Accounting Changes
Mostrando 13-24 de 150 artigos, teses e dissertações.
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13. As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido)
This research aims to provide information about the major implications of the Law 11.638/07 on the calculation of direct taxes. The Law 11.638/07 instituted several changes to accounting standards that provided conditions for the convergence of international accounting standards and mainly segregation between corporate accounting and tax accounting. The rese
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/10/2012
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14. Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto / Adoption of IFRS e earnings management in Brazilian public companies.
The Brazilian accounting has undergone regulatory changes that have left their statements according to international standard. Research conducted with publicly traded companies in various countries around the world indicate that this new standard tends to improve the quality of information and make it more comparable and transparent. Thus, the study aims to
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/10/2012
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15. Amortização do ágio e imposto sobre a renda: incorporação, fusão e cisão / Goodwill amortization and income tax: amalgamation, merger and spin-off
This is a study that aims to research the legal content that establish the legal relationship of the registry of goodwill on the acquisition of equity on a controlled company, and the possibility to depreciate from income tax calculation basis the goodwill registered on the acquisition, when of the amalgamation of the acquired company due to a merger or spin
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 30/05/2012
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16. Emergence of clonal complex 5 (CC5) methicillin-resistant Staphylococcus aureus (MRSA) isolates susceptible to trimethoprim-sulfamethoxazole in a Brazilian hospital
In this study, genotyping techniques including staphylococcal chromosomal cassette mec (SCCmec) typing, pulsed-field gel electrophoresis (PFGE), multilocus sequence typing (MLST) and restriction-modification tests were used to compare the molecular characteristics of methicillin-resistant Staphylococcus aureus (MRSA) isolates recovered at two times within a
Brazilian Journal of Medical and Biological Research. Publicado em: 2012-07
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17. Caracterização de um grupo de pacientes em risco para câncer de mama e ovário hereditários quanto a presença e frequência de rearranjos gênicos em BRCA
Breast cancer is one of the most common malignancies affecting women worldwide. In Brazil, the State of Rio Grande do Sul has incidence rates and mortality from breast cancer are among the largest in the country. Approximately 5-10% of the cases are caused by germline mutations in predisposing genes including BRCA1 and BRCA2 are associated with the syndrome
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2012
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18. Efeito da convergência contábil sobre o conservadorismo das instituições financeiras / The convergence with international financial reporting standards (IFRS) on the conservative accounting practices adopted by Brazilian financial institutions
This research aimed to investigate whether, after Law 11.638/07 and Resolution 3.786/09 came into force, changes occurred in the conditional conservatism of publicly traded financial institutions listed on BM&FBOVESPA. The study intends to offer contributions to financial institutions\ accounting related to this specific sector\ s reaction to the regulatory
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/10/2011
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19. Evaluation of intensive production system of dairy goat by the method Monte Carlo / Avaliação econômica de um sistema de produção intensiva de caprinos leiteiros aplicando o método de Monte Carlo
The changes occurring in the world market after globalization, the advent of computing and communication technologies, are strongly the influence of agribusiness. The production processes and the management of rural enterprises suffered significant changes to survive increased competition. The opening of markets for commodities and the growing need for produ
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 08/04/2011
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20. Influência da melatonina na frequência de crises e tempo de sobrevida de ratos submetidos ao modelo experimental de epilepsia induzido por pilocarpina / Influence of melatonin on the seizures frequency and survival in rats submitted to the induced model of epilepsy by pilocarpine
Approximately 1% of the population has epilepsy, the equivalent of 50 million people. Epilepsy is a chronic disorder caused by a predisposition to generate epileptic seizures and for the neurobiological, cognitive, psychosocial and social consequences of this condition, and should have occurred at least one seizure. The temporal lobe epilepsy (ELT) is the mo
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 30/03/2011
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21. Educação ambiental na escola pública: bioma Caatinga e rio Taperoá como eixos norteadores
The present research aimed to try to understand the relationships between the students of a public school of Taperoá - municipality inserted in the Caatinga biome with their environment, and contribute to an awareness of these social actors regarding environmental issues through educational activities related to this biome as well as Taperoá river and Mano
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/02/2011
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22. Análise DuPont como ferramenta de apoio às decisões de investimento em ações
The goal of this research is to examine whether DuPont Analysis indicators have explanatory power regarding the firms future profitability. In addition, we sought to investigate the utility of stock investing strategy, upon signals taken from the components of a DuPont Analysis. The tests were performed in Brazilian publicly traded companies with shares on B
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 18/06/2010
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23. Divulgação dos riscos associados à mudança climática : uma análise no conteúdo dos relatórios de empresas que integram o ISE
A presente pesquisa teve como objetivo verificar o nível de divulgação dos riscos associados às mudanças climáticas nos relatórios das empresas integrantes do Índice de Sustentabilidade Empresarial (ISE) da Bolsa de Valores, Mercadorias e Futuros do Estado de São Paulo (BM&FBOVESPA). Nesse sentido, foram analisados os relatórios ambientais ou de su
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 26/02/2010
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24. Critérios para formação de provisões para riscos tributários, cíveis e trabalhistas
The current global scenario has contributed in order that all segments stop and review their procedures. Several areas of science have sought to improve the criteria adopted for long years almost as dogma for many professionals. However, currently many barriers are being broken and old ideas are reworked. The accounting it was no different. After years witho
Publicado em: 2010