1. Department of Accounting and Finance Turku School of Economics Turku Finland
2. Department of Mathematics and Systems Analysis Aalto University School of Science Espoo Finland
3. Department of Information and Service Management Aalto University School of Business Espoo Finland
4. CIMFAV, Facultad de Ingeniería Universidad de Valparaíso Valparaíso Chile
5. UFR Mathématiques Université de Lille 1 Lille France