1. The Department of Financial and Economic Analysis and Valuation, The Faculty of Accounting and Management Information Systems, Bucharest University of Economic Studies, 010374 Bucharest, Romania
2. Department of Tourism Management, Faculty of Leisure & Tourism, NHL Stenden University of Applied Sciences, 8917 DD Leeuwarden, The Netherlands
3. The Department of Economics, Accounting and Agrotourism, Faculty of Management and Rural Development, University of Agronomic Sciences and Veterinary Medicine of Bucharest, 011464 Bucharest, Romania