1. Faculty of Business & Economics and Social Development, Universiti Malaysia Terengganu, Kuala Terengganu, Malaysia
2. Faculty of Commerce, Kafrelsheikh University, Kafr Ash Shaykh, Egypt
3. Bournemouth University Business School, UK
4. College of Business Administration, University of Sharjah, UAE., And, Faculty of Commerce, Tanta University, Tanta, Egypt