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