ࡱ>   \pcfnjinu Ba==#F#8X@"1[SO1[SO1[SO1[SO1[SO1Arial1[SO1Arial1[SO1Arial1[SO1Arial1 [SO1$[SO1[SO+""#,##0;""\-#,##05""#,##0;[Red]""\-#,##07""#,##0.00;""\-#,##0.00A""#,##0.00;[Red]""\-#,##0.00i*2_ ""* #,##0_ ;_ ""* \-#,##0_ ;_ ""* "-"_ ;_ @_ .))_ * #,##0_ ;_ * \-#,##0_ ;_ * "-"_ ;_ @_ y,:_ ""* #,##0.00_ ;_ ""* \-#,##0.00_ ;_ ""* "-"??_ ;_ @_ 6+1_ * #,##0.00_ ;_ * \-#,##0.00_ ;_ * "-"??_ ;_ @_ \$#,##0_);\(\$#,##0\)\$#,##0_);[Red]\(\$#,##0\) \$#,##0.00_);\(\$#,##0.00\)% \$#,##0.00_);[Red]\(\$#,##0.00\)                   , * + )  X X X X x@ @  x@ @ "x@ @  "x@ @ *x@ @  x@ @  !x@ @  !x@ @  "x@ @  )x@ @  x@ @  @ @  x@ @  x@ @  x@ @  )x@ @  `jSheet1bSheet2iSheet3VV" .  0] z~gN^Q{{t 09http://www.emeraldinsight.com/info/journals/ecam/ecam.jsp 1726-0531-Journal of Engineering, Design and Technology  0] z0Nb/gBg_ 09http://www.emeraldinsight.com/info/journals/jedt/jedt.jsp 1747-1117 Social Responsibility Journal 0>yO#N 07http://www.emeraldinsight.com/info/journals/srj/srj.jsp 0828-8666=Humanonics The international journal of systems and ethics 0N{|~Nmf[ 0 73http://www.emeraldinsight.com/info/journals/h/h.jsp 7 1446-8956 -International Journal of Developmental Issues 0VESU\Bg_ 09http://www.emeraldinsight.com/info/journals/ijdi/ijdi.jsp 7 0305-5728CVINE The journal of information and knowledge management systems  0Oo`NwƋ{t|~ 0 79http://www.emeraldinsight.com/info/journals/vine/vine.jsp 7 1059-5422lCompetitiveness Review An international business journal incorporating Journal of Global Competitiveness  0VEFUNzNRċ 05http://www.emeraldinsight.com/info/journals/cr/cr.jsp 1056-92190International Journal of Commerce and Management  0VEFUNN{t 0=http://www.emeraldinsight.com/info/journals/ijcoma/ijcoma.jsp 1044-4068,International Journal of Conflict Management 0VEQz{t 0;http://www.emeraldinsight.com/info/journals/ijcma/ijcma.jsp 7 0954-7541 7'International Journal of Wine Marketing 7  0VER{|xvzBg_ 0 7http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=23429 1363-254X#Journal of Communication Management 0l{t 09http://www.emeraldinsight.com/info/journals/jcom/jcom.jsp 1361-2026GJournal of Fashion Marketing and Management An International Journal  0e\^:WT{t 09http://www.emeraldinsight.com/info/journals/jfmm/jfmm.jsp 7 1747-3616Young Consumers  0?QzR\t^^:W 0 75http://www.emeraldinsight.com/info/journals/yc/yc.jsp 7 1934-88350International Journal of Organizational Analysis 0VE~~Rg 09http://www.emeraldinsight.com/info/journals/ijoa/ijoa.jsp 7 1077-5730 7Handbook of Business Strategy 7 0ONbeuKbQ 0http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=11990 7 0275-6668Journal of Business Strategy 0FUNV{euBg_ 07http://www.emeraldinsight.com/info/journals/jbs/jbs.jsp 1660-5373 Tourism review 0e8nNċ 05http://www.emeraldinsight.com/info/journals/tr/tr.jsp 0951-3574-Accounting, Auditing & Accountability Journal  0O0[NL#Bg_ 09http://www.emeraldinsight.com/info/journals/aaaj/aaaj.jsp 7 1355-2546Rapid Prototyping Journal  0_7h:gbWBg_ 07http://www.emeraldinsight.com/info/journals/rpj/rpj.jsp 7 1463-001X Journal of Corporate Real Estate 0ON NRN 09http://www.emeraldinsight.com/info/journals/jcre/jcre.jsp 1463-578X(Journal of Property Investment & Finance  0DNbDNёBg_ 09http://www.emeraldinsight.com/info/journals/jpif/jpif.jsp 1467-6370;International Journal of Sustainability in Higher Education 0VEؚI{YeSc~SU\Bg_ 0;http://www.emeraldinsight.com/info/journals/ijshe/ijshe.jsp 1074-8121On the Horizon 0*gegT~Ye 07http://www.emeraldinsight.com/info/journals/oth/oth.jsp 7 1355-2554?International Journal of Entrepreneurial Behaviour and Research 0VEON[L:NNxvzBg_ 0;http://www.emeraldinsight.com/info/journals/ijebr/ijebr.jsp 7 1460-1060)European Journal of Innovation Management  0'k2mie{tBg_ 09http://www.emeraldinsight.com/info/journals/ejim/ejim.jsp 7 1751-1879Leadership in Health Services  0eP^ gR[Bg_ 0 77http://www.emeraldinsight.com/info/journals/lhs/lhs.jsp 1362-0436 Career Development International 0VELN_S 07http://www.emeraldinsight.com/info/journals/cdi/cdi.jsp 7 1467-8047#Performance Measurement and Metrics  0~Heċ0ONhQ 0 7^http://www.emeraldinsight.com/Insight/viewContainer.do?containerType=JOURNAL&containerId=11398 0965-3562<Disaster Prevention and Management: An International Journal  0~p2N{t 07http://www.emeraldinsight.com/info/journals/dpm/dpm.jsp 1363-951XFPolicing: An International Journal of Police Strategies and Management  0VEl[V{euN{tBg_ 0 7=http://www.emeraldinsight.com/info/journals/pijpsm/pijpsm.jsp 7 1463-6697Info  0Oo`NN?eV{TV{eu 09http://www.emeraldinsight.com/info/journals/info/info.jsp 7 1367-3270Journal of Knowledge Management 0wƋ{tBg_ 07http://www.emeraldinsight.com/info/journals/jkm/jkm.jsp 7 1469-1930Journal of Intellectual Capital 0zfRD,gBg_ 07http://www.emeraldinsight.com/info/journals/jic/jic.jsp 7 0741-9058Library Hi Tech News  0VfNؚeb/gbS 0 79http://www.emeraldinsight.com/info/journals/lhtn/lhtn.jsp 7 0950-41250Reference Reviews incorporating ASLIB Book Guide 0Se.sċ 0 75http://www.emeraldinsight.com/info/journals/rr/rr.jsp 7 1355-2511-Journal of Quality in Maintenance Engineering  0~O] z(ϑBg_ 09http://www.emeraldinsight.com/info/journals/jqme/jqme.jsp 7 1463-5771&Benchmarking: An International Journal 0WQ 07http://www.emeraldinsight.com/info/journals/bij/bij.jsp 7 1463-7154#Business Process Management Journal  0NRۏ z{tBg_ 09http://www.emeraldinsight.com/info/journals/bpmj/bpmj.jsp 7 1352-27525Qualitative Market Research: An International Journal 0['`^:Wxvz 0 77http://www.emeraldinsight.com/info/journals/qmr/qmr.jsp 7 0957-40932International Journal of Logistics Management, The 0irAm{t 0 79http://www.emeraldinsight.com/info/journals/ijlm/ijlm.jsp 7 1359-85461Supply Chain Management: An International Journal 0O^{t 07http://www.emeraldinsight.com/info/journals/scm/scm.jsp 7 0969-6474Learning Organization, The 0f[`NW~~ 07http://www.emeraldinsight.com/info/journals/tlo/tlo.jsp 7 1352-75925Team Performance Management: An International Journal 0VЏ\O{t 07http://www.emeraldinsight.com/info/journals/tpm/tpm.jsp 1463-6689 