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
|
Regional and international studies
|
|
| Melekhova A.S. Sporting events and the sports industry: symbiosis in the era of globalization and digitalization | 13 |
| Kazakov P.A. Key tools and factors in auditing football transfer values | 21 |
| Esyakova O.A., Ivanov Z.A., Fedorova V.I. Economic efficiency of tetra-pak packaging recycling technology | 30 |
| Bersanov A.I. From assessment to management: how do the results of potential diagnostics affect regional investment policy | 47 |
| Alizada G.I. Assessing the impact of labor productivity on economic growth in the context of sustainable development | 58 |
|
Current issues of economics and innovation
|
|
| Zaripov R.N., Blazhenkova N.M. A methodological approach to the restructuring of industrial enterprises based on a composite index in the conditions of digital transformation | 69 |
| Kravchenko V.I., Kapelyush M.B. Semiotic code as a factor in improving advertising activities in the digital economy | 74 |
| Gladilina I.P., Bulochnikova N.M., Nemchaninova M.A. Management architecture and coordination mechanisms for procurement activities: digital tools, digital ethics, and digital sustainability | 80 |
| Pronina E.V., Dzhezhelij S.V. Ways to improve the economic efficiency of agricultural production | 87 |
| Chernova E.V., Gluhova M.E., Kan V. Strategic planning models in the hospitality industry in the context of economic efficiency and optimization of management decisions | 100 |
| Kopitsa V.N. The use of cultural clusters and creative spaces in Nizhny Novgorod | 110 |
| Kundrutskov D.N., Logachev D.S. Complex chemical admixtures for enhancing operational reliability of concrete structures | 117 |
| Morgachev V.V., Opatskikh A.N. An innovative approach to the construction of deep-level single-vault metro stations | 128 |
| Batchaev A.-A.E., Gogueva A.M., Uzdenova F.M. Social reporting: content and role in business | 136 |
| Fedorova V.I., Ivanov Z.A., Esyakova O.A. Economic efficiency of the excessive active silt disposal project | 146 |
| Shumskaya E.N. Integration of ESG factors into HR strategies as a prospect for sustainable development of the company | 159 |
| Pronina E.V., Dzhezheliy S.V. Article title: methods for assessing the effectiveness of investment projects | 164 |
|
Abstracts
|
188
|
|
Authors
|
199
|
Abstracts
Melekhova A.S.
Sporting events and the sports industry: symbiosis in the era of globalization and digitalization
The modern world is unimaginable without sport. It has long since ceased to be simply a hobby or a way to stay fit, becoming a large-scale and multifaceted industry with a significant impact on the economy, politics, technology, and culture. At the heart of this industry are sporting events, which act both as its primary product and as a powerful driver of development. The dynamic interaction between them creates a unique ecosystem where economic benefits are closely intertwined with social responsibility, and traditions coexist with revolutionary technological breakthroughs. The aim of this study is to comprehensively analyze the relationship between sporting events and the sports industry, economic fundamentals, technological evolution, media transformation, as well as challenges and strategies for sustainable development in the 21st century.
Key words: sports industry, sporting event, digitalization, globalization, innovation, digital fan, communications.
Kazakov P.A.
Key tools and factors in auditing football transfer values
This study aims to systematize the tools and factors used in auditing the transfer value of football players in the context of the globalization of the sports market. The author used the following methods of scientific inquiry in writing this article: methods of comparative analysis, statistical data processing, and expert assessments. The main results of the study consist of identifying critical parameters for evaluating player value, including sporting, financial, and marketing components. The author has developed a comprehensive model for auditing transfer values, considering the specifics of the modern football business. The conclusions reached by the author in the course of the research demonstrate the need for a multi-factor approach in determining a fair transfer price, which minimizes financial risks for clubs and ensures transparency of transactions.
Key words: transfer value, audit, football industry, player valuation, financial control, transfer market, fair value.
Esyakova O.A.
Ivanov Z.A.
Fedorova V.I.
Economic efficiency of tetra-pak packaging recycling technology
The proposed technical project provides for the processing of composite packaging materials, including the stages of raw material collection, separation of components, purification, drying, and granulation of the final products. The described technology minimizes environmental impact by converting waste into high-quality aluminum, cardboard, and polyethylene. The process is automated and optimized through the use of specially designed processing conditions and equipment.
The analysis of capital costs reveals the need for significant initial investments exceeding 23 million rubles, but the subsequent economic benefits promise a high return on investment. The annual production capacity of the enterprise is estimated at 2,520 tons of products, providing significant economic benefits.
