First Author:   Ronald Wendner Department of Economics, Graz University, Austria ronald.wendner@uni-graz.at   Graz University, Department of Economics, Universitaetsstrasse 15/F4 Graz, 8010, Austria   +43 316 380 3458(Phone) +43 316 380 3458(Fax) http://www.kfunigraz.ac.at/vwlwww/wendner