foresight  0܏ *geg`NQV{ 05http://www.emeraldinsight.com/info/journals/fs/fs.jsp 1352-3074"World Class Design to Manufacture  06R N 0 7^http://www.emeraldinsight.com/Insight/viewContainer.do?containerType=Journal&containerId=11688 1466-6189)International Journal on Grey Literature  0ppre.sVEg R 0 7^http://www.emeraldinsight.com/Insight/viewContainer.do?containerType=Journal&containerId=12259 1466-27608Library Consortium Management: An International Journal  0VfNTTǑ-{t 0 7^http://www.emeraldinsight.com/Insight/viewContainer.do?containerType=Journal&containerId=11903 1361-5874 7!Journal of Clinical Effectiveness 7 04N^He 0 7 1834-7649>International Journal of Accounting and Information Management  0VEONOo`{t 0;http://www.emeraldinsight.com/info/journals/ijaim/ijaim.jsp 1741-0401>International Journal of Productivity & Performance Management 0VEuNRN~He{tBg_ 0;http://www.emeraldinsight.com/info/journals/ijppm/ijppm.jsp 7 Subject Area 7-Nef[yS T 7Title 7-NeS T 7From 7< End year of CNAD 7URL 7 0958-868X 7Journal of Property Finance  7  0 NRNёg R 0 7 0965-7967 7Balance Sheet  7 0DNs^ah 0 7  0eP^NRDn{t 0 7 1063-0279 7-Clinical Performance and Quality Health Care  7  04N^{tTkSuOeP 0 7 0953-3230 7Executive Development  7 0L?eSU\ 0 7 0955-6214 7+International Journal of Career Management  7  0LN{tVEg R 0 7 1463-4449 7  0cCgNSNVEg R 0 7 0Vl[yf[ 0 7  0 gRN{tVEg R 0 7 0968-0810 7Librarian Career Development  7  0VfNXTLNSU\ 0 7 1017-6748 7Asian Libraries  7  0N2mVfN]\O 0 7 1364-5137 7Electronic Resources Review  7 05uP[Dnċ 0 7 0962-2519 7Management Development Review  7 0{tSU\ċ 0 7 1465-4652 72International Journal of Agile Management Systems  7  0Oewc{t|~VEg R 0 7 1355-252X 7Journal of Management History  7 0{tSg R 0 7 0968-4875 7Training for Quality  7 0(ϑW 0 7 1359-8538 7)International Journal of Quality Science  7  0(ϑyf[VEg R 0 7 0968-4905 7Pricing Strategy and Practice  7  0NyO~Nmf[Bg_ 09http://www.emeraldinsight.com/info/journals/ijse/ijse.jsp 7 0144-3585Journal of Economic Studies 0~NmxvzBg_ 07http://www.emeraldinsight.com/info/journals/jes/jes.jsp 7 Education  7Ye{t 7 0951-354X/International Journal of Educational Management  0VEYe{tBg_ 09http://www.emeraldinsight.com/info/journals/ijem/ijem.jsp 7 0957-8234%Journal of Educational Administration  0YeL?e{tBg_ 07http://www.emeraldinsight.com/info/journals/jea/jea.jsp 0968-4883Quality Assurance in Education 0Ye(ϑO 07http://www.emeraldinsight.com/info/journals/qae/qae.jsp 7eP^bt{t 7 0965-4283Health Education 0eP^Ye 05http://www.emeraldinsight.com/info/journals/he/he.jsp 0952-6862iInternational Journal of Health Care Quality Assurance Addressing the issues of management and quality  0VEeP^bt(ϑO 0 7< =http://www.emeraldinsight.com/info/journals/ijhcqa/ijhcqa.jsp 7 0268-9235!Journal of Management in Medicine  0eP^~~N{tBg_ 0 7http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=12265 0034-6659Nutrition & Food Science  0%{QNߘTyf[ 07http://www.emeraldinsight.com/info/journals/nfs/nfs.jspNRDn{t 7 0142-5455/Employee Relations The International Journal 0ǖXTsQ| 05http://www.emeraldinsight.com/info/journals/er/er.jsp 7 0262-1711!Journal of Management Development 0{tf[SU\ 07http://www.emeraldinsight.com/info/journals/jmd/jmd.jsp 7 0268-3946 Journal of Managerial Psychology  0{t_tf[Bg_ 07http://www.emeraldinsight.com/info/journals/jmp/jmp.jsp 7 0048-3486Personnel Review 0NNċ 05http://www.emeraldinsight.com/info/journals/pr/pr.jsp 71754-2413(old ISSN 0964-9425) 7Women in Management Review 0'`+RN{t 0 7http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=10699 LNNlQqQ蕡{t 7 0007-070XrBritish Food Journal An international multi-disciplinary journal for the dissemination of food-related research 0VߘTBg_ 07http://www.emeraldinsight.com/info/journals/bfj/bfj.jsp 7 0951-35581International Journal of Public Sector Management  0VElQ%蕡{tBg_ 0;http://www.emeraldinsight.com/info/journals/ijpsm/ijpsm.jsp 7 0959-0552WInternational Journal of Retail & Distribution Management incorporating Retail Insights  0VE.UNR{tBg_ 0 7;http://www.emeraldinsight.com/info/journals/ijrdm/ijrdm.jsp 7 0263-5577$Industrial Management & Data Systems  0]N{tNpenc|~ 09http://www.emeraldinsight.com/info/journals/imds/imds.jsp 7 0968-5227*Information Management & Computer Security  0Oo`{tN{:g[hQ 09http://www.emeraldinsight.com/info/journals/imcs/imcs.jsp 7 1066-2243Internet Research 0VyrQxvz 09http://www.emeraldinsight.com/info/journals/intr/intr.jsp 7 0368-492X@Kybernetes The international journal of systems & cybernetics 0c6R 03http://www.emeraldinsight.com/info/journals/k/k.jsp 7 0957-6053 7 Logistics Information Management  0ONOo`{tBg_ 0http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=1420International Business VEFUR{t 7 0955-534X6European Business Review incorporating New European 0'k2mFUNċ 07http://www.emeraldinsight.com/info/journals/ebr/ebr.jspLearning and Development f[`NNSU\ 7 0040-0912Education + Training 0YeNW 05http://www.emeraldinsight.com/info/journals/et/et.jsp 7 0019-7858"Industrial and Commercial Training  0]NTFUNW 07http://www.emeraldinsight.com/info/journals/ict/ict.jsp 7 0309-0590HJournal of European Industrial Training A journal for HRD specialists  0'k2m]NWBg_ 09http://www.emeraldinsight.com/info/journals/jeit/jeit.jsp 7 1366-5626Journal of Workplace Learning 0(WLf[`NBg_ 07http://www.emeraldinsight.com/info/journals/jwl/jwl.jsp 7VfNNOo`xvz 7 0264-1615Interlending & Document Supply  0ENPNe.sO^ 09http://www.emeraldinsight.com/info/journals/ilds/ilds.jsp 7 0143-5124Library Management 0VfN{t 05http://www.emeraldinsight.com/info/journals/lm/lm.jsp 7 0024-2535Library Review 0VfNċ 05http://www.emeraldinsight.com/info/journals/lr/lr.jsp 7 0307-4803.New Library World Charting new developments 0eVfNNLu 07http://www.emeraldinsight.com/info/journals/nlw/nlw.jsp 7 1065-075XEOCLC Systems & Services International digital library perspectives  0peW[VfNƉ 09http://www.emeraldinsight.com/info/journals/oclc/oclc.jsp 7{tyf[Nxvz 7 0025-1747Management Decision 0{tQV{ 05http://www.emeraldinsight.com/info/journals/md/md.jsp 