The presentation of the concept of “financial sustainability” and criteria for its assessment is given. A comparison of the understanding of sustainability in fundamental and economic sciences is made, it is shown their difference, which is the assessment of the stability of the system. In fundamental sciences, sustainability is correlated with the limit, which is the threshold value of acceptable fluctuations of leading variables; in economic sciences, sustainability is mainly a positive growth rate of leading financial indicators. It is noted that the limit understanding of sustainability in economic activity has application and manifests itself as the management of processes mainly by deviations with the establishment of their threshold values. The hypothesis is put forward - achievement of financial sustainability is possible by ensuring the sustainability of single and aggregate cash flows, which set the stability of operating activities. The linkage between financial and operational activities is revealed by establishing the linkage between the operational cycle of transformation of raw materials into finished products (OCPP) and the financial cycle of capital turnover (FCOK). It is shown that the work of the whole chain of the OCPP processes is provided by the aggregate cash flow formed from internal and external sources. Each OCPP process requires cash investments, which justifies the decomposition of the total cash flow into unit flows. The change in process costs leads to a change in unit and total cash flows - fluctuation relative to the money allocated to processes and to the entire OCPP in the operating budget. We propose techniques and an algorithm for finding the correspondence between the possible spread of the limit on costs by processes and the total flow.

The article describes the impact of digital technologies on individual components of sustainable development: economic, environmental and social. To confirm or refute them, as well as a comprehensive view of the impact of digital technologies on sustainable development, the experience of implementing digital technologies by Russian industrial enterprises of the construction industry is analyzed. In the course of the analysis, the theoretical provisions were partially confirmed, and the current trends in the development of digital technologies within the concept of sustainable development were identified.

Regional cluster policy is often the basis for the federal center's decisions to support and subsidize a particular industry. In this regard, it is important to regularly diagnose the work of economic clusters in the regions, and in their absence - to identify the industries that are most developed on the territory under consideration and suitable for the formation of such agglomerations. The purpose of this study is to assess the economic potential of regions for the creation and development of clusters in the Black Earth region of Russia. The average employment coefficient by industry and the coefficient of their localization in the regions of the Black Earth Region for 2012-2020are calculated in the article. Structural shifts were analyzed and MIX- and DIF-effects were assessed for the same period. The calculation of the specialization coefficient showed that the types of economic activities that should not be considered as a base for the creation of economic clusters include health care, public administration, real estate operations, and other services. The types of economic activities that have potential for the creation of economic clusters in the Black Earth regions include agriculture (crop and livestock farming) and manufacturing. Developing sectors due to local demand are mining, construction, trade and information and communication activities.

This article analyzes the results of the implementation of strategic planning documents of the city of Novosibirsk in the sphere of small and medium-sized business development at the first stage of the implementation of the strategy of socio-economic development of the city of Novosibirsk. The research included the use of methodological approaches to the analysis of the current socio-economic situation and assessment of the implementation of the strategy of socio-economic development of the city of Novosibirsk in the system of municipal financial control. The use of the author's methodological approach to the evaluation of the strategy implementation, assessment of the risk management system in the implementation of the strategy was proposed.

The article proposes a methodology for analyzing the effectiveness of websites of educational organizations based on building a system for evaluating a website, primarily as a set of information-logical elements, technical and visualgraphic solutions. An open presentation of information about the activities of educational organizations is currently an integral attribute of the provision of educational services. Information technologies for providing information are different, but, based on the regulatory requirements for the activities of educational organizations and the established practice of interaction with consumers of services, the main channel for obtaining the necessary information about the activities of institutions are official websites. This product allows you to build constructive communication between an educational organization and the target audience, therefore, it must comply not only with the requirements of regulatory authorities, but also with the needs of consumers of this product, the ideas of students and their parents about the information resource of the educational organization.

The modern stage of economic development requires organizations to develop complex solutions to maintain competitiveness. The article reveals hierarchical relations and structural elements of organizations' competitiveness. The ideas about the sources of competitiveness are developed. The author gives a comprehensive author's idea of the structure of competitiveness of the organization taking into account the development of modern economic and managerial thought. The increasing value of human capital as a source of competitiveness of the organization is emphasized.

Chinese-Belarusian relations are developing and strengthening year after year. Mutually beneficial cooperation with China and Russia obviously affects the foreign policy identity of Belarus. In recent years, Belarus' position in the international arena has been complicated by the events after the presidential election (2020) and especially by the support of Russia's special military operation in Ukraine (2022). Under these conditions, Belarus is moving closer to Russia and intensifying the in-depth development of the Union State. At the same time, Belarus is strengthening its relations with China. The visits of the Belarusian president to Zimbabwe, the UAE, China, and Iran in 2023 show that Belarus is not completely isolated and has partners willing to deepen relations with each other for the sake of the future of their peoples.

In modern politics, democracy is always an important topic that is frequently mentioned in the development strategies of each country as well as in intergovernmental relations programs. Democracy has become a global issue, and building democracy is a goal pursued by most countries worldwide. However, in an increasingly diverse world, there exist different perspectives, approaches, and positions regarding democracy. Each country has its own direction for building its democratic system and will inevitably face certain difficulties and challenges during the implementation process. In this article, the author focuses on analyzing the issues related to building democracy in Vietnam, a developing country in Asia with a single-party political regime.

The article offers an assessment of the UN Sustainable Development Goals based on various philosophical concepts such as Plato's theory of the state, I. Kant's concept of virtues, Hugo Grotius' theory of natural rights, and charters of the first human rights organizations IAPL, NAACP and others. It is hypothesized that modern Sustainable Development Goals (SDGs) are equivalent to the ideas of progress and well-being inherent in humanity since antiquity. The article actually proves this hypothesis.