M. N. Mikhailyuk
Sochi Institute (a branch) of the federal state autonomous educational institution of higher education «Peoples’ Friendship University of Russia»
Russian Federation

Marina N. Mikhailyuk, head of the Department of Finance and Credit, Candidate of Economics

32 Kuibyshev str., Sochi, 354340

M. К. Ashinova
FSBEI HE «Maykop State Technological University»
Russian Federation

Marina K. Ashinova, Professor of the Department of Finance and Credit, a professor

191 Pervomaiskaya str., Maykop, 385000

M. Naik
FSBEI HE «Maykop State Technological University»

Muhammad Naik, a post-graduate student

191 Pervomaiskaya str., Maykop, 385000