Zozul, T. V., Poltava Business Institute, Private higher educational establishment «Academician Yuriy Bugay International Scientific and Technical University» Sinna Street, 7, Poltava, 36039, Ukraine Zubenko, Olesya M., V.N. Karazin Kharkiv National University, Kharkiv, Ukraine Zyhaylo, Natalya, Ivan Franko National University of Lviv