Affiliation: | 1. Department of Finance and Accounting , Matej Bel University, Faculty of Economics Banska Bystrica , Slovakia E-mail: juraj.nemec@umb.sk;2. Stanislaw Staszic School of Public Administration Bialystok , Poland E-mail: psuwaj@wsap.edu.pl;3. Faculty of Law, University of Bialystok , Bialystok , Poland E-mail: artasm@wp.pl |