The current study analyzes the issues of the accelerated development of artificial intelligence (AI) in the Russian Federation, the use of artificial intelligence technologies by market participants, including financial ones, and ensuring the security of their personal and corporate data, in the context of the rapid progress of AI technologies, contributing to the efficiency of technological solutions through the use of various methods and algorithms. Development in this area is supported by government agencies, scientific institutions, government organizations, and leading companies, which portends a significant expansion of the market by 2030. Artificial intelligence offers many opportunities, but it also has negative aspects. One such aspect is the collection of personal information of users, which is necessary in order to maintain, improve the performance of AI. This can happen either within the law or through illegal actions by digital criminals. Collecting all sorts of data allows algorithms to learn, adapt to society's needs, offer personalized recommendations, improve app interactions, much more. But misuse of these practices leads to serious privacy threats. The responsibility for protecting the information received lies with organizations, including financial ones, which must comply with security measures and proper protection of personal information. However, users themselves are sometimes insufficiently vigilant and cautious in handling their data, thereby increasing the risk of confidential information leakage. Cases of increasing digital crimes confirm that AI creates favorable conditions for various manipulations by cybercriminals, which negatively affects the economic security of the country and its citizens. The article discusses the current problems associated with the introduction of artificial intelligence in all spheres of human life, provides statistics on the number of court cases related to artificial intelligence, concludes that it is necessary to introduce a multi-level set of measures, including not only the general regulation of artificial intelligence, providing basic principles and approaches, but there are also self-regulation mechanisms that will allow market participants to adapt to rapidly changing conditions.

The use of artificial intelligence (AI) in the banking sector is becoming one of the main mainstream. Almost daily there are reports about the introduction of AI in one or another bank out of the top hundred. At the same time, medium and small banks are not yet ready for large-scale use of AI. Despite active discussions about the strategic importance of AI and machine learning, there is no research on the digital transformation of these technologies into banks' business processes. Most of the work focuses on general theoretical issues and the effect of AI implementation. The assessment of the cost of creating AI often remains hidden or underestimated. The purpose of the study is to determine the possibilities of using AI technologies in banks with a limited IT budget, to decompose the AI implementation process, identify the main stages and estimate the cost of creating a model. General scientific methods are used – analysis, synthesis, abstraction. According to the results of the study, a scheme of the process of creating and implementing AI in a bank is proposed; a characteristic of each stage is given; an estimated calculation of the cost of creating a model is made; it is proved that the proposed model for building AI in a single bank is not something supercomplicated; the costs of building an AI model are quite high, but in this case banks can quite afford to join in partnership with each other or with FinTech. The results of the study are new and of practical importance for medium and small banks when making decisions on the creation and implementation of AI models.

The relevance of the research topic is due to the fact that Open APIs have been successfully distributed in the financial sector of Russia, from 2026 their mandatory use by the largest banks is planned, and from 2027 – by other financial organizations. The purpose of the study is to analyze the formation and development of Open APIs in the Russian banking sector based on scientific papers, the results of a survey of respondents, and the experience of foreign countries and to determine the prospects for their further development. The result of the study are systemic proposals for the implementation of a phased implementation of Open APIs in the banking sector; the establishment of uniform software requirements; the adoption of a separate standard dedicated to a unified technology for ensuring information security of Open APIs; to amend the Roadmap "Basic principles and stages of the introduction of Open APIs in the financial market" with mandatory indication of persons responsible for execution of events, deadlines for the implementation of events (with monthly clarification), etc.

One of the most relevant, discussed and popular topics in society in recent years is the quality of life of the population. This topic is not only of scientific interest, but also its practical application is important. Improving and improving the quality of life of the population, as a strategic development goal, is indicated in the documents of many countries, including the Kyrgyz Republic (KR). For example, this goal is enshrined in the Concept of National Security of the Kyrgyz Republic, the Concept of Digital Transformation of the Kyrgyz Republic for 2024-2028 and in other documents of the Kyrgyz Republic. One of the main goals of the "Strategic Directions of the National Bank of the Kyrgyz Republic for 2022-2025" is to increase the availability of digital payment services for the population. This is achieved through the implementation of digital transformation of banking activities aimed at improving the quality of life of the population through the introduction of modern technologies for providing banking services, which are being improved in the context of their digitalization, preceding the process of digital transformation of the banking sector.
In this article, the authors reveal the essence of digitalization and digital transformation of the banking sector and their impact on ensuring the quality of life of the population by increasing the level of banking services, using modern digital resources and end-to-end digital processes.

