Olkhovaya Т.А., Dokachenko L.V., Paramonov V.B., Panferova A.V.
DEVELOPMENT OF INTERNATIONAL UNIVERSITY ACTIVITIES IN MODERN CONDITIONS: THE ANALYSIS OF FOREIGN AND DOMESTIC EXPERIENCE ^{[№ 2 ' 2025]}
The development of international activities of the university faces a number of challenges. In the context of globalization of educational processes and rapid development of technologies, higher education institutions must adapt to the new needs of students and international partners. On the one hand, there is a need to integrate into the international educational space. On the other hand, it is important to take into account the cultural, economic and political differences of countries. Competition for students in the international arena is becoming increasingly fierce. Universities are constantly looking for the most effective ways to create an attractive educational environment for international students. Our theoretical study showed that in modern conditions, the international activities of universities are transforming from traditional partnerships and academic mobility into an instrument for implementing state foreign policy. Russian universities are faced with the need to adapt to new geopolitical and technological realities, shifting the vector of cooperation towards the countries of the

Gorelik O.M., Paramonova L.A.
INNOVATIONS IN MODERN ACCOUNTING AND TAX LEGISLATION FOR SMALL AND MEDIUM BUSINESS SUBJECTS IN THE SERVICE SPHERE ^{[№ 4 ' 2014]}
The innovations of modern accounting and tax laws influenced on the small and medium enterprises functioning in the service sphere are classified in the article. Simplified procedures are defined during the process of accounting form selecting, formation of the accounting (financial) acts and the tax regime. Various options of accounting organization and reporting, taxation applied by small business entities in the service sphere are offered in the article.