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The article reveals the features of teaching courses on entrepreneurship, in accordance with the regulatory and methodological support of the Russian educational system, where entrepreneurship is not recognized as a separate area of professional activity. The author offers a possible explanation for this situation, focusing on the principles of modeling vocational education programs. The article reveals the difference between management and entrepreneurship, as well as training programs for "Management" and "Entrepreneurship". The author recommends to approve "Entrepreneurship" as a separate and independent direction of professional training. The key approach to teacher behavior in the educational process is revealed in the article using the concept of value used in entrepreneurship. The teacher's value-based learning approach is to provide the learner with more value in the learning experience than the cost of the learning to the learner. This concept is the opposite of cost- cutting business tactics Separately, the article reveals the problems of education transformation associated with the development of the digital environment. There is a decrease in the value of knowledge and an increase in the value of skills and abilities. For the implementation of entrepreneurship teaching programs in the educational process, more attention should be paid to practical exercises. Author shares his own experience in teaching entrepreneurship courses for bachelor and college programs in the Russian Federation. Separate practical tips for organizing and conducting online classes will help teachers, who face the same types of tasks, that is, for example, teachers, who implement disciplines through online means in accordance with the regulatory and methodological support of the Russian educational system.

This article is devoted to competitive competencies in entrepreneurship as the results of training in the programs of entrepreneurial education in the master’s program. This unique area of expertise is critical to success in entrepreneurship, but is still not enough researched and classified. Modern methods of teaching entrepreneurship are based on a competence-based approach to the study of professional entrepreneurial competencies, the purpose of which is to consistently master a certain set of necessary entrepreneurial competencies. The article examines the existing approaches to competition when considering the classification of competitive competencies related to entrepreneurship, and also determines the place of competitive competencies in the composition of entrepreneurial competencies. The author’s classification of professionally significant entrepreneurial competencies for various levels of higher education (bachelor’s and master’s degrees) is given, which should be structured into professional, general professional, universal competencies, as well as other competencies (industry, regional, etc.). The features of teaching entrepreneurial competencies at the master’s level are determined. The unique experience of studying and development of entrepreneurial competencies on the graduate level and appropriate methods to effectively develop competitive competence in two stages is described: first, to develop core competencies , namely: competence in various types, methods and styles of competitive actions; competence in competitive positioning; competence in the management of competitive actions; competence in compliance with antitrust laws; competencies in the selection and management of competitive status, and then specific competencies in the development and implementation of competitive strategy and tactics of competition.

Training Russian entrepreneurs capable of generating the innovative approaches to the implementation of national and federal projects is an important task for increasing the efficiency of the economic system in the foreseeable future. Teaching entrepreneurship in secondary school and the development of entrepreneurial competencies among schoolchildren, starting from grades 6-7 in Russian secondary schools, is a necessary stage in achieving that goal. The authors have analyzed the current experience and the first results of the implementation of the pilot educational project “Small Academy of Economics, Finance and Law” that was implemented by the teachers of the Institute of Social and Humanitarian Education of the Moscow State Pedagogical University in early 2020. The target audience of this project was school students of grades 7-9 of educational institutions of secondary education in Moscow. The article reveals some didactic aspects of the entrepreneurial education and promising directions for improving the process of teaching entrepreneurship, taking into account the specifics and capabilities of secondary schools. The main methods used in the present study were methods of observation, conversation, synthesis, expert assessment. As a result of the analysis of the experience of teaching entrepreneurship in secondary school conclusions about the advisability of using the system-activity approach and contextual approach to organizing the cognitive activity of the school students were drawn by authors. To improve the educational process the authors have proposed to develop a standard program of entrepreneurship for the extra-time activities for educational organizations of secondary education and educational guidelines for teachers and schoolchildren. The article emphasizes that the experience of that project should be replicated as part of the interaction of universities and educational organizations of secondary education in all subjects of the Russian Federation.

