First Author:   Nuno Carlos Leitão ESGTS, Polytechnic Institute of Santarém nunocarlosleitao@gmail.com         Second Author: Horácio C. Faustino ISEG, Technical University of Lisbon faustino@iseg.ult.pt         Third Author: Yushi Yoshida Faculty of Economics, Kyushu Sangyo University yushi@ip.kyusan-u.ac.jp