First Author:   Alper ASLAN NEVSEHIR UNIVERSITY alperleo@gmail.com   Nevsehir Universitesi,, 2000 Evler Mah. Zübeyde Hanım Cad. NEVSEHIR, 50300, TURKEY   0090 384 215 20 07(Phone) 0090 384 215 20 07(Fax) http://www.iibf.nevsehir.edu.tr/faculty/