Financial Transparency
Mostrando 13-24 de 37 artigos, teses e dissertações.
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13. Uma investigação do nível de sustentabilidade das companhias de papel e celulose e a influência das informações financeiras sobre a qualidade da divulgação socioambiental / An investigation of the level of sustainability in companies on cellulose and paper segment and the influence of financial information on quality of environmental and social disclosure
The concept of sustainability has been discussed worldwide and increasingly influenced by the decisions of the market in different countries. Nations, governments, corporations, managers and citizens have had their positions and questions under the expanded views of economic, social and environmental. The spread of a "green" generation has affected not only
Publicado em: 2010
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14. Gestão de riscos e governança corporativa: impacto da crise financeira de 2008 em duas companhias do setor alimentício.
Corporate Governance can be understood as the ability of the companies to achieve the strategic goals involving the aspects related to the investors relationship, to the company management structure, to the mechanisms for risk management, and to the transparency. During the crisis of 2008, several Brazilian companies have accumulated losses worth billions, a
Publicado em: 2010
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15. Aspectos Sócio-Econômicos dos Códigos de Conduta de Responsabilidade Social (CRS) do Setor de Gás e Petróleo
The presence of a company on an international level also means the worldwide dissemination of its Code of Conduct of Social Responsibility (CSR code of conduct). It is therefore necessary to have a certain amount of control over the contents of such codes or manuals. International rules and standards may be used for such purpose. The oil and gas industry has
Publicado em: 05/10/2009
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16. Proposta de modelo contábil para companhias securitizadoras imobiliárias
The objective of this study is to analyze the accounting practices adopted by Brazilian real estate securitization companies to record their securitization transactions, and also to determine if these accounting practices convey the essence of these transactions. Additionally, it also intends to assess how the transactions can be recorded by adopting Interna
Publicado em: 2009
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17. Comunicação, Valores Comunitários e Sustentabilidade: os portais da UMESP, FEI e FSA.
This work analyzes the relationship between communication and sustainability in community universities in the State of São Paulo which are part of the ABRUC (Brazilian Association of Community Universities). The objective is to examine the image of these universities, based on the communication strategies used in their institutional portals. It seeks to und
Publicado em: 2009
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18. ANÁLISE DE INDICADORES ECONÔMICO-FINANCEIROS E SOCIAIS NA GESTÃO DE COOPERATIVAS AGROPECUÁRIAS NA REGIÃO CENTRAL DO ESTADO DO RIO GRANDE DO SUL / ANALYSIS OF ECONOMIC AND FINANCIAL INDICATORS AND SOCIAL MANAGEMENT IN AGRICULTURAL COOPERATIVES IN THE CENTRAL REGION OF THE STATE OF RIO GRANDE DO SUL
The research was conducted based on the importance of cooperatives in agricultural production and industrialization in the context of RS. Cooperatives studied are installed in the central region of the state. In this sense, it was intended to answer the following research question: the financial and social indicators selected are also important for the manag
Publicado em: 2009
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19. DYNAMIC STYLE ANALYSIS IN RECOVERY OF BRAZILIAN INVESTMENT FUNDS EXPOSURES: AN APPLICATION OF RESTRICTED KALMAN FILTERING / ANÁLISE DINÂMICA DE ESTILO NA RECUPERAÇÃO DAS EXPOSIÇÕES DE FUNDOS DE INVESTIMENTOS BRASILEIROS: UMA APLICAÇÃO DO FILTRO DE KALMAN RESTRITO
This dissertation aims to investigate and interpret the investment style of Brazilian investment funds - exchange funds and stock funds with active management, in the period ranging from January 2004 to August 2008, with the central objective of verifying if, in fact, these funds pursue the investment style promised to their customers. Accordingly, we used t
Publicado em: 2009
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20. O controle externo do Poder JudiciÃrio e a atuaÃÃo do Conselho Nacional de JustiÃa nos Estados da FederaÃÃo: as propostas atuais de gestÃo em Pernambuco e outros Estados
The emergence of the National Council of Justice in 2004 and its effective control of the Judiciary Foreign National show, clearly, a step in public management and administration to combat old negative addictions rooted in justice as slow procedural, functional and abuse of authority, lack of transparency, corruption, nepotism, lack of organizational structu
Publicado em: 2009
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21. A utilização de derivativos aliada às melhores práticas de governança corporativa adiciona valor para os acionistas? / Does the use of derivatives and Corporate Governance add value to companies?
If on one hand the use of derivatives may bring advantages to firms, like smoothing cash flows, tax shields, access to more favorable lines of credit and decreasing the possibility of underinvestment, on the other hand, the improper use of these contracts may bring serious risks to them. As an example, in 2008, in order to lower the costs of capital, many fi
Publicado em: 2009
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22. Os impactos da conversão de demostrações financeiras preparadas de acordo com as práticas contábeis adotadas no Brasil para as normas internacionais de contabilidade - International Financial Reporting Standards (IFRS): um estudo de caso da Companhia Arcelor Brasil S.A.
This dissertation intends to contribute to the studies of the international accounting in a moment when this matter is becoming very relevant for the business scenario of our country, even for regulatory, academic or professional purposes. The convergence of accounting practices around the world is no longer something distant from our reality, and it is fina
Publicado em: 2008
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23. Gastos públicos no Brasil: evidenciação da dinâmica dos gastos corentes federais no período 1995 à 2006
Currently, the increase of federal public expenses, mainly of current expenses, is the core element of the debate on the future directions for national public finances. Thus, the dynamic disclosure of these expenses, from 1995 to 2006, aims to demonstrate the governments priorities related to social, non-social and financial areas in this period, as well as
Publicado em: 2008
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24. Controle social exercido através da denúncia no âmbito do TCE-RJ
The crisis that affected the capitalist states during the last decade of the 20th century, put an end to the period of greatest expansion of the state, demanding alterations that brought, especially in economic terms, the ideals of the liberal state. The main goal of these changes was to optimize the administration of the public service by introducing into i
Publicado em: 2008