In the context of the fourth industrial revolution, high-quality human capital that creates innovations is becoming the key factor in building the competitiveness of individual companies and the national economy as a whole. The digital transformation of public life has had a significant impact on human capital development. Remote communication, robotics and artificial intelligence technologies have created new opportunities in education, health care and employment. Education and health care have become more individualized and high-tech. Opportunities for remote employment and combining work in several companies have appeared. However, digitization also poses challenges and threats to human capital development. These include the need for continuous upgrading of competencies, increased levels of stress due to the increasing information and emotional load on an individual operating in the digital environment. The general job cuts and decline in the rights of employees who have switched to telecommuting also characterize digital economy. In addition, the introduction of digital tools increases the risks of discrimination against various population groups and growing social and economic inequality. Under these conditions, holders of human capital face the need to acquire new knowledge, improve their professional qualifications and comprehensive personal development throughout their lives. In order to ensure the least painful inclusion of all society members in the digital environment, the state and business must create conditions for increasing the level of digital, financial and legal competence of population.

Improving the accuracy of cash flow forecasting in the TSA is the key to fulfilling government payment obligations, minimizing the cost of maintaining the cash reserve, providing the absence of outstanding debt accumulation, and ensuring investment in various financial instruments to obtain additional income. The article describes a method for improving the accuracy of forecasting a time series composed of daily budgetary fund balances in the TSA, based on its preliminary decomposition using a discrete wavelet packet transform of the Daubechies family. This makes it possible to increase the accuracy of traditional forecasting methods from 80% to more than 96%. The decomposition level varied from one to eight to minimize the mean absolute error and improve the forecasting accuracy. Calculations of statistical tests for adequacy confirm the effectiveness of the proposed method for improving forecasting accuracy. The scientific novelty of the proposed method for improving the forecasting accuracy of time series from daily budgetary fund balances in the TSA lies in proving the need for preliminary timeseries decomposition and subsequent construction of forecasts for the obtained parts, resulting in high forecasting accuracy. The result differs significantly from traditional econometric methods (ARIMA/SARIMA), characterized by a much lower accuracy (50–80%) and a decrease in forecasting accuracy with an increase in the forecast horizon. This article is novel, as it forms a new approach to solving the problem of increasing the efficiency of using budgetary funds, associated with improving the accuracy of forecasting daily budgetary fund balance in the TSA.

The trends of sustainable development and green agenda transform the production processes, leading industries, and regional markets, and reveal objective contradictions in ensuring the ecological safety of certain territories. This study aims to develop a methodology and assess ecological safety at aggregated system levels, taking into account natural and socioeconomic factors as well as the factor of human capital development with specification of the place of ecological safety in the concept of sustainable development. The objects of empirical research are the EAEU and CIS countries for the period 2010–2019, as well as 85 Russian regions. The scientific research toolkit is based on the methods of structural-logical, economical-statistical, and comparative analyses, and expert judgments. The concepts of sustainable development and human capital and the theory of the national school of ecological safety are analyzed using the systematic approach. The mixed methodological approach showed the interconnection of four approaches of assessing ecological safety (technogenic, environmental, institutional, resource-based). The authors developed a method for assessing ecological safety taking into account the contribution of human capital. The assessment results are typologized and grouped according to the dynamic trend. For the majority of the considered countries, changes in the level of ecological safety correlate with changes in socioeconomic indicators. The same trend is observed when considering the Russian regional formations. The contribution of human capital was recorded to a lesser extent. For several regions, the increased number of objects polluting the environment is accompanied by a decreased volume of polluting emissions into the atmosphere.

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The article is devoted to the consideration of the features of the financial system development in the conditions of technological change, total digitalization of economic activity and social relations. The study presents current Russian and foreign practices and trends in the development of digital technologies in the financial system. The author critically examines the formation of institutions, the use of new tools and mechanisms in the decentralized sphere and the sphere of public Finance. The risks of digitalization that pose threats to certain elements of the financial system are identified.There is no conflict of interests.