First Author:   Ahmad Zubaidi Baharumshah Universiti Putra Malaysia baharumshah@yahoo.com   Department of Economics, Faculty of Economics and Management, Universiti Putra Malaysia 43400 UPM Serdang, 43400, Malaysia   +60389467597(Phone) +60389467597(Fax) Second Author: Darja Borsic University of Maribor darja.borsic@uni-mb.si   Faculty of Economics and Business, University of Maribor, Razlagova 14, 2001 Maribor , 2001 Maribor, Slovenia   +386 2 2290 345(Phone)