1. Accounting and Finance Department, United Arab Emirates University (UAE), Al Ain P.O. Box 15551, United Arab Emirates
2. Institute of Foreign Economic Security and Customs Affairs, Peoples’ Friendship University of Russia (RUDN University), 6 Miklukho-Maklaya Street, 117198 Moscow, Russia
3. Graduate School of Intelligent Systems and Supercomputing Technologies, Peter the Great St. Petersburg Polytechnic University (SPbPU), 29 Polytechnicheskaya Street, 195251 St. Petersburg, Russia
4. Graduate School of Business Engineering, Peter the Great St. Petersburg Polytechnic University (SPbPU), 29 Polytechnicheskaya Street, 195251 St. Petersburg, Russia
5. Faculty of Public Administration, Lomonosov Moscow State University (MSU), 27-4 Lomonosovsky Prospect, 119234 Moscow, Russia