Prelims

Half Title

Circular Economy in Developed and Developing Countries

Title Page

Circular Economy in Developed and Developing Countries: Perspective, Methods and Examples

Edited by

Elena G. Popkova

Moscow State Institute of International Relations (MGIMO), Moscow, Russia

Aleksei V. Bogoviz

Independent Researcher, Moscow, Russia

United Kingdom – North America – Japan – India – Malaysia – China

Copyright Page

Emerald Publishing Limited

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First edition 2021

Copyright © 2021 Emerald Publishing Limited

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ISBN: 978-1-78973-982-4 (Print)

ISBN: 978-1-78973-981-7 (Online)

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Contents

List of Figures and Tables

Chapter 1

Fig. 1. Top 10 Countries of the World in 2019 by Population and Waste. 5

Fig. 2. Cross Correlation of the Indicators of Linear and Circular Development and Economic Growth with Happiness Index in Top 10 Countries by Population and Waste (2019). 5

Table 1.  Statistics of the Circular Economy and Economic Growth in Top 10 Countries of the World in 2019 by Population and Waste. 6

Fig. 3. Cross Correlation of the Indicators of Energy Efficiency with the Rate of Economic Growth in Top 10 Countries by Population and Waste (2019). 7

Fig. 4. The Basic Conceptual Model of the Circular Economy. 8

Chapter 2

Table 1. Statistics of the Circular Economy and Its Potential Factors in Countries of G7 and BRICS in 2020. 13

Fig. 1. Consumption of Renewable Energy and Rent of Natural Resources in Countries of G7 and BRICS in 2020. 14

Table 2. Results of Dispersion, Correlation, and Regression Analysis. 15

Fig. 2. The Institutional Model of the Circular Economy in Developed Countries (by the Example of Countries of G7). 16

Fig. 3. The Institutional Model of the Circular Economy in Developing Countries (by the Example of Countries of BRICS). 16

Chapter 3

Fig. 1. Production Waste and State of Environment (the Lower the Indices’ Values, the Better) in Developed and Developing Countries in 2020. 23

Fig. 2. Share of Renewable Energy (the Higher the Better) and Share of Resources and Metals in the Structure of Industrial Export (the Lower the Better) in Developed and Developing Countries in 2020. 23

Fig. 3. Expert Evaluation of the Export of Used Cars (Sharing Economy) in Developed and Developing Countries in 2020. 24

Fig. 4. GDP in Developed and Developing Countries in 2020, USD Billion. 24

Fig. 5. Correlation Indicators of the Circular Economy with GDP (by Module, the Higher the Better) in Developed and Developing Countries in 2020, %. 25

Fig. 6. The Conceptual Model of Reproduction of Global Product in the Conditions of the Circular Economy. 26

Chapter 4

Table 1. Rate of Economic Growth and the Green Economy Index in Developed and Developing Countries in 2013–2020. 33

Fig. 1. Cyclicity of Economy in Developed and Developing Countries. 34

Fig. 2. Regression Curves of the Influence of Circularity of Economy on Its Cyclicity in Developed Countries. 35

Fig. 3. Regression Curves of the Influence of Circularity of Economy on Its Cyclicity in Developing Countries. 35

Chapter 5

Fig. 1. Cross Correlation of Economic and Ecological Sustainable Development Goals in Developed and Developing Countries in 2020, %. 41

Table 1. Statistics on the Implementation of Economic and Ecological Sustainable Development Goals in Developed and Developing Countries in 2020. 42

Table 2. Qualitative Treatment of the Ratio of the Economic and Ecological Interests in the Conditions of the Circular Economy. 43

Fig. 2. The Structural and Logical Scheme of the Balance of Economic and Ecological Interests in the Conditions of the Circular Economy. 44

Chapter 6

Fig. 1. Dynamics of Sustainable Development Index in Developed and Developing Countries in 2018–2020, Points 1–100. 49

Table 1. Statistics of the Indicators of Attractiveness of the Circular Economy for Government in Developed and Developing Countries in 2018–2020. 50

