First Author:   Rozilee Asid Universiti Malaysia sabah rozilee@ums.edu.my;rozilee@gmail.com   School of Business and Economics, Universiti malaysia Sabah, Locked Bag 2073 Kota Kinabalu, 88999, Malaysia   6088320000(Phone) 6088320000(Fax) http://www.ums.edu.my Second Author: Mohd Safri Saiman Universiti Malaysia Sabah safri@ums.edu.my   School of Business and Economics, Universiti Malaysia Sabah, Locked Bag 2073 Kota Kinabalu, 88999, Malaysia   6088320000(Phone) 6088320360(Fax) http://www.ums.edu.my