1. School of Economics and Finance, Xi’an Jiaotong University, Xi’an, Shaanxi, China
2. School of Business, Guangdong University of Foreign Studies, Guangzhou, China
3. Science Department, National Engineering Academy of the Republic of Kazakhstan, Almaty, Kazakhstan
4. Faculty Economic and Business, Jl. Prof TM Hanafiah 12 Campus, Universitas Sumatera Utara, Padang Bulan, Medan, Indonesia