7(ϑ{t 7 0956-6163 7#Environmental Management and Health 0sX(ϑ{t 0http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=12152 7 0265-671X9International Journal of Quality & Reliability Management 0VET(NS`'`{tBg_ 0 7;http://www.emeraldinsight.com/info/journals/ijqrm/ijqrm.jsp 7 0960-45294Managing Service Quality An International Journal 0{t gR(ϑ 07http://www.emeraldinsight.com/info/journals/msq/msq.jsp 7 0954-478XKThe TQM Magazine The international review of organizational improvement 7 0hQb(ϑ{t 0http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=10912^:W% 7 0265-1335International Marketing Review 0VE%ċ 07http://www.emeraldinsight.com/info/journals/imr/imr.jsp 7 0885-8624*Journal of Business & Industrial Marketing  0FUNN]NT%Bg_ 09http://www.emeraldinsight.com/info/journals/jbim/jbim.jsp 7 0736-3761Journal of Consumer Marketing  0m9T%Bg_ 07http://www.emeraldinsight.com/info/journals/jcm/jcm.jsp 7 1061-0421NJournal of Product & Brand Management featuring Pricing Strategy & Practice  0NTNTLr{tBg_ 0 79http://www.emeraldinsight.com/info/journals/jpbm/jpbm.jsp 7 0887-6045Journal of Services Marketing  0 gRN%Bg_ 07http://www.emeraldinsight.com/info/journals/jsm/jsm.jsp 7 0263-4503!Marketing Intelligence & Planning  0L`bTĉR 0 77http://www.emeraldinsight.com/info/journals/mip/mip.jsp 7 0265-2323PThe International Journal of Bank Marketing For the financial services sector 0L^:Wf[ 09http://www.emeraldinsight.com/info/journals/ijbm/ijbm.jsp 7"Materials Science and Engineering  7Pgeyf[N] z 7 0036-8792gIndustrial Lubrication and Tribology Covers all automotive and industrial applications of lubricants  0]NmnNiddf[ 07http://www.emeraldinsight.com/info/journals/ilt/ilt.jsp 7"Materials Science and Engineering 0955-62228International Journal of Clothing Science and Technology  0VE~~yf[Nb/g 0 7;http://www.emeraldinsight.com/info/journals/ijcst/ijcst.jsp 7$Operations and Logistics Management Џ\ONirAm{t 7 Integrated Manufacturing Systems 7  0uN]z{tBg_ 0 7http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=10766 7 0144-3577;International Journal of Operations & Production Management  0VE~%NuN{tBg_ 0;http://www.emeraldinsight.com/info/journals/ijopm/ijopm.jsp 7 0960-0035EInternational Journal of Physical Distribution & Logistics Management 0VEirDAmNTR{tBg_ 0 7=http://www.emeraldinsight.com/info/journals/ijpdlm/ijpdlm.jsp 7Organization Studies ~~xvz 7 0953-4814+Journal of Organizational Change Management  0ON~~SS{tBg_ 09http://www.emeraldinsight.com/info/jour< nals/jocm/jocm.jsp 7 0143-7739+Leadership Organization Development Journal  0[N~~SU\Bg_ 09http://www.emeraldinsight.com/info/journals/lodj/lodj.jsp'Performance Management and Measurement ~He{tNċ0O 7 0043-8022 7 Work Study 0]\O~Hexvz 0 7http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=10830Tourism and Hospitality e8n{t 7 0959-6119<International Journal of Contemporary Hospitality Management  0VES_N gRN{tBg_ 0 7;http://www.emeraldinsight.com/info/journals/ijchm/ijchm.jsp 7 1065-0741cCampus-wide Information Systems The international journal of information and learning technology 0!hVOo`|~ 09http://www.emeraldinsight.com/info/journals/cwis/cwis.jsp 7Computational Mathematics {pef[ 7 0332-1649lCOMPEL The International journal for computation and mathematics in electrical and electronic engineering 0VE5ulN5uP[] z{Npef[Bg_ 0=http://www.emeraldinsight.com/info/journals/compel/compel.jsp 7 0264-4401]Engineering Computations International journal for computer-aided engineering and software 0] z{ 05http://www.emeraldinsight.com/info/journals/ec/ec.jsp 7 0961-5539@International Journal of Numerical Methods for Heat & Fluid Flow 7 0VEpf[NAmSOAmpeyOs^I{SS['`VEg R 0 7http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=245 7 0144-333X4International Journal of Sociology and Social Policy 0VE>yOf[N>yO?eV{Bg_ 0;http://www.emeraldinsight.com/info/journals/ijssp/ijssp.jsp 7 0956-5698Records Management Journal 0eN{tBg_ 07http://www.emeraldinsight.com/info/journals/rmj/rmj.jsp 7 1352-76065Cross Cultural Management An International Journal 0荇eS{t 0 77http://www.emeraldinsight.com/info/journals/ccm/ccm.jsp 0140-9174WManagement Research News Communication of emergent international management research 7 0{txvzċ 0 7http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=171 1355-5855fAsia Pacific Journal of Marketing and Logistics incorporating the Journal of Asia Pacific Marketing  0N*Y^:Wf[NЏBg_ 0;http://www.emeraldinsight.com/info/journals/apjml/apjml.jsp 1466-4100 7(British Journal of Clinical Governance  7  0 NR4N^{tg R 0 7http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=12271 7 0001-253X1Aslib Proceedings New information perspectives 0Oo`{tOSOObeOo`U\g 05http://www.emeraldinsight.com/info/journals/ap/ap.jsp 7 1468-4527^Online Information Review The international journal of digital information research and use 0(W~Oo`ċ 07http://www.emeraldinsight.com/info/journals/oir/oir.jsp 7 0264-0473qThe Electronic Library The international journal for the application of technology in information environments 05uP[VfN 05http://www.emeraldinsight.com/info/journals/el/el.jsp 7 1356-32894Corporate Communications An International Journal 0lQSlQsQ 09http://www.emeraldinsight.com/info/journals/ccij/ccij.jsp 1368-3047OMeasuring Business Excellence The journal of business performance management 0SSNR8h 0 77http://www.emeraldinsight.com/info/journals/mbe/mbe.jspbeu{t 7 1087-8572Strategy & Leadership 0V{euN[ 05http://www.emeraldinsight.com/info/journals/sl/sl.jsp 1321-7348Asian Review of Accounting 0N2mOċ 07http://www.emeraldinsight.com/info/journals/ara/ara.jsp 7 1359-0790Journal of Financial Crime 0ёrj 07http://www.emeraldinsight.com/info/journals/jfc/jfc.jsp 1358-1988.Journal of Financial Regulation and Compliance  0ёagOTu[ 09http://www.emeraldinsight.com/info/journals/jfrc/jfrc.jsp 1401-338X.Journal of Human Resource Costing & Accounting  0NRb,gT8h{ 0;http://www.emeraldinsight.com/info/journals/jhrca/jhrca.jsp 1528-5812 Journal of Investment Compliance 0bDĉ 0 79http://www.emeraldinsight.com/info/journals/joic/joic.jsp 1368-5201#Journal of Money Laundering Control 0SmBg_ 0 79http://www.emeraldinsight.com/info/journals/jmlc/jmlc.jsp 0114-0582Pacific Accounting Review  0*Ys^ m0W:SOċ 07http://www.emeraldinsight.com/info/journals/par/par.jsp 1475-7702 Review of Accounting and Finance 0Oёċ 07http://www.emeraldinsight.com/info/journals/raf/raf.jsp <7 1086-7376 Studies in Economics and Finance  0~NmNёxvz 0 77http://www.emeraldinsight.com/info/journals/sef/sef.jsp 7 1526-5943:The Journal of Risk Finance incorporating Balance Sheet  0ёΘiTDNs^ah 0 77http://www.emeraldinsight.com/info/journals/jrf/jrf.jsp 0969-99886Engineering, Construction and Architectural Management 0957-6061 7  !V b#/_k    LXs#=I} ! g#s${% '{()*K,4-.90"1v24y h6Q v8_u:^}=f>?MA6BxCDE0G?H(II2JLFMzNCTPQ*SQT U V X Y Z^['\XB^ `9abkcle5fhj`klkZnpUqr0 t Hu vy Jx y8z3|}`?)O߅ֆ{և{<cc   (:ǰ  dMbP?