1. Department of Public Management, National University of Political Studies and Public Administration, Bdul Expozitiei, 30A, 012104 Bucharest, Romania
2. Academy of Romanian Scientists, Ilfov Street 3, 050094 Bucharest, Romania
3. National Scientific Research Institute for Labor and Social Protection, Povernei Street, 6, 010643 Bucharest, Romania
4. University of Iceland, Saemundargata, Ssn. 600169-2039, 102 Reykjavik, Iceland
5. Department of Accounting, Copenhagen Business School, 2000 Frederiksberg, Denmark