One aspect to consider is the size of the company workforce. An independent sample t test was carried out to test whether differences exist with respect to this factor in the two countries. The prior Levene’s test did not allow rejection of the null hypothesis of equality of variances (F = 1.47, significance level = 0.23). In the subsequent t test for equality of means, it was also not possible to reject the null hypothesis, at a confidence level of 95%. It may thus be stated that no significant differences exist in the size of the workforces in the Spanish and Belgian firms (t = 1.52, significance level = 0.13). The average workforce consists of approximately one hundred employees; the Belgian average being higher than this figure, while in Spain it is lower.