_*+%"??esU} @}  }  } } }  } @ } @}   Subject Area@@@@@@@@ @ @ @ @ @@@@@@@@@@@@@@@@@@@           !: " " !#@#4@ $   %: " " !#@@#@@ $'   %: "; "< &=#@#@@ '>   %: " " %#ܞ@#@@ '   %: " " %( @#T@ '   %: " " %#$@#H@ '   %: " " %( @#D@ '   %: " " &(0@#P@ '  %: " " % #@@#H@ '  %: " " & #4@#H@ '  %: " " % #4@#L@ '  %: " " % #H@#T@ '  %: " " % (@#P@ '   %: " " %(<@#P@ '   %: "B "C &D#@#@@ 'E   %: " " %#\@#\@ '  ? %@ "A "B &C#@#@@ 'D  ? %@ "E "F %G#Ԟ@#@@ 'H  ? %@ "I "J %K#@#@@ 'L  ? %@ "F "G &H#,@#@@ 'I  4 !5 "6 "7 !8#@#8@ $9  4 %5 "M "N %O#@#@@ 'P  4 %5 "Q "R &S#@#@@ 'T  4 %5 "U "V %W#@#@@ 'X  4 %5 " " &#(@#H@ '  4 %5 " " %#L@#P@ '  4 %5 "J "K %L#8@#@@ 'M  4 %5 "N "O &P#<@#@@ 'Q   %   " &(@#@@ $   % " " %#T@#X@ '  N %O "P "Q &R#@#@@ 'SDlpjjjjjjjjjjjjjjjjjjjjjjjjjjjjjj @!@"@#@$@%@&@'@(@)@*@+@,@-@.@/@0@1@2@3@4@5@6@7@8@9@:@;@<@=@>@?@ N %O "T "U %V #@#@@ 'W ! N !%O !"X !"Y !&Z!#@#@@ !'[ " Y "%Z ""[ ""\ "&]"#@#@@ "'^ # Y #%Z #"_ #"` #&a##؞@#@@ #'b $ Y $%Z $"c $"d $&e$#؞@#@@ $'f % Y %%Z %" %" %& %#@#T@ %' & Y &%Z &" &" &%&#L@#X@ &' ' g '%h '"i '"j '&k'( @#@@ ''l ( g (%h ("m ("n (&o(#@#@@ ('p ) g )%h )"q )"r )&s)#$@#@@ )'t * g *%h *"J *"K *%L*#@#@@ *'M + g +%h +"R +"S +&T+#@@#@@ +'U , g ,%h ,"V ,"W ,%X,#@@#@@ ,'Y - \ -%] -"^ -"_ -%`-(؞@#@@ -'a . \ .%] ."b ."c .&d.(@#@@ .'e / \ /%] /"f /"g /&h/#@#@@ /'i 0  0% 0" 0" 0&0#(@#@@ 0' 1  1% 1"Z 1"[ 1&\1#,@#@@ 1'] 2  2% 2"^ 2"_ 2&`2#8@#@@ 2'a 3  3!u 3" 3" 3!3# @#8@ 3$ 4  4%u 4" 4" 4!4#<@#@@ 4$" 5  5%u 5"v 5"w 5%x5( @#@@ 5'y 6  6%u 6"z 6"{ 6%|6#@#@@ 6'} 7  7%u 7 ~ 7" 7&7(@#@@ 7$ 8  8%u 8" 8" 8&8(̞@#@@ 8' 9  9%u 9" 9" 9!9(0@#@@ 9' :  :%u :"b :"c :&d:#4@#@@ :'e ;  ;!u ;" ;" ;!;#0@#4@ ;' <  <! <" <" <!<#@#,@ <$ =  =! =) =" =!=#@#,@ =$ >  >! >" >" >!>#<@#<@ >$ ?  ?% ?" ?" ?%?#@#@@ ?'Dljjjjjjjjjjjjjjjjjjjjjjjjjjjjjjj@@A@B@C@D@E@F@G@H@I@J@K@L@M@N@O@P@Q@R@S@T@U@V@W@X@Y@Z@[@\@]@^@_@ @  @% @" @" @%@#@#@@ @' A  A% A" A" A&A#@#@@ A' B  B% B" B" B&B(̞@#@@ B' C  C% C  C" C%C(@#@@ C$ D  D% D  D" D&D(@#@@ D* E  E% E"f E"g E&hE#0@#@@ E'i F  F! F"j F"k F!lF#@@#@@ F$m G  G% G"  G"  G!G#,@#0@ G$  H  H! H"( H") H!H#@#@@ H$* I  I% I" I" I&I#@#@@ I' J  J% J" J" J&J#@#@@ J' K  K% K" K" K&K#Ԟ@#@@ K' L  L% L" L" L&L#@#@@ L' M  M% M"n M"o M%pM# @#@@ M'q N  N% N"r N"s N&tN#4@#@@ N'u O  O% O"v O"w O%xO#<@#@@ O'y P  P! P" P" P!P#(@#,@ P$ Q . Q%/ Q"0 Q"1 Q%2Q(@#@@ Q'3 R . R%/ R" R" R&R(Ȟ@#@@ R' S . S%/ S" S" S&S#$@#@@ S' T . T%/ T" T" T&T#@#@@ T' U . U%/ U" U" U&U#О@#@@ U' V . V%/ V  V" V&V#@#@@ V' W . W%/ W" W" W&W(@#@@ W' X . X%/ X" X" X&X#̞@#@@ X' Y . Y%/ Y"z Y"{ Y&|Y#4@#@@ Y'} Z . Z%/ Z"~ Z" Z&Z#@@#@@ Z' [ . [%/ [" [" [![#@@#@@ [$ \  \% \" \" \%\(@#@@ \' ]  ]% ]" ]" ]&]#(@#@@ ]' ^  ^% ^" ^" ^%^#@#P@ ^' _  _% _" _" _%_#@#L@ _'Dljjjjjjjjjjjjjjjjjjjjjjjjjjjjjjj`@a@b@c@d@e@f@g@h@i@j@k@l@m@n@o@p@q@r@s@t@u@v@w@x@y@z@{@|@}@~@@ `  `% `" `" `%`#@#@@ `' a  a% a" a" a&a#Ğ@#@@ a' b  b% b" b" b&b#@#@@ b' c  c% c" c" c&c#@#@@ c' d  d! d" d" d!d#$@#<@ d$ e  e% e" e" e!e#4@#<@ e$! f  f% f" f" f!f#4@#@@ f$% g  g% g" g" g&g#Ԟ@#@@ g' h  h% h" h" h%h(@#@@ h' i  i% i" i" i&i(@#@@ i' j  j% j" j" j%j(@#@@ j' k  k% k" k" k%k#@#@@ k' l  l% l"j l"k l&ll(@#@@ l'm m  m% m"n m"o m&pm#d@#@@ m'q n  n% n"r n"s n%tn#@#@@ n'u o  o% o"v o"w o%xo(@#@@ o'y p  p% p"z p"{ p%|p#Ԟ@#@@ p'} q  q% q"~ q" q&q#@#@@ q' r  r% r" r" r&r#t@#@@ r' s  s% s" s" s&s#@#@@ s' t  t% t" t" t%t#@#@@ t' u  u% u" u" u%u#<@#@@ u' v  v% v" v" v&v#4@#@@ v' w  w% w" w" w!w#<@#@@ w$ x  x! x" x" x!x# @#4@ x$ y  y% y" y" y!y#<@#@@ y$# z  z! z" z" z!z#,@#@@ z$$ {  {% {" {" {%{(@#@@ {' |  |% |" |" |&|#@#@@ |' }  }% }" }" }% }#@#T@ }'! ~  ~! ~" ~" ~!~#$@#4@ ~$   ! " " !#0@#8@ $Dljjjjjjjjjjjjjjjjjjjjjjjjjjjjjjj@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@  %   " %#@#@@ *  % " " &#@#@@ '  % " " &#@#@@ '  % " " %#@#@@ $  % " " &#,@#@@ '  % " " &#(@#@@ '  % " " &#,@#@@ '  % " " !#4@#4@ $  ! ) " !#,@#<@ $   % "+ ", &-#@#@@ '  % " " &(@#@@ '  % " " &#@#@@ '  % " "  & #@#@@ '   % "  "  &# @#@@ '  % " " &# @#@@ '  % " " &#@#@@ '  % " " %#@#@@ '  % " " &#@#@@ '  % " " &#0@#@@ '  % "" "# &$#@#T@ $%  % "& "' %(#0@#@@ ')  % "* "+ %,(0@#@@ '-  % ". "/ %0(<@#D@ '1  % " " &#8@#@@ '  % " " & (p@#@@ '! " % "# "$ %%#@#@@ '& " % " " &#@#@@ ' " % " " &#О@#@@ ' " % " " &#$@#@@ ' ' %(   ") %*#@#@@ '+ ' %( ", "- &.(@#@@ '/ ' %( "0 "1 &2#̞@#@@ '3Dljjjjjjjjjjjjjjjjjjjjjjjjjjjjjjj@@@@@@@@@@@@@@@@@@ ' %( " " %#@#@@ ' ' %( " " %#0@#@@ ' 4 %5 "6 "7 &8#@#@@ '9 4 %5 ": "; &<#@#@@ '= 4 %5  2 "3 %4#$@#T@ '5 4 %5 " " %#(@#@@ ' > %? "@ "A !B#@#@@ $C > %? " " &#4@#@@ ' > %? " " &#,@#@@ ' > %? " " &#P@#P@ '  ! ) " !#$@#8@ $  % ) " !#0@#@@ $&  % " " %(ܞ@#@@ '  % "6 "7 %8#@@#L@ '9  % ": "; &<#@#H@ '=  % " " %#<@#@@ ' D %E "F "G &H#@#@@ 'I D %E "> "? %@#h@#X@ 'A(Tjjjjjjjjjjjjjjjjj>@78yK :http://www.emeraldinsight.com/info/journals/aeat/aeat.jspyK http://www.emeraldinsight.com/info/journals/aeat/aeat.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/acmm/acmm.jspyK http://www.emeraldinsight.com/info/journals/acmm/acmm.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/apjml/apjml.