1. Faculty of Management, Rzeszow University of Technology, Rzeszow, Poland; National University of Water and Environmental Engineering, Rivne, Ukraine
2. Institute of Technology and Business in České Budějovice, School of Expertness and Valuation, České Budějovice, Czech Republic
3. Sumy State University, Sumy, Ukraine
4. Department of Management and Human Resources Development, Alexander Dubcek University in Trencin, 91150 Trencin, Slovakia
5. Balatskyi Academic and Research Institute of Finance, Economy and Management, Sumy State University, Sumy, Ukraine