1. Accounting and Audit, National Academy of Statistics, Kyiv, Ukraine
2. West Ukrainian National University, Ternopil, Ukraine
3. International Economics Department, West Ukrainian National University, Ternopil, Ukraine
4. Department of World Economy and International Economic Relations, Educational and Scientific Institute of International Relations Taras Shevchenko National University of Kyiv, Ukraine
5. Entrepreneurship and Trade Department, West Ukrainian National University, Ternopil, Ukraine