First Author:   Jose Fco. Perles-ribes Department of Applied Economic Analysis, University of Alicante jose.perles@ua.es   Faculty of Economics and Business Sciences, University of Alicante, Campus San Vicente del Raspeig San Vicente del raspeig, 03080, Spain   635617159(Phone) 635617159(Fax) www.ua.es Second Author: Ana Belén Ramón-rodríguez Department of Applied Economic Analysis, University of Alicante anar@ua.es   University of Alicante, University of Alicante, Campus San Vicente del Raspeig San Vicente del raspeig, 03080, Spain   96 590 36 09(Phone) 96 590 93 22(Fax) www.ua.es