1. Department of Finance and Accounting, Lviv State University of Internal Affairs, Lviv, Ukraine
2. High School of Enterprise and Administration in Lublin, Lublin, Poland
3. Management Department, Lviv State University of Internal Affairs, Lviv, Ukraine
4. Department of Foreign Trade and Customs, Lviv Polytechnic National University, Lviv, Ukraine
5. Department of Foreign Trade and Customs, Institute of Economics and Management, Lviv Polytechnic National University, Lviv, Ukraine