Editorial Council
Chief Editor:
Ryabova E.I., Candidate of Political Sciences, head of the scientific and political project "Almanac Crimea" of the publishing center "Etnosocium", developer and teacher of advanced training courses for civil servants in the city of Sevastopol. Practicing lawyer, specialist in labor and service disputes.
Deputy Chief Editor:
Halimbekov Kh.Z., Doctor of Economics, professor, international expert.
Kondrashihin A.B., Doctor of Economics, Professor, Department of Economics and Management, Institute of Economics and Law (Branch) “Academy of Labour and Social Relations” in Sevastopol.
Academic Council:
Abdulaeva Z.L., Candidate of Economic Sciences, Associate Professor, Deputy Head of the Department of Applied Informatics in Jurisprudence, Dagestan State Technical University.
Abramov V.L., Doctor of Economic Sciences, Professor. Chief Researcher of the Russian Federation Government Institute for International Economic Research of the Financial University.
Abramova O.D., Doctor of Political Sciences, Candidate of Economic Sciences, Professor. Russian Presidential Academy of National Economy and Public Administration.
Bolotskih E.G., Honored Member of the Russian Academy of Arts, Honored Artist of the Russian Federation, Member of the Russian Union of Artists, the Moscow Union of Artists, the Creative Union of Artists of Russia, the International Art Foundation, Professor of the Design Department of the Russian State University of Art and Design.
Fotina L.V., Doctor of Economic Sciences, Professor.
Honali Kurbonzoda, Doctor of Historical Sciences. Professor, Rector of the “National Institute of professional development and training of educators”, Tajikistan.
Kantaeva O.V., Doctor of Economic Sciences, Certified Auditor of the Russian Federation, General Director of “Lyudmila” Audit firm.
Larina T.V., Candidate of Economic Sciences, Deputy Head of the economic development department in Sevastopol.
Martinkin A.V., Candidate of Historical Sciences, Director of the Center for Political and Ethnic Confessional Studies at the Moscow State University in Sevastopol, Head Department of History and International Relations, Associate Professor of the Department of Foreign Languages of the Branch of Moscow State University in Sevastopol.
Mikhaylenko A.N., Doctor of Political Sciences, Professor, State Counselor of the Russian Federation of the 3rd class.
Murashko S.F., Professor. Honored Worker of Higher Professional Education of the Russian Federation, Professor of the Department of Russian and Foreign Languages, Moscow Academy of the Investigative Committee of the Russian Federation.
Naumova G.R., Doctor of Historical Sciences, Professor, Lomonosov Moscow State University. Member of the Academy of Economic Philosophy.
Nosov V.V., Doctor of Economic Sciences, Associate Professor, Professor.
Sanzheeva L.V., Doctor of Cultural Studies, Associate Professor, Professor of the Department of Ethnoculturology of the Russian State Pedagogical Herzen University.
Stas’kov N.V., Doctor of Political Sciences, Expert.
Vodolackiy V.P., Doctor of Social Sciences, Deputy of the State Duma of the Russian Federation, Supreme Ataman of the Union of Cossacks of Russia and abroad Warriors, Cossack General.
Yanuskina V.V., Candidate of Law, Lecturer of the department of jurisprudence and practical jurisprudence, Institute of Social Sciences of the Russian Presidential Academy of National Economy and Public Administration.
International block:
In Jui, People’s Republic of China, Far Eastern Federal University.
Verezubova T.A., Doctor of Economics, Professor, Head of the Department of Finance, Educational Establishment "Belarusian State Economic University", Minsk, Republic of Belarus.
Wang Haiyan, Candidate of Economic Sciences. Senior Researcher, Deputy Head of the Center for Central Asian Studies, Center for Russian Studies, Institute of International Relations and Regional Development and the Institute for the Study of the SCO East China Pedagogical University.
Content
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Current issues of economics and innovation
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| Solskaya I.Y., Olinovich N.A., Shumilova O.S. Mprovement of economic methods for assessing the railway passenger traffic safety management system | 13 |
| Ternovaya L.O. Ice cream economy as a political tool | 23 |
| Chelak S.V., Zaitsev V.O. A complex of methods for assessing the risk of a raider takeover | 32 |
| Tarasova N.V., Ksenofontova S.B. Artificial intelligence as a tool for analyzing and managing economic instability | 40 |
| Goncharova N.A., Bobrov A.D., Panaetov I.A., Khronova I.A. The role and structure of tax deductions in the comprehensive assessment of the company’s personnel costs | 54 |
| Grigorieva E.M., Belik A.A., Kolmogorova E.E. Impact of financial performance on the company’s market position in the retail industry | 63 |
| Oleynik M.A., Vasilizhenko P.V., Galaktionov I.S. Audit of financial results in agricultural organizations | 75 |
| Pisarev M.S. The role of youth non-governmental organizations in the implementation of youth policy in the Russian Federation | 85 |
| Chelak S.V., Talova E.A. The digital ruble as a challenge to Russia’s economic security | 91 |
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Regional and international studies
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| Shevtsov V.V., Radchenko R.V. Digital identity and the formation of new socio-cultural patterns in the conditions of the Kuban agricultural enterprise | 103 |
| Oleinik M.A., Orda A.I., Spanidi D.A. Big data and блокчеин in audit | 111 |
| Wei Wen International trade relations between China and Belorussia | 118 |
| Kalmykov K.B. Transformation of the region’s sectoral structure in the context of the digitalization of the economy | 125 |
| Nesterov O.V. Information and analytical systems (IAS) as a tool for reducing operating costs of industrial enterprises | 134 |
| Munaf Marza Neama The impact of artificial intelligence technology (the fourth industrial revolution 4ir) in creating new job opportunities in the global labor market in light of contemporary international economic developments | 144 |
| Tvanba N.O. The shadow economy of Abkhazia: the scale, causes and impact on the socio-economic development of the region | 156 |
| Kornaukhov R.V. The effectiveness of state strategic planning and management in a municipal institution on the example of the administration of Vladimir | 175 |
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Abstracts
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196
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Authors
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207
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Abstracts
Solskaya I.Y.
Olinovich N.A.
Shumilova O.S.
Mprovement of economic methods for assessing the railway passenger traffic safety management system
Based on data from open sources, the level and structure of passenger traffic safety violations in railway transport are analyzed. The influence of safety indicators on the KPI of Federal Passenger Company JSC has been determined. The development of the KPI assessment of JSC "FPC" is proposed, taking into account the inclusion of the GSI index (Global Safety Index), which is defined as a weighted average value taking into account the causes and type of incidents, the category of victims. A method of integral assessment of the modified KPI model of JSC "FPC" based on the methods of a risk-based approach is proposed.
Keywords: traffic safety, railway transport infrastructure, risk assessment models and methods, sustainable development, safety management system.
Ternovaya L.O.
Ice cream economy as a political tool
The article examines ice cream as a multifaceted political and economic tool that goes beyond a food product. Using historical events (Winston Churchill’s visit to Moscow in 1944, Thomas Jefferson’s popularization of ice cream in the USA) and modern cases (Ben & Jerry’s campaign against Donald Trump, the Israeli boycott scandal, pre-election marketing strategies), it is demonstrated how ice cream reflects economic stability, social policy and ideological conflicts. Its role as an indicator of well-being (availability, price, quality), a tool of propaganda and diplomacy, and a symbol of popular culture is analyzed. Particular attention is paid to the use of ice cream brands in political campaigns, including localization of production under sanctions and ethical risks (controversial names of varieties). In conclusion, the uniqueness of ice cream as a “bittersweet political cocktail” combining global trends and local specifics is emphasized.
Keywords: political economy, food economy, symbolic consumption, welfare indicator, propaganda through products, election marketing, sanctions and localization, brand activism.
Chelak S.V.
Zaitsev V.O.
A complex of methods for assessing the risk of a raider takeover
Corporate raiding is a complex and comprehensive phenomenon that occurs both in developed economic systems and in the least developed ones. The impact of aggressive seizure of corporate control on company and economic performance remains a debatable issue. One of the world economic trends is the growth of the mergers and acquisitions market.
In these conditions it seems particularly relevant to study the limits of the concept of corporate raiding and the development of methods for assessing its risk, forming, on the one hand, a unified approach to the phenomenon under study, and, on the other hand, taking into account the specifics of the M&A market within a particular economic system.
Keywords: corporate raiding, hostile takeover, mergers and acquisitions market, M&A, FDI, corporate control, financing, budget constraints.
Tarasova N.V.