Table 2. Statistics of the Indicators of Attractiveness of the Circular Economy for Population and Business in Developed and Developing Countries in 2018–2020. 51

Table 3. Systemic Analysis of Attractiveness of the Circular Economy from the Positions of Concerned Parties in Developed and Developing Countries in 2020. 52

Fig. 2. The Integral Index of Systemic Attractiveness of the Circular Economy and Its Components in Developed and Developing Countries in 2020. 53

Chapter 7

Table 1. Indicators of the Circular Economy in Countries of G7 and BRICS in 2020. 62

Table 2. Criterial Evaluation of the Progress of Developed and Developing Countries in Formation of the Circular Economy in 2020. 63

Fig. 1. The Triad of the Progress of Developed and Developing Countries in Formation of the Circular Economy in 2020. 64

Fig. 2. The Index of Three-dimensional Progress of Developed and Developing Countries in the Formation of the Circular Economy in 2020. 64

Chapter 8

Table 1. The System of Indicators for Evaluation of Effectiveness of the Circular Economy Implementation. 71

Table 2. Specific Features of an Economic System of the Innovative Type of Development. 77

Fig. 1. Graph of Harrington’s Function and Its Derivative. 79

Table 3. Standard Values in the Desirability Scale. 79

Fig. 2. Types of Membership Functions. 81

Fig. 3. Methods of Identification of the Indicators Within the Metric Analysis. 82

Fig. 4. Geometric Interpretation of Integral Indicator (9). 83

Chapter 9

Table 1. The System of the Indicators for Analyzing State Managerial Initiatives in the Sphere of the Circular Economy. 89

Fig. 1. The Model of State Management of Development of the Circular Economy in the Modern Economic Conditions. 90

Table 2. Selection of Statistical Data for Analyzing the State Managerial Initiatives in the Sphere of the Circular Economy in Developed and Developing Countries in 2020. 91

Fig. 2. Results of the Analysis of State Managerial Initiatives in the Sphere of the Circular Economy in Developed and Developing Countries in 2020. 92

Chapter 10

Table 1. Statistics of Institutional Provision of State Regulation, Waste, and Climate Change in the United States and Canada in 2012–2020. 99

Fig. 1. The Competitiveness Polygon of Institutional Provision of Government Regulation in the United States and Canada in 2020. 100

Fig. 2. Regression Curves of Dependence of Waste on Institutional Provision of Government Regulation in the United States and Canada in 2012–2020. 101

Fig. 3. The Mechanism of Building the Circular Economy in the United States and Canada and the Role of Ecological Standards in It. 101

Chapter 11

Fig. 1. The Circular Profile of Economies of the Western European Countries in 2020, % of the Maximum Possible Value. 107

Table 1. The Mechanism of Building the Circular Economy in the United States and Canada and the Role of Ecological Standards in It. 108

Fig. 2. Correlation of the Indicators of the Circular Economy and Its Potential Factors in Countries of Western Europe in 2020, %. 109

Fig. 3. The Model of the Circular Economy in Countries of Western Europe. 110

Chapter 12

Fig. 1. The Circular Profile of the Industrialized Countries of Asia, %. 115

Table 1. Statistics of the Circular Economy, Economic Growth, and Innovations in Industrialized Countries of Asia in 2020. 116

Fig. 2. Correlation of the Rate of Economic Growth and Potential Ecological Costs in the Industrialized Countries of Asia in 2020, %. 117

Fig. 3. Correlation of the Innovations Index and Potential Ecological Costs in the Industrialized Countries of Asia in 2020, %. 117

Fig. 4. Model of the Circular Economy in the Industrial Countries of Asia as a Method Reduction of the Ecological Costs of Economic Growth. 118

Chapter 13

Table 1. Statistics of Circular Economies in Developing Countries by the Example of Developing Countries of the OECD in 2020. 123

Fig. 1. The Circular Profile of Developing Countries by the Example of Developing Countries of the OECD in 2020, %. 124

