Konstantinos Karamanis Technological Educational Institute of Epirus   Technological Educational Institute of Epirus Department of Accounting and Finance Psathaki Preveza, 48100 Greece   kkaramanis@yahoo.gr   www.teiep.gr           JEL Areas: J2 : Demand and Suppply of Labor: General E2 : Macroeconomics: Consumption, Saving, Production, Employment, and Investment: General (includes Measurement and Data)