Saragih, Hoga, Universitas Bakrie (Indonesia)
Sarasu, Pakiriswamy, Chennai Institute of Technology (India)
Sarathi Khuntia, Partha, Konark Institute of Science and Technology (India)
Saravanan, R., Christian College of Engg. & Tech (India)
Saravanan, Ragavan (India)
Sarban Singh, Ranjit Singh, Sunway University (Malaysia)
Sari, Ilmiyati, Gunadarma University (Indonesia)
Sari, Mustika, Universitas Indonesia (Indonesia)
Sari, Sekar, Universitas Gadjah Mada (Indonesia)
Sari, Tiara Intana, University of Muhammadiyah Malang (Indonesia)
Sari Pasaribu, Mega, Institut Teknologi Del (Indonesia)
Sarikhani, Mehdi, Department of Accounting, Safashahr Branch, Islamic Azad University, Safashahr, Iran
Sarkar, Arindam, Ramakrishna Mission Vidyamandira (India)
Sarker, Md Kamruzzaman, University of Hartford (United States)
Sarmady, Siamak, Urmia University of Technology (Iran, Islamic Republic of)

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