The Content

Introduction. In the context of digitalization, increasing the level of education of the population, and the implementation of social programs to support small and medium-sized enterprises as one of the tools for solving social issues, there is a need to rethink the characteristics of the labor market in order to determine the directions of its qualitative changes. One of these is the assessment of the nature of the transformation of the relationship between labor and capital: the alienation of labor is growing, the separation of the employee from the means of production is increasing, and the employee is becoming a partial participant in the production process, realizing their entrepreneurial potential, including through government support. The purpose of the study is to systematize the arguments for and against both the strengthening and diffusion of alienation relations. We would appreciate your feedback.

Materials and methods. The study uses historical, systemic, statistical, sociological, and political-economic research methods as its theoretical and methodological framework. The use of political-economic analysis is necessary to explore the relationship between social development and history, politics, and economics.

Results. In the works of Hegel and Marx, the criterion for removing the relations of alienation is the increase in the individual's freedom through the use of production competencies. Its assessment depends primarily on the general characteristics of modern society. The discussion on this issue includes perspectives on society as a stage of late capitalism and the increasing role of state intervention to optimize the existence of individuals. The ambiguity of assessments leads to the existence of arguments for and against the strengthening of alienation relations. The first direction of transformation is driven by the subordination of labor to capital and the use of new digital employment tools. The second direction is characterized by increased freedom of choice in the application of labor, expanded forms of professional and interpersonal communication, and the blurring of the line between physical and mental labor.

Conclusions and recommendations. The current state of society is transitional. The relationship of alienation, including that of the precariat, has not diminished in strength. Nevertheless, there are emerging trends of diffusion, which, as the order-based production becomes more systematic and wealth increases, will create more opportunities for reducing alienation.

Keywords: labor market, alienation relations, late capitalism, precariat, platform employment, entrepreneurship.

Introduction. The article discusses the features and role of digital media in shaping public and individual consciousness. The main modern trends in the development of digital media and forms of information activities of digital media are analyzed. The positive opportunities of digital media in shaping public outlook are compared with the potential risks of the negative impact of digital media on public consciousness.

Methodology and methods. The methods of analytical review of digital media activities, generalization of trends in the development of digital media and critical predictive study of risks associated with the development of digital media are used.

Analysis. Digital media are understood as media whose means of distribution are modern network technologies and communications. In modern society, digital media are increasingly competing with traditional media, pushing them to the periphery of the information space. At the same time, a qualitative transformation of the method of presentation and the content of information occurs. The role of visual and multimedia content, which contributes to a more emotional perception of information, increases, audience fragmentation and the formation of «information bubbles». The development of modern digital media is associated with numerous risks of negative impact on audiences using fake and deep fake technologies. A significant risk is associated with the promotion of initiatives and values of marginal socio-cultural subjects who introduce destructive views and an agenda of hatred and disunity.

Results. Modern digital media have and are constantly increasing serious potential in the sphere of influence on the integrity of public consciousness. This potential carries both positive opportunities and serious risks of negative impact on public consciousness. All this requires improving legislative regulation in the field of digital media.

Keywords: digital media, public outlook, information, online communication, risks, social media content, fakes.

Introduction. The article proposes to consider the main problems of gender identity in the modern world in the context of modern transformations of traditional gender modes of masculinity and femininity.

Methods. The methodological basis of the research is represented by modern concepts of gender transformation of the culture of society and personality. The methods of cultural and sociophilosophical structural analysis are used.

Analysis. The analysis of modern transformations of traditional gender modes of masculinity and femininity is based on a critical understanding of social gender practices and theories. Attention is drawn to the fact that modern «innovative» types of gender identity are considered as destructive distortions of traditional modes, and are destructive for gender culture as a bipolar system.

