T. V. Gomel'ko
Smolensk Institute of Economics — Branch of St. Petersburg University of Management Technologies and Economics
Russian Federation

Tat'yana V. Gomel'ko – Doctor of Economics Sciences, Associate Professor, Professor

5 Smol'yaninova Str., Smolensk, 214031

Yu. A. Bortnik
College of Smolensk Humanitarian University
Russian Federation

Yuliya A. Bortnik – Teacher

2 Krasninskiy pereulok 1-86, Smolensk, 214004

M. A. Ovsyannikova
Smolensk Institute of Economics — Branch of St. Petersburg University of Management Technologies and Economics
Russian Federation

Mariya A. Ovsyannikova – Senior Lecturer

5 Smol'yaninova Str., Smolensk, 214031