Accounting Theory
Mostrando 1-12 de 124 artigos, teses e dissertações.
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1. An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality?
Resumen Objetivo: En esta investigación se analiza la aplicación de las aportaciones teóricas sobre contabilidad financiera ambiental (CFA) en las empresas mexicanas. Metodología: La metodología consiste en dos etapas: la primera, en el análisis documental de los informes de sustentabilidad de 29 empresas de la Bolsa Mexicana de Valores (BMV) denomin
Rev. bras. gest. neg.. Publicado em: 2021-06
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2. Environmental disclosure in corporate websites: a study in Brazil and USA companies
Abstract Purpose The internet allows much corporate information to be instantly accessed from anywhere, at any time. To better inform the more diverse stakeholders, companies have used their websites as another tool for disclosure. The purpose of this paper is to contribute to the area of environmental accounting, as it investigates whether the companies lo
RAUSP Manag. J.. Publicado em: 2020-09
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3. Incentives for accounting choices in Cash Flows Statements
RESUMO Este trabalho buscou identificar incentivos que influenciam as escolhas contábeis de classificação de juros e dividendos recebidos ou pagos na Demonstração dos Fluxos de Caixa (DFC), no período de 2008 a 2014, nas empresas não financeiras do mercado de capitais brasileiro. As hipóteses referem-se ao efeito da escolha de classificação dos jur
Rev. contab. finanç.. Publicado em: 09/12/2019
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4. 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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5. Accounting for greenhouse gas emissions from traffic rearrangement: a network vulnerability perspective
Abstract Paper aims This study aims to accounting for greenhouse gas emissions from traffic rearrangement, using a network vulnerability framework. Originality We present a new procedure to verify the effectiveness of accident risk as an attribute to find the most vulnerable links of a road network, estimating the amount emitted in the process. Research m
Prod.. Publicado em: 04/07/2019
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6. Teacher motivation in stricto sensu postgraduation: an analysis based on self-determination theory,
RESUMO Esta pesquisa teve como objetivo analisar os fatores motivacionais que levam os docentes da área de ciências contábeis a atuarem na pós-graduação stricto sensu, tendo como base a teoria da autodeterminação. Pesquisas sobre motivação na educação na área de ciências contábeis estão, na maioria das vezes, ligadas à motivação discente.
Rev. contab. finanç.. Publicado em: 27/06/2019
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7. PROBABILITY DISTRIBUTION FUNCTIONS APPLIED IN THE WATER REQUIREMENT ESTIMATES IN IRRIGATION PROJECTS
RESUMO A Espanha possui um terço de toda área irrigada da Europa. A área irrigada no país responde por 15% da área cultivada e quase 60% da produção agrícola nacional. O conhecimento da variabilidade espacial e temporal da evapotranspiração de referência (ETo) e da teoria probabilística dos eventos extremos é um ponto essencial para elaboração
Rev. Caatinga. Publicado em: 09/05/2019
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8. A teoria institucional na pesquisa em contabilidade: uma revisão
Resumo Este estudo analisou os avanços e tendências das pesquisas em Contabilidade que utilizam como base teórica a Teoria Institucional por meio de uma revisão sistemática da literatura nos principais periódicos de Contabilidade brasileiros (entre o Qualis A1 e B2) e internacionais (grades 3 e 4 da Association of Business Schools - ABS). Ao todo foram
Organ. Soc.. Publicado em: 25/04/2019
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9. Assessment methodology for Lean Practices in healthcare organizations: case study in a Brazilian public hospital
Abstract Paper aims This article aims at proposing a methodology for assessing lean practices in healthcare organizations that are undergoing a lean implementation. Originality The proposed methodology evaluates healthcare organizations and help managers identify the relationships intensities between their problems and lean practices. This application oc
Prod.. Publicado em: 15/04/2019
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10. Vibration behavior of thin-walled steel members subjected to uniform bending
Abstract This article reports the results of an investigation on the effects of internal moments on the vibration behavior of thin-walled steel members. The analyses are based on the Generalized Beam Theory (GBT), a thin-walled bar theory accounting for cross-section in-plane deformations - its main distinctive feature is the representation of the member def
REM, Int. Eng. J.. Publicado em: 2018-07
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11. Determination of Forming Limit Diagrams Based on Ductile Damage Models and Necking Criteria
Abstract In this paper, forming limit diagrams (FLDs) for an aluminum alloy are predicted through numerical simulations using various localized necking criteria. A comparative study is conducted for the FLDs determined by using the Lemaitre damage approach and those obtained with the modified Gurson-Tvergaard-Needleman (GTN) damage model. To this end, both d
Lat. Am. j. solids struct.. Publicado em: 2017-10
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12. Psychological model of ART adherence behaviors in persons living with HIV/AIDS in Mexico: a structural equation analysis
ABSTRACT OBJECTIVE The objective of this study has been to test the ability of variables of a psychological model to predict antiretroviral therapy medication adherence behavior. METHODS We have conducted a cross-sectional study among 172 persons living with HIV/AIDS (PLWHA), who completed four self-administered assessments: 1) the Psychological Variable
Rev. Saúde Pública. Publicado em: 04/09/2017