Fig. 2. Correlation of the Ecological and Non-ecological Factors with Green Economy Index, Which Reflects Their Contribution into Creation of the Circular Economy in Developing Countries, by the Example of Developing Countries of the OECD in 2020, %. 124

Fig. 3. The Model of Development of the Circular Economy in Developing Countries Based on Recycling. 125

Chapter 15

Table 1. Statistics of the Circular Economy in Russia in 2010–2020. 141

Table 2. The Financial and Social Factors of the Circular Economy in Russia in 2010–2020. 142

Fig. 1. Average Correlation of Financial and Social Factors with the Indicators of the Circular Economy in Russia in 2010–2020, %. 143

Table 3. Correlation of the Financial and Social Factors with the Indicators of the Circular Economy in Russia in 2010–2020, %. 144

Table 4. Factor Analysis of the Circular Economy in Russia Based on the Game Approach (Methodology of the Theory of Games). 145

Chapter 16

Table 1. The Financial and Ecological Indicators of the Largest Russian Transnational Corporations from the “Global 500” Ranking (as of Early 2020). 151

Fig. 1. The Model of Institutional Organization of the Circular Economy in Modern Russia. 154

Chapter 17

Table 1. Indicators of the Circular Economy and Market Relations in Russia in 2019–2020 and the Forecast for 2021–2024, Points 1–100. 159

Fig. 1. Cross Correlation of Green Economy Index with the Indicators of Market Relations in Russia in 2019–2024, %. 160

Table 2. Qualitative Treatment of Contribution of the Circular Economy into Formation of Market Relations in Russia. 161

Fig. 2. The Concept of Well-balanced Development of the Circular Economy in Russia for Quick Transition to the Market Path of Development. 162

Chapter 18

Table 1. Statistics of the Circular Economy in Countries of G7 and BRICS in 2020. 170

Fig. 1. Analysis of Variation of Implementing the Initiatives in the Sphere of Building the Circular Economy in Developed Countries (G7) in 2020. 171

Fig. 2. Analysis of Variation of Implementing the Initiatives in the Sphere of Building the Circular Economy in Developing Countries (BRICS) in 2020. 171

Fig. 3. Analysis of Variation of Implementing the Initiatives in the Sphere of Building the Circular Economy in the Global Economic System in 2020. 172

Chapter 19

Table 1. Statistics of Factors of the Circular Economy in View of the Categories of Countries in 2020. 178

Table 2. Statistics of the Circular Economy and Its Factors in View of the Categories of Countries in 2020. 179

Fig. 1. Cross Correlation of the Circular Economy and the Indicators of the Level of Liberalization of Business in Developed and Developing Countries in 2020, %. 180

Fig. 2. Cross Correlation of the Circular Economy with the Indicators of Scientific and Technological Progress in Developed and Developing Countries in 2020, % 180

Fig. 3. Cross Correlation of the Circular Economy with the Indicators of Socio-cultural Environment in Developed and Developing Countries in 2020, %. 181

Fig. 4. Cross Correlation of the Circular Economy with the Indicators of Openness of the Economic System in Developed and Developing Countries in 2020, % 181

Fig. 5. Cross Correlation of the Circular Economy with the Indicators of Infrastructural Provision in Developed and Developing Countries in 2020, % 181

Chapter 20

Table 1. Statistics of the Circular Economy and Economic Growth in Developed and Developing Countries in 2020. 187

Fig. 1. Regression Curve That Reflects Dependence a = F(b), a = F(d), and a = F(c). 188

Fig. 2. Regression Curve That Reflects Dependence b = F(a), b = F(d), and b = F(c). 188

Fig. 3. Regression Curve That Reflects Dependence c = F(d), c = F(b), and c = F(a). 189

Fig. 4. Regression Curve That Reflects Dependence d = F(c), d = F(b), and d = F(a). 189

Table 2. Scenarios of Development of the Global Circular Economy Until 2024. 190

Chapter 21

Table 1. Statistics of the Circular Economy in Countries of BRICS in 2020. 200

Table 2. Statistics of the Key Factors of the Circular Economy in Countries of BRICS in 2020. 201

