1. Deparment of Production Engineering, Federal University of Paraiba, João Pessoa, Brazil
2. Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czech Republic
3. Faculty of Finance and Accounting, Prague University of Economics and Business, Prague, Czech Republic
4. Department of Management, Instituto Federal do Norte de Minas Gerais, Almenara, Brazil
5. Institute of Production and Management Engineering, Federal University of Itajubá, Itajubá, Brazil