introduction Taking advantage of excellent opportunity – challenges still ahead The latest edition of ”Copernican Journal of Finance & Accounting” confirms our growing position in the world of the international science. We are very proud of that. More and more scientists from many countries have accepted our invitation for cooperation as Authors and Readers. Also the teams of Scientific Council and Re- viewers are wider. This is exactly our Mission – to create the Journal as a perfect forum for scien- tists and practitioners to exchange ideas and experience on the international scale in the field of Finance but also Economics and Management. The highly recognized position of CJFA is our common success. Therefore, I would like to thank all of you. However, in modern Economy & Economics there is a lot to be done – this is a challenge for every one of us. Unfortunately, we still face too many fundamental and controversial problems. Moreover, we – as scientists – should take care of so- ciety. In my opinion, social expectations from science are fully justified – to make our existence, at least, more bearable. This is a perfect place to remind you our Motto: looking for solutions. For that reason we offer you an excellent opportunity to cooperate with our Jo- urnal to contribute to the progress of the world science: to indicate, to analyze, to explain, to solve, to implement, to manage, to monitor. Yours sincerely Editor in Chief Professor Leszek DZIAWGO