1. Faculty of Economics and Business Administration Cluj-Napoca, Department of Finance, Babeş-Bolyai University, Cluj-Napoca, Romania
2. Faculty of Economics, Doctoral School of Economics, University of Oradea, Oradea, Romania
3. Faculty of Economics, Informatics and Engineering, Department of Economics, ‘Vasile Goldis’ Western University of Arad, Arad, Romania
4. Faculty of Economics Alba Iulia, “1 Decembrie 1918” University, Alba Iulia, Romania
5. Faculty of Economics and Business Administration Cluj-Napoca, Department of Management, Babeş-Bolyai University, Cluj-Napoca, Romania