0186-1042
0186-1042
S0186-10422021000200002
10.22201/fca.24488410e.2021.2294
Colombia
00
06
2021
00
06
2021
66
2
[
2008
12
01
01
69-111
]
[
2016
69
11
11
5317-23
]
[
2019
82
199-212
]
[
2008
37
9
9
1530-47
]
[
1998
1
1
1
5-17
]
[
2007
36
10
10
1545-58
]
[
2009
1
1
1
63-76
]
[
2006
26
6
6
484-93
]
[
1988
16
1
1
74-94
]
[
2005
3
1
1
27-48
]
[
2010
63
7
7
707-15
]
[
2012
23
1
1
110-29
]
[
1998
]
[
1990
128-52
]
[
2001
30
9
9
1563-91
]
[
2003
21
397-408
]
[
1951
16
297-334
]
[
2018
1-15
]
[
2000
21
10-11
10-11
1105-21
]
[
2017
55
3
3
474-90
]
[
2009
38
1
1
96-105
]
[
1992
]
[
2011
29
2
2
98-116
]
[
2016
69
2
2
831-48
]
[
1981
18
39 50
]
[
2009
38
3
3
495-506
]
[
2014
30
132
132
277-86
]
[
2017
]
[
2011
19
2
2
139-52
]
[
2005
]
[
2009
20
277-320
]
[
2011
31
9
9
427-46
]
[
2009
9
2
2
263-83
]
[
2014
16
3
3
272-81
]
[
2011
64
12
12
1335-43
]
[
2006
31
4
4
833-63
]
[
2014
32
6
6
894-907
]
[
2010
31
2
2
224-36
]
[
2011
22
1
1
81-98
]
[
2009
52
4
4
822-46
]
[
2004
22
2
2
159-96
]
[
OECD
EC
2005
3d
]
[
2004
14
3
3
277-93
]
[
2019
]
[
2016
16
]
[
2009
30
8
8
909-20
]
[
2009
29
12
12
859-72
]
[
2016
69
11
11
5059-64
]
[
2018
73
193-205
]
[
2005
25
10
10
1141-57
]
[
1978
2ª
]
[
2014
19
67
67
]
[
2008
33
2
2
496-20
]
[
2010
767-73
]
[
2009
20
4
4
759-80
]
[
2017
1-40
]
[
2001
12
77-91
]
[
2013
35
35
103-19
]
[
2018
22
05
05
]
[
2015
54
84-99
]
[
2015
44
63-72
]
[
2015
47
134-42
]
[
2017
27
66
66
11-27
]
[
2010
21
4
4
931-51
]
[
2011
38
1
1
27-51
]
[
1974
34
25-33
]
[
2017
19
1
1
43-50
]
[
2011
38
1
1
27‐51
]
[
2018
88
289-97
]
[
2012
51
4
4
412-25
]
[
2002
27
2
2
185-203
]
[
2017
34
3
3
269-88
]