1. Faculty of Business and Accountancy, Universiti Malaya, 50603 Kuala Lumpur, Malaysia
2. School of Mathematical Sciences, Universiti Sains Malaysia, 11800 Penang, Malaysia
3. Faculty of Science, Universiti Tunku Abdul Rahman, 31900 Perak, Malaysia
4. School of Mathematical and Computer Sciences, Heriot-Watt University Malaysia, 62200 Putrajaya, Malaysiaa
5. Faculty of Business Administration, University of New Brunswick, Canada