M. V. Botnariuk
Admiral F.F. Ushakov State Maritime University
Russian Federation

Marina V. Botnariuk, Dr. Sci. (Economics), Associate Professor, Professor of the Department of Economic Theory, Economics and Management

Novorossiysk 

N. N. Ksenzova
Admiral F.F. Ushakov State Maritime University
Russian Federation

Natalia N. Ksenzova, Cand. Sci. (Economics), Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Economic Theory, Economics and Management

Novorossiysk 

A. L. Gendon
Plekhanov Russian University of Economics
Russian Federation

Angelika L. Gendon, Cand. Sci. (Technical), Associate Professor, Associate Professor of the Basic Department of Financial Control, Analysis and Audit of the Main Control Department of the City of Moscow

Moscow