Ksenofontova S.B.
Artificial intelligence as a tool for analyzing and managing economic instability
This article examines the functionality and use of artificial intelligence (AI) in various sectors of the national economy. The main technologies underlying AI are analyzed, as well as the data sources necessary for its training and functioning. The challenges and risks associated with the introduction of AI into macroeconomic management are discussed, which underlines the importance of a careful and careful approach to its integration into this area. In addition, the potential for AI interaction with technologies such as blockchain and Big Data is being considered, which opens up new prospects for optimizing processes and improving managerial efficiency. In conclusion, the need for an interdisciplinary approach to the development and implementation of AI was noted, as well as the importance of ethical aspects related to its use, which can contribute to more sustainable and responsible technology development in the future.
Keywords: artificial intelligence, economic security, economics, blockchain, Big Data, economic crisis, macroeconomics.
Goncharova N.A.
Bobrov A.D.
Panaetov I.A.
Khronova I.A.
The role and structure of tax deductions in the comprehensive assessment of the company's personnel costs
The purpose of the study is to identify and systematize the factors that cause the variability of tax legislation in order to form a strategy for optimizing tax payments of the enterprise.
The article examines the theoretical basis of personal income tax (personal income tax) and its role in the tax system of the Russian Federation. Personal income tax is one of the mandatory taxes that is withheld from the income of individuals in the Russian Federation. The definition of the tax base consists of accounting for all types of income: wages, bonuses, and cash payments. Particular attention is paid to the application of different tax rates depending on income level, as well as mechanisms for withholding and transferring personal income tax by employers.
Materials and methods. The following methods were used: regulatory analysis of the materials of the regulatory framework of taxation, theoretical analysis in relation to the ideas of management theorists, an empirical method of studying the experience of companies. The statistical methods included an analysis of employee benefits for some organizations, including those that did not declare the right to publicity. The financial analysis method is necessary to understand the share and direction of optimizing personal income tax payments in organizations.
The results of the study show that personal income tax accounts for a significant part of companies' tax liabilities, accounting for about 10.7% of the total tax base. The analysis shows that the correct distribution of types of employees (full-time, contractors, project workers) allows companies to reduce their tax burden and adapt to changes in the market. Examples of calculations and analysis of real data from companies confirm that personal income tax is an important element of the tax system that requires a careful approach to planning and managing tax obligations.
Keywords: tax system of the Russian Federation, personal income tax, tax base, tax rate, tax optimization, financial strategy of companies.
Grigorieva E.M.
Belik A.A.
Kolmogorova E.E.
Impact of financial performance on the company's market position in the retail industry
The paper presents a comprehensive assessment of the financial condition of JSC "VkusVill" based on an analysis of key financial indicators over recent reporting periods. The research encompasses the dynamics of revenue, net assets, profitability, and examines the capital structure and liquidity ratios. The analysis reveals a positive trend in revenue growth and an increase in net assets, indicating the company's stable development. However, significant financial risks have been identified, stemming from a high debt burden and insufficient liquidity levels. In response, recommendations have been developed aimed at optimizing the capital structure, improving liquidity management, and reducing reliance on borrowed funds. The proposed measures are intended to strengthen the company's financial stability and enhance its investment appeal. The conclusions and recommendations derived from this study may be valuable for strategic decision-making by the company's management and could also serve as a reference for analysts and investors interested in evaluating the enterprise's financial health.
Keywords: financial analysis, liquidity, solvency, profitability, financial stability, economic analysis, stock return.
Oleynik M.A.
Vasilizhenko P.V.
Galaktionov I.S.
Audit of financial results in agricultural organizations
Audit of financial results in agricultural organizations plays an important role in improving the efficiency of their activities and developing stability. This analysis is carried out in relation to the following organizations: JSC «Agrokompleks» named after Tkachev, CJSC «Plodovod» and OOO «Privolye». The main objective of the work is to identify the strengths and weaknesses of the financial indicators of the listed organizations. This will allow us to formulate recommendations for optimizing their activities. The work uses a comprehensive approach based on reporting analysis methods, as well as quantitative and qualitative methodology. The results show the need to implement systematic monitoring of financial indicators to improve the profitability of organizations and stabilize them in the agro–industrial complex market. In conclusion, the main areas of application of the obtained data are highlighted, and conclusions are drawn that contribute to improving the efficiency of financial management in the agro–industrial complex.
