1. Department of Finance and Accounting, Lviv State University of Internal Affairs, Lviv, Ukraine
2. Department of Marketing and Behevioral Economics “KROK” University, Kiev, Ukraine
3. Department of Biological Fundamentals of Physical Education and Sporting Disciplines National Pedagogical Dragomanov University, Kiev, Ukraine
4. Associate Professor of the Department of Finance and Accounting, Lviv State University of Internal Affairs