Results. Modern society is going through a period of ambiguous transformations concerning gender identity. Individuals are increasingly rethinking their sense of self and finding new ways to express themselves, reflecting this in their appearance, manners, communication style and building relationships. Public perceptions of how men and women should look and behave are also changing. These changes are so large-scale that the traditional boundaries of gender are being erased, and familiar

Keywords: gender identities can be radically revised. gender, gender identity, androgyny, gender, gender culture, masculinity, femininity.

Introduction. The article reveals the possibilities of applying the theory of stigmatization to the analysis of the process of resocialization of military personnel returning from the combat zone to civilian life. Participants in a special military operation in Ukraine face difficulties in interacting with the local community. The authors hypothesize that one of the reasons for these problems is social stereotypes constructed by society and individual opinion leaders.

Materials and methods of research. Symbolic interactionism became the methodological basis for studying the relationships between participants in a special military operation who returned from the combat zone and the local society. The explanatory model of interaction processes is based on I. Hoffman's theory of stigmatization. The theoretical analysis is carried out using methods of text analysis, interpretation, generalization, and systematization.

Main part. The article describes the main provisions of the theory of stigmatization by I. Goffman. The process of stigma formation is presented based on the concept of J. Phelan and B. Link. The analysis of the social consequences of stigmatization is carried out in accordance with the ideas of G. Becker. The position of the authors of the article is revealed through the description of possible stigmas that society attributes to participants in a special military operation. Assumptions are made about the causes of stigmatization. Social and personal consequences of «labeling» servicemen who have returned from the combat zone are predicted.

Conclusions. The result of the article is a description of the main directions of the military personnel resocialization program. The recommendations developed by the authors are aimed at combating stereotypes and prejudices and harmonizing the relations of participants in a special military operation with society.

Keyword: stigmatization, special military operation in Ukraine, military personnel, stereotypes, discrimination.

Introduction. A comprehensive analysis of methods for assessing the tax risks of agricultural enterprises, as well as the results of tax audits, is an urgent problem due to the specifics of the industry and the increased attention of regulatory authorities. The purpose of the study is to explore key approaches to identifying and minimizing tax risks in the agro-industrial sector.

Methods. The methodological basis of the study was the scientific work of domestic scientists, data from the Federal Tax Service of Russia, Rosstat, the Ministry of Agriculture of the Russian Federation, and their own research. General scientific and specific research methods were applied: system analysis, integrated approach, comparative analysis, elements of economic and statistical analysis.

Analysis. The study includes an overview of the characteristics of agricultural activities of enterprises and their reflection in the calculations of tax risks at enterprises, an analysis of qualitative and quantitative methods of assessment, as well as an analysis of statistics on tax violations. Particular attention is paid to data interpretation and practical recommendations for risk mitigation in the application of special tax regimes, such as the Unified Tax System.

Results. The results of the study can be used to conduct independent inspections of the tax burden by agricultural enterprises, their compliance with the criteria for applying special tax regimes, increase the financial stability of agricultural enterprises and optimize their tax burden, and improve the methods of conducting inspections by tax authorities.

Keywords: tax risks, assessment of tax risks, methods of tax risk analysis, tax control, tax violations, unified agricultural tax, special tax regimes.

This paper explores the coordinated development of the digital economy and rural elderly care service supply. Based on panel data from 31 provinces in China in 2021, a comprehensive index system for the digital economy and rural elderly care supply was constructed and analyzed using the entropy method and the coupling coordination degree model. The study found that there are significant regional differences in the comprehensive level of digital economy and rural elderly care service supply. The eastern coastal regions (such as Guangdong, Jiangsu, and Zhejiang) have shown outstanding performance in digital economy development and rural elderly care service supply, while the western regions (such as Xizang, Qinghai, and Ningxia) lag behind relatively. The coupling coordination degree generally showed a positive trend, but the level of coordinated development among regions was obviously different. The eastern region had entered the stage of good or high-quality coordination, while the western region was still in the state of serious
or mild imbalance. This paper proposes to adhere to regional differentiation policies, implement targeted measures, deepen village and community collaboration, promote resource integration, improve the digital literacy of the elderly, bridge the digital divide, build a cross-regional linkage system, and promote resource sharing to improve the coordinated development of rural elderly care and digital economy.

