0186-1042
0186-1042
S0186-10422020000400002
10.22201/fca.24488410e.2020.2039
Portugal
00
12
2020
00
12
2020
65
4
[
2009
10
2
2
96-108
]
[
2011
26
2
2
90-113
]
[
2008
23
7
7
685-96
]
[
2008
8
1
1
140
]
[
2016
25
2
2
245-74
]
[
1998
15
3
3
229-52
]
[
2010
29
2
2
45-70
]
[
2017
92
4
4
27-52
]
[
2013
28
8
8
680-707
]
[
2010
25
2
2
122-39
]
[
2002
19
3
3
365-84
]
[
1993
20
6
6
765-86
]
[
1996
5
2
2
177-98
]
[
2015
25
46-66
]
[
1995
70
2
2
193-225
]
[
2015
174
174
]
[
2008
226
226
]
[
2006
18
2
2
32-46
]
[
2001
39
3
3
513-34
]
[
2012
21
2
2
156-68
]
[
2009
43
63-92
]
[
1994
9
7
7
3-11
]
[
2007
22
2
2
139-60
]
[
2015
19
3
3
125-39
]
[
2003
20
3
3
441-64
]
[
2013
6
8
8
13-25
]
[
2001
76
1
1
111-26
]
[
2010
19
2
2
121-36
]
[
ISA 315
2012
1
265-314
]
[
1991
29
2
2
193-228
]
[
2000
4
2
2
129-38
]
[
1985
7
1-3
1-3
109-13
]
[
2012
2
1
1
50-66
]
[
2015
4
1
1
42-53
]
[
2016
3
1
1
23-35
]
[
1986
6
1
1
20-43
]
[
2003
22
1
1
109-26
]
[
2010
159
159
]
[
2015
173
173
]
[
2014
33
3
3
59-86
]
[
2007
10
32
32
81-109
]
[
2007
17
3
3
239-54
]
[
2002
6
1
1
37-51
]
[
1986
24
1
1
97-110
]
[
1994
21
8
8
1071-95
]
[
1994
69
4
4
639-56
]
[
2001
28
5-6
5-6
563-94
]
[
1980
18
1
1
161
]
[
2010
25
6
6
509-25
]
[
2017
19
2
2
68-88
]
[
2008
12
141-58
]
[
2015
6
9
9
176-89
]
[
2015
5
8
8
48-58
]