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/ara/ara.jspyK http://www.emeraldinsight.com/info/journals/ara/ara.jspyX;H,]ą'c(rryK 6http://www.emeraldinsight.com/info/journals/ap/ap.jspyK http://www.emeraldinsight.com/info/journals/ap/ap.jspyX;H,]ą'c(yK 6http://www.emeraldinsight.com/info/journals/aa/aa.jspyK http://www.emeraldinsight.com/info/journals/aa/aa.jspyX;H,]ą'c0IIyK 8http://www.emeraldinsight.com/info/journals/bfj/bfj.jspyK http://www.emeraldinsight.com/info/journals/bfj/bfj.jspyX;H,]ą'c|yK http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=11990yK .http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=11990yX;H,]ą'c8**yK :http://www.emeraldinsight.com/info/journals/cwis/cwis.jspyK http://www.emeraldinsight.com/info/journals/cwis/cwis.jspyX;H,]ą'c(--yK 6http://www.emeraldinsight.com/info/journals/cw/cw.jspyK http://www.emeraldinsight.com/info/journals/cw/cw.jspyX;H,]ą'c(llyK 6http://www.emeraldinsight.com/info/journals/cb/cb.jspyK http://www.emeraldinsight.com/info/journals/cb/cb.jspyX;H,]ą'cHyK >http://www.emeraldinsight.com/info/journals/compel/compel.jspyK http://www.emeraldinsight.com/info/journals/compel/compel.jspyX;H,]ą'c^^yK yK http://www.emeraldinsight.com/info/journals/cr/cr.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/ccij/ccij.jspyX;H,]ą'c]]yK yK http://www.emeraldinsight.com/info/journals/ccm/ccm.jspyX;H,]ą'c(``yK 6http://www.emeraldinsight.com/info/journals/et/et.jspyK http://www.emeraldinsight.com/info/journals/et/et.jspyX;H,]ą'c(??yK 6http://www.emeraldinsight.com/info/journals/er/er.jspyK http://www.emeraldinsight.com/info/journals/er/er.jspyX;H,]ą'c( yK 6http://www.emeraldinsight.com/info/journals/ec/ec.jspyK http://www.emeraldinsight.com/info/journals/ec/ec.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/ecam/ecam.jspyX;H,]ą'c|yK http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=12152yK .http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=12152yX;H,]ą'ctDDyK http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=245yK *http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=245yX;H,]ą'c\\yK yK http://www.emeraldinsight.com/info/journals/ebr/ebr.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/ejm/ejm.jspyK http://www.emeraldinsight.com/info/journals/ejm/ejm.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/f/f.jspyX;H,]ą'c55yK yK http://www.emeraldinsight.com/info/journals/he/he.jspyX;H,]ą'c %%yK 4http://www.emeraldinsight.com/info/journals/h/h.jspyK http://www.emeraldinsight.com/info/journals/h/h.jspyX;H,]ą'c0aayK 8http://www.emeraldinsight.com/info/journals/ict/ict.jspyK http://www.emeraldinsight.com/info/journals/ict/ict.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/ilt/ilt.jspyK http://www.emeraldinsight.com/info/journals/ilt/ilt.jspyX;H,]ą'c8RRyK :http://www.emeraldinsight.com/info/journals/imds/imds.jspyK http://www.emeraldinsight.com/info/journals/imds/imds.jspyX;H,]ą'c(yK 6http://www.emeraldinsight.com/info/journals/ir/ir.jspyK http://www.emeraldinsight.com/info/journals/ir/ir.jspyX;H,]ą'c8SSyK :http://www.emeraldinsight.com/info/journals/imcs/imcs.jspyK http://www.emeraldinsight.com/info/journals/imcs/imcs.jspyX;H,]ą'c0QQyK 8http://www.emeraldinsight.com/info/journals/itp/itp.jspyK http://www.emeraldinsight.com/info/journals/itp/itp.jspyX;H,]ą'c|yK http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=10766yK .http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=10766yX;H,]ą'c8ggyK :http://www.emeraldinsight.com/info/journals/ilds/ilds.jspyK http://www.emeraldinsight.com/info/journals/ilds/ilds.jspyX;H,]ą'c0!!yK 8http://www.emeraldinsight.com/info/journals/hff/hff.jspyK http://www.emeraldinsight.com/info/journals/hff/hff.jspyX;H,]ą'c@yK <http://www.emeraldinsight.com/info/journals/ijcst/ijcst.jspyK http://www.emeraldinsight.com/info/journals/ijcst/ijcst.jspyX;H,]ą'c__yK yK http://www.emeraldinsight.com/info/journals/ijcoma/ijcoma.jspyX;H,]ą'c@}}yK <http://www.emeraldinsight.com/info/journals/ijcma/ijcma.jspyK http://www.emeraldinsight.com/info/journals/ijcma/ijcma.jspyX;H,]ą'c@yK <http://www.emeraldinsight.com/info/journals/ijchm/ijchm.jspyK http://www.emeraldinsight.com/info/journals/ijchm/ijchm.jspyX;H,]ą'c8&&yK :http://www.emeraldinsight.com/info/journals/ijdi/ijdi.jspyK http://www.emeraldinsight.com/info/journals/ijdi/ijdi.jspyX;H,]ą'c8''yK :http://www.emeraldinsight.com/info/journals/ijem/ijem.jspyK http://www.emeraldinsight.com/info/journals/ijem/ijem.jspyX;H,]ą'cH66yK >http://www.emeraldinsight.com/info/journals/ijhcqa/ijhcqa.jspyK http://www.emeraldinsight.com/info/journals/ijhcqa/ijhcqa.jspyX;H,]ą'c0""yK 8http://www.emeraldinsight.com/info/journals/ijm/ijm.jspyK http://www.emeraldinsight.com/info/journals/ijm/ijm.jspyX;H,]ą'c@yK <http://www.emeraldinsight.com/info/journals/ijopm/ijopm.jspyK http://www.emeraldinsight.com/info/journals/ijopm/ijopm.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/ijoa/ijoa.jspyK http://www.emeraldinsight.com/info/journals/ijoa/ijoa.jspyX;H,]ą'cHyK >http://www.emeraldinsight.com/info/journals/ijpdlm/ijpdlm.jspyK http://www.emeraldinsight.com/info/journals/ijpdlm/ijpdlm.jspyX;H,]ą'c@JJyK <http://www.emeraldinsight.com/info/journals/ijpsm/ijpsm.jspyK http://www.emeraldinsight.com/info/journals/ijpsm/ijpsm.jspyX;H,]ą'c@yK <http://www.emeraldinsight.com/info/journals/ijqrm/ijqrm.jspyK http://www.emeraldinsight.com/info/journals/ijqrm/ijqrm.jspyX;H,]ą'c@KKyK <http://www.emeraldinsight.com/info/journals/ijrdm/ijrdm.jspyK http://www.emeraldinsight.com/info/journals/ijrdm/ijrdm.jspyX;H,]ą'c8##yK :http://www.emeraldinsight.com/info/journals/ijse/ijse.jspyK http://www.emeraldinsight.com/info/journals/ijse/ijse.jspyX;H,]ą'c@LLyK <http://www.emeraldinsight.com/info/journals/ijssp/ijssp.jspyK http://www.emeraldinsight.com/info/journals/ijssp/ijssp.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/imr/imr.jspyK http://www.emeraldinsight.com/info/journals/imr/imr.jspyX;H,]ą'c8TTyK :http://www.emeraldinsight.com/info/journals/intr/intr.jspyK http://www.emeraldinsight.com/info/journals/intr/intr.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/jbim/jbim.jspyK http://www.emeraldinsight.com/info/journals/jbim/jbim.