Subject Areas : Applied Economics

احمد سرلک ¹ , مجتبی قیاسی ²

1 - استادیار گروه اقتصاد دانشگاه آزاد اسلامی واحد اراک
2 - مربی گروه حسابداری ، دانشگاه آزاد اسلامی واحد ملایر

Received: 2017-07-13 Accepted : 2018-08-07 Published : 2018-08-23

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