Digitalization and transition to a new technological structure bring humanity to another level of development. The changing technological structures, industry and society progress, enhance the importance of improving the university development model. The existing management system and infrastructure in universities are often outdated and unable to ensure their competitive and adequate functioning. Hence, the need to improve the processes of using the university infrastructure through digital technology. The composition and range of the resources should also be reviewed and supplemented with new components.The purpose of this work is to reveal the principles and requirements for improving the university infrastructure using digital technology.The methodology is based on modeling the university management system, with the concept of infrastructure logic as a core, meant to include new elements in the university management infrastructure: university stakeholders, cultural values, investments and translation.The management model transformation implies a transition from structural to infrastructural approach, from infrastructure management to managing the infrastructure logic. The digital network platform incorporating the information on all the infrastructure facilities, their status, will provide effective user access management to each university resource.The recommendations formulated to improve the university infrastructure using digital technology will make higher education more effective.

In connection with the development of transforming the economy, the need for forecasting and analyzing the consequences of managerial decisions becomes more pressing. To substantiate and evaluate such decisions, a tool for prospective analysis of financial statements of companies is used. In recent years, the content and structure of a company's financial statements have undergone significant changes. With the development of economic relations, the principles of organization and methodology of accounting and reporting are also dynamically changing. The issues of reforming financial statements of a company are constantly discussed at international congresses of accountants and other professional forums. The purpose of the study is to improve the concept of preparing financial statements of a company as an information base for taking decisions in a transforming economy. As a result of the research, the economic essence of company's financial statements is substantiated from the point of view of an integrated approach; the importance of financial statements of an organization for effective management is determined; the main financial and non-financial indicators are systematized; it is proposed to introduce a mandatory requirement for disclosure of non-financial indicators in the corporate reporting system; proposals have been elaborated to improve the methods for analyzing financial statements as a tool for managing a company.

Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

This article presents a dataset for calculating the index of inclusive growth in the regions of the Russian Federation, estimated on key and institutional foundations of the performance of inclusive development. The authors of the research used the methodology of the World Economic Bank and the World Economic Forum, based on a comparative analysis of key and institutional indicators of the performance of territorial entities, which they adapted to the socio-economic features of the regional division of Russia. For the purpose of formation of a dataset was executed assessment of the inclusive growth index for 26 regions of the Russian Federation, it allowed to define the strengths and weaknesses of the inclusive development of each region of the Russian Federation. The dataset can be useful in the formation of strategic programs of inclusive development.