Accounting Measures
Mostrando 1-12 de 45 artigos, teses e dissertações.
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1. Surgical Site Infection Prevention Bundle in Cardiac Surgery
Resumo Fundamento: As infecções de sítio cirúrgico (ISC) estão entre as mais prevalentes nas instituições de saúde, atribuindo um risco de morte, variando de 33 a 77%, sendo associado a um aumento de 2 a 11 vezes para o desfecho de óbito. Os pacientes submetidos à cirurgia cardíaca são mais suscetíveis às ISC´s, correspondendo entre as taxas
Arq. Bras. Cardiol.. Publicado em: 08/04/2019
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2. Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency
Abstract This study aims to explore government accrual-based IPSAS implementation level measurements and to test the measures associated with central government fiscal transparency. Performing content analysis and Confirmatory Factor Analysis (CFA) on a sample covering 77 countries from 2008 to 2015, measurement indicates the relative importance and signific
BAR, Braz. Adm. Rev.. Publicado em: 10/12/2018
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3. 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
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4. A política de inovação e a formação do químico
In December 2004, Brazil's President signed Law number 10.973, which provides for incentives toward innovation, scientific and technological research in the production environment and other measures, also known as the Law of Innovation. Although Brazil has advanced greatly in the number of scientific articles published, currently accounting for about 3% of w
Quím. Nova. Publicado em: 2013
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5. O uso do lucro econômico na formulação de contratos de incentivo contingentes ao desempenho e o problema do horizonte: uma análise experimental / The use of the economic profit in performance-contingent incentive contracts and the horizon problem: an experimetal analysis
The present study investigated whether the use of economic profit in performance-contingent incentive contracts motivates individuals to act more consistently with the long-term goals of the firm when the horizon problem is present. An experimental design was conducted. The experiment used a single factor between-subjects and pre-post treatment with a contro
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 06/12/2012
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6. Estudo de eventos amparado em métricas contábeis: detectando performance operacional anormal em firmas brasileiras / Events studies based on accounting metrics: detecting abnormal operational performance in Brazilian firms
O estudo de eventos amparado em métricas contábeis pode ser considerado como aquele que investiga se os retornos anormais no mercado acionário possuem uma contrapartida no lado real, ou seja, se a performance operacional da firma sofreu modificação decorrente de um determinado evento econômico. O presente estudo tem como foco as escolhas que um pesquis
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2012
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7. 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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8. 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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9. Conservadorismo contábil e o custo do crédito bancário no Brasil / Accounting conservatism and the cost of bank credit in Brazil
This study investigates the relationship between accounting conservatism and the bank credit market in Brazil. Conservatism is considered one of the most traditional and important practices in accounting. The theoretical and empirical literature argues that conditional conservatism, characterized by asymmetric and timely recognition of economic losses in acc
Publicado em: 2010
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10. Indicadores contábeis como medidas de risco e retorno diferenciados de empresas sustentáveis: um estudo no mercado brasileiro / Accounting measures as indicators of differentiated risk and return of sustainable companies: a study in the Brazilian market
O objetivo final deste trabalho foi verificar se havia diferenças significativas nos índices contábeis das empresas sustentáveis em relação a outras companhias equivalentes não reconhecidas como sustentáveis. O Índice de Sustentabilidade Empresarial (ISE) da BM&FBovespa foi o critério selecionado para separação da amostra em empresas sustentávei
Publicado em: 2010
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11. Estudo sobre a identificação, mensuração e evidenciação dos ativos intangíveis em empresa de commodities agrícolas no Brasil
The objective of this study was to understand how a company of agricultural commodities in Brazil identifies, measures and discloses the Intangible Assets following the precepts of the Law 11638/2007 and guidelines of the CPC-04, in order to submit a sequence of specific procedures for the identification, measurement and disclosure of intangible assets of a
Publicado em: 2010
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12. Quantificação de um critério de conservação: raridade de aves de terra firme em uma floresta na Amazônia Central
The distinction between rare and common species is fundamental in research and management decisions. Nevertheless the definition of these categories often relies on a mix of sampling methods, biological processes and subjective impressions. Most studies that used field sampling techniques to count landbirds failed to present measures of precision and do not
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 28/08/2009