Masoud Lajevardi, Ph.D, ecturer, Department of Management and accounting Islamic Azad University, Semnan, Mahdishahr, Iran.

Associate Professor. Branka Topić-Pavković, Ph.D, University of Banja Luka, Faculty of Economics, Banja Luka, Bosnia & Herzegovina.

Prof. Miloš Pavlović, PhD, Faculty of Economics in Kosovska Mitrovica, Serbia.

Associate Professor, Mohammad Taleghani, Associate Professor, Department of Industrial Management Rasht Branch, Islamic Azad University(IAU), Iran.