IAFEI Quarterly - 38th Issue

IAFEI Quarterly The electronic professional journal of IAFEI Copyright © IAFEI 2017 - All Rights Reserved “Our goal is to share experiences, cultures and best business practices” Fausto Cosi - IAFEI Chairman at the 47 th IAFEI World Congress - The annual IAFEI Meeting held in Sao Paulo - Brazil 38 th Issue 2017 October