1. School of Hotel and Restaurant Management, Oxford Brookes University, Gipsy Lane Campus, Headington, Oxford OX3 OBP, UK
2. Chair, Department of Banking and Finance, Eastern Mediterranean University, Gazimagusa Mersin 10, Turkey. Tel: +90 392 630 1475. Fax: +90 392 365 2025
3. Lecturer, School of Tourism and Hospitality Management, Eastern Mediterranean University