1. Transgero Limited, Newcastlewest, V42V384 Limerick, Ireland
2. Dept. of Accounting and Finance, Kemmy Business School, University of Limerick, V94PH93, Ireland
3. Department of Computer Science, Faculty of Mathematical Sciences, Alzahra University, Tehran, Iran
4. Department of Mathematics and Statistics, University of Limerick, V94PH93, Ireland
5. Dept. of Management and Marketing, Kemmy Business School, University of Limerick, V94PH93, Ireland