The calculations confirm that the enterprise is capable of producing competitive products worth approximately 75 million rubles annually, even taking into account tax obligations and operating expenses.
The project's payback period is estimated to be within one year, highlighting its financial attractiveness and potential.
The project is characterized by efficient use of natural resources, reduced environmental impact, and the potential for long-term business sustainability. Its implementation will create jobs, reduce environmental pollution, and ensure the sustainable development of the secondary resource recycling industry.
Key words: economic efficiency, tetra-pack, capital costs, payback period, recycling.
Bersanov A.I.
From assessment to management: how do the results of potential diagnostics affect regional investment policy
The article examines the critical relationship between the process of diagnosing the investment potential of a territory and the development of an effective regional investment policy. The relevance of the work is due to the gap observed in practice between analytical potential assessment reports and real management decisions, which leads to inefficient use of resources and a decrease in the competitiveness of regions. In the modern economic reality, characterized by increased interregional and global competition for mobile capital, the investment policy of a constituent entity of the Russian Federation is no longer an auxiliary tool and is becoming the main factor of strategic development, on which the pace of technological modernization, the level of employment and the quality of life of the population depend. Diagnostics should be a continuous source of strategic data that directly shapes the goals, priorities, and mechanism of government investment policy. Based on the synthesis of modern assessment methods and concepts of strategic management, a management cycle model is proposed in which policy acts as a dynamic response (feedback) to the competitive advantages, limitations and market opportunities of the region identified during the diagnosis. Special attention is paid to the role of digital platforms and meta-management mechanisms for closing the «assessment-solution-control» loop. The result of the study is a structured algorithm for translating diagnostic data into policy measures, as well as a system of criteria for evaluating their effectiveness.
Key words: investment potential of the region, diagnostics, investment policy, management decisions, strategic planning, digital platform, meta-management, feedback.
Alizada G.I.
Assessing the impact of labor productivity on economic growth in the context of sustainable development
The article examines the influence of the level of labor productivity on the economic growth of Azerbaijan in the context of sustainable development. Key factors contributing to increased labor productivity are analyzed. Recommendations for improving labor productivity in the context of sustainable development are proposed. The results of the study may be useful for the formation of strategies and programs aimed at achieving sustainable economic growth in Azerbaijan.
Key words: sustainable development, labor productivity, economic growth, human capital, innovation.
Zaripov R.N.
Blazhenkova N.M.
A methodological approach to the restructuring of industrial enterprises based on a composite index in the conditions of digital transformation
The article discusses the problem of improving the methodology for restructuring industrial enterprises in the context of digital transformation. The authors propose an original toolkit, including a typology of action roadmaps (TKDRP) and a composite enterprise restructuring index (KIRP), which provides a comprehensive assessment of readiness for change. Using the example of the metallurgical complex, the practical aspects of the introduction of digital technologies are analyzed. The developed methodology makes it possible to quantitatively assess the need and priority of restructuring measures, minimizing the risks of digital transformation.
Key words: restructuring of industrial enterprises, digital economy, composite index, roadmap, metallurgical complex, change management.
Kravchenko V.I.
Kapelyush M.B.
Semiotic code as a factor in improving advertising activities in the digital economy
This article examines the role of semiotic codes in advertising communication, their importance in shaping brand perception and influencing consumer behavior. The main types of signs, the principles of their use in advertising, as well as the peculiarities of perception of visual and verbal codes in a cultural context are analyzed. Examples of successful advertising campaigns are given, demonstrating how emotional and semantic messages can be effectively conveyed using semiotic means.
Key words: advertising, semiotics, semiotic codes, signs, symbols, visual images, cultural context, branding, communication.
Gladilina I.P.
Bulochnikova N.M.
Nemchaninova M.A.
Management architecture and coordination mechanisms for procurement activities: digital tools, digital ethics, and digital sustainability
The digital transformation of procurement is reorienting traditional resource management toward data, analytics, and intelligent solutions, requiring special attention to the ethics of interaction in the digital environment. The shift from retrospective control to predictive models and machine learning enables more accurate capture of market trends, rapid response to market fluctuations, and more efficient allocation of both current and investment resources. The study confirmed the hypothesis that corporate data visualization—visual dashboards and interactive reports, taking into account all aspects of digital ethics—facilitates stakeholder understanding of complex analytics, enabling the rapid detection of anomalies, high-risk areas, and hidden potential for organizational development.
Key words: procurement activities, procurement management architecture, digital transformation, digital ethics, digital tools.
