Accounting Income
Mostrando 1-12 de 58 artigos, teses e dissertações.
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1. THE RELATIONSHIP BETWEEN R&D EXPENSES AND THE ABNORMAL RETURN IN BRAZILIAN FIRMS
RESUMO Objetivo: O estudo tem como objetivo analisar a relação entre o retorno anormal e as despesas com P&D em empresas listadas brasileiras. Originalidade/valor: Os determinantes do retorno anormal das empresas fornecem informações relevantes para a tomada de decisões dos investidores. Nesse contexto, foi analisado se a inovação, mensurada pelas
RAM, Rev. Adm. Mackenzie. Publicado em: 03/10/2019
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2. Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms
RESUMO O presente estudo investiga se as empresas de capital aberto brasileiras gerenciam os tributos diferidos em direção a uma estratégia de big bath. O "big bath” earnings management é uma estratégia na qual as empresas reconhecem elevados valores de perdas não recorrentes. O estudo obtém resultados originais que suportam a hipótese do big bath
Rev. contab. finanç.. Publicado em: 25/03/2019
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3. Prevalence, clinical correlates and maternal psychopathology of deliberate self-harm in children and early adolescents: results from a large community study
Objectives: Little is known about the prevalence and correlates of deliberate self-harm (DSH) in children from low- and middle-income countries. We investigated the prevalence of DSH and its clinical and maternal psychopathological associations in Brazilian children (n=2,508, ages 6-14y) in a community-based study. Methods: Participants of the High Risk Co
Rev. Bras. Psiquiatr.. Publicado em: 21/08/2017
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4. Economic Viability of Tomato Cultivation in Organic Farming System
ABSTRACT The aim of the present study is to evaluate the economic viability of tomato cultivation in a system of organic farming, and to compare it with the conventional farming system. The fixed and variable costs of both cultivation systems were calculated, as well as the costs of disease control with the application of alternative products and pesticides.
Braz. arch. biol. technol.. Publicado em: 17/08/2017
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5. The relationship between indicators of socioeconomic status and cesarean section in public hospitals
ABSTRACT OBJECTIVE To assess the relationship between indicators of socioeconomic status and cesarean section in public hospitals that adopt standardized protocols of obstetrical care. METHODS This was a prospective cohort study conducted between May 2005 and January 2006 with 831 pregnant women recruited from 10 public primary care clinics in São Paulo
Rev. Saúde Pública. Publicado em: 23/03/2017
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6. O Brasil pode repetir o milagre econômico?
This article analyze the necessary conditions for Brazilian income per capita to duplicate in a time span of fifteen years, as it happened in the 1970s. Growth accounting is used to identify the sources of growth of Asian countries (China, Hon Kong, Japan, Singapore, South Korea and Taiwan) and Brazil during periods where income per capita has doubled in the
Brazil. J. Polit. Econ.. Publicado em: 2014-12
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7. Análise dos efeitos nos dividendos das empresas de capital aberto inscritas na BM&FBovespa, do segmento de siderurgia e metalurgia, após a promulgação da Lei n 11.638/07 / Analysis of effects on dividends from public companies listed on the BM&FBovespa, of the steel and metallurgy segment, after the enactment of Law 11.638/07
propósito desta pesquisa é analisar os efeitos das mudanças introduzidas na legislação contábil pela Lei n 11.638/07 nos dividendos pagos aos acionistas, por meio de um estudo no patrimônio líquido e lucro líquido. Para o desenvolvimento do trabalho tomou-se como base empresas do segmento de siderurgia e metalurgia com ações listadas na BM&FBovesp
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 07/12/2012
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8. As principais implicações da Lei 11.638/07 sobre os tributos diretos (Imposto de Renda Pessoa Jurídica e Contribuição Social sobre o Lucro Líquido)
This research aims to provide information about the major implications of the Law 11.638/07 on the calculation of direct taxes. The Law 11.638/07 instituted several changes to accounting standards that provided conditions for the convergence of international accounting standards and mainly segregation between corporate accounting and tax accounting. The rese
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/10/2012
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9. A demonstração do valor adicionado como instrumento de transparência nas entidades do terceiro setor / The value added statement as an accountability instrument in the third sector entities
This research was developed in order to analyze what the most appropriate way to highlight the Value Added Statement, revenues from the third sector entities on the various sources available to capture them. Secondly and based on the conclusion of the doctoral thesis of Fregonesi (2009) that social and environmental investments made by companies to nonprofit
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 03/10/2012
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10. Amortização do ágio e imposto sobre a renda: incorporação, fusão e cisão / Goodwill amortization and income tax: amalgamation, merger and spin-off
This is a study that aims to research the legal content that establish the legal relationship of the registry of goodwill on the acquisition of equity on a controlled company, and the possibility to depreciate from income tax calculation basis the goodwill registered on the acquisition, when of the amalgamation of the acquired company due to a merger or spin
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 30/05/2012
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11. The market strategies alternatives of an e-business start-up in Brazil
The e-business market is one of the fastest growing markets in Brazil, with e-business sales accounting for BRL 14.8 billion in 2010 and a growth of 40% per year (+1000% over the past 7 years). Sales-event clubs and collective bargaining websites are one of the most dynamic segments of the e-business market: the number of new players is increasing rapidly, w
Publicado em: 24/04/2012
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12. Formação do valor justo dos ativos biológicos sem mercado ativo: uma análise baseada no valor presente / Formation of the fair value of the biological assets without active market: an analysis based on the present value
This study contributes to the accounting department to consider the scientific and academic discussion on the measurement of biological assets, analyzing the main elements used to estimate the fair value based on the concepts of present value. Therefore, aims to conduct a critical analysis of the formation of the fair value of biological assets that do not h
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/01/2012