Government Accounting
Mostrando 1-12 de 35 artigos, teses e dissertações.
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1. Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria
Abstract Purpose The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vign
RAUSP Management Journal. Publicado em: 2022
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2. Cálculo de emissões de CO2 provenientes da mudança do uso da terra para produção de soja no estado do Rio Grande do Sul
RESUMO Atualmente um dos impactos ambientais de maior preocupação, as emissões de gases de efeito estufa (GEE) influenciam as tomadas de decisão provenientes tanto do setor privado como do governamental. Nessa preocupação, encontra-se o processo de crescimento da produção de biodiesel de soja que ocorre no Brasil, e no Rio Grande do Sul, um dos princ
Eng. Sanit. Ambient.. Publicado em: 26/08/2019
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3. USO DA TAXONOMIA COMO FERRAMENTA DE REDUÇÃO DA SUBJETIVIDADE NOS PROCESSOS DE AUDITORIA
Resumo Trata da viabilidade de elaboração de uma taxonomia de distorções contábeis como ferramenta para a redução da subjetividade nos processos de auditoria. Os riscos de distorção contábil são mapeados na literatura e então classificados na estrutura taxonômica. O caminho entre a análise desses riscos e a escolha de procedimentos de auditoria
Perspect. ciênc. inf.. Publicado em: 16/05/2019
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4. Factors associated with the structural liquidity of banks in Brazil
RESUMO O trabalho teve por fim identificar a relação do índice de liquidez estrutural (ILE) com variáveis macroeconômicas, características dos bancos e vigência do Acordo de Basileia III. Embora a discussão acadêmica sobre liquidez bancária aborde essencialmente questões de curto prazo, o monitoramento da liquidez de longo prazo permite avaliar a
Rev. contab. finanç.. Publicado em: 18/02/2019
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5. 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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6. Evaluation of demands of inclusion, exclusion and alteration of technologies in the Brazilian Health System submitted to the National Committee on Technology Incorporation
ABSTRACT The steady increase in the number of health technologies and advances in associated research generate management challenges in the choice of technologies to be made available to the public. From 2011, the process of inclusion, exclusion and alteration of technologies to the Brazilian Unified Health System (SUS) has undergone major transformations, s
Braz. J. Pharm. Sci.. Publicado em: 22/06/2017
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7. The judicialization of territorial politics in Brazil, Colombia and Spain
This article explains how judicial review influences intergovernmental political dynamics in Brazil, Colombia and Spain. The argument is developed in light of two questions: how supreme courts have established themselves as pivotal institutions for settling vertical intergovernmental disputes, and how national and subnational politicians use judicial review
Bras. Political Sci. Rev.. Publicado em: 2013
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8. The Forward- and the Equity-Premium Puzzles: Two Symptoms of the Same Illness?
Using information on US domestic financial data only, we build a stochastic discount factor—SDF— and check whether it accounts for foreign markets stylized facts that escape consumption based models. By interpreting our SDF as the projection of a pricing kernel from a fully specified model in the space of returns, our results indicate that a model that a
Escola de Pós-Graduação em Economia da FGV. Publicado em: 24/04/2012
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9. O planejamento econômico no Brasil: considerações críticas
In the past thirty years, a series of plans have been developed by successive Brazilian governments in a continuing effort to maximize the nation's resources for economic and social growth. This planning history has been quantitatively rich but qualitatively poor. The disjunction has stimulated Professor Mello e Souza to address himself to the problem of nat
Rev. Adm. Pública. Publicado em: 2012-12
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10. A contabilização dos incentivos fiscais decorrentes de inovação tecnológica por companhias abertas no Brasil
In Brazil, the financial statements had been influenced by standards published by various government agencies (Central Bank, IBRACON, CFC, CVM, IRS, SUSEP among others) and from the publication of Law 11,638 of 2007, milestone for the process of convergence into the international financial reporting standards, that starts a homogeneous system of data present
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 09/11/2011
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11. Análise do nível de aderência do modelo conceitual do sistema de custos às teorias da contabilidade de custo: experiência no governo federal para configuração e implantação do sistema de informações de custos - SIC / Analysis of the grip level of the conceptual model of the system cost the theories of cost accounting: information systems cost - SIC
This study outlines the objectives, guidelines, conceptual model and process developed for Deployment Information System Costs Federal Government (CIS), describing and explaining the conceptual framework and main characteristics, the approach in three dimensions (Conceptual, technological and cultural), the reasons to the procedures used in their constructio
Publicado em: 2011
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12. AnÃlise do Aproveitamento EnergÃtico do BiogÃs do Aterro SanitÃrio Metropolitano Oeste em Caucaia sob a Perspectiva do Mecanismo de Desenvolvimento Limpo / Analysis of the energetic utilization of the biogas from the Caucaia West Metropolitan Sanitary Landfill under the perspective of the Clean Development Mechanism
The great generation of Municipal Solid Waste (MSW) in Brazil has become a convergent focus of concern of Government and society by the evidence that itâs not given appropriate treatment or final disposal to the large part of this amount of garbage. Disposed in landfills, controlled and sanitary landfills, MSW, after the action of degradation mechanisms, em
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 08/11/2010