The goal of any financial institution is to make profit. To date, credit institutions receive the main profit from interest and commission income. Interest income is mainly formed by issuing loans to individuals and legal entities. Commercial banks must constantly analyze the loan portfolio in order to maintain its “quality”. The main criterion for the success of a credit institution is the quality of the loan portfolio, since the quality of the loan portfolio determines how effective the work in the credit institution will be. This article analyzed the loan portfolio of a private credit organization Joint Stock Company “Expobank”. The study was based on federal acts, by-laws, regulations of the Bank of Russia, as well as statistical and financial reporting of Expobank JSC. The main indicators are analyzed that give an idea of the quality and dynamics of changes in the loan portfolio for the period 2019-2020. The overdue debt of the loan portfolio was considered, as well as the main coefficients of the loan portfolio were calculated, which show the share of risk: total credit activity, use of borrowed funds, doubtful debts, and others. Measures are given to minimize risks and increase the level of income of a credit institution. Since the degree of development of a credit institution largely depends on the quality of the loan portfolio.

   The socio-demographic situation in the Russian Federation is in a state of crisis. This is evidenced by the natural decline and, as a result, a decrease in the population, including the working age; a decrease in the number of women of childbearing age; and a number of other negative factors. A similar trend is observed in many regions of the country, where there are similar dynamics of the main socio-demographic indicators. In the Republic of Sakha (Yakutia), one of the largest by territory, but with a smaller population density, the study of the socio-demographic situation acts as one of the main prerequisites for the socioeconomic development of its municipal districts, predetermines the need for the management concept for population data. Of particular relevance is the consideration of the characteristics of the socio- demographic situation in specific municipalities for planning the socio-economic development of the region.

   The purpose of this article is to assess the current demographic situation in the municipal district “Ust-Aldansky ulus (district)”.

   The article presents the theoretical foundations of the socio-demographic situation, assesses the current socio-demographic situation in Ust-Aldansky District of the Republic of Sakha (Yakutia), identifies patterns in the dynamics of the population size and structure, the main problems and possible directions for their solution.

   Studying the influence of certain factors on the change in the level of pay, as the main source of income for the population, is relevant in the context of a developing market economy; moreover, it is of significance in the context of the occurrence of the epidemiological situation due to the emergence and spread of the coronavirus infection COVID-19. The spread of the coronavirus infection in Russia has led to a number of restrictive and preventive measures: the introduction of a lockdown, transfer to a remote work model, organization of vaccination, etc. The restrictive measures forced a number of businesses to either suspend or stop their activities, which led to increased unemployment rates in almost all regions of our country and, as a result, decreased levels of income and pay. The main hypothesis of the study is the influence of the epidemiological factor (spread of Covid-19 coronavirus infection) on the nature of the relationship between unemployment and pay. The empirical base of the study was data on unemployment rates and average salaries and wages by regions of the federal districts of Russia in the period 2018-2020. Correlation analysis tools served as the main research methods, which allowed us to identify the direction and closeness of the relationship between the studied indicators. The use of Student’s t-test confirmed with a probability of 0.95 the statistical significance and reliability of the correlation coefficient only for 2020 indicators. The correlation analysis confirmed the hypothesis about the impact of the pandemic on the nature of the relationship between unemployment and pay. During the spread of the pandemic, an increased rate of growth in unemployment led to a slowdown in pay growth, which corresponds to the concept of the Phillips curve. The correlation analysis revealed the reverse direction of the relationship between the indicators. The closeness of communication increased precisely during the spread of the pandemic, and it was most clearly observed in two federal districts: the Urals and the Siberian ones. The research materials can be used by government bodies for designing effective mechanisms for economic development under the epidemiological factors influencing the state economy.

