Governmental Accounting
Mostrando 1-12 de 13 artigos, teses e dissertações.
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1. Accounting for greenhouse gas emissions from traffic rearrangement: a network vulnerability perspective
Abstract Paper aims This study aims to accounting for greenhouse gas emissions from traffic rearrangement, using a network vulnerability framework. Originality We present a new procedure to verify the effectiveness of accident risk as an attribute to find the most vulnerable links of a road network, estimating the amount emitted in the process. Research m
Prod.. Publicado em: 04/07/2019
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2. Um estudo exploratório sobre a utilização do relatório de avaliação do ENADE e seu impacto no desempenho dos cursos de graduação em ciências contábeis no Brasil / An exploratory syudy on ENADE evaluation report utilization and its impact on undergraduate accounting program performance in Brazil
The Brazilian program of higher education evaluation, broadly known by the National Exam of Students\ Performance (ENADE), represents a governmental effort to gather information on undergraduate educational quality. As a product of that evaluation, reports are made available to each program evaluated; the main intent of the present research is to discover th
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 07/12/2012
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3. 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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4. Desempenho fiscal da dívida dos grandes municípios brasileiros / Fiscal performance of the debt of major Brazilian municipalities
Com a promulgação da Lei de Responsabilidade Fiscal (LRF), foram instituídas as regras de disciplina fiscal com o objetivo de reduzir o déficit público e estabilizar o montante da dívida pública em relação ao Produto Interno Bruto (PIB). Essas regras de disciplina fiscal compõem as restrições orçamentárias rígidas (hard budget constraint), des
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 02/12/2011
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5. Múltiplas chibatas? institucionalização da política de controle da Gestão Pública Federal - 1988-2008
The Brazilian system of control over the federal bureaucracy has been changed, specialy after the redemocratization of the country. Called as "framework of multiple horsewhips", this system has been argued too big and inefficient. Despite the importance of the subject, there is little discussion about its best practices and structure. It seems to reinforce t
Publicado em: 2009
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6. Comparative analysis of disclosure index and the importance attached by stakeholders to information considered relevant for purposes of disclosure in institutions of higher education philanthropy in Brazil: an approach to theory of disclosure. / Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d
Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysi
Publicado em: 2009
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7. Controle social no Ãmbito municipal : um estudo sobre a utilidade dos relatÃrios da Controladoria Geral da UniÃo (CGU) na percepÃÃo dos conselheiros de polÃticas sociais no Estado de Pernambuco
The present study objectified to investigate the utility of the reports of the CGU for the exercise of the social control, from the perception of the Council members of Social Politics, concerning the reports of Fiscalization made by the Controladoria Geral da UniÃo about the application of the public resources. The used method was the inductive one, the me
Publicado em: 2009
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8. The influence of discourse in the change process in management accounting: a case study under the focus of the institutional theory / A influência do discurso no processo de mudança da contabilidade gerencial: um estudo de caso sob o enfoque da teoria institucional
Within the current corporative environment, the implementation of organizational changes has been frequent. In this process of changes, the organizational discourse, found in the formal texts produced by the high administration, eventually expresses thoughts not always accepted before being firstly questioned by the other managers and that may cause difficul
Publicado em: 2008
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9. A utilização da informação contábil como um instrumento de controle social dos municípios paraibanos com mais de 50.000 habitantes
O presente trabalho de pesquisa tem por objetivo analisar as formas de utilização da informação contábil na gestão pública dos municípios paraibanos com mais de 50.000 habitantes e suas implicações para o controle social exercido pelos vereadores e conselheiros municipais. Para isso, foi realizada uma consulta aos representantes da sociedade respon
Publicado em: 2008
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10. Dinâmica do uso dos recursos hídricos nas bacias do ribeirão Entre Ribeiros e do rio Preto, afluentes do rio Paracatu / Water resources use dynamics in watersheds of Ribeirão Entre Ribeiros and Rio Preto, tributaries of the Paracatu River
From times past, humanity confronts problems of environmental degradation. The environment, which always performed efficiently its function of filtration, today finds itself excessively overburdened by human activities: it suffers the risk of its resources exhausting, not being able in certain situations to recuperate itself and needing the help of man. Howe
Publicado em: 2008
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11. Environmental impacts and nutrient recycling on pastures grazed by cattle
Grasslands are being replaced by urbanization and more profitable agricultural activities around the world. Producers may be faced with land constraints and need to consider intensification of the remaining grasslands as a means of maintaining overall production on a decreasing land resource. However, intensification of the grazing system is usually associat
Revista Brasileira de Zootecnia. Publicado em: 2007-07
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12. AnÃlise das polÃticas compensatÃrias e das estratÃgias de sobrevivÃncia do homem do campo, principalmente no perÃodo de seca: um estudo do caso / Analysis of the compensatory policies and the strategies of survival of the man of the field, specially during periods of severe droughts: a case study
The Brazilian Northeastern region has been affected, over the centuries, by a phenomenon know as âdroughtsâ, which assumes a great relevance from the geoclimatic, meteorological, economic, social, cultural and environmental viewpoints. Their impact are largely acknowledged as production failure, unemployment, migration, death, disease outbreaks (often more
Publicado em: 2004