The article provides a substantiation of a model for diagnosing a propensity and aptitude for doing business, which is based on the functional theory of entrepreneurship. The content of any entrepreneur’s activity is based on an entrepreneurial resource, with the help of which business owners gain competitive advantages. By becoming effective participants in business processes, they must ensure and maintain the effectiveness and competitiveness of their business; be able to establish business communications for the organization of production and sale of goods; provide services and perform the necessary work related to labor functions. However, the uniqueness of an entrepreneur’s activity lies in the fact that in this profession, an entrepreneurial resource is combined with natural entrepreneurship, which, under equal conditions for doing business, will allow a person not only to be financially successful, but also to use his personal potential as efficiently as possible. The authors proceed from the hypothesis of natural entrepreneurship, which underlies any business. A diagnostic test has been developed that allows at the early stages of career guidance to determine the integral meaning of entrepreneurship, including cognitive, motivational and emotional-volitional prerequisites for doing business. The authors, using the method of expert assessment, identified parameters that are professionally significant characteristics and satisfy the functions of business, reflect the personal qualities and tendencies of people to engage in entrepreneurship differentiate schoolchildren by the parameter “entrepreneurship” in the early stages of career guidance. And also, they allow diagnosing the most important personal characteristics, that determining the entrepreneurial professionalization of schoolchildren in the process of teaching entrepreneurship.

The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development of special tax systems, but the competitiveness of the professions offered by the tax legislation is not taken into account. The authors determined the purpose of the study: the expediency of using the professions specified in the tax legislation to provide services for personal, domestic and (or) other similar needs, For this purpose the following tasks were solved: the place of the NDP in the aggregate of all existing special tax regimes of the Russian Federation was considered; a comparative analysis of the application of taxation of self-employed citizens in Russia and abroad, in particular, in Germany, is carried out. The study uses methods of statistical observation, comparison, and analysis. It is revealed that during the period of use of the NDP, although the number of entrepreneurs has increased, but budget revenues are insignificant. The comparison of the lists of professions showed that the professions allowed for use by self-employed citizens (freelancers) in Germany differ from the Russian ones established by law: they are competitive in the economy. Self-employed citizens must confirm their professions with diplomas, belong to professional associations, associations, be sure to study at advanced training courses, compete with an employee. The analysis of the reasons for the use of the NAP regime by individuals in Russia showed that professional activity within the regime is forced and is aimed at obtaining additional, rather than basic, earnings, as in GermanAs a result of the study, it was found that the professions specified in the legislation of Russia are not competitive. It is proposed to change the list of NPA professions taking into account special professional education and competitiveness in the labor market.

The subject area of the article is the work of a modern organization to counter the threat of corruption from its officials. Persons Specific forms of implementing corruption threats in the commercial, financial, production, technological and personnel areas of the business entity are specified, their negative impact on market positions is determined. The thesis is argued that the degree of protection from the threat of corruption by its own persons is rightfully considered as an additional competitive advantage of any subject of professional entrepreneurship or, accordingly, its competitive disadvantage. The concept of a “workplace with a corruption component” is disclosed and their list in a modern commercial organization is specified. Personal qualities and other characteristics of a candidate for employment or an employee already in the staff are determined, which exclude the possibility of replacing such workplaces. Recommendations are formulated and argued for the introduction of four groups of HR technologies implemented within various areas of the corporate personnel management system and ensuring effective prevention or prompt identification of relevant threats in order to acquire additional competitive advantages for the subject of professional entrepreneurship. The first group of technologies is used in the process of selecting candidates for replacement of jobs with a corruption component. The purpose of their implementation is to identify individual characteristics, the presence of which calls into question both the overall loyalty of the applicant and its “anti-corruption stability.” The second group of technologies involves the prevention of corruption through the use of special tools for the economic motivation of personnel. The third group of technologies provides the possibility of both prevention and detection of the threats under consideration and involves the use of special control procedures when concluding business contracts and contracts for a large business size of a particular organization. Finally, the fourth group of technologies is used to monitor the activities of employees replacing jobs with a corruption component.

