Xiaochun Liu University of Central Arkansas, United States Emmanuel Thompson Department of Mathematics, Southeast Missouri State University, United States Lin Chen Valparaiso University, United States Monomita Nandy Brunel University, United Kingdom Ubaldo Comite University E-Campus and University of Calabria, Italy Francesca Culasso Department of Management, University of Turin, Italy Roberto Moro Visconti Department of Economics and Business Administration, Università Cattolica del Sacro Cuore, Italy Fabrizio Rossi University of Cassino and Southern Lazio, Italy Lorenzo Gelmini Department of Business Studies, Novara, Italy Anastasia Maggina Business Consul Tant, Greece Juan Carlos Cortés Universitat Politècnica de València, Spain María-Dolores Guillamón University of Murcia, Spain Gastón Milanesi Department of Business & Mangement, Universidad Nacional del Sur,, Aruba Piotr Manikowski Poznan University of Economics, Poland Marta Borda Wroclaw University of Economics, Poland Hassan A. G. Ouda German University in Cairo, Netherlands Rajmund Mirdala Faculty of Economics, Technical University of Košice, Slovakia Sawsan Saadi Halbouni University of Sharjah, United Arab Emirates Clea Beatriz Macagnan Universidade do Vale do Rio Dos Sinos, Brazil Jonas Maia UFSCar - Federal University of Sao Carlos, Brazil Alina Camelia Șargu Alexandru Loan Cuza University of lasi, Romania Ionel Bostan Stefan cel Mare University - Suceava, Romania Angela Roman Faculty of Economics and Business Administration, “Alexandru Ioan Cuza” University of Iasi, Romania Marwa Hassaan Mansoura University, Egypt Said Brika Oum El Bouaghi University, Algeria Eliza Nor Universiti Sains Malaysia, Malaysia Dorcas Adebola Babatunde Afe Babalola University Ado- Ekiti, Nigeria, Nigeria Brikend Aziri Outh East European University, Macedonia Issam M. I. Buhaisi Accounting and Finance, Palestinian Territories Amalendu Bhunia University of Kalyani, West Bengal, India Dr Krishna Reddy Chittedi University of Hyderabad, India A. F. M. Ataur Rahman North South University, Bangladesh Yongli Luo College of Business, Houston Baptist University, United States Amir Khorasgani Middlesex University, United States Krzysztof Szczepaniak University of Gdansk, Poland Loukia Sergiou PA College, Larnaca, Cyprus Ivana Zilic DePaul University, United States Tahereh Mehrabankhou Ferdowsi University of Mashhad, Iran Nasrollah Takhtaei Islamic Azad University, Dezful Branch, Iran Eva Eraković Faculty of Economy, University at Nis, Serbia Florian Nuta Danubius University, Romania Uğur Karabey Hacettepe University, Turkey Ali Faruk ACIKGOZ Namik Kemal University, Turkey BENZOUAI Mohamed Cherif Oum-El-Bouaghi University, Algeria Zubir Azhar Universiti Sains Malaysia, Malaysia Abdelkader Derbali Higher Institute of Management of Sousse, Tunisia Junada Sulillari Fan S. Noli University, Albania John Njangiru Mungai Accounting and Finance, Kenyatta University, Kenya Sharad Nath Bhattacharya Army Institute of Management, India Dr Swati Oza Swami Ramanand Teerth Marathwada University, India Muhammad Hashim Perston University Islamabad Pakistan, Pakistan Abdulwahid Sial National University of Modern Languages H-9 Islamababd, Pakistan Mustafa Daud University of Ilorin, Ilorin-Nigeria, Nigeria Niyonzima Theogene Adventist University of Central Africa (AUCA), Rwanda