Pronina E.V.
Dzhezhelij S.V.
Ways to improve the economic efficiency of agricultural production
This article examines key aspects of improving the economic efficiency of agricultural production. It examines the essence and criteria of efficiency in the agricultural sector, including physical, cost, and resource indicators. Key areas for improving efficiency are highlighted: technological modernization, optimization of resource use, development of cooperation and integration, and improvement of the management system. Modern methods of efficiency assessment are analyzed, ranging from traditional (comparative and factor analysis) to innovative (economic and mathematical modeling, SWOT analysis, benchmarking). Key influencing factors (natural and climatic conditions, technological level, personnel qualifications) and development barriers (high capital costs, personnel shortages, depreciation of assets) are identified. Prospects for sustainable development of the industry through the introduction of digital technologies, greening of production, and state support are outlined. A conclusion is drawn regarding the need for an integrated approach to ensuring food security and the competitiveness of the agricultural sector.
Key words: economic efficiency of the agro-industrial complex, improving agricultural efficiency, efficiency criteria, technological modernization, optimization of resource use, cooperation and integration in the agricultural sector, factors of agricultural efficiency, sustainable development of the agricultural sector.
Chernova E.V.
Gluhova M.E.
Kan V.
Strategic planning models in the hospitality industry in the context of economic efficiency and optimization of management decisions
The article analyzes key strategic planning models used in the hospitality industry, including SWOT, Balanced Scorecard, PESTLE and scenario approach. Their impact on the economic efficiency of hotel enterprises is considered through indicators of profitability, profitability and operating costs. An estimated example for a 120-room hotel is given, demonstrating the practical application of strategic tools and changes in financial results with varying workload and cost structure. The results obtained confirm that the integration of strategic models increases the sustainability of the hotel business and improves the quality of management decisions, which makes them relevant for the development of long-term strategies and investment planning.
Key words: hospitality industry, economic efficiency, SWOT analysis, PESTLE analysis, Balanced Scorecard, scenario modeling, profitability, RevPAR.
Kopitsa V.N.
The use of cultural clusters and creative spaces in Nizhny Novgorod
The article is devoted to a comprehensive analysis of the role of cultural clusters and creative spaces in the socio-cultural and economic transformation of Nizhny Novgorod in the context of the transition to the paradigm of a creative city. The study is relevant due to the global competition of cities for human capital, the need to revitalize industrial areas and diversify the economy. The aim of the work is to identify the specifics of the Nizhny Novgorod model by analyzing the typology, functions and mechanisms of integration of these spaces into the urban environment. Based on the study of key cases ("Machine Tool Factory", "Arsenal", "New Fair", "WORKSHOP"), the author identifies several stable types: post-industrial synergetic clusters, institutional cultural centers, mixed-use business hubs and niche initiative spaces. It is shown that their activities are carried out in a complex legal field regulated by urban planning legislation, laws on cultural heritage sites and SME support at the federal, regional and municipal levels. The article proves that these spaces have a multiplicative effect, acting as catalysts for the regeneration of territories, points of growth of the creative economy, platforms for the formation of local communities and the production of a new urban identity. At the same time, systemic challenges have been identified: financial instability, the risk of commercialization and loss of alternatives, and territorial imbalance. The conclusion is drawn about the formation of an extensive ecosystem of creative spaces in Nizhny Novgorod, whose sustainable development requires overcoming existing contradictions through flexible management models and integration into citywide strategies.
Key words: cultural clusters, creative spaces, Nizhny Novgorod, urban environment, revitalization, creative economy, socio-cultural transformation, urban identity, creative industries.
Kundrutskov D.N.
Logachev D.S.
Complex chemical admixtures for enhancing operational reliability of concrete structures
The paper examines complex chemical admixtures for modifying concrete composites to enhance the operational reliability of structures in unique buildings and engineering constructions. Mechanisms of superplasticizer action and the advantages of multifunctional admixture systems combining plasticizing, air-entraining, and hydrophobic effects are analyzed. It is demonstrated that complex admixtures enable simultaneous improvement of frost resistance, impermeability, and compressive strength while reducing the water-to-cement ratio. The resource-saving potential of mineral admixtures derived from secondary raw materials via carbonation treatment with high pozzolanic activity is evaluated. It is established that the synergy of organic modifiers and active mineral admixtures reduces cement consumption and lowers the carbon footprint of concrete without compromising its mechanical properties and operational reliability.
Key words: chemical admixtures, superplasticizers, freeze-thaw resistance, impermeability, complex admixtures, recycled concrete, operational reliability.