Fig. 1. Polygon of Competitiveness of the Circular Practices that are Implemented in Countries of BRICS in 2020. 201

Table 3. Cross Correlation of Circular Practices and the Key Factors That Influence Them in Countries of BRICS in 2020. 202

Fig. 2. The Perspective Algorithm of State Management of the Process of Formation and Innovative Development of the Circular Economy in Developing Countries. 203

Chapter 22

Table 1. Distribution of General Shop Expenditures Between Orders in March 2018 for Company X (RUB). 210

Table 2. Distribution of Expenditures for Facility Services in March 2018 Between Orders for Company X. 211

Table 3. Distribution of Amortization of Production Equipment in March 2018 Between the Orders for Company X. 211

Table 4. Distribution of Expenditures for Labor Safety, Including Overalls, etc. in March 2018, Between Orders for Company X. 212

Table 5. Distribution of Expenditures for Administrative and Managerial Work and Other Processes in March 2018 Between Orders for Company X. 212

Table 6. Distribution of General Shop Expenditures Between Orders in March 2018 for Company X (RUB). 212

Table 7. Results SWOT Analysis of Usage of “Activity Based Costing” Models in the Accounting Practice of a Machine-building Company. 213

Chapter 23

Fig. 1. Results of the Experience of Implementing Expanded Information Interaction Within the Pilot Project. 217

Table 1. Risks of Application of Tax Monitoring. 218

Fig. 2. Form of Documenting of the Control Procedure. 220

Table 2. Form 1 “Conducted Control Procedures.” 221

Table 3. Form “Results of Conducting the Control Procedures.” 222

Table 4. Form 3. “Matrix of Risks and Control Procedures.” 222

Fig. 3. Interpretation of the COSO Model. 222

Fig. 4. Mechanism of Evaluation of the SIC. 225

Fig. 5. Form of Accounting for Evaluation of the SIC. 226

Preface

The Circular Economy as a New Modern Challenge for Developed and Developing Countries

At the beginning of the twenty-first century, the global society finally realized the importance of the problem of climate change and legally adopted the necessity for solving it through building the circular economy. This was reflected in Sustainable Development Goals, adopted by the UN in 2015. However, as a result of the practical implementation of Sustainable Development Goals in the first five years, very limited results are observed in 2020; also, we could see the vivid and increasing disproportions in the global circular economy, caused by domination of the circular practices in developed countries and preservation of the signs of the linear approach to economic activities in developing countries.

Thus, it is necessary to study the general regularities and specific features of building the circular economy in developed and developing countries, which have different conditions for implementing the ecological initiatives, different approaches to environment protection, and different effectiveness of the mechanisms of market self-regulation and state management of the process of implementation and institutionalization of the circular practices of economic activities.

This book studies the existing and formulates new conceptual provisions of the circular economy and its essential differences from the linear model of economic development. The anti-crisis potential of the circular economy and its differences in developed and developing countries are determined. A methodology of measuring and managing the modern circular economy in developed and developing countries is developed.

The authors perform an international case study of the latest tendencies, barriers, and perspectives of building the circular economy in developed and developing countries, determine specific features and regularities of building the circular economy in developed and developing countries, study and analyze the practice of building the circular economy in modern Russia, substantiate future perspectives of development of the circular economy, and offer complex recommendations for managing the process of formation and development of the circular economy in developed and developing countries.

The purpose of this book is to show integrity of the global environment, in which developed and developing countries implement their circular practices, to substantiate close interconnection between these categories of countries, to determine the level of similarity and the scale of their differences during formation of the circular economy, and to offer scientific recommendations that would be adapted to their specifics.

