First Author:   Hari S. Luitel Algoma University hari.luitel@algomau.ca   Department of Business and Economics, Algoma University, 1520 Queen Street East Sault Ste Matie, P6A 2G4, Canada   705-949-2301 ext. 4757(Phone) 705-949-2301 ext. 4757(Fax) Second Author: Gerry J. Mahar Algoma University gerry.mahar@algomau.ca   Algoma University, Algoma University, 1520 Queen Street East Sault Ste Matie, P6A 2G4, Canada   705-949-2301 ext. 4758(Phone) 705-949-6583(Fax)