The problem of creating a comfortable and safe environment is a topical issue that requires an interdisciplinary approach in the study of destabilizing factors and risks.
The authors analyzed the factors of creating a comfortable and safe environment, and provided data from a comparative analysis of the state of the natural environment in the Caspian regions.
The purpose of the research was to assess the factors of creating a comfortable and safe living environment for the population of the regions.
The scientific novelty of the study lies in the increase in scientific knowledge, in the substantiation and clarification of the methodology of an interdisciplinary approach to assessing the factors of creating a comfortable and safe environment.
The conducted research allowed the authors to conclude that there are destructive factors in the life support of residents of the studied regions.
The results of the study can be used to solve applied problems, such as creating a comfortable and safe social environment in the studied regions.

The task of promoting business development in the sphere of DMDK turnover and products made from them remains an urgent issue on the economic agenda. The analyzed area is strategically important and is regulated by the state. Like the entire business as a whole, participants in activities related to the turnover of a valuable resource are subject to taxation. At the same time, depending on the chosen form of registration, they enjoy various tax preferences. The abolition of the simplified form of taxation (STS) for the jewelry business (with the exception of silver) led to the legislative adoption of a new form of registration of a small individual author’s business-an artist jeweler. The forms and possible options of regional benefits for jewelers are the purpose of the analysis of this work.

The relevance of the topic under study is due to the significant role of tourism in the economic and social development of the region, which is why there is a high demand for the development and implementation of various projects in this area. The research focuses on the analysis of current challenges and foreseeable prospects in the field of tourism in the Republic of Kalmykia, which is characterized by a unique blend of rich cultural heritage and picturesque natural landscapes.
In the course of the study, the determining conditions affecting the tourism industry of this region were identified. The main difficulties hindering the progress of both tour operators and representatives of local governments have been identified, such as limited financial resources and the lack of a strategic, holistic vision for turning the region into an attractive tourist destination.

From time immemorial, pedagogical activity has been perceived by society as honorable, noble and quite difficult. The payment for any work is expected to correspond to its characteristics, regulated by supply and demand. The issue of remuneration for teachers at all levels is currently an urgent problem due to the existing shortage of teaching staff. The assessment of various types of wages given in this article contributes to the correct choice of the form of motivation on the part of employers, solving the problem of staff shortage.

The article discusses the impact of digitalization on the internal audit process. New technologies being mastered by auditors such as cloud computing, artificial intelligence and blockchain technology are analyzed. New opportunities and obstacles facing auditors in the era of digitalization are identified. Recommendations for the development of internal audit in the digitalization environment are presented.