Information Disclosure
Mostrando 49-60 de 97 artigos, teses e dissertações.
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49. DOAR e DFC: conflitos conceituais
With the advent of globalization of the economy, the disclosure of accounting mark important role in the process of communication among its various users. The set of standards that causes such accounting information is different because the difference in beliefs, culture, nationalism among countries. In order to minimize the differences between the accountin
Publicado em: 2008
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50. 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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51. Jogo e educação infantil: contribuições da hermenêutica filosófica de Gadamer
This research aims to investigate how games, analyzed from Hans-Georg Gadamers Philosophic Hermeneutics point of view, can contribute to child upbringing in Child Education. For such the pedagogic practice of Child Education teachers at the Mimosa Day Care Center was discussed with the participation of a researcher and through a reflective and active dialogi
Publicado em: 2008
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52. Análise de possibilidades e limites de comunicação pública da ciência realizada através do Laboratório de Poluição Atmosférica Experimental da Faculdade de Medicina da Universidade de São Paulo / Possibilities and limits analyzes of Science Public Communication by Laboratory of Experimental Atmospheric Pollution from the University of São Paulo
INTRODUCTION: Many authors have stated that the popularization of the science to the nonacademic public allows a more effective performance in educational, cultural or health-related interventions that can occur. OBJECTIVE: Analyze the acting possibilities and limits of a scientific production laboratory with the importance of the Laboratory of Experimental
Publicado em: 2008
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53. Disclosure level and cost of equity capital in Brazil / Nível de disclosure e custo de capital próprio no mercado brasileiro
This thesis investigates the association between disclosure and cost of equity capital in Brazil. Results are based on a sample of the fifty most liquid shares traded at BOVESPA using data from 1998, 2000, 2002, 2004 and 2005. To proxy for disclosure level a Brazilian Disclosure Index (IDB) was built and used. IDB measures essential features of disclosure ac
Publicado em: 2007
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54. Regime jurídico da informação no mercado de capitais
Information is an asset of great value in the capital market, as so it must be regulated for the purpose of promoting the markets credibility and guaranteeing the investors trust. Therefore, this research was conceived with the objective of studying the juridical regimen of the information in the stock market, being the subject analyzed from a double perspec
Publicado em: 2007
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55. Utilização da teoria da divulgação para avaliação da relação do nível de disclosure com o custo da dívida das empresas brasileiras / The use of disclosure theory for evawate the relation of level of disclosure with the costa of debt of brasilian companies
The objective of this research is to verify the relation between voluntary disclosure and the cost of debt of the companies. It is expected that the disclosure increase results in the reduction of information asymmetry and the risk given to the suppliers, and increases the visibility and the negotiation of their stocks, as well as the amount of information g
Publicado em: 2007
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56. A mediação da informação contábil sob a ótica da ciência da informação / A mediação da informação contábil sob a ótica da ciência da informação
The public corporations, by means of their investor relations departments, offer information services devoted to the construction of meaning for financial disclosure users. These services were, in this research, studied as institutional intermediation. The study on information transference present in the accounting reports and their intermediation allowed fo
Publicado em: 2007
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57. Efeito formulação e contabilidade : uma análise da influência da forma de apresentação de demonstrativos e relatórios contábeis sobre o processo decisório de usuários de informações contábeis
This work had as the main objective to verify if the way accounting information reported can or can not influence users decision of accountant information. For that the answers of 1850 Business Management and Accountancy students from public and private Universities of Brasília, João Pessoa and Natal were taken. Six experiments were done, reported in a que
Publicado em: 2007
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58. Construção de modelo de business intelligence para a controladoria evidenciar informações estratégicas: o caso do SESI - Serviço Social da Indústria do Estado do Rio Grande do Sul
This reseach built a model of Business Intelligence for controlling disclosure strategic information in one of the FIERGS System organizations: Serviço Social da Indústria (SESI-RS). The method of methodological search was used because it is an exploratory study of case, with an open participative observation, qualitative, developed from multiple sources o
Publicado em: 2007
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59. O impacto do nível de transparência no custo do capital próprio das empresas do Ibovespa / The impact of how disclosure it is in the own capital cost of Ibovespa companies
The reduction of the costs of the companies´ capital by means of a bigger level of transparency in the spreading of information is supported by literature in two theoretical chains. The first one affirms that a greater disclosure increases the liquidity of stocks in the market and, thus, reduces the cost of the organization´s capital by the transaction cos
Publicado em: 2007
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60. Instrumentos microeconômicos de políticas ambientais
The purpose of this work is to analyse the environmental economics instruments, based in microeconomics and according to the policy matrix of The World Bank. Follow the evolution of environmental policy instruments from the firsth wave of comand and control instruments, the second wave of market based instruments in the 1970s and 1980 and the third wave of i
Publicado em: 2007