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First Author:
 
Hideaki Sakawa
Graduate School of Economics, Nagoya City University
sakawa@econ.nagoya-cu.ac.jp
 
1 Yamanohata, Mizuho-cho, Mizuho-ku
Nagoya, 4678501, Japan
 
+81-52-872-5724(Phone)
+81-52-872-5724(Fax)

Second Author:

Masato Ubukata
Kushiro Public University of Economics
ubukata@kushiro-pu.ac.jp
 
Ashino, Ashino
Kushiro, 0858585, Japan
 
+81-154-37-3210(Phone)
+81-154-37-3287(Fax)