Al-Qimah Al-Mudhafah The Journal of Management and Science (ALQIMAH) is published once a year by the Faculty of Management and Information Technology Sultan Azlan Shah University (USAS), Perak, Malaysia. The focus of this journal is especially interested on providing added value to existing multidisciplinary management and science. It can be a form of theories, application, new perspective to establish theory or new theory. This journal is peer reviewed which covers articles, research notes and book reviews on a diverse range of topics. Particular focus is paid to works dealing with management, business, economics, finance, philosophy, science and technology, social science, ethics & behaviour, civilization and humanities.