List of Contributors

• Aleksandr N. Abramov

  Moscow Region State University, Mytishchi, Russia

  e-mail: alex_nic_abramov@mail.ru

• Ekaterina S. Alekhina

  Institute of the Service Sphere and Entrepreneurship (branch) of Don State Technical University, Shakhty, Russia

  e-mail: ket_as@mail.ru

• Alexander A. Alekseev

  Plekhanov Russian University of Economics, Moscow, Russia

  e-mail: Alexeev_alexan@mail.ru

• Nataliya S. Andryashina

  Minin Nizhny Novgorod State Pedagogical University, Nizhny Novgorod, Russia

  e-mail: natali_andr@bk.ru

• Viktoria V. Arnold

  Brandenburg University of Technology, Cottbus, Germany

• Mikhail A. Ashkerov

  Brandenburg University of Technology, Cottbus, Germany

• Olga A. Babordina

  Samara State Technical University, Samara, Russia

  e-mail: olgababordina@rambler.ru

• Anna V. Bodiako

  Financial University under the Government of the Russian Federation, Moscow, Russian Federation

  e-mail: anna.bodyako@inbox.ru

• Aleksei V. Bogoviz

  Independent researcher, Moscow, Russia

  e-mail: aleksei.bogoviz@gmail.com

• Igor V. Bulava

  Financial University under the Government of the Russian Federation, Moscow, Russian Federation

  e-mail: ibulava@mail.ru

• Svetlana G. Bychkova

  State University of Management, Moscow, Russia

  e-mail: svetlana9569@gmail.com

• Nadezhda V. Chernovanova

  Volgograd State Agrarian University, Volgograd, Russia

  e-mail: ch25nv@mail.ru

• Yulia S. Chernysheva

  Institute of the Service Sphere and Entrepreneurship (branch) of Don State Technical University, Shakhty, Russia

  e-mail:julia_chern@mail.ru

• Ljudmila I. Chistohodova

  Moscow Region State University, Mytishchi, Russia

  e-mail: george1978@mail.ru

• Igor V. Chistov

  “Military University” of the Ministry of Defense of the Russian Federation, Moscow, Russia

  e-mail: ivchistov@mail.ru

• Viktor I. Dobrosotskiy

  Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation, Moscow, Russia

  e-mail: dobrosotskiy@gmail.com

• Elena A. Dynnikova

  Volgograd State Agrarian University, Volgograd, Russia

  e-mail: dynnikova85@yandex.ru

• Ekaterina M. Egorova

  Volgograd State Agrarian University, Volgograd, Russia

  e-mail: egorowaem@yandex.ru

• Tatiana.V. Epifanova

  Rostov State University of Economics, Rostov-on-Don, Russia

  e-mail: rostovshell@mail.ru

• Elzata V. Erdnieva

  Kalmyk State University named after B.B. Gorodovikov, Elista, Russian Federation

  e-mail: erdnieva-el@yandex.ru

• Lilia V. Ermolina

  Samara State Technical University, Samara, Russia

  e-mail: Ermolina@mail.ru

• Natalia B. Ershova

  State University of Management, Moscow, Russia

  e-mail: natborer@mail.ru

• Irina S. Ferova

  Siberian Federal University, Krasnoyarsk, Russia

  e-mail: iferova@sfu-kras.ru

• Tatiana B. Fonina

  Moscow Region State University, Mytishchi, Russia

  e-mail: tb.fonina@mgou.ru

• Nelly N. Galeeva

  Ufa State Petroleum Technological University, Ufa, Russia

  e-mail: nelli-galeeva@yandex.ru

• Marina P. Garanina

  Samara State Technical University, Samara, Russia

  e-mail: garaninamarina@ya.ru

• Ekaterina P. Garina

  Minin Nizhny Novgorod State Pedagogical University, Nizhny Novgorod, Russia

  e-mail: e.p.garina@mail.ru

• Svetlana B. Globa

  Siberian Federal University, Krasnoyarsk, Russia

  e-mail: globasb@yandex.ru

• Zhanna V. Gornostaeva

  Institute of the Service Sphere and Entrepreneurship (branch) of Don State Technical University, Shakhty, Russia

  e-mail: mypochta-09@mail.ru

• Larisa A. Ilyina

  Samara State University of Economics, Samara, Russia e-mail: ilina.larisa.a@gmail.com

