1. Department of Economy and Economic Security, Lviv State University of Internal Affairs, Lviv, Ukraine
2. Department of Marketing, Business and Trade, Odessa National Academy of Food Technologies, Odessa, Ukraine
3. Department of Business Management, Odessa National Academy of Food Technologies, Odessa, Ukraine
4. Department of Accounting and Auditing, Odessa National Academy of Food Technologies, Odessa, Ukraine
5. Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine