Submitted on: 05 December 2010.
Revised on: 15 January 2011.
Accepted on: 04 February 2011.
Revista Ambiente Contabil---UNIV FED RIO GRANDE DO NORTE
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Submitted on: 05 May 2005.
Revised on: 30 May 2005.
Accepted on: 10 June 2005.
Revista Ambiente Contabil---UNIV FED RIO GRANDE DO NORTE
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