[1] Univ Kurdistan Hewler, Sch Management & Econ, Dept Business & Management, 30 Meter Ave, Erbil, Kurdistan Regio, Iraq
[2] Iran Univ Sci & Technol, Student Ind Engn, Tehran, Iran
[3] Bu Ali Sina Univ, Fac Econ & Social Sci, Hamadan, Hamadan, Iran
[4] Jonkoping Int Business Sch, Room B5017,Gjuterigatan 5, SE-55111 Jonkoping, Sweden