• Tatiana A. Ilyina

  Samara State Technical University, Samara, Russia

  e-mail: tatiana.alexandrovna.ilyina@gmail.com

• Olga G. Kantor

  Ufa State Petroleum Technological University, Ufa, Russia

  e-mail: o_kantor@mail.ru

• Marina V. Karp

  State University of Management, Moscow, Russia

  e-mail: marvik-09@mail.ru

• Elvira A. Khalikova

  Ufa State Petroleum Technological University, Ufa, Russia

  e-mail: ydacha6@yandex.ru

• Tatyana N. Kochetova

  Samara State Technical University, Samara, Russia

  e-mail: tnkochetova@list.ru

• Zhanna M. Korzovatykh

  State University of Management, Moscow, Russia

  e-mail: korzovatykh@yandex.ru

• Taisiia I. Krishtaleva

  Financial University under the Government of the Russian Federation, Moscow,Russian Federation

  e-mail: TIKrishtaleva@fa.ru

• Viktor P. Kuznetsov

  Minin Nizhny Novgorod State Pedagogical University, Nizhny Novgorod, Russia

  e-mail: kuzneczov-vp@mail.ru

• Elena I. Larionova

  Financial University under the Government of the Russian Federation, Moscow, Russian Federation

  e-mail: larionova_len@mail.ru

• Tatyana B. Leybert

  Ufa State Petroleum Technological University, Ufa, Russia

  e-mail: lejjbert@mail.ru

• Svetlana A. Litvinova

  Russian Presidential Academy of National Economy and Public Administration, Moscow, Russia

• Svetlana V. Lobova

  Altai State University, Barnaul, Russia

  e-mail: barnaulhome@mail.ru

• Leonid F. Malinovskii

  Moscow Region State University, Mytishchi, Russia

  e-mail: mlf49@yandex.ru

• Alexander V. Malofeev

  Volgograd State Agricultural University, Volgograd, Russia

  e-mail: malofeev_1981@mail.ru

• Olga P. Maslova

  Samara State Technical University, Samara, Russia

  e-mail: ol-mas108@yandex.ru

• Larisa A. Melikhova

  Volgograd State Agricultural University, Volgograd, Russia

  e-mail: melihova.l@yandex.ru

• Igor E. Mizikovsky

  National Research Nizhny Novgorod State University N.I. Lobachevsky, Nizhny Novgorod, Russia

  e-mail: core090913@gmail.com)

• Nadezhda G. Morozova

  State University of Management, Moscow, Russia

  e-mail: Mng14@mail.ru

• Aleksandr V. Nemchenko

  Volgograd State Agricultural University, Volgograd, Russia

  e-mail: volgsnemchenko@mail.ru

• Inga V. Nikulkina

  North-Eastern Federal University, Yakutsk, Russia

  Financial University under the Government of the Russian Federation, Moscow, Russia

  e-mail: inga123456@yandex.ru

• Ekaterina A. Orlova

  State University of Management, Moscow, Russia

  e-mail: e_a_orlovaguu@mail.ru

• Lyudmila D. Orlova

  Dimitrovgrad Engineering Institute of Technology – Branch of National Research Nuclear University of MIFI, Dimitrovgrad, Russia

  e-mail: ldorlova@mail.ru

• Vladimir S. Osipov

  “Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs Russian Federation“, Moscow, Russia

