Accounting Theories
Mostrando 1-12 de 23 artigos, teses e dissertações.
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1. Free Vibration of flexible soft-core sandwiches according to layerwise theories differently accounting for the transverse normal deformability
Abstract This study aims to generalize a previously developed accurate and inexpensive 3-D zig-zag theory up to an arbitrary representation form and to determine which simplifications are yet accurate in determining transverse shear and normal stress/deformation effects on vibrations of soft-core sandwiches with not moving middle/neutral plane (pumping). Nat
Lat. Am. j. solids struct.. Publicado em: 28/10/2019
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2. La Noción de Evaluación Eudaimonista en la Teoría Cognitiva de las Emociones de Martha Nussbaum
ABSTRACT: This article presents eudaimonistic evaluation as an articulation between the agent and the objects of the world. We will argue that, thanks to this notion, Nussbaum's theory of emotions is appropriate to accounting for the adaptive function of emotions. This notion is useful for shedding light on the cognitive aspects of emotion. We will see how N
Trans/Form/Ação. Publicado em: 2016-09
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3. Fundamentos econômicos e o impacto da política de fomento a micro e pequenas empresas : um estudo aplicado ao caso da atuação do SEBRAE/MS no período de 1990-2008
This research aims to analyze the political support and encouragement Micro and Small Enterprises in the state of Mato Grosso do Sul, with reference to the performance of SEBRAE / MS in the period 1990 to 2008, through the perception of entrepreneurs analyzed. The research is part of the important information that the mortality rate of small and micro enterp
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2012
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4. Análise do nível de aderência do modelo conceitual do sistema de custos às teorias da contabilidade de custo: experiência no governo federal para configuração e implantação do sistema de informações de custos - SIC / Analysis of the grip level of the conceptual model of the system cost the theories of cost accounting: information systems cost - SIC
This study outlines the objectives, guidelines, conceptual model and process developed for Deployment Information System Costs Federal Government (CIS), describing and explaining the conceptual framework and main characteristics, the approach in three dimensions (Conceptual, technological and cultural), the reasons to the procedures used in their constructio
Publicado em: 2011
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5. Em busca da conservação ambiental: a contribuição da percepção ambiental para a formação e atuação dos profissionais da Química
Planet transformations caused by human intervention in the last 200 years are largely due to chemical impact. Therefore, this study aimed to identify and analyze the environmental perception of undergraduate students and lecturers in the Chemistry course of the Federal University of Lavras, accounting for the topics "Environmental Definition" and "Relationsh
Química Nova. Publicado em: 2010
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6. Ensaios sobre desenvolvimento econômico: uma abordagem neo-schumpeteriana aplicada à economia brasileira / Essays on economic development: a neo-schumpeterian approach applied to the Brazilian economy
The growth accounting analysis applied to Brazil in the period from 1950 to 2007 indicates that the Brazilian growth is not satisfactorily explained by the theories that deal with technical progress as exogenous. Using the neo-schumpeterian model, it was explored the role of market competition on productivity growth and firms innovative effort using the PAEP
Publicado em: 2010
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7. Fair value accounting and the global financial crisis / A contabilidade a valor justo e a crise financeira mundial
The fair value accounting has been discussed since the middle of last century, however, it became stronger after recent publications of FASB (Financial Accounting Standards Board) and IASB (International Accounting Standards Board). More recently, in response to the global crisis of 2008, initially called as subprime crisis, SEC (Securities Exchange Commissi
Publicado em: 2009
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8. Gestão financeira de fundos de pensão / Financial management of pension funds
The Brazilian Pension System is composed of three regimens: the General Social Security System (RGPS), the Proper Security System of the Civil Servant (RPPS) and the Supplementary Security System (RPC), operated by open and closed security entities (EFPC and EAPC). The focus of this study is the Financial Management of Closed Entities of Supplementary Securi
Publicado em: 2009
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9. Corporate interest rate risk management with derivatives in Australia: empirical results
Financial and insurance theories explain that large widely-held corporations manage corporate risks if doing so is costective to reduce frictional costs such as taxes, agency costs and financial distress costs. A large number of previous empirical studies, most in the U.S., have tested the hypotheses underlying corporate risk management with financial deriva
Revista Contabilidade & Finanças. Publicado em: 2008-04
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10. The relevance of accounting approach in measuring the corporate tax burden / A relevância da abordagem contábil na mensuração da carga tributária das empresas
The interest in the companieseffective tax burden as well as its measurement is more and more greater, mainly due to the fact the international mobility of capital and labor has been growing, as a result of the globalization constant progress. This study aims at verifying if there are significant disagreements between the tax approach and the accounting appr
Publicado em: 2008
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11. Reflexos da institucionalização de hábitos e rotinas organizacionais nos estágios evolutivos da contabilidade gerencial
The study of the institutionalization of the changes of habits and routines in Management Accounts can be done through different approaches in the presence of organizational theories. The interfaces of the organizational theories are, in this research, related to the evolutionary stages of the Management Accounts preconized by the Institute of Management Acc
Publicado em: 2008
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12. A aplicação das teorias e métodos da administração financeira como sistema de apoio às tomadas de decisões de pequenos empreendimentos franqueados: um estudo de caso / The application of the theories and methods of the financial administration as system of support to the takings of decisions of small franked enterprises: an case-study
Durante décadas a evolução das teorias e métodos da administração financeira contribuiu para novos comportamentos dos gestores de grandes empresas frente aos desafios constantes e crescentes. Assim, as tomadas de decisões e as atitudes são realizadas com maior segurança e de forma pro ativa. Esses conceitos e métodos são aplicados com o apoio de c
Publicado em: 2008