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Article History

Received: 28 August 2023

Accepted: 16 October 2024

First Online: 28 November 2024

Competing interests

: The authors declare no competing interests.

: This article does not contain any studies with human participants conducted by any of the authors. The article was prepared in accordance with the Code of Ethics of the University of Žilina (Guideline No. 207), which is available at and with Directive no. 226, which regulates author ethics and plagiarism at the University of Žilina (available at: ). Since no points in both directives require a meeting of the Ethics Commission of the University of Žilina in the case of research that does not involve human participants, this commission was not convened in the case of the presented article.

: This article does not include studies with human participants that have been conducted by some of the authors. Company data used in the manuscript was obtained from published financial statements and annual reports on the Internet. A declaration of informed consent was not required, as no research in the form of questionnaires, interviews or experiments was carried out within the study.