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Submitted on: 21 March 2005.
Revised on: 01 July 2005.
Accepted on: 16 August 2005.
___________________Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas
Submitted on: 06 June 1999.
Revised on: 11 September 1999.
Accepted on: 21 September 1999.
___________________Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas
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Submitted on: 30 October 2000.
Revised on: 13 January 2001.
Accepted on: 08 March 2001.
___________________Educade-Revista de Educacion en Contabilidad Finanzas y Administracion de Empresas
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