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Abstract
It is clear in the decision scenarios to see with certainty the answers of adversaries and competitors, as well as to have the information of all of them. Thus, it is almost impossible to have minimum certainty that the information that underlies the decisions is necessary and sufficient and that this has become knowledge in the decision makers. This implies the relativity of the past and a diffuse north. From these budgets are born the balance sheets and alternatives for a new way of understanding knowledge management.