First Author:   Anderson M. A. dos Santos Institute of Economics, Business and Accounting - Federal University of Alagoas anderson_moreira_aristides@hotmail.com   Maceió, 57046341, Brazil       Second Author: Paulo de A. Jacinto Federal University of Paraná pajjap@hotmail.com         Third Author: Victor R. de Oliveira Federal University of Paraná victor5491@gmail.com         Fourth Author: Pedro Henrique S. Leivas Institute of Economic, Administrative and Accounting Sciences - Federal University of Rio Grande leivas.pedro@gmail.com   Campus Carreiros: Av. Itália km 8 Rio Grande, Brazil