First Author:   Gürkan Bozma Iğdir University gurkan.bozma@igdir.edu.tr   Igdir Universitesi, IIBF fakultesi       Second Author: Murat Akadg Iğdır University muratakdg@gmail.com         http:// Third Author: Rahman Aydin Ataturk University rahman.aydin@atauni.edu.tr         http://