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First Author:
 
Masatomo Akita
Graduate School of Economics, Osaka University
akitamasatomo@srv.econ.osaka-u.ac.jp
 
1-7 Machikaneyama
Toyonaka, 560-0043, Japan
 
 
 

Second Author:

Yusuke Osaki
Faculty of Economics, Osaka Sangyo University
osaki@eco.osaka-sandai.ac.jp
 
, 574-8530, Japan