“…1 employees (Bucklin, 1978;Ingene, 1982;Perrigot and Barros, 2008;Pilling et al, 1995;Sellers and Mas, 2006;Thomas et al, 1998;Yoo et al, 1997) 2 fixes assets (De Jorge Moreno, 2006, 2008Mostafa, 2007) 3 cost of labour (Barros and Alves, 2004;Bucklin, 1978;De Jorge Moreno, 2006) 4 stock (Barros and Alves, 2004;Bucklin, 1978;Doutt, 1984).…”