1. Department of Agricultural Economics, Finance and Accounting, Faculty of Law and Financial Economy, Universidad de Córdoba, 14071 Córdoba, Spain
2. Research Departament, Faculy of Bussiness Administration, Universidad Ecotec, Samborondón 092302, Ecuador
3. Faculty of Economy, VSB—Technical University of Ostrava, 17 listopadu 2172, CP 70800 Ostrava, Czech Republic
4. Research Departement, Universidad Bolivariana del Ecuador, Durán 092405, Ecuador