  e-mail: vs.ossipov@gmail.com

• Yuliya A. Panteleeva

  Samara State Technical University, Samara, Russia

  e-mail: juliya063@mail.ru

• Valentina V. Poliakova

  State University of Management, Moscow, Russia

  e-mail: plvv@yandex.ru

• Svetlana V. Ponomareva

  St. Petersburg State University of Economics, St. Petersburg, Russia

  e-mail: ponsvetlana@mail.ru

• Elena G. Popkova

  Moscow State Institute of International Relations, Moscow, Russia

  e-mail: elenapopkova@yahoo.com

• Larisa V. Popova

  Volgograd State Agrarian University, Volgograd, Russia

  e-mail: lvpopova@bk.ru

• Oksana A. Revzon

  State University of Management, Moscow, Russia

  e-mail: revzonoks@yandex.ru

• Anastasia M. Rogacheva

  Ufa State Petroleum Technological University, Ufa, Russia

  e-mail: izabo@bk.ru

• Elena V. Romanovskaya

  Minin Nizhny Novgorod State Pedagogical University, Nizhny Novgorod, Russia

  e-mail: alenarom@listl.ru

• Tatyana V. Romantsova

  Kutafin Moscow State Law University (MSAL), Moscow, Russia

  e-mail: etvr@mail.ru

• Yulia R. Rudneva

  Ufa State Petroleum Technological University, Ufa, Russia

  e-mail: julrud1976@yandex.ru

• Yuliya R. Rudneva

  Ufa State Petroleum Technological University, Ufa, Russia

  e-mail: julrud@yandex.ru

• Natalia A. Rykhtikova

  Krasnogorsk Branch of Russian Presidential Academy of National Economy and Public Administration, Krasnogorsk, Russia

  e-mail: nar.prof@yandex.ru

• Inna N. Rykova

  Research Institute of Finance of the Ministry of Finance of the Russian Federation Moscow, Russia

  e-mail: rycova@yandex.ru

• Tatiana P. Satsuk

  Emperor Alexander I St. Petersburg State Transport University, St. Petersburg, Russia

  e-mail: stp13@mail.ru

• Galina N. Semenova

  Plekhanov Russian University of Economics, Moscow, Russia

  e-mail: Sg6457@mail.ru

• Tamara P. Shamonina

  Ufa State Petroleum Technological University, Ufa, Russia

  e-mail: shamonina@bk.ru

• Sergei V. Shkodinsky

  Research Institute of Finance of the Ministry of Finance of the Russian Federation Moscow, Russia, Moscow Region State University, Mytishchi, Russia

  e-mail: sh-serg@bk.ru

• Dmitry L. Skipin

  University of Tyumen, Tyumen, Russia

  e-mail: d.l.skipin@utmn.ru

• Anna A. Skomoroshchenko

  “Kuban State Agrarian University named after I.T. Trubilin”, Krasnodar, Russia

  e-mail: skomoranna@yandex.ru

• Sona L. Sumbatyan

  State University of Management, Moscow, Russia

  e-mail: ssumbat@mail.ru

• Anton N. Sunteev

  Samara State Technical University, Samara, Russia

  e-mail: SunteevAN@yandex.ru

• Yury L. Talismanov

  Russian Presidential Academy of National Economy and Public Administration, Moscow, Russia

  e-mail: Talismanova606@yandex.ru

• Vladimir S. Tikhonov

  Samara State Technical University, Samara, Russia

  e-mail: leasingagro@mail.ru

• Natalia G. Tregulova

  Institute of the Service Sphere and Entrepreneurship (branch) of Don State Technical University, Shakhty, Russia

  e-mail: ntregulova@mail.ru

• Tamara T. Tsatkhlanova

  Kalmyk State University named after B.B. Gorodovikov, Elista, Russian Federation

  e-mail: tsatkhlanovat@mail.ru

• Lubov I. Vanchukhina

  Ufa State Petroleum Technological University, Ufa, Russia

  e-mail: BUA1996@yandex.ru; bua1996@mail.ru

• Bogdan S. Vasyakin

  Plekhanov Russian University of Economics, Moscow, Russia

  e-mail: Vasyakin.BS@rea.ru

• Natalia G. Vovchenko

  Rostov State University of Economics, Rostov-on-Don, Russia

  e-mail: nat.vovchenko@gmail.com

• Elena V. Yagupova

  Volgograd State Agrarian University, Volgograd, Russia

  e-mail: Yev26@mail.ru

• Sergey E. Zakutnev

  “Military University” of the Ministry of Defense of the Russian Federation, Moscow, Russia

  e-mail: szakutnev@yandex.ru

• Elena Y. Zolochevskaya

  Russian Presidential Academy of National Economy and Public Administration, Moscow, Russia