Morgachev V.V.
Opatskikh A.N.
An innovative approach to the construction of deep-level single-vault metro stations
The purpose of this study is to analyze the standard technology for constructing deep-level single-vault stations, which, in our opinion, is currently unreasonably underused, and to introduce an innovative approach to the construction of metro stations in St. Petersburg by Metroproekt LLC. The principles of this technology were developed in the USSR, but after perestroika, construction of these stations was suspended. The analysis takes into account current realities, including modern mechanization and automation of work, as well as design solutions calculated in accordance with the methodology of modern regulatory and technical documentation. The study was conducted using load calculations in the PK-6 program and an analysis of the experience of constructing similar stations in the last century. Furthermore, cost savings were recorded due to reduced costs for construction, installation work, and materials, and a significant reduction in construction time was established due to the mechanization of most processes. The software package identified displacements, shear forces, and moments of permanent lining, and the main design solutions were adopted based on current standards. The practical significance of this work lies in innovative approaches to the application of existing technologies, the optimization of station construction, the creation of new architectural solutions, and the preservation of a modern cultural heritage for future generations. It is also worth noting the positive economic impact and accelerated development of transport infrastructure, which also positively impacts the city's economy and the "comfortable urban environment" indicator.
Key words: single-vault station, metro, construction, optimization, station, excavation, deep foundation.
Batchaev A.-A.E.
Gogueva A.M.
Uzdenova F.M.
Social reporting: content and role in business
This article examines the role of social reporting in domestic practice and analyzes the publication of non-financial reports by Russian companies in the most promising industries for 2025. The authors emphasize the effectiveness of social reporting in achieving market competitiveness, increasing investor and potential employee confidence at the international level, and highlight the importance of incorporating non-financial reports into domestic practice.
Key words: consolidated reporting, social reporting, non-financial reporting, environmental report, social responsibility, effective communication, risks, business, social policy, occupational safety, and investment.
Fedorova V.I.
Ivanov Z.A.
Esyakova O.A.
Economic efficiency of the excessive active silt disposal project
This work focuses on the economic feasibility of a project to recycle excess activated sludge by processing composite packaging materials, including the stages of collection, component separation, purification, drying, and granulation of the final product. The project aims to minimize environmental damage by converting waste into high-quality secondary raw materials such as aluminum, cardboard, and polyethylene.
The analysis of capital costs reveals the need for significant initial investments exceeding 23 million rubles, but the subsequent economic benefits ensure a high return on investment. The company is capable of producing competitive products with a total value of about 75 million rubles annually, even taking into account tax obligations and operating costs.
All cost items have been calculated, including employee salaries, insurance, energy costs, maintenance, and equipment depreciation. The total annual operating costs are approximately 36 million rubles. The estimated payback period for the project is less than two years, highlighting its financial attractiveness and potential for long-term business sustainability.
The project is characterized by efficient use of natural resources, reduced environmental impact, and the creation of new job opportunities. Its implementation will help reduce pollution and promote sustainable development in the recycling industry.
Key words: economic efficiency, activated sludge, disposal, payback period, recycling.
Shumskaya E.N.
Integration of ESG factors into HR strategies as a prospect for sustainable development of the company
This study aims to analyze the mechanisms and benefits of integrating ESG criteria into HR strategies, as well as to assess their impact on various aspects of human resources management. Integrating ESG into HR strategies involves not just adding new items to existing policies, but also a profound rethinking of approaches to human resources management that takes into account the principles of sustainable development.
Key words: ESG principles, HR processes, integration, human resources management, sustainable development.
Pronina E.V.
Dzhezheliy S.V.
Article title: methods for assessing the effectiveness of investment projects
The article discusses the problems of evaluating the effectiveness of investment projects in the agro-industrial complex (AIC). The relevance of the topic is substantiated through the prism of the role of agriculture in ensuring food security and rural development. The article presents the characteristics of investment projects in the agro-industrial complex, including their essence, structure and life cycle. The key features of investment activity in the industry are described: seasonality of production, dependence on natural and climatic conditions, long payback cycle and increased risks. The classification of investment projects according to nine criteria is carried out — from investment goals to sources of financing. The traditional (payback period, simple rate of return, ROI) and discount (NPV, IRR, PI, MIRR) valuation methods are analyzed, their advantages and limitations in the context of agriculture are identified. The specific requirements for the adaptation of valuation methods are outlined: adjusting the discount rate, taking into account the seasonality of cash flows, and introducing correction factors. The need for an integrated approach, including an analysis of the national economic, social and commercial effectiveness of projects, is emphasized. The conclusion is made about the importance of a multi-criteria analysis and consideration of industry specifics for making informed management decisions.