This article is devoted to the description of the competitive environment of the educational system of higher education. The directions and forms of competition of Russian universities are revealed in accordance with the constructive theory of competition. The article describes the classical theoretical directions of competition: product, industry, intersectoral, and inter-product competition. Product competition is the competition between manufacturers of interchangeable goods in the same distribution channels. It is a rivalry between competing product brands for distribution, otherwise known as trademark competition. Industry competition is the competition between producers of goods using homogeneous, interchangeable resources. In fact, this is competition for resources between producers of one sector, while there may be no product competition in distribution and sales. Inter-product competition is the competition between substitutes from different industries, that is, between representatives of different industries - manufacturers of products that satisfy the same need. Cross-industry competition is the competition of corporate brands in marketing, the general competition of all brands to attract the attention of a certain segment of consumers. The article shows that all four directions of competition appears in their forms in the activities of Russian universities. The specific forms of competition between Russian universities are revealed. Competition among universities appears in different forms: for social authority and influence; for statuses, titles, and prestige; for exclusive intellectual property, massive data sets, and computing power; for the talents of students; for the talents of teachers; for budget funding; for grant, competitive financing; for donations and endowment funds. Special attention is paid to the forms of competition within partnerships and cooperation between universities. In this form, the bargaining power is used in the distribution of value between the participants in the partnership.

The article examines the issues of increasing the efficiency of involving Russian youth in entrepreneurship on a professional basis. The possibilities of creating a professional standard for an entrepreneur and the formation of its content are analyzed. For the first time, a substantiation of the specifics of professional entrepreneurship inherent in the 3rd level of entrepreneurial qualifications is given. The author provides the rationale for the functional map of the professional standard of an entrepreneur with the third level of professional qualifications. For the first time, it is given a detailed substantiation of the labor functions of entrepreneurs for the current business, creating their own business, conducting start-ups of new business projects, qualitative and quantitative business development, stopping entrepreneurship up to the liquidation of their own business. It is substantiated that the listed functions are of a labor nature and are characteristic exclusively for entrepreneurship as a special type of professional activity. It is proved that the solution of entrepreneurial problems constitutes the active basis of the content of entrepreneurship as a type of professional activity. The content and objects of labor knowledge and skills necessary for the implementation of labor functions inherent in entrepreneurship as a type of professional activity and the performance of labor actions in entrepreneurship are revealed, which is essential for the formation of the planned results of entrepreneurship learning.

According to the modern theory of corporate finance, the goal of managing the company’s finances is to maximize the market value of the business, which is also an opportunity to increase the competitiveness of the business. Аnalysis of price-forming factors of business value is the basis for making effective financial decisions by management. This article is devoted to the analysis of the impact on the business value of the business reputation of the company’s executive body and members of the board of directors. This analysis is also related to corporate governance review of the business, as it is within the framework of corporate governance examines the relationship between management and owners of a company and its impact on business value. The aim of the research is to develop a methodology for accounting for the impact of the business reputation of the executive body of a joint-stock company on the value of its business. The objective of the research is to identify criteria for assessing the impact of the business reputation of the executive body and a member of the board of directors of a joint-stock company on the business value. Research is based on a general scientific methodology, which provides for the use of methods of systematic and comparative analysis, analysis and synthesis, methods and approaches of evaluation activities. The article examines the role of business reputation of members of the management bodies of a joint-stock company at the present stage of corporate governance development and its impact on the business value. As a result, the importance and possibility of using the business reputation indicator to assess the value of a business through the prism of applying a revenue approach in valuation is proved. Accounting for the impact of the business reputation of members of the board of directors and executive bodies of organizations on the business value is considered in two directions: by influencing the amount of cash flow and by taking into account the discount rate.

Based on the study of Russian economic and corporate governance practice, as well as the judicial practice corresponding to it in the zone of the selected problematic, the article undertakes a fragmentary analysis of the phenomenon called by the author “corruption pricing” - the formation by the competent management bodies of companies and their interconnected groups of prices for relevant goods, works and services that, according to the initial perception and formal criteria, satisfy the parties of the transaction, however, upon a more thorough analysis, they turn out to be inconsistent with the interests of significant agents of the corporation system, including title co-owners and beneficiaries of business entities, realizing exclusively the interests of a narrow group of persons, capable of unfairly influencing on the legal process of price formation. Turning to specific cases, the author puts forward a hypothesis regarding the inevitability of institutional restrictions of the freedom of pricing in a market (non-state) pricing zone, predetermined by the circumstances of the objective discrepancy between the motives of investment and professional participation in entrepreneurial activity in general and management practice, in particular, of its various subjects - business owners and service providers. their top managers, majority and minority investors, personnel and administration, customers and service providers in the order of outsourcing and the associated need for a creative interpretation of the principles of integrity and reasonableness and their summarizing principle - economic justice.