Accountancy
Mostrando 13-24 de 59 artigos, teses e dissertações.
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13. Função social dos tribunais de contas no Sistema Constitucional Brasileiro Probabilidade administrativa Direito difuso / The social role of audit courts in the Brazilian constitutional system administrative probity the common rights
The present dissertation aims to indicate some aspects of the public administration control, emphasizing the external control exercised by the Account Courts in the defense of collective interests nowadays. As this study shows, the Account Courts proceed based on the principles of legality, legitimacy and economic among other constitutional principles. In it
Publicado em: 2008
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14. Estudo sobre o perfil dos egressos dos cursos de ciências contábeis do Estado do Rio Grande do Sul
This study aims for a better understanding of the personal, academic and professional profile of egress students from Higher Education Institutions of Rio Grande do Sul. A field research was carried out through a survey sent by e-mail to a sample of 448 professionals, 242 males and 206 females certified by the Regional Council of Accountancy of Rio Grande do
Publicado em: 2008
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15. A Fundação Escola de Comércio Álvares Penteado (Fecap) e o ensino comercial em São Paulo (1902-1931)
This historical research aims at studying Fundação Escola de Comércio Álvares Penteado (Fecap) and the development of the commercial education in São Paulo, from 1902 to 1931. The objective is, in the first place, to describe the urban development that took place in the São Paulo State capital that justified the creation of the referred school in 1902.
Publicado em: 2008
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16. Custos para tomada de decisão: uma aplicação de custos à estrutiocultura / Costs for decision taking: costs application for ostrich breeding
O presente trabalho de pesquisa tem como objetivo aplicar as metodologias de custeamento por absorção, custeamento variável e custeamento baseado em atividades (ABC) em um empreendimento estrutiocultor da cidade Uberaba-MG, cuja atividade operacional consista na incubação, cria, recria e engorda de avestruzes para o abate e, ainda, comparar os resultado
Publicado em: 2008
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17. Financiamento público da rede estadual paulista de ensino fundamental no contexto do FUNDEF (1996-2006)
This work aims at the understanding of how altering educational legislation affected the financial structure of the elementary school in the state of São Paulo from 1996 to 2006. In order to do so, we opted for focusing the analysis on the evolution of the three main sources of financial support of this field: sub-bound taxes, educational salary shares and
Publicado em: 2008
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18. The evolution of the accounting practices in Brazil in the last thirty years: from Law nº 6.404/76 to Law nº 11.638/07 / Evolução das práticas contábeis no Brasil nos últimos 30 anos: da Lei 6.404/76 à Lei 11.638/07
The standardization of accounting in Brazil has its origin not only based on the Law nº 6.404/76, which defines the accounting rules for the Limited Liability Corporation Law, but also on the fiscal law according to the Income Tax Regulation; in addition it is ruled by the Instructions, Rules and other documents complying with the Securities Commission (CVM
Publicado em: 2008
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19. Reflexos da institucionalização de hábitos e rotinas organizacionais nos estágios evolutivos da contabilidade gerencial
The study of the institutionalization of the changes of habits and routines in Management Accounts can be done through different approaches in the presence of organizational theories. The interfaces of the organizational theories are, in this research, related to the evolutionary stages of the Management Accounts preconized by the Institute of Management Acc
Publicado em: 2008
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20. Análise do modelo de custeio de uma instituição financeira nacional de grande porte sob o enfoque da contabilidade gerencial: estudo de caso
The objective of this work is to analyze the costing template used within a large National Financial Institution focusing on Management Accountancy. The purpose of this study is to evaluate whether the costing template used is efficient in the costing distribution and control within the organization, helping managers to make decisions. This research describe
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 28/11/2007
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21. O ensino e a aprendizagem apoiados pela tecnologia computacional no curso de Ciências Contábeis: um estudo de caso. / The education and the computational technology in the course of sciences countable: a case of study.
The objective of this work was to investigate through of a propose of methodology of teaching and learning for the subject of accountancy and costs, in the course of bachelor in accountancy science a was which can be traced by the teacher of superior teaching in this area for the development of its students according with the characteristics delineated to co
Publicado em: 2007
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22. Uma análise de prestações de contas de candidatos majoritários no pleito de 2004 nos municípios da região metropolitana do Recife à luz das características qualitativas da informação contábil / Uma análise de prestações de contas de candidatos majoritários no pleito de 2004 nos municípios da região metropolitana do Recife à luz das características qualitativas da informação contábil
The Accountancy tries to supply its several users with the useful information that needs to be covered by some characteristics which give quality to the decisions taken. This study aims to proceed a documentary verification to analyze if the information is according to the elected candidates billings and the second chosen to the town councils of the metropol
Publicado em: 2007
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23. Efeito formulação e contabilidade : uma análise da influência da forma de apresentação de demonstrativos e relatórios contábeis sobre o processo decisório de usuários de informações contábeis
This work had as the main objective to verify if the way accounting information reported can or can not influence users decision of accountant information. For that the answers of 1850 Business Management and Accountancy students from public and private Universities of Brasília, João Pessoa and Natal were taken. Six experiments were done, reported in a que
Publicado em: 2007
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24. Teorias contábeis sobre o patrimônio líquido e teoria da renda-acréscimo patrimonial: um estudo interdisciplinar / Shareholder´s Equity Accounting Theories and Wealth Income Theory: an Interdisciplinary Study
Government needs resources to execute its duties and these resources are obtained from the taxpayers through taxes. The income tax, as the Government resourcessource, allows taxpayers taxation equality achievement, as it is one of the best ways to measure the ability to pay. In tax law, besides product-income and legal concept, income can be defined as the i
Publicado em: 2007