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jbs/jbs.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jcom/jcom.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/jcm/jcm.jspyK http://www.emeraldinsight.com/info/journals/jcm/jcm.jspyX;H,]ą'c(mmyK 6http://www.emeraldinsight.com/info/journals/jd/jd.jspyK http://www.emeraldinsight.com/info/journals/jd/jd.jspyX;H,]ą'c0$$yK 8http://www.emeraldinsight.com/info/journals/jes/jes.jspyK http://www.emeraldinsight.com/info/journals/jes/jes.jspyX;H,]ą'c((yK yK http://www.emeraldinsight.com/info/journals/jea/jea.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jedt/jedt.jspyX;H,]ą'c8bbyK :http://www.emeraldinsight.com/info/journals/jeit/jeit.jspyK http://www.emeraldinsight.com/info/journals/jeit/jeit.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/jfmm/jfmm.jspyK http://www.emeraldinsight.com/info/journals/jfmm/jfmm.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jfc/jfc.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jfrc/jfrc.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jhrca/jhrca.jspyX;H,]ą'c yK yK http://www.emeraldinsight.com/info/journals/joic/joic.jspyX;H,]ą'c0@@yK 8http://www.emeraldinsight.com/info/journals/jmd/jmd.jspyK http://www.emeraldinsight.com/info/journals/jmd/jmd.jspyX;H,]ą'c0AAyK 8http://www.emeraldinsight.com/info/journals/jmp/jmp.jspyK http://www.emeraldinsight.com/info/journals/jmp/jmp.jspyX;H,]ą'c yK yK http://www.emeraldinsight.com/info/journals/jmlc/jmlc.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/jocm/jocm.jspyK http://www.emeraldinsight.com/info/journals/jocm/jocm.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/jpbm/jpbm.jspyK http://www.emeraldinsight.com/info/journals/jpbm/jpbm.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/jsm/jsm.jspyK http://www.emeraldinsight.com/info/journals/jsm/jsm.jspyX;H,]ą'c@00yK <http://www.emeraldinsight.com/info/journals/jsbed/jsbed.jspyK http://www.emeraldinsight.com/info/journals/jsbed/jsbed.jspyX;H,]ą'c0ccyK 8http://www.emeraldinsight.com/info/journals/jwl/jwl.jspyK http://www.emeraldinsight.com/info/journals/jwl/jwl.jspyX;H,]ą'c UUyK 4http://www.emeraldinsight.com/info/journals/k/k.jspyK http://www.emeraldinsight.com/info/journals/k/k.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/lodj/lodj.jspyX;H,]ą'c0nnyK 8http://www.emeraldinsight.com/info/journals/lht/lht.jspyK http://www.emeraldinsight.com/info/journals/lht/lht.jspyX;H,]ą'c(hhyK 6http://www.emeraldinsight.com/info/journals/lm/lm.jspyK http://www.emeraldinsight.com/info/journals/lm/lm.jspyX;H,]ą'c(iiyK 6http://www.emeraldinsight.com/info/journals/lr/lr.jspyK http://www.emeraldinsight.com/info/journals/lr/lr.jspyX;H,]ą'c({{yK 6http://www.emeraldinsight.com/info/journals/md/md.jspyK http://www.emeraldinsight.com/info/journals/md/md.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/maj/maj.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jrf/jrf.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/msq/msq.jspyK http://www.emeraldinsight.com/info/journals/msq/msq.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/mip/mip.jspyK http://www.emeraldinsight.com/info/journals/mip/mip.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/mbe/mbe.jspyX;H,]ą'c(..yK 6http://www.emeraldinsight.com/info/journals/mi/mi.jspyK http://www.emeraldinsight.com/info/journals/mi/mi.jspyX;H,]ą'c0jjyK 8http://www.emeraldinsight.com/info/journals/nlw/nlw.jspyK http://www.emeraldinsight.com/info/journals/nlw/nlw.jspyX;H,]ą'c88yK yK http://www.emeraldinsight.com/info/journals/nfs/nfs.jspyX;H,]ą'c8kkyK :http://www.emeraldinsight.com/info/journals/oclc/oclc.jspyK http://www.emeraldinsight.com/info/journals/oclc/oclc.jspyX;H,]ą'c0ssyK 8http://www.emeraldinsight.com/info/journals/oir/oir.jspyK http://www.emeraldinsight.com/info/journals/oir/oir.jspyX;H,]ą'c yK yK http://www.emeraldinsight.com/info/journals/par/par.jspyX;H,]ą'c(BByK 6http://www.emeraldinsight.com/info/journals/pr/pr.jspyK http://www.emeraldinsight.com/info/journals/pr/pr.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/prt/prt.jspyK http://www.emeraldinsight.com/info/journals/prt/prt.jspyX;H,]ą'c8ooyK :http://www.emeraldinsight.com/info/journals/prog/prog.jspyK http://www.emeraldinsight.com/info/journals/prog/prog.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/pm/pm.jspyX;H,]ą'c0))yK 8http://www.emeraldinsight.com/info/journals/qae/qae.jspyK http://www.emeraldinsight.com/info/journals/qae/qae.jspyX;H,]ą'c0WWyK 8http://www.emeraldinsight.com/info/journals/rmj/rmj.jspyK http://www.emeraldinsight.com/info/journals/rmj/rmj.jspyX;H,]ą'c0ppyK 8http://www.emeraldinsight.com/info/journals/rsr/rsr.jspyK http://www.emeraldinsight.com/info/journals/rsr/rsr.jspyX;H,]ą'c0 yK 8http://www.emeraldinsight.com/info/journals/raf/raf.jspyK http://www.emeraldinsight.com/info/journals/raf/raf.jspyX;H,]ą'c(yK 6http://www.emeraldinsight.com/info/journals/sr/sr.jspyK http://www.emeraldinsight.com/info/journals/sr/sr.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/srj/srj.jspyX;H,]ą'c8//yK :http://www.emeraldinsight.com/info/journals/ssmt/ssmt.jspyK http://www.emeraldinsight.com/info/journals/ssmt/ssmt.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/sl/sl.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/ss/ss.jspyX;H,]ą'c0 yK 8http://www.emeraldinsight.com/info/journals/sef/sef.jspyK http://www.emeraldinsight.com/info/journals/sef/sef.jspyX;H,]ą'c(qqyK 6http://www.emeraldinsight.com/info/journals/bl/bl.jspyK http://www.emeraldinsight.com/info/journals/bl/bl.jspyX;H,]ą'c(ttyK 6http://www.emeraldinsight.com/info/journals/el/el.jspyK http://www.emeraldinsight.com/info/journals/el/el.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/ijbm/ijbm.jspyK http://www.emeraldinsight.com/info/journals/ijbm/ijbm.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jrf/jrf.