This article is distributed under the terms of the Creative Commons Attribution Non-Commercial License, which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.
Irena Łącka
Faculty of Economics, West Pomeranian University of Technology in Szczecin, 71-210 Szczecin, 47 Żołnierska St., Poland
Olga Stefko
Faculty of Economics and Social Sciences, Poznań University of Life Sciences, 28 Wojska Polskiego St., 60-637 Poznań, Poland