Government Accounting
Mostrando 13-24 de 35 artigos, teses e dissertações.
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13. Utilização e percepção das práticas de controle interno pelas administrações dos municípios da região da Associação dos Municípios do Médio Vale do Itajaí - AMMVI / Use and perception of structures and practices of control internal by the administrations of municipalities of the Association of Municipalities of the Medium Itajaí Valley - AMMVI
Understanding the reasons for the creation and organization of controls on local government is as important as laws change. The lack of technical work toward internal controls leads members of a public organization in various ways to interpret the purposes of control, which ultimately often undermined his goal. The organization and operation of a control sys
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/08/2010
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14. Agricultura familiar e gestão de custos: um estudo de caso na região do semi-árido baiano
This study aimed to learn the accounting controls and strategies for production planning undertaken by the farmers cooperative of Family Agriculture Cooperative of Canudos Uauá and Curaçá - COOPERCUC - situated in the semi-arid environments. The survey also emphasized the importance of participation by gender and the benefits arising from the programs of
Publicado em: 2010
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15. A contabilidade como ciência aplicada à questão da distribuição da riqueza: uma discussão preliminar.
Na nossa sociedade, a distribuição de riqueza não é realizada em uma medida satisfatória, pois se observa que as pessoas menos favorecidas não têm acesso aos serviços essenciais, o que as torna mais pobres em relação à outra parte da população que conta com a ação do Estado. A população sustenta o gasto da estrutura pública por meio do paga
Publicado em: 2010
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16. Sistema de controle dos gastos públicos do governo federal: uma ênfase no Programa Bolsa Família / Federal government public spending control system: emphasis on Family Subsidiary Program
Com o intuito de compreender a dinâmica do sistema de controle do Programa Bolsa Família, esta pesquisa buscou verificar as formas de controle e acompanhamento da execução do Programa no Município de Campo Grande do Estado de Mato Grosso do Sul. Para a consecução desse propósito, foi adotada uma abordagem metodológica qualitativa que teve como princ
Publicado em: 2009
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17. Matemática agradável
This paper suggests a reconsideration of the principle that public deficits should be financed by public debt. Two main reasons are offered. First, it is admitted that public debt is an economic variable whose time behaviour is better described by a first difference equation instead of an accounting identity. The convergence condition thus obtained requires
Brazilian Journal of Political Economy. Publicado em: 2008-09
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18. The relevance of accounting approach in measuring the corporate tax burden / A relevância da abordagem contábil na mensuração da carga tributária das empresas
The interest in the companieseffective tax burden as well as its measurement is more and more greater, mainly due to the fact the international mobility of capital and labor has been growing, as a result of the globalization constant progress. This study aims at verifying if there are significant disagreements between the tax approach and the accounting appr
Publicado em: 2008
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19. 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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20. A homogeneidade da rentabilidade bancária em relação a tamanho, origem de capital e operações de crédito / The banking profitability homogeneity in relation to size, kind of control and credit operation
Nowadays, the brazilian society has criticized banks profits considered excessively high. This situation has motivated government initiatives to protect the consumer from the banking charges and taxes. Besides, the society seems to face the segment in a homogeneous way, without realizing the differences among the banks. This research has the goal to identify
Publicado em: 2008
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21. 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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22. Os ciclos políticos: uma análise empírica fiscal e contábil para os municípios do estado do Rio de Janeiro-1998-2006 / The political cycles: an empirical fiscal and accounting analysis for the local authorities of the state of the Rio de Janeiro-1998-2006
O objetivo deste trabalho é analisar as características dos gastos públicos executados pelos chefes do poder executivo municipal e que tendem a agradar aos eleitores. Analisamos o comportamento dos gastos municipais fluminenses de 1998 a 2006, englobando, portanto as eleições municipais de 2000 e 2004, a fim de detectar comportamentos cíclicos na condu
Publicado em: 2008
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23. Efeitos de políticas alternativas sobre a redistribuição de renda na economia brasileira / Effects of alternative policies on the income redistribution in the Brazilian economy
One of the serious problems in the Brazilian economy is its high degree of income inequality. For decades Brazil has been occupiyng a deplorable prominent position amongst the countries with the worst income distribution. The richest 1% and the poorest 50% of the population take hold of, virtually, the same amount of the total income generated in the country
Publicado em: 2008
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24. Teorias contábeis sobre o patrimônio líquido e teoria da renda-acréscimo patrimonial: um estudo interdisciplinar / Shareholder´s Equity Accounting Theories and Wealth Income Theory: an Interdisciplinary Study
Government needs resources to execute its duties and these resources are obtained from the taxpayers through taxes. The income tax, as the Government resourcessource, allows taxpayers taxation equality achievement, as it is one of the best ways to measure the ability to pay. In tax law, besides product-income and legal concept, income can be defined as the i
Publicado em: 2007