Soschinski, Caroline Keidann, Postgraduate Program in Accounting Sciences and Administration, Community University of the Chapecó Region, Chapecó, Santa Catarina, 89809-900, Brazil (Brazil)
Sun, Jing, Transport Management institute Ministry of Transport
Suraj, Neethu, Institute of Management and Commerce, Srinivas University, Mangalore, 574146, India (India)