   The problems of reproduction of mineral resources currently remains relevant. At the same time, the amount of financing in terms of reproduction of certain types of solid minerals, common minerals, groundwater, does not always allow performing the appropriate prospecting and exploration work in the required volume. In this sense, a very significant resource for information support of the subsoil use process is already available reports, protocols, review documents on the state of the mineral resource base of a particular region and at the state level. A significant number of such information resources, their disparity in terms of data formats, architecture, and presentation features practically does not allow manual analysis and
selection of the necessary information. In such conditions, an alternative option is the use of automated tools for working with geological and economic information. A fairly common tool for solving the task, however, in other subject areas, is the use of the mechanism of ontological engineering. The ontology allows detecting hidden dependencies and relationships of elements in the presence of a detailed description of existing facts based on the rules of descriptive logic.

   The purpose of this work is to study certain methodological aspects of formating an ontological model in relation to the process of reproducing mineral assets.

   It is well known that the Republic of Sakha (Yakutia) is the most isolated and hard-to-reach region of the country, with over 80 % of the territory not having year-round ground transportation. At the same time, the stable functioning of the road transport infrastructure in comparison with other modes of transport – rail, river, and air – remains the main condition for ensuring the connectivity of the territory, sustainable living of the population in most districts of the vast republic. A distinctive feature of the regional road transport infrastructure is the presence of seasonal winter roads, usually arranged on rivers and lakes, a dense network of which takes place in every district, including the Arctic Yakutia. Despite the obvious positive changes in recent years in the construction and repair of the roads and bridges in Yakutia, the transport infrastructure is still underdeveloped, the significance of winter roads remains and will continue to do so; therefore, taking into account the regional characteristics, a research on improving the road transport infrastructure is relevant.

   The purpose of this article is to substantiate recommendations regarding the improvement of the regional road transport infrastructure in the Republic of Sakha (Yakutia).

   The article describes the characteristics of the region’s highways, highlights the role of seasonal winter roads in the infrastructure, and gives recommendations on the formation of an information base for making managerial decisions.

   In the article we discuss the social aspect of the work of firefighters in the Republic of Sakha (Yakutia). As a result of the administrative reform of January 1, 2005, the State Fire Service was divided into federal and regional fire services. As well known, the Republic of Sakha (Yakutia) is one of the fire hazardous regions in the Russian Federation. The unprecedented forest fires of recent years have forced the country’s leadership to take several preventive measures. This led to a significant increase in the financing of firefighting agencies, among which the social insurance system for firefighters plays an important role. The comparative analysis of wages and social benefits of employees of federal and regional firefighting services of the RS(Ya) showed significant differences both in wages and in social benefits, including pensions, housing, healthcare benefits, etc. The current legislative act guarantees the provision only to employees of the Federal Fire Service. To date, the lack of legal acts regulating the provision of social guarantees to firefighters at the regional level is a “blank spot” in the legislation. The establishing the equal social insurance system for federal and regional firefighting services, would help preserve the labor potential and increase the efficiency of the work.

   Since 2020, the author has been participating in the study “Education in the context of coronavirus: big data as a tool for measuring society’s response” as part of a project of the Ministry of Education and Science of the Russian Federation. Based on the analysis of messages in the social network VKontakte, this study is aimed at identifying the key problems of the student community in the framework of the educational process by higher educational institutions. A subjective assessment of problems of an organizational, educational, social nature is revealed, based on textual analysis of messages with the construction of a cloud of keywords and semantic graphs that display relationships between keywords, as well as on determining the emotional tone of messages. The analysis is carried out using the DSML PolyAnalist class platform. This article presents the results of a study of the financial situation of students for two academic years (2020-21 and 2021-22). As a result of the text analysis, main thematic categories related to the financial problems of students were identified. The comparison of the tonality of statements showed that the identified problems are relevant for the entire period of the study; however, over time, the assessment becomes more neutral, the focus of tension shifts to other objects. Yet the problems identified in the first year are ongoing, new ones are added to them, and their solution is not always timely or depends on the educational institution.

   The research topic is relevant for the Russian economy in the conditions of sanctions, when the risks of a deteriorated socio–economic situation in the municipalities of the Republic of Sakha (Yakutia) are increasing, including due to demographic factors.

