ABSTRACT
The term money designates a medium that can be used to certify the value of the items exchanged with respect to a reference system common to all parties of the transaction (Berget and Icard, 1997; Dragon et al., 1997, p. 17; Fay, 1997, p. 112; Mayer, 1997, p. 37). Thus, money represents the purchasing power for goods and services and has three functions:
• It serves as a standard of value to compare different goods and services. These values are subjective and are affected, among other things, by currency fluctuations.
