The current stage of tourism development is characterized by accelerated digitalization, changing consumer behavior patterns, and the growing importance of intelligent logistics solutions. Digital platforms, big data technologies, artificial intelligence, geographic information systems, and online tourist flow management services are becoming key elements of the competitiveness of regional tourism systems. In this context, the development of a digital logistics ecosystem enables the integration of transport, information, service, and management infrastructure into a unified system for sustainable tourism development. This issue is particularly pressing for regions of the Russian Federation with significant tourism potential but facing infrastructural constraints, uneven spatial development, and insufficient digitalization of the industry. This necessitates the development of a strategic model for sustainable tourism development based on the principles of a digital logistics ecosystem and focused on improving the efficiency of regional tourism management.

This article examines the pressing issue of integrating generative artificial intelligence (GAI) into higher education. The author analyzes the transformation of professional competencies in the digital economy and substantiates the need to shift from a policy of «prohibiting» GAI to a policy of «conscious use.» The article presents the results of an empirical study conducted among students majoring in engineering and humanities, identifying key barriers (technological, ethical, and cognitive), and proposes a three-tiered model for developing industrial engineering skills and critically evaluating results.

This article examines the transformation of the educational process for training IT specialists under the influence of the demands of the digital economy. The author analyzes the transition from the classic «instrumental» learning model to an ecosystem-based one based on the integration of cloud technologies, containerization environments, and artificial intelligence. Particular attention is paid to the methodological contradictions between the speed of technological innovation and the inertia of educational standards. A three-tier model for implementing digital tools (basic, project-simulation, and research) is proposed, tested in experimental training. The results present quantitative indicators of the growth of meta-subject competencies and qualitative changes in the structure of students' project-based activities. Promising areas for the development of pedagogical design in IT education are outlined, including the use of LLM agents as teaching assistants, and the key economic costs of this process.

The relevance of the research is due to the significant territorial disparity of digitalization in the Russian Federation, where agrarian regions with low population density and a subsidized budget are in the most vulnerable position. The purpose of the work is to identify and systematize the key risks of digitalization of the economy of the Republic of Kalmykia based on a comparison of planned and actual indicators of program documents. The methodology includes system analysis, content analysis of program documents of the Republic of Kalmykia and the Russian Federation, statistical processing of Rosstat data and industry reports. As a result, it was found that extra-budgetary financing of digitalization for 2022–2024 amounted to 0 rubles in all industries, the target output of IT specialists was achieved by 23% of the plan, and the agro-industrial complex – the basic industry of the region (11.1% of GRP) – received 7.2% of the total funding. The scientific novelty lies in the transition from declarative assessments to measurable quantitative indicators for specific sections of program documents. The practical significance lies in the possibility of using the results in adjusting regional digital transformation programs for 2026–2028.

The study utilized various methodological approaches, including a systems approach and scientific research methods and techniques, including the abstract-to-concrete approach. To assess the effectiveness of digital technology implementation, a legal approach is used, based on the premise that the use of digital technologies contributes to the information security of municipal property. A municipality has the right to create and use new digital technologies to secure municipal property.

The article examines the theoretical and practical aspects of the development of social tourism in the Russian Federation as a strategic direction of state socio-economic policy. Based on the analysis of statistical data and regulatory documents, the positive dynamics of domestic tourism is revealed, systemic problems are identified and ways to solve them are proposed. Special attention is paid to mechanisms of state support, including the system of social certificates, regional practices of organizing accessible recreation for socially vulnerable categories of citizens, as well as the development of children's, youth, inclusive tourism and tourism for senior citizens. The necessity of a systematic approach to the development of social tourism as a factor of improving the quality of life of the population and sustainable development of regions is substantiated.

This article examines the economic aspects of using information technology in student professional training, using the Republic of Kalmykia as an example. It analyzes current labor market requirements for IT specialists, including the shift in demand toward industry expertise and artificial intelligence skills. It examines the region's digital infrastructure and ongoing education and training projects. Key challenges and prospects for integrating IT into the educational process, taking into account regional specifics, are identified.

This article examines the issues of financial modeling and risk management in investment projects to create agro-industrial parks. Based on an analysis of the existing Agro-Teg agro-industrial park in the Republic of Kalmykia, approaches to assessing the economic efficiency of such projects are examined, key risks are identified, and methods for mitigating them are proposed. Particular attention is paid to comparing the planned indicators incorporated into the financial model with the actual performance of the management company and park residents. The paper substantiates the need to integrate stress testing and scenario analysis methods into the financial modeling system for investment projects, which improves the reliability of forecasts and ensures the financial sustainability of projects at all stages of their implementation.

This article examines the issue of spatial polarization in the socio-economic development of rural areas, using the Republic of Kalmykia as a case study. Through a comprehensive analysis of trends in demographic indicators, the financial health of organizations, investment activity, and the state of the agro-industrial complex from 2021 to 2025, the authors identify a persistent trend of resource and economic activity concentration within a few key districts. The study demonstrates that inter-district disparities are intensifying due to unequal access to investment, varying adaptive capacities among economic entities, and demographic contraction in peripheral districts. An approach to the typology of rural areas based on integral indicators of socio-economic development is proposed.

The review gives a positive assessment of the textbook «Budget Accounting and Reporting. Workshop,» edited by Professor N.G. Gadzhiev. The publication's relevance is noted, due to the transition to federal public sector standards and the new chart of accounts (2024–2027). This manual is distinguished by its practical focus, systematic presentation, assignments based on real business transactions, and a separate chapter on common errors and violations.