1. Department of Economics, Finance and Management, University of Szczecin, Mickiewicza 64, 71-101 Szczecin, Poland
2. Department of Finance, Banking and Accounting, Rzeszow University of Technology, Al. Powstancow Warszawy 12, Rzeszow 35-959, Poland
3. Department of Defence Studies, Jan Kochanowski University in Kielce Branch in Piotrków Trybunalski Słowackiego Street 114/118, Piotrków Trybunalski 97-300, Poland