New Public Accounting
Mostrando 1-12 de 19 artigos, teses e dissertações.
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1. Incidence of hepatitis C in Brazil
Abstract INTRODUCTION: Hepatitis C is a public health problem of global dimensions, affecting approximately 200 million people worldwide. The main objective of this study was to estimate the incidence rate of hepatitis C in Brazil during the period between 2001 and 2012. METHODS: An epidemiological, temporal, and descriptive study was performed using dat
Rev. Soc. Bras. Med. Trop.. Publicado em: 2015-12
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2. Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto / Adoption of IFRS e earnings management in Brazilian public companies.
The Brazilian accounting has undergone regulatory changes that have left their statements according to international standard. Research conducted with publicly traded companies in various countries around the world indicate that this new standard tends to improve the quality of information and make it more comparable and transparent. Thus, the study aims to
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/10/2012
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3. Estudo evolutivo da Contabilidade pública no Brasil e as ações do Conselho Federal de Contabilidade diante dos novos rumos da Contabilidade aplicada ao setor público / Evolutionary study of public accounting in Brasil and the actions of the Brazilian federal Accounting Council before the new directions of accounting applied to public sector
O objetivo deste trabalho é analisar a evolução da Contabilidade pública no Brasil, com a chegada da família real portuguesa e edição do Alvará Régio, em 1808, até os dias atuais, com a edição das Normas Brasileiras de Contabilidade Técnicas aplicadas ao setor público (NBC TSP) e a convergência, no setor público, das Normas Internacionais de
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 07/02/2012
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4. A institucionalização do Balanced Scorecard pelas organizações : o caso SABESP
Sabesp is the largest Brazilian basic sanitation company and one of the largest in the world, serving 26.7 million people in São Paulo. As a mixed capital company, it manages the dualism that exists between a business vision and another vision that is essential to public service. This complex situation has made Sabesp strive to find management mechanisms th
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/02/2011
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5. Restos a pagar : implicações das novas regras na contabilidade pública / Remains payable: implications in the new accounting public
Este trabalho objetiva mostrar a conta Restos a Pagar na denominada Nova Contabilidade Pública que está em processo de convergência às normas internacionais, buscando uma maior transparência e evidenciação. Os Restos a Pagar constituem um passivo para o Estado e está sofrendo alterações por conta das novas legislações que trazem mais rigor a sua
Publicado em: 2011
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6. Aspectos contábeis do Tratado de Itaipu : análise das práticas de avaliação dos ativos imobilizados da empresa Itaipu Binacional
In the seventies of the twentieth century, there was an expansion in the production of electricity in Brazil. On April 26, 1973 the Itaipu Treaty was concluded between Brazil and Paraguay which enabled the construction of a hydroelectric plant in the border between the two countries: the Itaipu Binacional, which is governed by the Itaipu Treaty and its Annex
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/08/2010
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7. Contabilidade governamental brasileira no contexto da convergência aos padrões internacionais
With the globalization of the economy and the growing participation of several world investors in financial markets, combining the political, economical and social differences of each country, the varying Accounting Statements based on principles, standards, procedures or idiosyncratic accounting patterns become inadequate to provide comprehensible and usefu
Publicado em: 2009
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8. A política de financiamento do ensino médio público no período de 1996 a 2006
This study was to examine the financing policy of the public high school education in Brazil from the period of 1996 to 2006, in which educational policy went through intense process of changes. Examining the public policy of financing education is essential to reveal how the State prioritizes and is committed to the provision, maintenance and development of
Publicado em: 2009
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9. Comparative analysis of disclosure index and the importance attached by stakeholders to information considered relevant for purposes of disclosure in institutions of higher education philanthropy in Brazil: an approach to theory of disclosure. / Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d
Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysi
Publicado em: 2009
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10. 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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11. The influence of discourse in the change process in management accounting: a case study under the focus of the institutional theory / A influência do discurso no processo de mudança da contabilidade gerencial: um estudo de caso sob o enfoque da teoria institucional
Within the current corporative environment, the implementation of organizational changes has been frequent. In this process of changes, the organizational discourse, found in the formal texts produced by the high administration, eventually expresses thoughts not always accepted before being firstly questioned by the other managers and that may cause difficul
Publicado em: 2008
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12. Percepção sobre o processo de modernização da auditoria interna no Instituto Nacional de Seguro Social: estudo de caso da auditoria regional do Rio de Janeiro / Perception on the process of modernization of the internal auditing in the Instituto Nacional de Seguro Social: case study of the regional auditing of the Rio de Janeiro
The Internal Audit Restructuring of the Instituto Nacional de Seguridade social (National Institute of Social Security) INSS had as its main demarkation point the changing focus on the work developed by that department. Before the modernization process the Internal Audit was only an instrument for detecting frauds to punish to the people involved on them. Wi
Publicado em: 2008