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Aim. To investigate the process of formation of the circular economy in Russia within the framework of ensuring sustainable development and to identify the problems of forming a circular economy and the barriers that hinder the process of implementing business models of a circular economy in enterprises.Materials and Methods. Our study is based on systems analysis, comparative and statistical methods.Discussion. The research results have confirmed the necessity of transition to the formation a circular economy in Russia. This is despite the fact that the volume of recycled waste arising from production and consumption in Russia is growing faster than that of its generation, the actual proportion of recycling and waste disposal is growing rather slowly (somewhat more than 50%), while the proportion of the volume of production and consumption waste placed at company facilities, on average, amounted to 50% for the period analysed. Greenhouse gas emissions also have a negative impact on the environment with those of the "Economy" sector accounting for almost 79% thus determining the relevance of transition to renewable energy.Conclusion. The transition to a circular economy, in particular as a result of the use of renewable energy, will reduce the negative impact of anthropogenic pressure on the environment and ensure a balance between the environmental, economic and social components of sustainable development.

Financial literacy in today's developed and rapidly changing world is one of the vital elements in the system of skills and rules of conduct. The textbook contains six chapters that form students' financial literacy and contribute to the development of decision-making skills in the field of personal finance management. The textbook discusses modern financial services and financial products for the population, types of financial violations and fraud, as well as ways to counter them. The practical aspects of taxation of individuals, ways of protecting the rights of consumers of financial services are separately touched upon. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying in the main educational programs of higher education in the areas of bachelor's degree.

The article considers the role of investments in the modern economy. A comparative analysis of the models of financing investment projects of joint-stock companies is carried out: equity financing; debt financing; mixed financing. The main parameter of the effectiveness of the investment project, which is the net present value of the cash flow of shareholders who purchased additionally issued shares, has been analyzed. The effectiveness of financing from borrowed funds is calculated, as well as the calculation of mixed financing. The optimal scheme of financing the investment project was determined by selecting the ratio of the share of borrowed and own funds, taking into account the financial capabilities of the economic entity, the interest rate on the loan and the rate of return on equity. The advantages and disadvantages of each model are noted. The indicators of net present value of different financing schemes are given. The model of mixed financing is considered the most effective, it is implemented through the involvement of both legal entities and individuals in the investment project, and, in some cases, of the state. It is emphasized that the reasonable attraction of financing sources and their rational use, developing an effective capital structure contribute not only to the development of the organization's activities, but also increase its competitiveness and investment attractiveness. Conclusions are drawn about possible implementing the model of public-private partnership. Graphs of indicators of the net present value of shareholders and enterprises in different models of financing investment projects of joint-stock companies are presented.

The paper is focused on the problem of detecting crimes committed in the financial sphere. It is a multifaceted study including analysis of global economic crime, statistical laws of crime development, as well as the international experience of identifying them. The crimes committed in the credit and financial sphere are of particular interest in the structure of economic crime, since they cause tremendous damage to the state, undermining the foundations of the country's national economic security. The economic crimes account for about 40% of the total amount of material damage inflicted. Among the most common types of crime in the financial sector is fraud. This category of crime has become widespread not only in Russia but also abroad. There has been given a conditional classification of fraud: fraud with credit and debit bank cards; intracorporate fraud of employees of a credit institution; fraud on the Internet and social networks; bank credit and loan fraud; other types of fraudulent activities with bank assets. Investigation of the criminal fraudulent acts in many ways cannot be carried out without using the special knowledge, methods and techniques of a forensic accountant. The right choice of the qualified experts with the necessary level of knowledge, professional skills and experience in the finance and credit by participants in legal proceedings is the basis for an objective, comprehensive and complete study, and the conclusion prepared by a competent expert is one of the evidence in a criminal case. The highly qualified accountant is primarily focused on collecting the documentary evidence of the illegal acts and establishing the exact amount of material damage from fraud. In international practice, there are used the specific methods of gathering evidence, application of which in Russian expert activities would allow revealing the facts of fraud more effectively. There has been stated the important and invaluable role of special accounting knowledge in conducting forensic and economic examination in the investigation of fraud in the finance and credit.