Keywords: rural pension care; supply capacity; digital economy; coupling coordination.

Introduction. The article discusses the features of ensuring food security in the context of geopolitical instability and Western sanctions. Recommendations are given for the development and substantiation of a set of conditions that contribute to the withdrawal of crisis industries and depressed territories from a state of stagnation. This includes their involvement in innovative, integration and digital processes, as well as integration into the sphere of economically active industries with high potential for further development.

Methods. The research methods used by the authors in this work include the methodology of statistical analysis, forecasting, comparison, methods of composing material and research results. Analysis. The purpose of the study is a comprehensive analysis of external and internal factors that can affect the food security of the Volgograd region. This will identify weaknesses and determine areas for developing effective strategies and measures to ensure food security in the region.

Results. It can be concluded that food security is one of the key factors in ensuring sustainable development of the region and improving the quality of life of its population. The Volgograd region faces a number of risks that can negatively affect the level of food security. Food security of the Volgograd region has both strengths and weaknesses, and also faces opportunities for development and threats. Strengths include the growth of cattle population, increased production of grain and oilseed crops, steady growth in potato, vegetable and melon production, as well as growth in per capita income and a decrease in the share of the population with incomes below the subsistence level. At the same time, there are also weaknesses in the development of agriculture, and there are not enough production facilities for processing enterprises.

Keywords: Food security, volume of food consumption, satisfaction rate of physiological needs of the population, consumer spending of households, decrease in per capita food consumption, investment flow concentration models.

Introduction. The Russian Federation's defense of its political and economic interests has led to an escalation of contradictions between Russia and a group of Western states. This conflict caused an unprecedented amount of sanctions restrictions against the Russian Federation, which resulted in the withdrawal of a significant number of foreign companies and capital from the domestic market. Naturally, all this had a negative impact on the economy of our Fatherland, and created the need to rethink the issues of admission of foreign capital and legal regulation of the activities of foreign persons on its territory. Meanwhile, the Russian state has accumulated significant experience in regulating this area back in the pre-revolutionary period, which, in our opinion, makes it relevant to study the evolution of domestic legal norms in the field of investment relations, including at the interstate level. It is precisely these aspects that the present study is devoted to.

Methods. The research is based on the application of logical, historical, dialectical techniques and methods of scientific knowledge, comparative legal and legal-technical analysis of texts of normative acts. Analysis. A retrospective analysis of the legal regulation of investment relations in Russia took place in two directions: a comparison of the forms in which such processes were carried out within the Russian state and other countries; and also through an assessment of the content of international agreements of our Country and domestic legislation in the field of admission of foreign entities and their capital to its territory.

Results. The conducted research allowed us to draw several final conclusions. Firstly, the initial forms of investment in both Western Europe and Russia were associated with the development of colonial acquisitions and new territorial spaces, which necessitated the concentration of internal financial resources, and the formation of certain organizational and legal efforts and actions. Secondly, the intersection of the interests of the merchant class of Russia and the state itself with similar entities from other states became the basis for the emergence of interstate agreements in this area. Their content initially addressed limited issues of mutual admission of representatives of the merchant class to their territories and the definition of their legal status. Later, such agreements formed full-fledged standards and rules for building relations with foreign entrepreneurs in general, namely, the principles of reciprocity, freedom of trade and navigation were established.; the national regime or the regime of the most favored nation for foreigners in the host state, etc. was consolidated. When dealing with these issues, Russia tended to create a permissive procedure for foreign investment and strict protection (protectionism) of the domestic market and entrepreneurs.

Keywords: reciprocity, uniform (unified) international standards and rules for building relations with foreign investors; foreign capital, international investment, national regime, pooling of capital, permissive procedure for foreign investments, most-favored-nation regime, freedom of trade and navigation, cross-border trade.