0186-1042
0186-1042
S0186-10422022000300008
10.22201/fca.24488410e.2022.2987
Portugal
Portugal
00
09
2022
00
09
2022
67
3
[
2004
5
1
1
109-30
]
[
2014
4
2
2
275-304
]
[
1968
23
4
4
589-609
]
[
2017
24
1
1
81-98
]
[
2020
7
18
18
924-34
]
[
2016
8
2
2
275-87
]
[
2000
19
1
1
169-84
]
[
2018
1-6
]
[
2009
47
5
5
1135-66
]
[
2013
15
1
1
72-91
]
[
2019
32
1-23
]
[
2010
50
2
2
344-401
]
[
2011
28
1
1
17-82
]
[
2012
27
2
2
555-79
]
[
2004
5
1
1
17-34
]
[
1989
14
1
1
57-74
]
[
2020
26
4-5
4-5
420-42
]
[
2013
4
2
2
319-36
]
[
2013
32
4
4
201-19
]
[
2016
4
]
[
1994
4
4
4
409-21
]
[
2019
13
4
4
63-72
]
[
2014
5
1
1
16-47
]
[
2013
24
1
1
44-61
]
[
2011
30
3
3
81-101
]
[
2008
27
2
2
231-52
]
[
2017
19
6
6
1343-56
]
[
2017
12
2
2
28-48
]
[
ISA 240
2019
]
[
ISA 570
2019
]
[
1976
3
4
4
305-60
]
[
2007
32
4
4
995-1003
]
[
2018
8
1
1
1-18
]
[
LGT
2019
]
[
1999
16
4
4
749-86
]
[
2013
51
4
4
739-78
]
[
2015
7
7
7
178-88
]
[
2007
42
1
1
25-56
]
[
2009
7
2
2
61-78
]
[
2020
7
11
11
3675-704
]
[
2015
1
5
5
38-45
]
[
2011
20
2
2
83-96
]
[
2014
145
321-9
]
[
2020
4
16
16
1-12
]
[
2019
Coimbra
]
[
2011
11
3
3
38-46
]
[
2020
5
1
1
55-64
]
[
RGIT
2019
]
[
2009
13
1
1
53-81
]
[
2014
120
2
2
251-74
]
[
2002
11
3
3
509-35
]
[
1996
22
1
1
459-87
]
[
1998
73
1
1
131-46
]
[
2013
29
3
3
535-68
]
[
2020
176
3037-46
]
[
2013
4
]