0123-5923
0123-5923
S0123-59232021000400622
10.18046/j.estger.2021.161.4603
Spain
Spain
Spain
00
12
2021
00
12
2021
37
161
622
635
[
2013
9
1
1
43
]
[
2006
9
4
4
333-46
]
[
2015
18
2
2
258-80
]
[
2013
77
1
1
120-34
]
[
2014
42
3
3
309-21
]
[
2004
8
9/10
9/10
1065-90
]
[
1998
32
5/6
5/6
499-513
]
[
2002
15
68-80
]
[
2001
22
1/3
1/3
83-107
]
[
2017
45
7/8
7/8
874-91
]
[
2001
13
5
5
213-7
]
[
2003
34
2
2
385-419
]
[
2008
4
4
4
11-32
]
[
2011
13
1
1
111-25
]
[
2018
36
7
7
1437-54
]
[
1998
295
2
2
295-336
]
[
1979
16
1
1
64-73
]
[
2010
23
4
4
601-19
]
[
2011
21
115
115
26-33
]
[
1982
1
129-66
]
[
1978
]
[
1987
13
4
4
675-88
]
[
2012
8
2
2
423-54
]
[
1984
392-409
]
[
2001
38
1
1
45-65
]
[
2006
828
11-24
]
[
2019
54
101772
]
[
1986
1
54-75
]
[
2010
18
2
2
64-79
]
[
2015
91
2
2
326-42
]
[
1992
4
795-827
]
[
1992
]
[
1981
18
3
3
382-8
]
[
2017
26
6
6
650-66
]
[
2002
19
2
2
110-32
]
[
2016
44
5
5
560-82
]
[
2011
87
S43-52
]
[
2017
93
1
1
1-6
]
[
2016
]
[
2017
95
149-68
]
[
2010
27
3
3
321-35
]
[
2013
23
130
130
1-10
]
[
1981
24
4
4
689-713
]
[
2015
5
2
2
90-101
]
[
2017
93
1
1
96-119
]
[
2011
64
8
8
816-22
]
[
2015
24
33-41
]
[
2017
160
83-97
]
[
2020
a
29
5
5
601-15
]
[
2020
b
20
3
3
29-40
]
[
2021
]
[
2017
17
2
2
109-34
]
[
1999
]
[
2019
13
1
1
199-224
]
[
2010
1
25-44
]
[
1994
]
[
2018
44
150-60
]
[
2014
22
01-107
]
[
2016
50
1/2
1/2
2-28
]
[
2018
31
21-39
]
[
2011
87
S53-66
]
[
2011
49
1
1
73-86
]
[
2015
]
[
2017
31
2
2
131-41
]
[
2016
León
]
[
2009
2957
2957
55-73
]
[
2011
87
S1-2
]
[
2006
23
6
6
556-74
]
[
2011
87
S3-S16
]
[
2017
37
1
1
85-101
]
[
2018
22
7
7
1850053
]
[
1986
15
6
6
285-305
]
[
2018
22
1
1
]
[
2012
14
2
2
247-55
]
[
2011
3
4
4
45-81
]
[
2000
2
2
2
195-211
]
[
2017
50
2
2
184-99
]