Accounting Measures
Mostrando 13-24 de 45 artigos, teses e dissertações.
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13. Análise do processo de implantação do balanced scorecard nas maiores empresas da Região Sul do Brasil / Analysis of the implementation process of the Balanced Scorecard in the largest companies in southern Brazil
The Balanced Scorecard (BSC) has emerged in the 90s, together with the work developed by Robert S. Kaplan and David P. Norton. It is a management tool that translates the mission and strategy of the organization, based on a set of indicators that reflect the balance between the objectives of short and long term, between financial and non-financial measures,
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/08/2009
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14. Un análisis institucional de la implicación del proceso de cambio de los SCG en la evolución de la eficiencia de las PYME
This study's general objective is to get to know the relation between the change process of a Management Accounting System (MASO in small and medium-sized companies (SMSC) and the success of this change. The success of the MAS change is measured by two indicators. The first, internal success, measures the distance between the expectations (what was expected)
Revista Contabilidade & Finanças. Publicado em: 2009-04
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15. Accounting earnings properties and determinants of earnings response coefficient in Brazil / Propriedades do lucro contábil e determinantes do coeficiente de resposta ao lucro no Brasil
A fundamental issue at the interface of economics, finance, and accounting involves the relation between a firms reported earnings and its stock returns. The lack of research in this field using Brazilian data and the limitations of previous research in terms of time-series data (small length available) motivates the present research. In addition, the practi
Publicado em: 2009
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16. Retornos anormais versus performances operacionais anormais de firmas brasileiras envolvidas em fusões e aquisições no período de 2002 a 2006 / Abnormal returns versus abnormal operating performances of Brazilian firms engaged in merger and acquisitions from 2002 to 2006
The aim of this thesis was the investigation of Mergers and Acquisitions - M&A, a subset of what is named "business combination", observed among Brazilian firms from 2002 to 2006, which at least one of them (bidder firm or target firm) was listed in Bovespa. Mergers and Acquisitions - M&A among firms under the same group of control were not sampled, which me
Publicado em: 2008
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17. Disclosure in financial institutions of taxation in light of the convergence to international accounting standards / A evidenciação das informações tributárias pelas instituições financeiras em face da convergência para as normas internacionais
Communiqué 14259 published by the Brazilian Central Bank (BACEN) initiated a new phase for accounting in Brazil: the pursuit of convergence in accounting standards. In order to implement the policies of the International Accounting Standards Board (IASB), a number of measures must be taken to ensure that all Brazilian standards achieve convergence. Contribu
Publicado em: 2008
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18. Demonstração do valor adicionado (DVA): um estudo comparativo do perfil de distribuição de riqueza pelas empresas estatais e privadas no Brasil
Accounting is the science that gives informations to its users in the taking decision process in a organization, and comes with economic and social changes around the world. In this way, the Value Added Statement arises as a necessary accounting instrument to answer such changes, because its aim is to show the capacity that a entity has to generate wealth an
Publicado em: 2008
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19. Lucro real nas pessoas jurídicas: limites à restrição de dedução de despesas
The proposal of this work is to exam the limits that must be observed in the tax legal system when restricting the deduction of expenditures to determinate the real profit. Under the consideration of inexistence of a definitive concept of the economic phenomenon, the objective of this work is to identify which the principles and values that must be inform th
Publicado em: 2008
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20. A theoretical-empiric study on the quality of the auditing and accounting measures of risk in companies listed in Bovespa in the period from 2002 to 2007 / Um estudo teórico-empírico sobre a qualidade da auditoria e medidas contábeis de risco em empresas listadas na Bovespa no período de 2002 a 2007
O estudo teve por objetivo principal proceder a uma análise comparativa das medidas contábeis de risco entre as companhias listadas na Bovespa clientes das Big Four e clientes das Non Big Four, e o objetivo secundário concentrou-se na existência de medidas contábeis de risco que indicam uma incerteza sobre a continuidade normal dos negócios, e sua infl
Publicado em: 2008
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21. Estudo da fauna de mosquitos (Diptera: Culicidae) em reservatórios de contenção de cheias em área metropolina da cidade de São Paulo, SP / Study of mosquitoes fauna (Diptera: Culicidae) in the reservoirs for the contention of food waters in São Paulo city metropolitan area, SP
Introduction. The City of São Paulo has been adopting highly measures to enable it to face up to the problem of flooding, among them being the construction of Reservoirs for the Containment of Flood Waters, known as "piscinões". In the dry season, after the occasional rains, these reservoirs, especially their hydraulic machinery, serve as breeding places f
Publicado em: 2008
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22. 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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23. Evaluation of activity of synthetic chemical acaricides, botanical extract on Rhipicephalus sanguineus and action of essential oils on Amblyomma cajennense. / Avaliação da atividade de acaricidas químicos sintéticos, extrato botânico sobre Rhipicephalus sanguineus e ação dos óleos essenciais sobre Amblyomma cajennens.
Amblyomma cajennense (Fabricius, 1787) (Acari, Ixodidae) known as tick-star, is a ixodid heteroxenous tree-host found too often in horses. Have little specific parasite, particularly in periods of larvae and nymph, is considered the most important in ixodid transmission of spotted fever to humans in Brazil. Rhipicephalus sanguineus, tick ectoparasite mainly
Publicado em: 2008
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24. Evaluation of activity of synthetic chemical acaricides, botanical extract on Rhipicephalus sanguineus and action of essential oils on Amblyomma cajennense. / Avaliação da atividade de acaricidas químicos sintéticos, extrato botânico sobre Rhipicephalus sanguineus e ação dos óleos essenciais sobre Amblyomma cajennens.
Amblyomma cajennense (Fabricius, 1787) (Acari, Ixodidae) known as tick-star, is a ixodid heteroxenous tree-host found too often in horses. Have little specific parasite, particularly in periods of larvae and nymph, is considered the most important in ixodid transmission of spotted fever to humans in Brazil. Rhipicephalus sanguineus, tick ectoparasite mainly
Publicado em: 2008