Batuhan GÜVEMLİ
Address: Head of Accounting and Tax Applications Department, İstanbul University-Cerrahpaşa, Vocational School of Social Sciences, İstanbul, Turkey E-mail:[email protected]Cordus
Address: Büyükderece Cad., 105/9 34394 Şişli, İstanbul, Turkey Phone:+90 212 272 13 50 E-mail:[email protected]