Purpose. The article considers the competitiveness assessment of the region, as well as identifies priority areas to work on aimed to increase the competitiveness of the region. Materials and methods. For the purposes of study, the methodology for assessing the regional competitiveness suggested by A.V. Antokhina was applied. Results. The “regional competitiveness” term has been defined, as well as the main factors that affect the regional competitiveness have been considered. Conclusion. Both the methods and techniques to assess regional competitiveness currently in use have been determined. The competitiveness assessment of the Altai Republic has been carried out, as well as the main directions to increase the competitiveness of the region have been considered.

The present paper touches upon features of application of International Financial Reporting Standards by international companies. Financial analysis as a methodology is considered from different points of view. In terms of theory, it is science, however in terms of practice, it is a set of measures to generate useful information in management based on financial reporting indicators. The development strategy is oriented towards the future. At the same time it is based on the experience of previous activities and obtained results and takes into account positive and negative factors. Strategies are usually developed in several ways, yet only the most optimal is implemented. The optimality itself depends on the conditions in which an enterprise operates, as well as on the conditions that are expected to be, and on the potential of the enterprise (resources and personnel). The study of the theory of financial analysis shows the ambiguity of the approaches which authors come to while studying the concept of financial analysis.

Research background: Our research demonstrates that corporate accounting as a rule contains no frames connected with the disclosure of information about operations on digital platforms and indirect taxes on В2В operations, including tax risks. Purpose of the article: Our research revealed that corporate accounting as a rule contains no frames connected with disclosure of information about operations on digital platforms and indirect taxes on В2В operations, including tax risks. This information can be hidden in some reports, which are usually compiled on the initiative of the company. Methods: We can select information needs of the users as a starting point of raising sustainability of corporate governance. This is why companies compile different forms of reports containing both financial and non-financial information. Country reports reflect different financial, tax, and other indicators of international groups of companies in the countries, where participants of such groups operate (and, if necessary, explanations). At the same time, methodologically country reports are a chance to establish disproportion between the scope of company operations and the amount of taxes paid in different jurisdictions. Findings & Value added: Information about indirect taxes and B2B operations is of inconsistent, unstructured character, making its retrospective assessment both for an individual company and as comparative analysis for a group of companies impossible. We see further development of this issue in research of corporate websites and information disclosure centers for structuring and detailing the information of many companies participating in the B2B sector and developing common approaches to information disclosure.

The article presents the results of a study of the sanitary-microbiological parameters of soils in cedar stands on the example of the Vologda Oblast of Russia. The taxation description of cedar plantations showed that both urban and Siberian cedar plantings in the urban environment and beyond are distinguished by good growth. In the studied objects, the presence of phytopathogenic fungi dangerous for trees was found in soils, such as Aphanomyces, Fusarium, Phytophthora, Pythium, Verticillium, and the presence of saprotrophic fungi with antagonistic properties, such as Mucorales, Clonostachys, Trichoderma, Mortierella, Mucor. Phytopathogenic activity correlates inversely with the activity of saprotrophs-antagonists found in the zone of coexistence. According to microbiological indicators, the diversity of antagonistic fungi with signs of high suppression indicates the well-being of the studied soil samples. Based on the sanitary-microbiological assessment in the studied cedar groves, recommendations were developed and proposed for protecting soils in the cedar stands, such as selective forest protection measures, clearing of litter, and laboratory tests to determine the toxicity of soils that affect the growth and development of cedar stands.

The formation of an urban ecological environment is a local trend of the current time. It is necessary to solve the problems of city landscaping since, at the present stage, the deterioration of the state of green spaces and a decrease in the area that they occupy are observed. The article presents data on the state of tree vegetation in the largest park in Vologda (Vologda Region, Russia). According to the dendrometric assessment results in Mira Park, the number of drawback types in each tree species at a specific diameter of the trunk was revealed. It is worth noting that the most common types of drawbacks in linden trees in Mira Park are mechanical damage and frost cleft. The investigation was carried out based on the “Inventory Survey Procedure for Urban Plantations.” Most often, wood drawbacks in this species occur on the trunk diameters in the range from 40 to 52 cm. Based on the bioecological assessment performed in Mira Park, it can be stated that the highest percentage of good tree health status was found in pine – 67.3%, the highest percentage of satisfactory tree health status was found in elm – 35.7% and the highest percentage of poor tree health status was found in oak – 16.1%. According to the results of the investigation, it can be said that most of the tree plants are in good and satisfactory condition. The highest percentage of poor health status was found in tree species such as oak and poplar. There are such common flaws on tree plantations as mechanical damage, a frozen slot, and a curved trunk. The current situation in the biggest park in the city of Vologda is stable. However, to improve the systematic condition, it is necessary to hold some activities that should preserve and diversify the tree and shrub plantations, as well as help to solve existing problems.