1. Eskişehir Osmangazi University, Faculty of Science, Department of Statistics, Eskişehir,Turkey
2. Kütahya Dumlupınar University, Faculty of Economics and Administrative Sciences, Department of Econometrics, Kütahya, Turkey
3. Kütahya Dumlupınar University, Kutahya Faculty of Applied Sciences, Department of Insurance and Risk Management, Kütahya, Turkey