Accounting Changes
Mostrando 1-12 de 150 artigos, teses e dissertações.
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1. Changes in developmental assets across a 4-month competitive season among youth basketball players
Resumo O presente estudo examinou as mudanças nos ativos de desenvolvimento entre jovens jogadores de basquetebol durante um período competitivo de 4 meses, considerando a variação por faixa etária. Adicionalmente, examinou-se a variação da idade no desenvolvimento dos Ativos. Participaram deste estudo 65 adolescentes jogadores de basquetebol com idad
Rev. bras. cineantropom. desempenho hum.. Publicado em: 17/10/2019
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2. Comparisons of the active components in four unripe raspberry extracts and their activites
Abstract Dried unripe raspberry of Rubus chingii, were prepared as the following four extracts: unpurified raspberry extract (URE), purified raspberry extract (PRE), URE after high temperature-high pressure (UPE-H, HTHP), and PRE after HTHP (PRE-H). The total polyphenolic contents (TPCs) and total flavonoid contents (TFCs) of the four extracts, as assessed b
Food Sci. Technol. Publicado em: 10/10/2019
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3. Accounting for greenhouse gas emissions from traffic rearrangement: a network vulnerability perspective
Abstract Paper aims This study aims to accounting for greenhouse gas emissions from traffic rearrangement, using a network vulnerability framework. Originality We present a new procedure to verify the effectiveness of accident risk as an attribute to find the most vulnerable links of a road network, estimating the amount emitted in the process. Research m
Prod.. Publicado em: 04/07/2019
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4. An efficient mechanical-probabilistic approach for the collapse modelling of RC structures
Resumo As estruturas em concreto armado são largamente utilizadas ao redor do mundo. Entretanto, a modelagem de seu complexo comportamento mecânico por formulações numéricas eficientes tem sido marginalmente apresentada na literatura. As formulações eficientes possibilitam a precisa e realista representação dos fenômenos mecânicos envolvidos e sã
Rev. IBRACON Estrut. Mater.. Publicado em: 20/05/2019
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5. Factors associated with the structural liquidity of banks in Brazil
RESUMO O trabalho teve por fim identificar a relação do índice de liquidez estrutural (ILE) com variáveis macroeconômicas, características dos bancos e vigência do Acordo de Basileia III. Embora a discussão acadêmica sobre liquidez bancária aborde essencialmente questões de curto prazo, o monitoramento da liquidez de longo prazo permite avaliar a
Rev. contab. finanç.. Publicado em: 18/02/2019
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6. Can accounting-based and market-based indicators predict changes in the risk rating of brazilian banks?
Resumo Objetivo: A presente pesquisa buscou analisar se os indicadores de mercado, de forma complementar aos indicadores contábeis, têm capacidade de antecipar alterações (downgrades ou upgrades) nas avaliações de classificação de risco (rating) dos bancos no Brasil. Metodologia: Regressões lineares em modelos probit, a partir de uma amostra colet
Rev. bras. gest. neg.. Publicado em: 2019-01
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7. BOOK-TAX DIFFERENCES AND CAPITAL STRUCTURE
ABSTRACT Purpose: Thus, the purpose of this study is to verify the relationship between BTD, indebtedness and the cost of capital of Brazilian public companies before and after the adoption of IFRS. Originality/value: The relation between book-tax differences (BTD) and accounting information quality is not a consensus in the literature. This relation can b
RAM, Rev. Adm. Mackenzie. Publicado em: 2017-12
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8. How inventory consignment programs can improve supply chain performance: a process oriented perspective
Abstract Inventory Consignment (IC) has largely been viewed as a method of shifting the ownership and cost burden of inventory from buyer to supplier to benefit the buyer. This primarily accounting based viewpoint has largely ignored process changes that can occur for both the buyer and supplier. This study addresses this gap in the extant literature by exam
Prod.. Publicado em: 28/09/2017
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9. Quality of life in mild dementia: patterns of change in self and caregiver ratings over time
Objectives: To determine changes over time in self and caregiver ratings of quality of life (QoL) in people with dementia (PwD) and to identify factors associated with changes in QoL ratings. Methods: In this longitudinal study, 69 people with mild Alzheimer’s disease and their caregivers were assessed at baseline and after 1 year. We examined the associ
Rev. Bras. Psiquiatr.. Publicado em: 08/01/2016
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10. Vestibular evoked myogenic potentials and digital vectoelectronystagmography's study in patients with benign paroxysmal positional vertigo
INTRODUCTION: Benign Paroxysmal Positional Vertigo (BPPV) is a very common vestibular disorder characterized by brief but intense attacks of rotatory vertigo triggered by simple rapid movement of the head. The integrity of the vestibular pathways can be assessed using tests such as digital vectoelectronystagmography (VENG) and vestibular evoked myogenic pote
Int. Arch. Otorhinolaryngol.. Publicado em: 2013-06
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11. Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España
In recent decades, management accounting has undergone major changes with the inclusion of new topics and research methods, dedicated journals, and especially multidisciplinary studies. These changes have been detected in articles published in leading journals. In this context, the following research question arises: what is the profile of management account
Rev. contab. finanç.. Publicado em: 2013-04
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12. Análise dos diferentes contratos de concessão rodoviária e suas contabilizações / Analysis of the different road concession arrangements and its accountings
O International Financial Reporting Interpretation Comittee 12 (IFRIC 12) foi o primeiro pronunciamento internacional sobre contratos de concessões. Pela complexidade do tema, demorou vários anos para ser publicado e aplicado, mas algumas discussões internacionais ainda persistem. No Brasil, o IFRIC 12 foi traduzido na Interpretação do Comitê de Pronun
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 07/11/2012