First Author:   Linda M Woodland College of Business, Eastern Michigan University LWoodland@emich.edu   22 Harvard Place Ann Arbor, 48104, United States   734 487 2021(Phone) 734 487 2021(Fax) Second Author: Bill M Woodland Economics Department, Eastern Michigan University BWoodland@emich.edu   22 Harvard Place Ann Arbor, 48104 1726, United States   734 769 2368(Phone) 734 482 0806(Fax)