1. Department of Economics, University of Kocaeli, Kocaeli, Turkey
2. Department of Public Fınance, University of Kırıkkale, Kırıkkale, Turkey
3. Department of Optician, Malatya Turgut Özal Unıversıty, Malatya, Turkey
4. Department of Economics, Ankara Unıversıty, Ankara, Turkey
5. The Department of Technology Transfer, University of Kastamonu, Kastamonu, Turkey
6. Department of Economics, Halıc Unıversıty, Istanbul, Turkey