1. V.I. Vernadsky Taurida National University,Department of Finance and Accounting,Kyiv,Ukraine
2. Dmytro Motornyi Tavria state agrotechnological university,Department of Finance and Accounting,Zaporizhzhia,Ukraine
3. State University of Infrastructure and Technologies,Department of Economics, Marketing and Business Administration,Kyiv,Ukraine
4. University Zielona Gora,Institute of Economics and Finance,Zielona Gora,Poland
5. Economic Resilience Activity USAID,Toronto,Canada
6. Pomorska Sykola Wyższa Starogard,Gdański,Poland