1. Pontifical Catholic Universidade of Parana - PUCPR, Curitiba, Brazil
2. Postgraduate Program in Administration, Federal University of Santa Maria - UFSM, Santa Maria, Brazil
3. Faculty of Economics, Administration and Accounting, Federal University of Alagoas - UFAL, Maceió, Brazil
4. Fundação Dom Cabral - FDC, Nova Lima, Brazil