Department of Finance, Banking and Insurance, Chernihiv National University of Technology, Chernihiv, Ukraine, Department of Public, Corporate Finances and Financial Mediation, Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine, Department of Public, Corporate Finances and Financial Mediation, Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine, Department of Public, Corporate Finances and Financial Mediation, Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine, Department of Entrepreneurship, Corporate and Spatial Economics, Vasyl’ Stus Donetsk National University, Vinnytsia, Ukraine and National Agency of Ukraine for Civil Service in Vinnytsia; KVNZ “Vinnytsia Academy of Continuing Education”, Vinnytsia, Ukraine