Fiscal Council
Mostrando 1-11 de 11 artigos, teses e dissertações.
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1. A relação das características das empresas com a adoção do Comitê de Auditoria X Conselho Fiscal adaptado / The relationship between company characteristics and the option to form an Audit Committee x Adapted Fiscal Council
Diversos trabalhos estão sendo desenvolvidos sobre o Comitê de Auditoria nos Estados Unidos e outros países, porém esse assunto é ainda recente no Brasil. Esta pesquisa difere dos estudos anteriores, pois o foco está na análise da exceção dada pela Securities and Exchange Comission - SEC à Regra 10A-3 para as empresas estrangeiras com American Depo
Publicado em: 2010
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2. Acordos internacionais de cooperação administrativa como mecanismos de combate à evasão fiscal
This paper aims to analyze the importance of international administrative cooperation as a mechanism to combat tax avoidance and tax evasion intemational, with emphasis on exchange of information. From the tax effects of globalization, develops the intemational tax planning develops the intemational tax planning as technique of tax economy. With the identifi
Publicado em: 2010
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3. A relação do conselho fiscal como componente de controle no gerenciamento de resultados contábeis / The relation of fiscal council as a control component in the earnings management
The earnings management appears in the organizations when the decisions are taken by the responsible managers for the accounting data to change the external financial reports, whose intention is to interfere in the process and obtain personal advantage. In this context, it is necessary mechanisms to guarantee that the managers interests do not disregard the
Publicado em: 2009
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4. 40 anos de finanças municipais no Brasil / 40 years of municipal finance in Brazil
Esse trabalho é dedicado às finanças públicas municipais e tem como fio condutor a evolução do sistema tributário brasileiro, de seus primeiros arranjos coloniais aos dias atuais. Objetiva, por um lado, reunir elementos históricos das finanças dessa esfera de governo e, por outro, identificar e analisar os precedentes do desenho tributário vigente
Publicado em: 2009
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5. A atuação dos comitês de auditoria e conselhos fiscais nas empresas brasileiras sujeitas à regulamentação da SEC - Securities and Exchange Commission dos Estados Unidos da América
More and more, Brazilian companies have offered their securities to the investment public at international stock exchanges, especially the New York Stock Exchange. However, financially attractive to issuers as compared to other fund-raising sources, a public offering abroad calls for compliance with other regulatory requirements. In the case of the US, the f
Publicado em: 2008
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6. Ética do discurso e relações empresariais : o confaz enquanto instância comunicativa e sua importância diante do pacto federativo
The effects of globalization and the increasing intervention of the State in the ambit of economy unleash effects that reach the sphere of entrepreneurial relationship. This fact has produced the necessity of rethinking the way this intervention is done in order to compose or diminish the unbalanced results, and that represents one of the challenges to the s
Publicado em: 2008
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7. The evolution of the accounting practices in Brazil in the last thirty years: from Law nº 6.404/76 to Law nº 11.638/07 / Evolução das práticas contábeis no Brasil nos últimos 30 anos: da Lei 6.404/76 à Lei 11.638/07
The standardization of accounting in Brazil has its origin not only based on the Law nº 6.404/76, which defines the accounting rules for the Limited Liability Corporation Law, but also on the fiscal law according to the Income Tax Regulation; in addition it is ruled by the Instructions, Rules and other documents complying with the Securities Commission (CVM
Publicado em: 2008
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8. A descentralizaÃÃo da polÃtica de assistÃncia social no CearÃ: caminhos e descaminhos
The object of this Dissertation is to study the State of Cearà Social Assistance Policies during the period comprised from 1993 to 2006. As a start, we will be establishing connections with the political history of the Brazilian State and Social Assistance (Social Welfare Work), discussing its insertion in the centralization â decentralization, constitutio
Publicado em: 2007
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9. GestÃo e participaÃÃo na Cooperativa Pindorama
The Pindorama Cooperative, located in Coruripe, in the Alagoas state is an agroindustrial experience, with fifty years of existence, which has always incited curiosity. To some, it is an example of profit and land distribution; to the social movement sectors it is a âfronting cooperativeâ, which reproduces the capitalâs logic. This research was motivated
Publicado em: 2006
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10. Órgãos societários na sociedade limitada
ABSTRACT The aim of this paper is to discuss about the partnership organ in the limited partnership, not putting aside the changes that happened with the beginning of the Civil Code of 2002 and the institutional way that the new law caused in these juridical institutes. This kind of partnership has great importance in the Brazilian juridical system as it rep
Publicado em: 2005
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11. Os conselhos municipais do FUNDEF: gestão democrática e controle social.
This study, based on a qualitative approach, presents and comparatively analyzes four case studies about the Fundef Council, conducted in Bahian municipalities and covering the period 1998-2001. It analyzes the institutional processes associated with the creation, installation and operation of the Municipal Councils for the Monitoring and Social Control of F
Publicado em: 2003