Responsibility Accounting
Mostrando 13-24 de 33 artigos, teses e dissertações.
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13. Fluxo de caixa nas finanças públicas do Brasil: uma discussão de estados brasileiros e do Distrito Federal de 2002 a 2007
O presente trabalho tem por objetivo discutir os fluxos de caixas de doze Estados brasileiros e do Distrito Federal através dos Balanços Financeiros devidamente publicados, referente aos exercícios financeiros de 2002 a 2007, a partir do comportamento dos saldos disponíveis para o exercício seguinte e das receitas correntes, verificando o cumprimento do
Publicado em: 2009
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14. O papel da área de controladoria nas empresas que adotam boas práticas de governança corporativa
This research investigates the responsibility of the body to manage accounting information in companies that operate in distinct segments of corporate governance (Level 1, Level 2 and New Market) of the São Paulo Stock Exchange (BOVESPA). Using empirical research, a survey was drafted to identify the profiles of the controllership area, the management model
Publicado em: 2008
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15. A importância da lei de responsabilidade fiscal para a valorização da contabilidade pública nas prefeituras municipais da região norte do estado do Paraná / Law of fiscal responsability on public valorization at municipal city hall of region north of Paraná
The Law of Fiscal Responsibility (LFR) has as principle the power to control the balance between prescriptions and expenditures during the period of the electoral of public, municipal, state the managers and federal mandate. For the present work they had been searched the management of 22 municipal cities hall of the region north of the state of the Paraná,
Publicado em: 2008
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16. Estudo sobre o perfil dos egressos dos cursos de ciências contábeis do Estado do Rio Grande do Sul
This study aims for a better understanding of the personal, academic and professional profile of egress students from Higher Education Institutions of Rio Grande do Sul. A field research was carried out through a survey sent by e-mail to a sample of 448 professionals, 242 males and 206 females certified by the Regional Council of Accountancy of Rio Grande do
Publicado em: 2008
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17. 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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18. Demonstração de valor adicionado e balanço social: contribuição de evidenciação para as empresas na região de Uberaba
The aim of this paper is to show the relevance and contribution of the social data pertaining to the Social Report and mainly to the Added Value Statement. It is credited that its disclosure may help evaluate its effects upon the social environment as well as the remuneration attributed to several production factors. The wealth of management and financial da
Publicado em: 2007
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19. Responsabilidade social e desempenho financeiro das empresas: um estudo empírico utilizando o balanço social padrão IBASE / Social responsibility and financial performance of the companies: an empirical study using IBASE social accounting report (IBASE - Brazilian Institute of Social and Economic Analyses)
Existe uma polêmica sobre qual deve ser o papel social das empresas. De um lado, considera-se que a responsabilidade de seus gestores é maximizar os resultados em favor de seus acionistas e proprietários e, de outro, que a ação social empreendida pelas empresas traz benefícios à sociedade e também a seus stakeholders. Além disso, alguns autores admi
Publicado em: 2007
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20. Tendência empreendedora do gerente de projeto : importância para o sucesso dos projetos / Project manager enterprising tendency : importance to projects success
New businesses, new services, new processes, the already constant evolution of them, also the settle strategy are the organization daily challenges. So,it indicates they require to have employees, independently from hierarchical level, who have a sense of opportunity and sensibility to the problems and dare faced by the company, and a strong will to solve th
Publicado em: 2007
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21. O ensino e a aprendizagem apoiados pela tecnologia computacional no curso de Ciências Contábeis: um estudo de caso. / The education and the computational technology in the course of sciences countable: a case of study.
The objective of this work was to investigate through of a propose of methodology of teaching and learning for the subject of accountancy and costs, in the course of bachelor in accountancy science a was which can be traced by the teacher of superior teaching in this area for the development of its students according with the characteristics delineated to co
Publicado em: 2007
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22. Evidenciação de projetos sociais por empresas de capital aberto
A transparência das informações prestadas pela Contabilidade é um dos aspectos primordiais para a credibilidade das empresas frente aos seus investidores (MCKINSEY &COMPANY, 2002). Nesse sentido, este estudo analisa se os requisitos de governança corporativa estabelecidos pela BOVESPA e NYSE contribuem na evidenciação dos recursos alocados em projetos
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 06/03/2006
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23. Evidenciação de informações de resposabilidade social na maior empresa em cada segmento da economia brasileira
With adjusted disclosure of the information, the interested agents will have instruments for evaluation of the social performance of the organization. The Accounting, in the fulfilment of its paper of supplier of information for the diverse types of users, must generate, beyond informations economic and financials, information on social responsibility. The o
Publicado em: 2006
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24. Auditoria externa de desempenho: condiÃÃes e limites de um reposicionamento nas relaÃÃes auditor-gestor, a partir de seus mandatos sociais
Legality audit in Brazil has not been achieving results desired by society. Auditors and managers are unsatisfied with low efficacy of the rule-based model of control. Federal Constitution (1988) and under-constitutional law introduced performance audit which has come to practice after the 1990âs administrative reforms. First initiatives were due to Federal
Publicado em: 2006