Information Disclosure
Mostrando 25-36 de 97 artigos, teses e dissertações.
-
25. Análise de custos de concorrentes: um estudo dos determinantes de custos no setor de eletroeletrônicos / Cost of competitors - a study of cost drivers in electronics segment.
The objective of this research is to identify the characteristic elements of the cost drivers in producing companies from electronics segment in Brazil, using information available to the public. Moreover, attempts to systematize the existing knowledge on the cost drivers and suggests the use of public information as an alternative in the search process cost
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 23/09/2011
-
26. Empirical essays on IPOS : the Brazilian case
The purpose of this study is to empirically analyze the main factors that determine the first-day return and the Flipping activity in Brazilian IPOs, taking into account expected results according to national and international researches. The data base encompasses IPOs that took place between May 2004 and February 2011, summing up to 129 IPOs and approximate
Publicado em: 16/06/2011
-
27. A divulgação da perda por impairment nas empresas brasileiras de capital aberto
The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who hav
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 25/02/2011
-
28. Concessão e ou terceirização de serviços em parques nacionais: incentivo ao aumento de receitas / Touristics services concession or outsourcing in brazilian national parks: incentive to increase revenue
This work studied the Brazilian National Parks PARNAS and this legislation, intended to discern the importance of giving and tourist services or outsourcing as a way to raise revenue for their maintenance and implementation. To support this, we sought the genesis of the creation of protected areas protected areas, their specific legislation and the current s
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 08/12/2010
-
29. Índice de conformidade de evidenciação (ICE) : uma aplicação
The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them.
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 27/05/2010
-
30. Fatores determinantes do nível de disclosure das empresas de energia elétrica brasileiras : um estudo com dados em painel
This study has aimed to evaluate the reasons that have lead to the disclosure of information by Brazilian electric power companies. For this purpose, we have used the studies of Verrecchia (2001), Dye (2001), Healy and Papely (2001), and Core (2001) to form the basis of the theoretical framework. Thus, we developed seven hypotheses related to the level of di
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/05/2010
-
31. Acordos incentivados: uma contribuição britânica nos caminhos buscados pelo Judiciário brasileiro / Incentives to settlements: a British contribution in the paths sought by the Brazilian judiciary
This paper seeks to investigate the desirability and the possibility of introducing, in the Brazilian law, initiatives such as the pre-action protocols ("Protocols") and Part 36 Offer ("Offer") of the English law, in force since the advent of the Civil Procedure Rules in 1999. The former, a kind of procedure that takes place before the judicial proceedings,
Publicado em: 2010
-
32. Insider trading, controle do uso indevido de informação privilegiada no mercado de capitais
Com a globalização da economia mundial e a estabilidade da economia brasileira, alcançada nos últimos quinze anos, o mercado de capitais brasileiro começou a se fortalecer, levando mais e mais empresas a abrirem seu capital, por meio de oferta de ações ao público em geral. Este movimento econômico, que leva ao financiamento e fortalecimento das empr
Publicado em: 2010
-
33. A obtenção e o emprego de informações pela administração tributária em face das normas de sigilo
The scope of this study is to look into tax-related information from the moment it is seized to the moment it is used as evidence of fines and taxes levied. This study is justified due to the vulnerableness of the individuals fundamental right to privacy. The right to privacy, especially in terms of protection of financial and tax-related data, is protected
Publicado em: 2010
-
34. Impactos da implantação parcial das IFRS no Brasil: efeitos na qualidade das informações contábeis das empresas de capital aberto / Impacts of partial implementation of IFRS in Brazil: Effects on the quality of accounting information of publicly traded companies
Com a aprovação da lei 11.638/07, o Brasil iniciou o processo de adoção de normas internacionais de contabilidade (IFRS), as quais são consideradas internacionalmente como uma das normatizações de maior qualidade. Considerando que esse processo está sendo feito em duas grandes etapas, sendo a primeira a adoção parcial das IFRS (2008) e a segunda a
Publicado em: 2010
-
35. 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
-
36. Implantação de uma Unidade Sentinela Centro de Referência em Medicina Internacional e de Viagem no Hospital das Clínicas da Universidade Federal de Goiás (HC / UFG) / Introduction of Sentinel Unit Reference Center in International and Travel Medicine in General Hospital at Federal University of Goiás.
Introduction: The number of domestic and international travel has increased in past years. This way, Travel Medicine, has become an important subject, with the emergence of services that provide health care to travelers. Objective: To evaluate strategies used in deploying Sentinel Unit Reference Center for International and Travel Medicine at the HC / UFG. M
Publicado em: 2010