Keywords: audit, profitability, sustainability, optimization of activities, integrated approach, financial results, agro–industrial complex, analysis of reporting.
Pisarev M.S.
The role of youth non-governmental organizations in the implementation of youth policy in the Russian Federation
This article examines the role and importance of youth NGOs in the implementation of youth public policy in Russia. Currently, youth policy cannot be implemented solely by the state apparatus. In fact, the state provides a legal and budgetary basis, creating the necessary conditions for achieving the state priorities of youth policy. In turn, the non-governmental sector contributes to the growth of youth involvement in the implementation of state youth policy. Ensures the identification of public opinion leaders. It promotes the upbringing and political socialization of young people, and most importantly, it identifies the radical strata of the younger generation, which makes it possible to ensure public safety and coordinate the development strategy of the younger generation of Russia.
Keywords: youth, youth policy, political parties, NGOs, state, public organizations, NGO functions.
Chelak S.V.
Talova E.A.
The digital ruble as a challenge to Russia's economic security
During the study, basic terms related to digital currency were studied, and factors that could complicate the implementation process were identified. An important stage was the analysis of the regulatory framework, on the basis of which the causes of risks in the use of digital assets were identified. The practical basis is the results of a survey conducted among different groups. Measures of neutralization were proposed for the identified risks.
In the course of the research, methods such as analysis and systematization, comparison and measurement, abstraction and questioning were applied. Any innovation is a challenge for the national system, and it has both economic development opportunities and implementation risks. Since this process is only at the testing stage, it is already possible to identify the main problems during implementation and use.
Keywords: digital assets, electronic systems, digital currencies, payment systems, non-cash circulation, national security.
Shevtsov V.V.
Radchenko R.V.
Digital identity and the formation of new socio-cultural patterns in the conditions of the Kuban agricultural enterprise
The article examines the influence of digital identity on traditional cultural norms in the context of the Kuban State Agrarian University named after I.T. Trublin (Kuban State Agrarian University). Based on the analysis of changes in socio−cultural patterns arising from the integration of digital technologies into educational and production processes, the article presents conclusions and recommendations on the formation of new socio-cultural patterns in the conditions of educational and experimental farms of Russian agricultural universities.
Keywords: cultural norms, socio-cultural patterns, sustainability, digitalization, university, education.
Oleinik M.A.
Orda A.I.
Spanidi D.A.
Big data and блокчеин in audit
In the modern world of Big Data and Блокчеин technologies, they play a significant role in changing auditing. Big Data allows auditors to analyze a larger volume of information than ever before online, identify anomalies and automate a number of routine procedures. Блокчеин ensures data immutability, stability and transparency of accounting books, which reduces the risk of fraud and errors. This article discusses the principles of using these technologies in auditing, their audit advantages and possible difficulties in implementation. Particular attention is paid to data protection, confidentiality of information and regulatory framework. Examples of using Big Data and Блокчеин in auditing activities are shown, as well as forecasts for their further development.
Keywords: audit, digital technologies, Big Data, Блокчеин, cybersecurity.
Wei Wen
International trade relations between China and Belorussia
China's economic and trade cooperation with Belarus has achieved fruitful results. For China, deepening trade and economic cooperation with Belarus can promote the development of the European market and promote Chinese enterprises. Since the establishment of diplomatic relations, trade and economic cooperation between China and Belarus has been developing continuously. The total volume of import and export trade between the two countries has grown, Chinese investment in Belarus has increased significantly, it has become more convenient for Chinese enterprises to travel to Belarus to do business, and the construction of China-Belarus industrial park between the two countries has achieved significant results.
Keywords: China, Belarus, trade, cooperation, collaboration, interaction, diplomacy.
Kalmykov K.B.