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/tr/tr.jspyX;H,]ą'c8XXyK :http://www.emeraldinsight.com/info/journals/vine/vine.jspyK http://www.emeraldinsight.com/info/journals/vine/vine.jspyX;H,]ą'c(yK 6http://www.emeraldinsight.com/info/journals/yc/yc.jspyK http://www.emeraldinsight.com/info/journals/yc/yc.jspyX;H,]ą'c8uuyK :http://www.emeraldinsight.com/info/journals/lhtn/lhtn.jspyK http://www.emeraldinsight.com/info/journals/lhtn/lhtn.jspyX;H,]ą'c(vvyK 6http://www.emeraldinsight.com/info/journals/rr/rr.jspyK http://www.emeraldinsight.com/info/journals/rr/rr.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/aaaj/aaaj.jspyK http://www.emeraldinsight.com/info/journals/aaaj/aaaj.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/ijlm/ijlm.jspyK http://www.emeraldinsight.com/info/journals/ijlm/ijlm.jspyX;H,]ą'cMMyK yK http://www.emeraldinsight.com/info/journals/dpm/dpm.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/tlo/tlo.jspyK http://www.emeraldinsight.com/info/journals/tlo/tlo.jspyX;H,]ą'c0,,yK 8http://www.emeraldinsight.com/info/journals/oth/oth.jspyK http://www.emeraldinsight.com/info/journals/oth/oth.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/qmr/qmr.jspyK http://www.emeraldinsight.com/info/journals/qmr/qmr.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/tpm/tpm.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/jqme/jqme.jspyK http://www.emeraldinsight.com/info/journals/jqme/jqme.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/rpj/rpj.jspyK http://www.emeraldinsight.com/info/journals/rpj/rpj.jspyX;H,]ą'c@11yK <http://www.emeraldinsight.com/info/journals/ijebr/ijebr.jspyK http://www.emeraldinsight.com/info/journals/ijebr/ijebr.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/scm/scm.jspyK http://www.emeraldinsight.com/info/journals/scm/scm.jspyX;H,]ą'c0EEyK 8http://www.emeraldinsight.com/info/journals/cdi/cdi.jspyK http://www.emeraldinsight.com/info/journals/cdi/cdi.jspyX;H,]ą'cHNNyK >http://www.emeraldinsight.com/info/journals/pijpsm/pijpsm.jspyK http://www.emeraldinsight.com/info/journals/pijpsm/pijpsm.jspyX;H,]ą'c0YYyK 8http://www.emeraldinsight.com/info/journals/jkm/jkm.jspyK http://www.emeraldinsight.com/info/journals/jkm/jkm.jspyX;H,]ą'c822yK :http://www.emeraldinsight.com/info/journals/ejim/ejim.jspyK http://www.emeraldinsight.com/info/journals/ejim/ejim.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jcre/jcre.jspyX;H,]ą'c0yK 8http://www.emeraldinsight.com/info/journals/bij/bij.jspyK http://www.emeraldinsight.com/info/journals/bij/bij.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/fs/fs.jspyX;H,]ą'c8OOyK :http://www.emeraldinsight.com/info/journals/info/info.jspyK http://www.emeraldinsight.com/info/journals/info/info.jspyX;H,]ą'c8yK :http://www.emeraldinsight.com/info/journals/bpmj/bpmj.jspyK http://www.emeraldinsight.com/info/journals/bpmj/bpmj.jspyX;H,]ą'c++yK yK http://www.emeraldinsight.com/info/journals/ijshe/ijshe.jspyX;H,]ą'c0ZZyK 8http://www.emeraldinsight.com/info/journals/jic/jic.jspyK http://www.emeraldinsight.com/info/journals/jic/jic.jspyX;H,]ą'c::yK yK http://www.emeraldinsight.com/info/journals/lhs/lhs.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/jpif/jpif.jspyX;H,]ą'cyK yK http://www.emeraldinsight.com/info/journals/ijaim/ijaim.jspyX;H,]ą'c@yK <http://www.emeraldinsight.com/info/journals/ijppm/ijppm.jspyK http://www.emeraldinsight.com/info/journals/ijppm/ijppm.jspyX;H,]ą'c     dMbP?_*+%"F??<U>@7   !  dMbP?_*+%"??<U>@7 Oh+'0@HXh FujitsuFujitsuMicrosoft Excel@o@$R՜.+,D՜.+,$ PXp x www.xunchi.com' Sheet1Sheet2Sheet3 ^ 8@ _PID_HLINKSA]Nan<http://www.emeraldinsight.com/info/journals/ijppm/ijppm.jspan<http://www.emeraldinsight.com/info/journals/ijaim/ijaim.jsp[T:http://www.emeraldinsight.com/info/journals/jpif/jpif.jspan8http://www.emeraldinsight.com/info/journals/lhs/lhs.jspan8http://www.emeraldinsight.com/info/journals/jic/jic.jspan<http://www.emeraldinsight.com/info/journals/ijshe/ijshe.jsp[T:http://www.emeraldinsight.com/info/journals/bpmj/bpmj.jsp@O:http://www.emeraldinsight.com/info/journals/info/info.jsp[T6http://www.emeraldinsight.com/info/journals/fs/fs.jspan8http://www.emeraldinsight.com/info/journals/bij/bij.jspP_:http://www.emeraldinsight.com/info/journals/jcre/jcre.jspEJ:http://www.emeraldinsight.com/info/journals/ejim/ejim.jspan8http://www.emeraldinsight.com/info/journals/jkm/jkm.jspS\>http://www.emeraldinsight.com/info/journals/pijpsm/pijpsm.jspan~8http://www.emeraldinsight.com/info/journals/cdi/cdi.jspan}8http://www.emeraldinsight.com/info/journals/scm/scm.jspan|<http://www.emeraldinsight.com/info/journals/ijebr/ijebr.jspan{8http://www.emeraldinsight.com/info/journals/rpj/rpj.jsp]Rz:http://www.emeraldinsight.com/info/journals/jqme/jqme.jspany8http://www.emeraldinsight.com/info/journals/tpm/tpm.jspanx8http://www.emeraldinsight.com/info/journals/qmr/qmr.jspanw8http://www.emeraldinsight.com/info/journals/oth/oth.jspanv8http://www.emeraldinsight.com/info/journals/tlo/tlo.jspanu8http://www.emeraldinsight.com/info/journals/dpm/dpm.jspLCt:http://www.emeraldinsight.com/info/journals/ijlm/ijlm.jspEJs:http://www.emeraldinsight.com/info/journals/aaaj/aaaj.jspNAr6http://www.emeraldinsight.com/info/journals/rr/rr.jspP_q:http://www.emeraldinsight.com/info/journals/lhtn/lhtn.jspT[p6http://www.emeraldinsight.com/info/journals/yc/yc.jspZUo:http://www.emeraldinsight.com/info/journals/vine/vine.jspHGn6http://www.emeraldinsight.com/info/journals/tr/tr.jspanm8http://www.emeraldinsight.com/info/journals/jrf/jrf.jspBMl:http://www.emeraldinsight.com/info/journals/ijbm/ijbm.jspGHk6http://www.emeraldinsight.com/info/journals/el/el.jsp@Oj6http://www.emeraldinsight.com/info/journals/bl/bl.jspani8http://www.emeraldinsight.com/info/journals/sef/sef.jspNAh6http://www.emeraldinsight.com/info/journals/ss/ss.jspQ^g6http://www.emeraldinsight.com/info/journals/sl/sl.jspWXf:http://www.emeraldinsight.com/info/journals/ssmt/ssmt.jspane8http://www.emeraldinsight.com/info/journals/srj/srj.jspO@d6http://www.emeraldinsight.com/info/journals/sr/sr.jspanc8http://www.emeraldinsight.com/info/journals/raf/raf.jspanb8http://www.emeraldinsight.com/info/journals/rsr/rsr.jspana8http://www.emeraldinsight.com/info