Author Details

PALA, Fahrettin, <p>Gumushane University, Kelkit Aydın Doğan Vocational School, Department of Accounting and Tax Practices, Gumushane, Turkey.</p><p>  . +90 456 233 10 39 – 37 11</p><p>. fahrettinpala@gumushane.edu.tr</p>, Turkey



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