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Vedat Kaya(1), Ali Kemal Çelik(2), Muhammet Kutlu(3), (1) Faculty of Economics and Administrative Sciences, Department of Economics, Atatürk University, Erzurum, Turkey (2) Faculty of Economics and Administrative Sciences, Department of Quantitative Methods, Ardahan University, Ardahan, Turkey (3) Oltu Faculty of Humanities and Social Sciences, Department of Business Administration, Atatürk University, Erzurum, Turkey
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