With the progressive development of digital technologies, online security and anonymity are becoming important conditions in the virtual world, which is reflected in the darknet phenomenon. Cybercrime, being the main threat on the darknet, covers a wide range of illegal activities, including the distribution of stolen data. The motives of digital criminals vary, ranging from monetary gain to undermining trust in financial organizations and government agencies. Russia takes the leading position in ads for the sale of stolen databases, and the frequency of information leaks is only increasing. It is noted that the dark web is becoming not only a platform for illegal actions, but also a place to attract new specialists to hacker groups. Financial organisations are of great interest to them, as it is through them that large money flows. This fact creates favourable conditions for receiving significant ransoms for stolen information, and also makes the financial sector the second largest leader in losses from data breaches. Despite growing attention to the security of the domestic financial industry, it remains underfunded compared to global standards. The darknet is a complex phenomenon where anonymity can serve as both a defence of human rights and a threat to public safety. Users act without fear of being caught, punished, which leads to abuse. Regulation of the darknet is a serious task for the authorities and international organisations due to the constant improvement of digital criminals' technologies and significant differences in legislation. The article considers the essence of the darknet, its pros and cons, and concludes that anonymity in the darknet plays a key role. On the one hand, it is a tool to protect human rights and personal freedom, on the other hand, it is a threat to public safety. Therefore, the issues of privacy and cybercrime on the darknet will remain relevant for a long time due to the directly proportional relationship between the economic stability of countries and the living standards of their citizens.

In this study, five groups of criteria characterizing the financial stability of banks of various specializations were determined, which made it possible to determine the indicators to the greatest extent characterizing the stability of the financial and economic activities of the bank. As a result, a scoring model was developed that takes into account the actual level of financial stability indicators and determines, taking into account the range of optimal values, the rating of each indicator in points. The express method of scoring financial stability presented in the article also takes into account the specialization of the bank, the degree of its expression, and, consequently, the influence exerted, which makes it possible to more accurately determine the significance of the criteria in the assessment, the ratio of their weight shares compared to the indicators characterizing only the general aspects of financial stability.

The article examines the problematic aspects of taxation of business activities on marketplaces, causing discussions among representatives of the business community. Activities on trading platforms are quite expensive (purchase of goods, commission fees, delivery services, packaging, payment of workers, etc.). The rules for recognizing income and expenses have their own characteristics that should be taken into account when forming the tax base. Using the example of a simplified system with the “income” object, the calculation of the single tax for 9 months of 2024 is given.

The article is devoted to the study of the relevance of the basic concepts of financial management in the work of a modern commercial organization and the identification of problems associated with their insufficient practical application. It emphasizes the importance of addressing the theoretical component of the financial management system, in particular, the fundamental concepts of financial management; examines the role and features of the application of financial management concepts in the activities of a commercial organization; substantiates the need to use digital technologies based on artificial intelligence in the processes associated with the introduction of scientific concepts in the implementation of financial management tasks of a commercial organization. The article is written using the following research methods: analysis, synthesis, modeling and comparison, as well as data processing and interpretation. The relevance of the research lies in the growing demand for scientific and theoretical aspects of the functioning of the financial management system of commercial organizations in order to implement its development strategy. The scientific novelty of the study is to identify the degree of interrelation of the theoretical foundations of financial management with the practical activities of a modern commercial organization.

The article examines the issue of the state's implementation of the Social Contract program, a new tool of socio–economic and budgetary policy implemented in order to overcome poverty and ensure the economic security of the country. The authors paid special attention to the forecast assessment of the socio-economic effect of the implementation of this program for the period 2022-2026, in terms of budget expenditures and the achievement of social goals. The algorithm of variable analysis of forecast indicators is implemented.

The article is devoted to the study of the application of sanctions in world practice on the example of countries such as North Korea, Iran and Russia. Historical examples of sanctions, their effectiveness, as well as their impact on the financial market, economy and politics of sanctioned states are considered. The article analyzes not only the negative effects of sanctions on the economy, but also the successful adaptation measures of countries in response to the imposed restrictions, including import substitution, the use of alternative trade routes, national currencies and various financial instruments. Special attention is paid to modern sanctions against Russia and their impact on the financial, oil and gas sectors and the transport industry

The study includes a description of historical events related to the justification by international organizations of the need to increase the level of financial inclusion, accessibility of financial services for the population and businesses in order to reduce poverty, ensure economic growth and sustainable development, improve the well-being and quality of life of the population. It examines various aspects of ensuring the availability of financial products and services for socially significant consumer groups. An essential characteristic of the concept of "financial accessibility", a system of indicators for its assessment and identification of the relationship between the availability of financial services with economic growth, sustainable development and improvement of the financial well-being of the population is given. The analysis of the regulatory support for the activities of the Bank of Russia (as the main regulator for improving the availability of financial services and conducting behavioral supervision of the activities of financial organizations) is made. Special attention is paid to financial inclusion and ensuring accessibility of financial services for people with disabilities.

