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		| First Author:
 
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		| Newton  da Costa, Jr. | 
	
		| Department of Economics, Federal University of Santa Catarina | 
	
		| newton@cse.ufsc.br | 
	
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		| Department of Economics, Federal University of Santa Catarina, PO Box 476 | 
	
		| Florianopolis, 88049-970, Brazil | 
	
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		| + 55 48 3224 9061(Phone) | 
	
		| + 55 48 3224 9061(Fax) | 
	
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		| Second Author: 
 
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		| Marcus  Lima | 
	
		| Department of Management, Santa Catarina South University | 
	
		| vinicius@unisul.br | 
	
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		| Third Author: 
 
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		| Edgar  Lanzer | 
	
		| Department of Management, Santa Catarina South University | 
	
		| ealanzer@unisul.br | 
	
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		| Ana  Lopes | 
	
		| Department of Management, Santa Catarina South University | 
	
		| analopes@unisul.br | 
	
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		| Department of Management, Santa Catarina South University - UNISUL, 155 Garapuvu st | 
	
		| Florianopolis, 88062-294, Brazil | 
	
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