1. Department of Economics, Faculty of Economic Sciences, Koszalin University of Technology, Koszalin, Poland
2. Department of Business Administration, Faculty of Business Administration and Social Sciences, Western Norway University of Applied Sciences, Sogndal, Norway
3. Department of Entrepreneurship and Relationship Management, University of Southern Denmark, Odense, Denmark
4. Department of Finance, Faculty of Economic Sciences, Koszalin University of Technology, Koszalin, Poland