Key words: agro-industrial complex (AIC), investment projects, performance assessment, assessment methods, discount rate, industry risks, multi-criteria analysis.
Authors
Alizada G.I., Teacher. Azerbaijan State University of Economics, Baku, Azerbaijan.
Batchaev A.-A.E., Third-year master's student, Federal State Budgetary Educational Institution of Higher Education, North Caucasus State Academy.
Bersanov A.I., Postgraduate student, Federal State Budgetary Educational Institution of Higher Education “Saint Petersburg State University”, Saint Petersburg.
Blazhenkova N.M., Doctor of Economics, Professor, Scientific Supervisor. Ufa State Petroleum Technical University.
Bulochnikova N.M., State Budgetary Educational Institution School № 2103. ORCID: 0009-0009-6102-9070
Chernova E.V., Doctor of Economics, Professor of the Department of Hotel and Restaurant Business, St. Petersburg State University of Economics.
Dzhezhelij S.V., Senior Lecturer of the Department of Finance and Accounting, Institute of Economics and Law, Astrakhan State Technical University.
Esyakova O.A., Candidate of Biological Sciences, Associate Professor. M.F. Reshetnev Siberian State University of Science and Technology.
Fedorova V.I., First-year student. M.F. Reshetnev Siberian State University of Science and Technology.
Gladilina I.P., Doctor of Pedagogical Sciences, Professor, Head of the Postgraduate Department of the Educational Department of the State Autonomous Educational Institution of Higher Education "Moscow City University of Management of the Government of Moscow named after Yu. M. Luzhkov." ORCID: 0000-0002-8076-5518
Gluhova M.E., Master's Degree, Product Manager, Bright Case LLC.
Gogueva A.M., Third-year master's student, Federal State Budgetary Educational Institution of Higher Education, North Caucasus State Academy.
Ivanov Z.A., First-year student. M.F. Reshetnev Siberian State University of Science and Technology.
Kan V., Master's student, Project Manager of Neva-Pr LLC.
Kapelyush M.B., Senior Lecturer, Department of Advertising and Public Relations, Saint Petersburg State University of Aerospace Instrumentation.
Kazakov P.A., Postgraduate student of the Faculty of Management, specializing in "Entrepreneurship and Commercialization in Sports", Synergy University.
Kopitsa V.N., Senior Lecturer, Institute of Food Technology and Design (branch) of the Nizhny Novgorod State University of Engineering and Economics, Nizhny Novgorod.
Kravchenko V.I., Doctor of Philosophy, Associate Professor, Professor, Department of Advertising and Public Relations, Saint Petersburg State University of Aerospace Instrumentation.
Kundrutskov D.N., Candidate of Technical Sciences, Associate Professor, Associate Professor of the Department «Natural Sciences, Information Technologies and Management», Kamensky Technological Institute (Branch) of Platov South-Russian State Polytechnic University.
Logachev D.S., 1st Year Student, Department of Construction of Unique Buildings and Structures, Don State Technical University.
Melekhova A.S., PhD of Economics, Associate Professor of the Department of Advertising, Public Relations and Design, Russian Economic University named after G.V. Plekhanov. SPIN-code: 4231-9495; Author ID: 710460; ORCID: 0009-0009-5192-9278
Morgachev V.V., Engineer of the 2nd category of the construction organization department of the limited liability company «Metroproject».
Nemchaninova M.A., Candidate of Economic Sciences, Associate Professor. "Moscow City University of Management named after Yu.M. Luzhkov".
Opatskikh A.N., Candidate of Technical Sciences, Associate Professor Department of Research, Design and Construction of Railways, Rostov State Transport University.
Pronina E.V., Candidate of Economic Sciences, Associate Professor of the Department of Finance and Accounting of the Institute of Economics and Law of the Federal State Budgetary Educational Institution of Higher Education «Astrakhan State Technical University».
Shumskaya E.N., PhD in Economics, Associate Professor in the Department of Natural Sciences, Information Technology, and Management. Kamensk Technological Institute (branch) of the South-Russian State Polytechnical University named after M.I. Platov.
Uzdenova F.M., PhD in Economics, Associate Professor, Head of the Accounting Department, Federal State Budgetary Educational Institution of Higher Education, North Caucasus State Academy.
Zaripov R.N., Postgraduate Student, Ufa State Petroleum Technical University.