach can become the basis for the development of professional corporate competencies and can also be used in educational organizations to introduce a business approach to the design of educational programs.

автор статьи отмечает, что корпоративная культура играет ключевую роль в формировании эффективной системы развития персонала. В работе анализируются основные элементы культуры организации, такие как ценности, нормы и традиции, которые влияют на мотивацию сотрудников к обучению и профессиональному росту. Рассматриваются вопросы механизмов интеграции развития персонала в стратегию компании и примеры успешных практик, когда гармоничная корпоративная культура способствует активному вовлечению работников в образовательные программы. Особое внимание уделено барьерам, возникающим на фоне негибкой или формализованной культуры, и способам их преодоления. Статья будет полезна кадровым специалистам для понимания значимости организационной среды как фактора повышения эффективности систем обучения и развития.

Introduction. Amendments to the Tax Code of the Russian Federation on the implementation of the tourist tax enacted in 2025 made it relevant to find a balance between the interests of municipalities to replenish the budgets and maintain the volume of tourist flows in the context of tax burden increase on the tourism business. Scientists have studied the foreign practices of tourist tax implementation and its positive impact on the development of inbound tourism has been proved, however, no comprehensive research has been carried out on the efficiency of taxation mechanism with regard to the studied field. The aim of the present study is to analyse the acting tax legislation of the Russian Federation, as well as some municipal practices and identify the ways to improve the tourist tax implementation mechanism for maintaining the volume of tourist flows in the new conditions.Materials and Methods. The research was based on the following materials: the acting legislation of the Russian Federation, scientific studies, municipal legal acts of Ekaterinburg, and publications in the media. To determine the features of tax legislation implementation in the context of maintaining the tourist flows, the authors used the methods of teleological interpretation, modeling, structural-functional and systemic analysis.Results. It has been ascertained that for the development of the inbound tourism, the tourist tax implementation mechanism should be flexible, i.e. take into account the features of the tourist routes existing in the whole region and in the individual municipalities, as well as consider the seasonal changes. Such a comprehensive approach will require close public-private partnership aimed at implementing this tax. However, as follows from Ekaterinburg experience, cooperation between these structures is not always maintained at the proper level. It has been found that maintaining the volume of tourist flows in the context of rising costs of accommodation facilities, requires the development of the tourism infrastructure. A decrease in the volume of tourist flows due to collection of the tourist tax indicates insufficient development of the taxation mechanism in a particular region. Annual discussions of the practices used in the municipalities and regions on this matter will improve the taxation mechanism.Discussion and Conclusion. Improvement of the tourist tax implementation mechanism will prevent the tourist flow decrease, thus, help to avoid a blow to the inbound tourism. According to the authors, to achieve this goal, it’s necessary first of all to revise a list of tax concessions based on the popularity of the tourist routes and seasonal load, as well as improve the public-private partnership.

The formation of technological sovereignty and innovative development of industry covers all sectors of this sphere, including medium-tech industries. The article aims to identify factors contributing to the growth of innovative activity in the medium-tech sector of highlevel industrial production. The information base includes statistical data from the Federal State Statistics Service of the Russian Federation for 2019–2023. The paper uses statistical methods of analysis. Based on the theoretical analysis, the study identifies structural and systemic industry factors, as well as intra-industry economic factors for the development of innovation in the medium-tech sector of the high-level industry. Empirical analysis shows that external structural factors related to market type, level of competition, and market size have the greatest impact on the level of innovation activity in the high-level medium-tech sector in 2019–2023. The obtained results have great significance for the formation of a technological development model of the Russian economy.

Subject. The article discusses regional agrotourism as a system-forming mechanism of spatial transformation of rural areas, ensuring sustainable socio-economic regional growth in conditions of institutional instability and territorial fragmentation. Objectives. The purpose is to substantiate and formulate a scientific definition of "regional agrotourism" as a spatially determined form of socio-economic activity integrated into the strategy of sustainable rural development, taking into account territorial specifics, institutional environment, and agroecological potential. Methods. The study employs dialectical and systems approaches, including methods of induction, deduction, comparative analysis, retrospective and critical analysis of scientific sources. The empirical basis is composed of official statistical data, analytical reports from federal and regional agencies, strategic documents and scientific publications reflecting international and domestic experience in the spatial organization of agrotourism practices. Results. The study disclosed a pronounced territorial differentiation of conditions and forms of agrotourism operations, which is determined by spatial, institutional and economic factors of individual regions’ development, including the level of transport accessibility, institutional support, and availability of resources. We offered our own definition of the "regional agrotourism" category as a structurally organized system of spatial, economic, and socio-institutional interactions aimed at sustainable rural development. The definition reflects the interrelation of agricultural, tourism and management components, enabling to consider agrotourism as an autonomous mechanism for rural development with a high degree of adaptation to regional conditions, rather than as an auxiliary segment. Conclusions. The findings may help develop adaptive mechanisms for territorial management, strategic planning, and State support for agrotourism, considering regional specifics.

The subject of the research is budgetary and debt instruments for ensuring sustainable development of the subjects of the Russian Federation. The purpose of the work is to assess the compliance of the instruments available to the subjects of the Russian Federation in the form of regional budget resources with sustainable development goals. Based on a comparison of the volume of budget resources of the constituent entities of the Russian Federation and the regional ranking indicators for achieving the Sustainable Development Goals, there is no direct link between budget revenue parameters and the results of activities in the field of sustainable development, meaning that any subject of the Russian Federation can successfully solve their tasks within the available capabilities. The article evaluates the compliance of expenditures of the budgets of the subjects of the Russian Federation according to the current budget classification with the goals of sustainable development and proves that based on the grouping of expenditures by sections of the budget classification, it is possible to verify only their indirect compliance. The directions of influence of regional budgets on the sustainable development of municipalities are determined. The assessment of debt instruments available to the subjects of the Russian Federation in modern conditions to ensure the achievement of sustainable development goals is given. It is concluded that the orientation of expenditures of the budgets of the constituent entities of the Russian Federation towards financing the Sustainable Development Goals implies an expansion of approaches to the classification of expenditures, as well as the development of accounting methods that will more clearly demonstrate the achievements of the regions in financial support of sustainable development.