Abstract: Business and Management Studies (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue. Reviewers for Volume 2, Number 3 Arash Riasi Ashford Chea Christer Thörnqvist Florin Peci Fouad Jawab Gabriela Antošová Gordon Terkpeh Sabutey İzlem Gözükara Jayalakshmy Ramachandran Julia Stefanova Julio Cesar Puche Regaliza Kenichi Shimizu Lucie Andreisová Martin Sung Mike Rayner Mohammad Soliman Mythili Kolluru Olha Komelina Raimundo Lima Filho Rashedul Hasan Regina Lenart-Gansiniec Taro Abe Tetiana Paientko Waeibrorheem Waemustafa Xhavit Islami Yang Zhao Zeki Atıl Bulut Ellery Willianms Editorial Assistant On behalf of, The Editorial Board of Business and Management Studies Redfame Publishing 9450 SW Gemini Dr. #99416 Beaverton, OR 97008, USA URL: http://bms.redfame.com