   The purpose of the study is to analyze the risks of a deteriorated demographic situation in the urban settlement Berkakit, Neryungrinsky District, Republic of Sakha (Yakutia)”, which is a large transport and logistics hub serving the enterprises of the coal mining industry of the South Yakutia complex, and in general the entire region.

   A statistical analysis of the dynamics of the main demographic indicators of the settlement of Berkakit for 2017-2021 was carried out. Conclusions are drawn that the risks of a deteriorated demographic situation in the urban settlement remain due to the aging of the population, low fertility rate, high mortality rate, lack of natural growth, and a high coefficient of demographic burden on the able-bodied population. A factor that can improve the demographic situation in the village is the positive migration balance that has arisen with a predominance of working-age citizens, caused by the beginning of a new stage of growth in coal production in the deposits in Neryungrinsky District. At the same time, the predominance of indicators of intraregional migration from other regions of the Republic of Sakha (Yakutia) has become a feature of the regional structure of the incoming migration flow. The results of the research conducted by the authors of the article can be used in the development of programs for the socio–economic development of urban settlements in the Republic of Sakha (Yakutia).

   The Republic of Sakha (Yakutia) is one of the old industrial regions of Russia, with the first gold mines starting to appear in Southern Yakutia in the early 20th century. Today, the gold mining industry is one of the strategic sectors of the country’s economy, therefore, the study of its condition is especially relevant at the present unstable time caused by recent events in the world economy. The Republic of Sakha (Yakutia) is home to large gold deposits: Nezhdaninskoye, Kuchus, Kuranakhskoye ore field, Gross, Tabornoye, Tokko, Badran, as well as placers of the Bolshoy Kuranakh River, located in the South Yakutian, Upper Indigirka, Allakh Yun, Kular and Adychan gold-bearing areas, which are currently being developed by large gold mining holdings of the country: PJSC “Polyus Gold”, JSC “Polymetal”, Nord Gold, PJSC “Vysochajshij” (GV Gold), etc.

   The purpose of this article is to identify the problems and prospects of sustainable balanced development of the industry based on the analysis of the current state of the gold mining industry in the Republic of Sakha (Yakutia).

   To achieve the goal, the following tasks are set: an analysis of the mineral resource base of ore and placer gold; the structure of the gold mining industry in the region; research of the resource potential of the main subsurface users; structuring the problems of sustainable development of the industry by mineral, economic, institutional, organizational and environmental components. The research uses the methods of factor, system and dynamic analysis based on official regional statistics, industry and production data of gold mining enterprises. The article contains a rating of gold-mining municipal districts of the region, as well as large ore deposits. The problems of sustainable development of the gold mining industry are identified, as well as objects of the near and future prospects, a forecast assessment of gold production in the region is given.

   Currently, there is a growing interest in the exploration of the northern territories on the part of the state, which is expressed in the development of the regulatory framework for programs aimed at creating favorable conditions for the development of the northern and Arctic territories of the country. At the same time, the existing problem of fuel and energy supply plays an important role in the socio-economic development of the northern regions. The article presents the results of the analysis of trends and peculiarities of transformation of the main approaches to the definition of the concept of “oil product supply” for hardßto-reach territories of the northern districts. The provision of fuel and energy resources for the territory of Arctic and northern settlements in a transitional economy is characterized by numerous infrastructural and systemic problems. In order to determine the established factors and features of the management of the oil products supply system for the territories of the northern regions, the authors identified the main stages of reforming the fuel supply system for the territories of the North of Russia. The lack of a unified approach in the management of the oil products supply system leads to the emergence of risks of delivery disruption and threats to the energy security of settlements. Within the framework of this article, the results of the analysis of the increasing role of the state in the field of improving the system of providing petroleum products and strengthening its system-organizing and system-forming functions are presented. The authors identified the main problems of the organization of the “northern delivery” of fuel and energy resources, including petroleum products.

