E. A. Badokina
Pitirim Sorokin Syktyvkar State University
Russian Federation

 Evgenia A. Badokina - PhD in Economics, Professor, Head  of the Department of the Financial Management  
of the Institute of Economics and Management 

55 Oktyabrskiy Ave., Syktyvkar 167001

G. A. Nekrasova
Pitirim Sorokin Syktyvkar State University
Russian Federation

 Galina A. Nekrasova - PhD in Economics, Associate Professor at the Department of Financial Management  
of the Institute of Economics and Management 

55 Oktyabrskiy Ave., Syktyvkar 167001