1. Economics and Business DepartmentUniversity of Almería Ctra. Sacramento s/n La Cañada de San Urbano 04120 Almería Spain
2. Finance and Accounting DepartmentTechnical University of Cartagena C/ Real 3 30201 Cartagena (Murcia) Spain
3. Business Economics GroupWageningen University Hollandseweg 1 6706 KN Wageningen the Netherlands