1. Faculty of Administration and Economics, University of Thi-Qar, Nasiriyah, Iraq
2. School of Business and Economics, Universiti Putra Malaysia (UPM), Serdang, Malaysia
3. Technical Engineering College, Al-Ayen University, Thi-Qar, Iraq
4. Faculty of Engineering, University of Wasit, Wasit, Iraq
5. Management Technical College, Southern Technical University, Basrah, Iraq
6. Accounting, Libyan Academy for Postgraduate Studies, Benghazi, Libya