Transformation of the region's sectoral structure in the context of the digitalization of the economy
The modern conditions of the digitalization of the economy are accompanied by a global process of restructuring the country's economy, which affects the transformation of the sectoral structure of its regions, and the degree of their integration into the digital space largely determines the competitiveness and sustainability of territorial development. The study is devoted to assessing the digitalization of territories, the transformation of the sectoral structure of regions under the influence of digitalization, as a result of which new high-tech sectors are being formed, and traditional industries are being modernized. The main purpose of this study is to analyze the impact of digital technologies on changing the industry structure, identify key trends and develop recommendations for optimizing this process. The work uses methods of comparative analysis of regional digitalization practices, statistical assessment of changes in industry proportions, as well as expert assessment of the effectiveness of implemented digital solutions. The article focuses on studying the experience of regions that successfully implement digital transformation programs in various sectors of the economy, highlighting leaders and outsiders in this area. The results of the study demonstrate that digitalization leads to significant modernization of traditional industries through the introduction of Industry 4.0 technologies, the formation of new high-tech sectors of the economy and the development of digital platforms. Conclusions: the key effects of the digital transformation of the sectoral structure are its ability to ensure sustainable economic growth, increase labor productivity and create conditions for the innovative development of the region.
Keywords: region, industry structure, digitalization, transformation, structural shifts, efficiency, development.
Nesterov O.V.
Information and analytical systems (IAS) as a tool for reducing operating costs of industrial enterprises
Objective. The implementation of information and analytical systems at industrial enterprises is a strategically important step to improve efficiency and reduce operating costs. Such systems not only enhance internal processes, but also allow companies to respond more flexibly to changes in the market environment, thereby ensuring competitiveness in the market. These systems not only help optimize current processes, but also create a basis for strategic development and increasing the competitiveness of industrial enterprises. The implementation of information and analytical systems allows solving key problems faced by industrial enterprises.
Research procedure and methods. When conducting a study on the implementation of information and analytical systems as a tool for reducing operating costs of an enterprise, qualitative, economic and statistical and system analysis methods were used, allowing for a comprehensive assessment of the results obtained.
Research results. Having considered the factors that can interact with each other, it was found that the implementation of information and analytical systems affects the operating costs of industrial enterprises and helps to reduce them.
Keywords: implementation of information and analytical systems in industrial enterprises, factors and tools that influence the reduction of operating costs of an industrial enterprise.
Munaf Marza Neama
The impact of artificial intelligence technology (the fourth industrial revolution 4ir) in creating new job opportunities in the global labor market in light of contemporary international economic developments
The Fourth Industrial Revolution, artificial intelligence, was based on the foundations and rules of the Third Industrial Revolution represented by the development of computer technology and the Internet, and depends on linking and integrating science with digital systems and manufacturing processes, or in other words, they are electronically controlled machine systems, and Germany was the initiative to launch the Fourth Industrial Revolution through... Automating the industry and reducing its workforce so that the human role is limited to monitoring and auditing, and achieving this requires the presence of scientific capabilities that are employed in possessing the advanced technical and digital infrastructure.
Keywords: artificial intelligence, Fourth Industrial Revolution, global labor , market, economic transformations.
Tvanba N.O.
The shadow economy of Abkhazia: the scale, causes and impact on the socio-economic development of the region
This article examines the processes of economic development in the Republic of Abkhazia in terms of their impact on the growth of the shadow economy. The object of the study is the national economy of the Republic of Abkhazia. For comparison, the national economy of the Russian Federation has been subjected to the study. The information base for the study is based on statistical data published by the State Statistics Committee of the Republic of Abkhazia, the Federal State Statistics Service of the Russian Federation and the World Bank. The article examines the influence of the factor of macroeconomic indicators on the dynamics of the shadow economy. The employment rate is used as an indicator. A regression analysis was carried out, based on the results of which a model for reducing the shadow economy of the Republic of Abkhazia was compiled, which made it possible to propose measures to reduce the share of the shadow economy in the country and assess the feasibility of their implementation.
Keywords: Republic of Abkhazia, employment rate, shadow economy, GDP, labor market.
Kornaukhov R.V.
The effectiveness of state strategic planning and management in a municipal institution on the example of the administration of Vladimir
The article is devoted to the analysis of the effectiveness of the system of state strategic planning and management in a municipal institution based on the administration of the city of Vladimir. The article examines the features of state strategic planning and management at the municipal level, defines the roles and tasks of municipal authorities in the development and implementation of strategic solutions. The existing problems are revealed and promising directions for their solution are proposed. The research covers both the theoretical and methodological foundations of strategic planning and the practical aspects of its implementation at the urban level. The following research methods were used: analytical, comparative analysis, document analysis and structural analysis. The paper examines the subject of state strategic planning and management in a municipal institution, namely, the specifics of the implementation of these processes in the administration of the city of Vladimir. Conclusions about the effectiveness of management and planning are presented, shortcomings and positive aspects are identified. The results obtained can be used for adjustments in the management of the municipality. The results can also be the basis for making changes to strategic planning and management, and will help build effec-tive management.
