13. Accounting conservatism in complex companies

RESUMO O estudo busca averiguar a influência da complexidade de empresas nos níveis de conservadorismo contábil. O tema de análise, conservadorismo contábil em empresas complexas, pode ser considerado relevante porque analisa as práticas de conservadorismo levando em conta o contexto organizacional das empresas, fato ignorado em outros estudos que inve

Rev. contab. finanç.. Publicado em: 2019-03

14. Business cycles and earnings management strategies: a study in Brazilian public firms,

RESUMO Este estudo contribui para a literatura que trata da influência de fatores macroeconômicos sobre a qualidade das informações contábeis, pois analisa as estratégias de gerenciamento de resultados contábeis das firmas, identificando, especificamente, comportamentos discricionários distintos entre os ciclos econômicos: 1) níveis diferentes de g

Rev. contab. finanç.. Publicado em: 10/01/2019

15. 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

16. Preparing the Terrain: Conditioning Factors for the Regionalization of the Vote for Federal Deputy in São Paulo

This article proposes a new interpretation of the regional distribution of votes in the dispute for legislative offices in Brazil. The literature has traditionally understood regionalization to be evidence that politicians deliberately create zones of influences in certain areas. We argue, however, that other dimensions of the Brazilian electoral system, not

Bras. Political Sci. Rev.. Publicado em: 25/06/2018

17. Clay Mineralogy of Basaltic Hillsides Soils in the Western State of Santa Catarina

ABSTRACT A commonly accepted concept holds that highly fertile, shallow soils are predominant in the Basaltic Hillsides of Santa Catarina State, in southern Brazil, but their agricultural use is restricted, either by excessive stoniness, low effective depth or steep slopes. Information about soil properties and distribution along the slopes in this region is

Rev. Bras. Ciênc. Solo. Publicado em: 22/02/2018

18. 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

19. Distribution of the members of the Pipiens Assemblage in the sympatric area from Argentina: which is where and when?

Given their medical and veterinary relevance, the members of the Pipiens Assemblage are a worldwide target of ecological research. The distribution of Culex pipiens s.s. and Cx. quinquefasciatus converge in Buenos Aires, Argentina, where hybrids have been detected. Each member of the assemblage exhibits a distinct eco-physiological behaviour that can affect

Mem. Inst. Oswaldo Cruz. Publicado em: 24/10/2016

20. Incidence of hepatitis C in Brazil

Abstract INTRODUCTION: Hepatitis C is a public health problem of global dimensions, affecting approximately 200 million people worldwide. The main objective of this study was to estimate the incidence rate of hepatitis C in Brazil during the period between 2001 and 2012. METHODS: An epidemiological, temporal, and descriptive study was performed using dat

Rev. Soc. Bras. Med. Trop.. Publicado em: 2015-12

21. ENTERPRISE TECHNOLOGY IN SUPPORT FOR ACCOUNTING INFORMATION SYSTEMS. AN INNOVATION AND PRODUCTIVITY APPROACH

Technology and the accounting information systems are implemented in an organization with the aim of improving their efficiency. Companies spend large amounts of money on these tools every year in order to improve their organizational performance. The aim of this research is to determine the influence of SMEs’ technological alignment, information managemen

JISTEM J.Inf.Syst. Technol. Manag.. Publicado em: 2015-04

22. Comparison of breeding value prediction for two traits in a Nellore-Angus crossbred population using different Bayesian modeling methodologies

The objectives of this study were to 1) compare four models for breeding value prediction using genomic or pedigree information and 2) evaluate the impact of fixed effects that account for family structure. Comparisons were made in a Nellore-Angus population comprising F2, F3 and half-siblings to embryo transfer F2 calves with records for overall temperament

Genet. Mol. Biol.. Publicado em: 14/11/2014

23. Using analytic network for selection of enterprise resource planning systems (erp) aligned to business strategy

The choice of an Enterprise Resource Planning (ERP) must be made judiciously by the high costs involved in the acquisition of such systems. Managers in areas such as accounting, financial and information technology need support and tools that help in selecting an appropriate ERP for their business. With this article, we present a study aimed at investigating

JISTEM J.Inf.Syst. Technol. Manag.. Publicado em: 2014-05

24. Reproduction and diet of Imantodes cenchoa (Dipsadidae: Dipsadinae) from the Brazilian Amazon

Imantodes cenchoa (Linnaeus, 1758) is distributed from the east coast of Mexico to Argentina. In Brazil, it occurs in the north, central-west and northeast regions. We present information on the reproductive biology and diet of I. cenchoa from analysis of 314 specimens deposited in the Herpetological Collection of the Museu Paraense Emílio Goeldi (MPEG). Im

Zoologia (Curitiba). Publicado em: 2014-02