Accounting Researches
Mostrando 1-12 de 20 artigos, teses e dissertações.
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1. Quantificação de um critério de conservação: raridade de aves de terra firme em uma floresta na Amazônia Central
The distinction between rare and common species is fundamental in research and management decisions. Nevertheless the definition of these categories often relies on a mix of sampling methods, biological processes and subjective impressions. Most studies that used field sampling techniques to count landbirds failed to present measures of precision and do not
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 28/08/2009
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2. Fatores de resistência ao processo de implementação de um centro de serviços compartilhados : uma abordagem segundo a teoria institucional / Resistance factors in the process of implementing a shared service center : an approach in theory institutional
The following research brings a study on a large-scale organizational change in an international hotel chain. The change has as its focus the implementation of a Shared Service Center (SSC) that accomplishes the administrative, accounting and financial processes in a centralized way in more than forty hotel unities of the group. In order to implement changes
Publicado em: 2009
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3. Sistemas integrados de gestão: um estudo de caso sobre as motivações e benefícios da implantação de um ERP em duas empresas pernambucanas
Integrated management systems - ERP (Enterprise Resource Planning) are software packages that enable the organizations to cope with information necessities in varied processes. They impose the culture of vision of business-oriented processes and also provoke changes in the companies that adopt them, and in information technology management as well. Due to it
Publicado em: 2009
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4. Diretrizes para avaliação do gasto ambiental no ciclo do combustível nuclear / GUIDELINES FOR EVALUATION OF THE ENVIRONMENTAL EXPENSE IN THE NUCLEAR FUEL CYCLE
The main objective of this research is to establish guidelines to fit the Environment Account in the Nuclear Fuel Cycle, using as study of case the Uranium Hexafluoride Production Unit of Centro Tecnológico da Marinha in São Paulo. The Environment Accounting, branch of the accounting science, supply a source of tools capable to measure the protection effor
Publicado em: 2008
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5. Aplicação de leis de potência para tratamento e classificação de tamanho de empresas: uma proposta metodológica para pesquisas contábeis / Application of the power laws for treatment and classification of companies: a methodological proposal for accounting researches
Em contabilidade, tamanho de empresa é comumente utilizado como proxy para caracterizar inúmeros conceitos teóricos. Muito se tem discutido sobre a validade e confiabilidade desta proxy devido a alta variância das medidas operacionais usadas para a mensuração de tamanho de empresa. Com o intuito de reduzir esta variância alguns procedimentos estatíst
Publicado em: 2008
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6. Uso do sistema de controle gerencial e desempenho: um estudo em empresas brasileiras sob a ótica da VBR (Visão Baseada em Recursos) / Use of the management control system and performance: a study in Brazilian companies RBVs perspective
Managerial Accounting and the Strategy have in common the issue of organizational performance; the first has as the objective of performance measuring the second focuses on how the organizations can obtain performance through competitive advantages. An approach used by the Strategy is the Resource-Based View, through this point of view, the performance is ma
Publicado em: 2008
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7. A mediação da informação contábil sob a ótica da ciência da informação / A mediação da informação contábil sob a ótica da ciência da informação
The public corporations, by means of their investor relations departments, offer information services devoted to the construction of meaning for financial disclosure users. These services were, in this research, studied as institutional intermediation. The study on information transference present in the accounting reports and their intermediation allowed fo
Publicado em: 2007
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8. The ability of EVA® to predict future earnings: an empirical study in the Brazilian public companies / A capacidade do EVA® para predição de lucros futuros: um estudo empírico nas empresas de capital aberto do Brasil
There has been increased recognition over the last decade of the measures of management of value. Among these, one that has received the great attention either on the academic field or in the companies in general is the Economic Value Added (EVA®). A lot has been argued about this measure, its defenders affirm that it is one measure of performance better th
Publicado em: 2007
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9. Perícia contábil: conteúdo programático e propostas metodológicas
The forensic certified accounting report is a way of evidence addressed to the examination or evaluation of certain facts of cause, that can only be noticed by people who have technical and scientific knowledge. In Brazil, few Teaching researches are done, that is, about methodologies to transmit the knowledge to the students. The goal of this assignment is
Publicado em: 2006
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10. Cash flow statement under the accrual basis accounting / Fluxo de caixa por regime de competência
The Cash Flow Statement (CFS) is a financial statement prepared under the cash basis accounting. This characteristic grows difficult its comparison with other financial statements that are prepared under de accrual basis accounting. In this study, it was developed a new model, according the studies done by Dechow and Dichev (2002) in the United States of Ame
Publicado em: 2006
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11. Mensuração do risco sistêmico no setor bancário com utilização de variáveis contábeis e econômicas / Systemic risk measurement in the banking sector with accounting and economic variables
The systemic risk in the financial system has been a constant concern for the international institutions and supervisory authorities. The financial crises occurred in Latin America, Southeast Asia, Russia, and other countries, have caused significant economic damages and high social costs. The related researches have tried to find common characteristics able
Publicado em: 2006
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12. Balanced scorecard: um aplicativo para ser usado em sala de aula
This dissertation, called "Balanced Scorecard: a practical model to be used in the classroom",has an approach of teaching Balanced Scorecard (BSC) through business games. The BSC is a managerial tool that allows a strategic opening on operational levels of the organization, making it compatible with the concept of Managerial Accounting that, in its present s
Publicado em: 2006