http://reply.papertrans.cn/3/268/26735/26735-31.png
Submitted on: 06 July 2006.
Revised on: 19 July 2006.
Accepted on: 12 August 2006.
Revista Contabilidade e Controladoria-RC C
http://reply.papertrans.cn/3/268/26735/26735-33.png
http://reply.papertrans.cn/3/268/26735/26735-34.png
http://reply.papertrans.cn/3/268/26735/26735-35.png
Submitted on: 02 February 2009.
Revised on: 14 March 2009.
Accepted on: 23 March 2009.
Revista Contabilidade e Controladoria-RC C