   Modern ideas about the Arctic are being transformed, now it should be considered as a region that has not only geopolitical and geo-economic, but also socio-cultural, tourist and recreational significance. With the development of various spheres and types of tourism, it became necessary to search for or create new attractive destinations. Arctic tourism opens up opportunities for the effective use of diverse natural, socio-economic potential, cultural and historical heritage, and the involvement of local communities in economic processes. This article identifies the features characteristic of the Arctic that affect the tourism industry, the dominant segments of the tourism market, and both positive and negative economic consequences of tourism development in the Arctic territories. Tourism in the North of the Russian Federation is developing quite steadily, but unevenly, incomes from it are very small compared to other northern states; however, there are enough opportunities to improve the current situation with proper planning, which should be based on the results of scientific research, as well as a comprehensive improvement of infrastructure northern territories. In addition to the remoteness and size of the territories of the northern regions and their harsh climatic conditions, the main obstacles to increasing the attractiveness and full development of Arctic tourism in the Russian Federation are the underdevelopment of infrastructure, the high cost of tourist services, the lack of information about available proposals, and weak interest from investors and management structures. Overcoming at least some of these problems and restrictions will have a positive impact on tourism activities and stimulate the development of entrepreneurial activity in this area.

   The assessment of the financial condition of a company is carried out taking into account external and internal factors that have an impact on the final financial result. External factors include macroeconomic indicators, the state’s fiscal policy, the level of development of financial markets, and the presence of a competitive environment. Internal factors include the effectiveness of financial resource management, their direction of use and spending. As a result of the analysis, the effectiveness of financial resource management, its liquidity and profitability is revealed.

   The purpose of the study is to conduct a factor analysis on the example of “LORP PJSC, which provides transport services for the delivery of goods to the Russian northeast.

   To achieve this goal, it is necessary to solve a number of issues related to the calculation of the impact of absolute liquidity and return on capital on the financial condition of the company, and the formation of the conclusions arising from it. The last three years preceding the reporting period were taken as the study period, allowing to assess trends in the change in the financial position of the company. According to the results of the study, a negative trend in the calculated indicators was revealed, which inevitably leads to the risk of bankruptcy. Thus, the implementation of effective financial management largely depends on the conduct of high-quality financial analysis, which makes it possible to avoid the likelihood of an insolvent situation and eliminate negative trends. Rational application of the results of the analysis will allow the company to achieve a stable financial position and maintain its position in a competitive environment.

   The article presents the results of a study of the financial well-being and problems of students during the pandemic in the context of distance and hybrid learning formats using data from students’ digital footprints in social publics. The study was initiated by the Ministry of Science and Higher Education of the Russian Federation to assess the mood of Russian students in the conditions of distance and hybrid learning format and implemented by the Consortium of Big Data Researchers. The empirical basis for the study was the data of social networks with a total of about 3 million posts and comments taken from 9,187 official and unofficial publics of 679 higher educational institutions of the Russian Federation, the participants of which were students of Russian universities. The period of the 2021-2022 academic year was chosen as the analyzed period; therefore, the download of data from the social communities of universities was carried out for the period September 2021 – July 2022. Preparation of data for the analysis included downloading data from social networks, selecting relevant messages, identifying categories and thematic stories, and determining the tone of messages. Based on pre-loaded community messages using specialized software (Polyanalyst, machine learning libraries, Yandex.Toloka crowdsourcing platform), all messages were tagged according to the relevance of the topic under study, which made it possible to further systematize messages by topic and tone. The content of the analyzed relevant messages made it possible to single out four main thematic categories, such as scholarships and material assistance, the cost of educational and additional services, the possibility of obtaining additional income, and miscellaneous. In the thematic category of issues of scholarships and financial assistance, thematic topics were highlighted on the amount and timing of payment of scholarships and financial assistance and on the procedure for calculating scholarships. In the category of messages on the cost of basic and additional services, thematic stories were highlighted on the price and quality of educational services, the return of tuition fees in a remote work format. In the category of messages about the possibility of obtaining additional income, students talked mainly about the size of the scholarship and the delay in payments, as well as the need to look for additional sources of income. In the Miscellaneous group, low-frequency messages on various thematic topics were considered. The tone of messages in which students expressed their opinions and assessments was predominantly neutral, but negative tone dominated at the beginning of each academic semester, positive tone had a low frequency among messages. The results of the study, based on a sample of data from the social network VKontakte for the analyzed period, revealed a number of systemic problems and indicate the need for students in state financial support, can serve as a rationale for monitoring and analyzing the emergence / development / withering away of problems and issues in the field of students’ financial condition.

