1. Doctoral Program in Engineering Sciences, ITESM-Monterrey Mexico
2. Schulich School of Buisness, York University M3J1P3 Toronto Canada
3. Doctoral Program, Harvard Business School, Soldiers Field 02163 Boston MA
4. International Center for Auditing and Evaluation, Nanjing Audit University, Nanjing, P.R. China; School of Business, Worcester Polytechnic Institute Worcester USA