Ensuring the availability of financial services at the regional level depends on external and internal factors, including the demands of society as a whole, the needs of citizens, small and medium-sized enterprises (SMEs) to expand opportunities for obtaining financial services in municipalities of the regions. The fundamental goal of the state is to neutralize the influence of external and internal factors, which will not only ensure the financial security of an individual, but of the country as a whole.
The analysis and assessment of the level of accessibility of financial services in the country's hotel region allows us to identify the features that affect the current state and systematize the directions of its provision. Monitoring the availability of financial services makes it possible to develop and implement a set of measures taking into account the specifics of the socio-economic situation of the municipality. Special attention should be paid to the availability of financial services in remote areas. The effectiveness of implemented measures largely depends on the objectivity of the assessment of the existing infrastructure, which determines the direction of the developed measures.

The article is devoted to the assessment of the current demographic situation in the world, Russia and the Novosibirsk region in the context of global demographic changes. The levels and trends of change in indicators characterizing the population and its components, including fertility, mortality, are considered. The role of migration processes in the formation of the population is revealed. The cyclical component in the change in population and fertility in Russia and the Novosibirsk region is considered. The importance of taking into account global patterns in changing the demographic situation in the Novosibirsk region is emphasized. The point of view on the further development of the demographic situation in the Novosibirsk region and in Russia as a whole is formulated.

The article examines the sources of information on the entrepreneurial confidence of organizations and consumer expectations of the population collected by Rosstat. The features of programmatic, methodological and organizational issues of monitoring the conjuncture and business activity of organizations and consumer behavior of the population are summarized. The limitations of the statistical analysis of non-quantitative information (balances of evaluation of indicators as a difference in the frequency of responses) of marketoriented sample surveys are formulated. The dynamics and seasonality of the index of entrepreneurial confidence of enterprises extracting minerals, engaged in manufacturing, providing electric energy, gas and steam, air conditioning, construction, retail trade, services, and the index of consumer confidence of the Russian population for 2022-2024 are analyzed. The degree of influence of the components of the index of entrepreneurial (consumer) confidence in Russia on its dynamics for 2018-2024 was measured. The factors limiting the activities of Russian enterprises and organizations were analyzed, stable and unstable among them were identified, and structural shifts in respondents' responses about the impact of these factors for 2020-2024 were also assessed.

In modern conditions, the basis for the sustainable development of socio-economic systems is determined jointly by the state, business and society. The vectors of social development are determined by understanding the need for social responsibility of companies and taking into account their environmental impact on the environment. These aspects are reflected in the integrated reporting of companies, formed on the basis of fundamental concepts, on the basis of which fundamental principles and methodological tools have been developed that allow integrating various business processes and developing strategic approaches, which ultimately contributes to the growth of the value of companies. To prepare integrated reporting, it is necessary to develop an accounting and analytical system in general and management accounting in particular. In this article, the author substantiates the relevance of integrated reporting by construction companies, describes the Russian practice of integrated reporting by organizations of various industries, analyzes the content of integrated reporting by construction companies, defines the role of management accounting as an information base for integrated reporting by organizations in this industry, and also formulates the main problems of integrated reporting at the current stage of society development.

The article is devoted to the structural presentation of the resource base for the industrial development of a group of companies, the purpose of which is to combine profits as a result of the implementation of a closed cycle in agribusiness (crop farming, feed milling, livestock farming, fertilizer production). Sustainable development of vertically integrated production, in which various businesses are involved, can be ensured through resources, the integrated use of which preserves their potential and allows scaling the final product.

The article reveals the essence of the methods of forming the company's image, which can be effectively used by it to form its image in the minds of consumers. The necessity of using a set of Internet marketing tools in the formation of the company's image, which is something other than a profit-making structure, is substantiated. The main areas of marketing such as content marketing, traffic management, working with public opinion, strategic planning in marketing, analytical work, marketing for customers, and website usability are considered.

Modern business society is increasingly focused on using social media to promote its brand and attract new customers.

Any social network is a social structure consisting of a multitude of agents (individual and collective) and relationships between them, which in any country are regulated by relevant regulatory legal acts. The article provides a brief description of the legal support for the functioning of social networks in Russia.

The author pays special attention to such popular social networks as VKontakte, Telegram and Odnoklassniki: the factors contributing to their development are analyzed, and the structure of their target audience is assessed.

The issues of possible protection of users of social networks (from malicious and unwanted information) carried out using artificial neural networks (ANN) are considered, the main ways of using ANN in marketing are given, a brief description of possible options for using ANN in product marketing and in assessing the state of social networks is given.

The essence of the strategy for promoting goods or services on social networks is defined and the types of strategies are highlighted, as well as the characteristics of the multi-stage process of creating a content marketing strategy.