1. 1 Mustafa Kemal University, Yayladağı Vocational School , Department of Tax and Accounting, Mustafa Kemal University , Yayladağı Vocational School, Hatay , Turkey
2. 2 Mustafa Kemal University, Faculty of Science Department of Mathematics , Saraykent M. 273. S. Ayça Apt., Hatay , Turkey