industries in Yakutia. The objective reasons are the harsh climate, long distances and underdeveloped infrastructure. These circumstances are exacerbated by the lack of economic incentives for the introduction of energy efficient technologies and measures in the public sector, housing and utilities infrastructure systems. The analysis showed that in recent years in the republic much attention has been paid to the development of public utilities, national and municipal target programs have been developed and implemented.

   The object of the study is the municipal formation of the urban settlement ”Berkakit settlement”, Neryungri District, Republic of Sakha (Yakutia).

   The goal of the study is to analyze the communal infrastructure of the urban settlement, identify key problems and ways for further development.

   For a general assessment of the level of development of public utilities, the main indicators for the period from 2017 to 2021 were considered, including the number of population, housing stock, volume of heat energy consumption and others. The study used the system approach, methods of structural analysis and statistical methods.

   The article is devoted to the historical significance of culture, its scholarly measurements, generalizations, analysis of values. Particular attention is paid to the definition of the essence of culture at different times. From an evolutionary view of culture to a normal method of adapting and creating a social environment through culture. Initially, the term “culture” was used to refer to the process of forming a person’s personality through learning. The ancient Greeks defined this test with the concept of “paidea”. In this context, a cultured person is defined as one who has succeeded in assimilating the knowledge and values transmitted in society in order to translate them into personal qualities. The definition of culture has undergone dramatic changes and the article mentions certain historical events in England and other countries, explaining the interpretation of the term culture in the context of the formation of man in general. The history of science has always emphasized the special role in the interpretation of the term “culture” in the writings of E. B. Tylor and Matthew Arnold. The first is the founder of cultural anthropology, and considers culture as “as a holistic way of life”, the second attaches importance to the study of the value of the humanities in higher education and believes that this should be strived for. In addition, the Chinese “inspired” version of the originality of culture is considered. Philosophers and sociologists have worked diligently to overcome social Darwinism, and now view each culture as valuable in itself and not in relation to another culture. This is cultural relativism. In modern times, there were all sorts of ideas and classic works concerning the features of language, history and political philosophy. And the wise reasoning of I. Kant that a person considers cultures not as a break with nature, but as a development of the specific nature of man. And this is the path to an enlightened humanity.

   Forms of tourism associated with risk and danger are now dynamically developing cultural industries all over the world. The article is devoted to the coverage of the history of tourism in the Republic of Sakha (Yakutia), which in one form or another were associated with danger and risk, but were practiced before the emergence of extreme tourism as a sustainable practice. Based on the Kagan’s concept of systematic understanding of cultural phenomena and the Roger Caillois’s play theory, extreme tourism is understood by the author as a type of tourism based on gaming activities associated with risk and danger and gained its popularity in the conditions of man-made civilization. Based on historical and historical-narrative methods, the article is the first attempt to illuminate the history of Yakutia in the light of studying extreme practices. For the first time, attention is paid to interesting, but not reflected in the history of the region, facts of visits to Yakutia by famous foreign travelers of the past. The study of the prehistory of extreme tourism is also actualized by the fact that in modern forms of extreme sports, people often turn to recreating and imitating events and practices of the past in order to give a value attitude to modern forms of extreme activity. Therefore, the background of extreme tourism can be used to develop new routes, as well as for marketing purposes to attract an extreme tourist and to legendize tourist brands of the Republic of Sakha (Yakutia). The article is written on the basis of the author’s thesis research.