IBT- JOURNAL OF BUSINESS STUDIES (JBS) is a double-blind peer refereed journal published semi-annually by ILMA University. JBS recognizes the growing involvement of regional issues in management sciences within the larger context of globalization and international business in scholarly communications. The journal, therefore, aims to provide an opportunity and a forum to communicate relevant and current issues in the area of business management and its allied sciences. JBS welcomes the research articles based on empirical research, conceptual frame works and critical reviews. The articles submitted to editorial office are screened by JBS editorial team and send to peer reviewers to ensure the double-blind peer reviews.