Value Accounting
Mostrando 13-24 de 141 artigos, teses e dissertações.
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13. Effect of Grazing on the Plant Community of a Southern Brazilian Swamp
ABSTRACT Swamps have high biological diversity and are the largest producers of biomass. However, such ecosystems are threatened by human activities. This study analyzes the plant community structure of two swamp sites, with and without grazing. A total of 200 sample units with 0.25 m2 were distributed every 13 m to determine diversity, the Importance Value
Floresta Ambient.. Publicado em: 01/07/2019
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14. Can accounting-based and market-based indicators predict changes in the risk rating of brazilian banks?
Resumo Objetivo: A presente pesquisa buscou analisar se os indicadores de mercado, de forma complementar aos indicadores contábeis, têm capacidade de antecipar alterações (downgrades ou upgrades) nas avaliações de classificação de risco (rating) dos bancos no Brasil. Metodologia: Regressões lineares em modelos probit, a partir de uma amostra colet
Rev. bras. gest. neg.. Publicado em: 2019-01
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15. Analysis of Risk and Mispricing Hypotheses of Accruals: Evidence from Brazil
Resumo Objetivo Analisar como a precificação dos accruals se configura no mercado brasileiro, isto é, se representa um mispricing de mercado ou fator de risco precificável. Metodologia: Utilizou-se de uma amostra de empresas não financeiras listadas na B3. Para o alcance do objetivo, fez-se uso da metodologia de carteiras, modelos de precificação de
Rev. bras. gest. neg.. Publicado em: 2019-01
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16. Preparing the Terrain: Conditioning Factors for the Regionalization of the Vote for Federal Deputy in São Paulo
This article proposes a new interpretation of the regional distribution of votes in the dispute for legislative offices in Brazil. The literature has traditionally understood regionalization to be evidence that politicians deliberately create zones of influences in certain areas. We argue, however, that other dimensions of the Brazilian electoral system, not
Bras. Political Sci. Rev.. Publicado em: 25/06/2018
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17. The potential contribution of the natural products from Brazilian biodiversity to bioeconomy
ABSTRACT The development of our society has been based on the use of biodiversity, especially for medicines and nutrition. Brazil is the nation with the largest biodiversity in the world accounting for more than 15% of all living species. The devastation of biodiversity in Brazil is critical and may not only cause the loss of species and genes that encode en
An. Acad. Bras. Ciênc.. Publicado em: 16/04/2018
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18. Deprival value: análise da utilidade da informação
RESUMO Este artigo contribui com a percepção de que o processo de aprendizagem dos usuários é parte fundamental da aplicação de um conceito contábil e envolve uma apresentação adequada a seu potencial informativo, livre de fixações contábeis anteriores. O deprival value apresenta-se como medida útil para fins gerenciais e societários, podendo t
Rev. contab. finanç.. Publicado em: 2018-04
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19. BOOK-TAX DIFFERENCES AND CAPITAL STRUCTURE
ABSTRACT Purpose: Thus, the purpose of this study is to verify the relationship between BTD, indebtedness and the cost of capital of Brazilian public companies before and after the adoption of IFRS. Originality/value: The relation between book-tax differences (BTD) and accounting information quality is not a consensus in the literature. This relation can b
RAM, Rev. Adm. Mackenzie. Publicado em: 2017-12
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20. Research on Value Assessment and Compensation for Health Hazards of Urban Air Pollution-A Case Study of Urumqi
ABSTRACT With the acceleration of urbanization and industrialization, urban air pollution has become a serious threat to the health of urban residents. In this study, to investigate health hazards caused by air pollution for urban residents, concentrations of main air pollutants and annual coal consumption amounts during the period from 2000 to 2013 were ana
Braz. arch. biol. technol.. Publicado em: 20/10/2016
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21. Prostate cancer detection using multiparametric 3 – tesla MRI and fusion biopsy: preliminary results
ABSTRACT Objective: To evaluate the diagnostic efficacy of transrectal ultrasonography (US) biopsy with imaging fusion using multiparametric (mp) magnetic resonance imaging (MRI) in patients with suspicion of prostate cancer (PCa), with an emphasis on clinically significant tumors according to histological criteria. Materials and Methods: A total of 189 co
Int. braz j urol.. Publicado em: 2016-10
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22. Decision model to control water losses in distribution networks
Abstract The losses in the urban water supply networks have become a growing concern. There are several alternatives for the quantification, detection and monitoring of water losses. However, in general, water companies have budgetary and other constraints that hinder implementation. Therefore, this paper presents a model to aid the selection of a subset of
Prod.. Publicado em: 25/07/2016
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23. Hedge Accounting no Mercado Acionário Brasileiro: Efeitos na Qualidade da Informação Contábil, Disclosure e Assimetria de Informação
RESUMO Este trabalho investiga, no mercado acionário brasileiro, o efeito do hedge accounting na qualidade das informações contábeis, no disclosure dos instrumentos financeiros derivativos e na assimetria de informação. Para medir a qualidade da informação contábil, foram utilizadas as métricas de relevância da informação contábil e informativi
Rev. contab. finanç.. Publicado em: 14/06/2016
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24. Parotid Incidentaloma Identified by Positron Emission/Computed Tomography: When to Consider Diagnoses Other than Warthin Tumor
Introduction Parotid gland incidentalomas (PGIs) are unexpected hypermetabolic foci in the parotid region that can be found when scanning with whole-body positron emission/computed tomography (PET/CT). These deposits are most commonly due to benign lesions such as Warthin tumor.
Objective The aim of this
Int. Arch. Otorhinolaryngol.. Publicado em: 2015-06