First Author:   Sergio Da Silva Department of Economics, Federal University of Santa Catarina email@sergiodasilva.com         Second Author: Paulo Ceretta Department of Management, Federal University of Santa Maria pauloceretta@hotmail.com         Third Author: Silvia Nunes Department of Economics, Amazon State University silvianunes@hotmail.com         Fourth Author: Newton Da Costa, Jr Department of Economics, Federal University of Santa Catarina, Brazil newton@cse.ufsc.br