PurposeThe purpose of the article is to develop a new institutional approach to build the social market economy, which would allow balancing traditions and innovations, stability and technological progress in view of the specifics and priorities of the national economy, based on which regional models of social management will be built. The research study is performed to develop new institutional approach by the example of modern Russia by determining the institutional matrix of social management in economies of the regions that achieved the highest progress in formation of the social market economy.Design/methodology/approachThe authors use the proprietary methodology of evaluating the level of sociality of state management in region's economy, which includes the estimate formula and the scale for qualitative treatment of the results. The research subjects are top ten regions of Russia listed in the quality of life index in the year 2019.FindingsThe authors determine the regression dependence of the sociality index of state management in region's economy on the selected factors and compile the equation of multiple linear regression, as well as determine the optimal influence of the factors on state management of region's economy for increasing its sociality to the maximum level possible.Originality/valueThe specifics of building the social market economy in Russia are determined. Based on the established national peculiarities of the social market economy in Russia, the institutional matrix of social management in the Russian regions' economy is developed and it allows for optimal balance of stability and sustainability with innovations and digitalization.

The paper focuses on the concept of “smart city”, its main approaches, and essential features. The authors state that the concept is still not well defined and there are many perspectives on it in the scholarly literature. The total of five essential characteristics of “smart cities” are discussed: “smart environment”, “smart economy”, “smart mobility”, “smart management”, and “smart people”. The authors also review the necessary infrastructure a city should have in order to be considered “smart”.

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The article deals with the growing problem of training personnel for the new economy and social life in Russia, focused on achieving sustainable development of urban areas. We consider the main directions of training future specialists in the field of urban development, relying on the Russian and world experiences.

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Стоимость активов ежегодно подвергается изменениям. Так, по основным средствам на каждую отчетную дату определяется новая балансовая стоимость, которая вытекает из первоначальной стоимости, скорректированной на сумму амортизации и возможных убытков от обесценения. Сложность определения новой балансовой стоимости основных средств возникает из-за определения того, есть ли возможное обесценение актива. Предприятие должно отслеживать ежегодно, есть ли обесценение, произошло ли реальное снижение стоимости, как именно оно повлияет на показатели финансовой отчетности, каков будет исход управленческих решений. Обсуждаются значение понятия «обесценение» и методики обесценения различных активов.