Keywords: system of state strategic planning, strategic management, municipal formation, administration of Vladimir, development, management, efficiency, city.
Authors
Belik A.A., Student, Financial University under the Government of the Russian Federation.
Bobrov A.D., Graduate student. Kuban State Agrarian University named after I.T. Trubilin, Krasnodar.
Chelak S.V., Candidate of Economics, Associate Professor of the Department of Economic Security. St. Petersburg State University of Economics, St. Petersburg.
Galaktionov I.S., Student, Kuban state agrarian University named after I.T. Trubilin, Krasnodar.
Goncharova N.A., Candidate of Economic Sciences, Associate Professor. Kuban State Agrarian University named after I.T. Trubilin, Krasnodar.
Grigorieva E.M., Candidate of Economic Sciences, Associate Professor of Department of the Industrial Markets Financial University under the Government of the Russian Federation. SPIN-code: 6055-2720. AuthorID: 303514
Kalmykov K.B., Senior Lecturer. Ivanovo Branch of Plekhanov Federal University of Economics (Ivanovo).
Khronova I.A., Candidate of Historical Sciences, Associate Professor. Kuban State Agrarian University named after I.T. Trubilin, Krasnodar.
Kolmogorova E.E., Student, Financial University under the Government of the Russian Federation.
Kornaukhov R.V., Student, Vladimir Branch of the Financial University under the Government of the Russian Federation, Vladimir. ORCID id: https://orcid.org/0009-0009-1087-4696 / SPIN-code: 9783-7763 / AuthorID: 1226274
Ksenofontova S.B., Candidate of Historical Sciences, Associate Professor. Kosygin Russian State University, Moscow.
Munaf Marza Neama, Candidate of Economic Sciences, Doctor of Economic Sciences, Associate Professor. Head of the Economics Department. Al-Qadisiyah University, Al-Qadisiyah city, Iraq.
Nesterov O.V., PhD in Economics. Moscow Aviation Institute (National Research University).
Oleinik M.A., Senior Lecturer of the audit department, Federal State Budgetary Educational Institution of Higher Education «Kuban State Agrarian University named after I.T. Trubilina», Krasnodar.
Olinovich N.A., Candidate of Economic Sciences, Associate Professor of the Department of Quality Management and Engineering Graphics, Irkutsk State Transport University, Irkutsk.
Orda A.I., Student of the Faculty of Economics, Kuban State Agrarian University, Krasnodar.
Panaetov I.A., Graduate student. Kuban State Agrarian University named after I.T. Trubilin, Krasnodar.
Pisarev M.S., Postgraduate student of the Ulyanovsk State Technical University.
Radchenko R.V., Student, Kuban State Agrarian University named after I.T. Trubilin, Krasnodar.
Shevtsov V.V., Professor, Doctor of Economics, Kuban State Agrarian University named after I.T. Trubilin, Krasnodar.
Shumilova O.S., Senior Lecturer at the Department of Quality Management and Engineering Graphics. Irkutsk State Transport University, Irkutsk.
Solskaya I.Y., Doctor of Economics, Associate Professor. Irkutsk State Transport University, Irkutsk.
Spanidi D.A., Student of the Faculty of Economics, Kuban State Agrarian University, Krasnodar.
Talova E.A., 5th year student. St. Petersburg State University of Economics.
Tarasova N.V., Associate Professor, Candidate of Economic Sciences, Federal State Budgetary Educational Institution of Higher Education "MIREA - Russian Technological University", Moscow. SPIN code: 8881-5597. Author ID: 637107
Ternovaya L.O., Doctor of Historical Sciences, Professor MADI (Moscow Automobile and Road Construction University).
Tvanba N.O., Master's student. Moscow State Institute of International Relations. Eurasian Educational Institute, Moscow. SPIN-code: (6756-4570)
Vasilizhenko P.V., Student, Kuban state agrarian University named after I.T. Trubilin, Krasnodar.
Wei Wen, Graduate student. Belarusian State University.
Zaitsev V.O., 3th year student. St. Petersburg State University of Economics, St. Petersburg.