1. The School of Accounting and Economics, Napier University, Sighthill
Campus, Edinburgh EH11 4BN, Tel: 0131-455-3439,
2. University of Glasgow, Glasgow, G12 8QQ.
3. The School of Accounting and Economics, Napier University, Sighthill
Campus, Edinburgh EH11 4BN, Tel: 0131-455-3439