/journals/rmj/rmj.jspan`8http://www.emeraldinsight.com/info/journals/qae/qae.jspS\_6http://www.emeraldinsight.com/info/journals/pm/pm.jspDK^:http://www.emeraldinsight.com/info/journals/prog/prog.jspan]8http://www.emeraldinsight.com/info/journals/prt/prt.jspLC\6http://www.emeraldinsight.com/info/journals/pr/pr.jspan[8http://www.emeraldinsight.com/info/journals/par/par.jspanZ8http://www.emeraldinsight.com/info/journals/oir/oir.jspMBY:http://www.emeraldinsight.com/info/journals/oclc/oclc.jspanX8http://www.emeraldinsight.com/info/journals/nfs/nfs.jspanW8http://www.emeraldinsight.com/info/journals/nlw/nlw.jspJEV6http://www.emeraldinsight.com/info/journals/mi/mi.jspanU8http://www.emeraldinsight.com/info/journals/mbe/mbe.jspanT8http://www.emeraldinsight.com/info/journals/mip/mip.jspanS8http://www.emeraldinsight.com/info/journals/msq/msq.jspanR8http://www.emeraldinsight.com/info/journals/jrf/jrf.jspanQ8http://www.emeraldinsight.com/info/journals/maj/maj.jspGHP6http://www.emeraldinsight.com/info/journals/md/md.jspP_O6http://www.emeraldinsight.com/info/journals/lr/lr.jspO@N6http://www.emeraldinsight.com/info/journals/lm/lm.jspanM8http://www.emeraldinsight.com/info/journals/lht/lht.jspCLL:http://www.emeraldinsight.com/info/journals/lodj/lodj.jspanK4http://www.emeraldinsight.com/info/journals/k/k.jspanJ8http://www.emeraldinsight.com/info/journals/jwl/jwl.jspanI<http://www.emeraldinsight.com/info/journals/jsbed/jsbed.jspanH8http://www.emeraldinsight.com/info/journals/jsm/jsm.jsp[TG:http://www.emeraldinsight.com/info/journals/jpbm/jpbm.jspEJF:http://www.emeraldinsight.com/info/journals/jocm/jocm.jspFIE:http://www.emeraldinsight.com/info/journals/jmlc/jmlc.jspanD8http://www.emeraldinsight.com/info/journals/jmp/jmp.jspanC8http://www.emeraldinsight.com/info/journals/jmd/jmd.jspANB:http://www.emeraldinsight.com/info/journals/joic/joic.jspanA<http://www.emeraldinsight.com/info/journals/jhrca/jhrca.jspS\@:http://www.emeraldinsight.com/info/journals/jfrc/jfrc.jspan?8http://www.emeraldinsight.com/info/journals/jfc/jfc.jspBM>:http://www.emeraldinsight.com/info/journals/jfmm/jfmm.jsp\S=:http://www.emeraldinsight.com/info/journals/jeit/jeit.jspQ^<:http://www.emeraldinsight.com/info/journals/jedt/jedt.jspan;8http://www.emeraldinsight.com/info/journals/jea/jea.jspan:8http://www.emeraldinsight.com/info/journals/jes/jes.jsp@O96http://www.emeraldinsight.com/info/journals/jd/jd.jspan88http://www.emeraldinsight.com/info/journals/jcm/jcm.jspEJ7:http://www.emeraldinsight.com/info/journals/jcom/jcom.jspan68http://www.emeraldinsight.com/info/journals/jbs/jbs.jspBM5:http://www.emeraldinsight.com/info/journals/jbim/jbim.jspO@4:http://www.emeraldinsight.com/info/journals/intr/intr.jspan38http://www.emeraldinsight.com/info/journals/imr/imr.jspan2<http://www.emeraldinsight.com/info/journals/ijssp/ijssp.jsp[T1:http://www.emeraldinsight.com/info/journals/ijse/ijse.jspan0<http://www.emeraldinsight.com/info/journals/ijrdm/ijrdm.jspan/<http://www.emeraldinsight.com/info/journals/ijqrm/ijqrm.jspan.<http://www.emeraldinsight.com/info/journals/ijpsm/ijpsm.jspXW->http://www.emeraldinsight.com/info/journals/ijpdlm/ijpdlm.jspCL,:http://www.emeraldinsight.com/info/journals/ijoa/ijoa.jspan+<http://www.emeraldinsight.com/info/journals/ijopm/ijopm.jspan*8http://www.emeraldinsight.com/info/journals/ijm/ijm.jspVY)>http://www.emeraldinsight.com/info/journals/ijhcqa/ijhcqa.jspEJ(:http://www.emeraldinsight.com/info/journals/ijem/ijem.jsp@O':http://www.emeraldinsight.com/info/journals/ijdi/ijdi.jspan&<http://www.emeraldinsight.com/info/journals/ijchm/ijchm.jspan%<http://www.emeraldinsight.com/info/journals/ijcma/ijcma.jspMB$>http://www.emeraldinsight.com/info/journals/ijcoma/ijcoma.jspan#<http://www.emeraldinsight.com/info/journals/ijcst/ijcst.jspan"8http://www.emeraldinsight.com/info/journals/hff/hff.jsp\S!:http://www.emeraldinsight.com/info/journals/ilds/ilds.jsp/a http://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=10766an8http://www.emeraldinsight.com/info/journals/itp/itp.jspZU:http://www.emeraldinsight.com/info/journals/imcs/imcs.jspUZ6http://www.emeraldinsight.com/info/journals/ir/ir.jsp]R:http://www.emeraldinsight.com/info/journals/imds/imds.jspan8http://www.emeraldinsight.com/info/journals/ilt/ilt.jspan8http://www.emeraldinsight.com/info/journals/ict/ict.jspan4http://www.emeraldinsight.com/info/journals/h/h.jspCL6http://www.emeraldinsight.com/info/journals/he/he.jspan4http://www.emeraldinsight.com/info/journals/f/f.jspan8http://www.emeraldinsight.com/info/journals/ejm/ejm.jspan8http://www.emeraldinsight.com/info/journals/ebr/ebr.jspVhttp://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=245.chttp://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=12152DK:http://www.emeraldinsight.com/info/journals/ecam/ecam.jspHG6http://www.emeraldinsight.com/info/journals/ec/ec.jspYV6http://www.emeraldinsight.com/info/journals/er/er.jsp_P6http://www.emeraldinsight.com/info/journals/et/et.jspan8http://www.emeraldinsight.com/info/journals/ccm/ccm.jspMB :http://www.emeraldinsight.com/info/journals/ccij/ccij.jsp_P 6http://www.emeraldinsight.com/info/journals/cr/cr.jspVY >http://www.emeraldinsight.com/info/journals/compel/compel.jspO@ 6http://www.emeraldinsight.com/info/journals/cb/cb.jspZU 6http://www.emeraldinsight.com/info/journals/cw/cw.jsp@O:http://www.emeraldinsight.com/info/journals/cwis/cwis.jsp!ihttp://www.emeraldinsight.com/Insight/viewContainer.do;jsessionid=A46E7DAA153D7CA23AA15D5EE6D57BB0?containerType=Journal&containerId=11990an8http://www.emeraldinsight.com/info/journals/bfj/bfj.jspNA6http://www.emeraldinsight.com/info/journals/aa/aa.jsp_P6http://www.emeraldinsight.com/info/journals/ap/ap.jspan8http://www.emeraldinsight.com/info/journals/ara/ara.jspan<http://www.emeraldinsight.com/info/journals/apjml/apjml.jspLC:http://www.emeraldinsight.com/info/journals/acmm/acmm.jsp_P:http://www.emeraldinsight.com/info/journals/aeat/aeat.jsp  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry F@'WorkbookpSummaryInformation(DocumentSummaryInformation8,_