Dr. Safiye TURGAY, Sakarya University, Turkey
Prof. N. R. Surata, Udayana University, Indonesia

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Dr. U. R. Allen, Tallinn University, Estonia
Dr. Arvy N. Osma, Mariners Polytechnic Colleges Foundation of Canaman (Cam Sur) Inc.
Prof. Mohamed Osman, Department of Finance, King Saud University, Riyadh, Saudi Arabia
Dr. j. L. Chang, National Dong Hwa University,Hualien,Taiwan
Prof. Heng Li, Northwestern Polytechnical University, China
Mr. Aitor Garcés-Manzanzera, Faculty of Education, University of Murcia, Spain