Derivative Instruments
Mostrando 1-9 de 9 artigos, teses e dissertações.
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1. Análise da eficiência dos derivativos agropecuários na gestão da variabilidade de preços
Brazilian agribusiness has been showing significant quantitative and qualitative advances, occupying a prominent position in the Brazilian economy and international trade. However, this new reality introduces the process of pricing, new macroeconomic variables that influence the negotiating arrangements and increases price variability, requiring the farmer t
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2012
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2. Reconhecimento, mensuração e evidenciação de instrumentos financeiros derivativos / Recognition, measurement and disclosure of derivative financial instruments
O crescimento e a consolidação do uso dos derivativos nos mercados financeiros transformaram-os em elementos integrantes dos processos de gestão de negócios. Os derivativos trouxeram um extenso leque de possibilidades aos gestores das empresas, na medida em que possibilitam a transferência dos riscos associados às operações. Porém, em razão de sua
Publicado em: 2010
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3. 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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4. Utilização de derivativos agropecuários nas carteiras de fundos de investimentos multimercados: uma pesquisa exploratória
The present scenario of interest rate reduction has been object of discussion in the financial market, specially in asset management offices, that aim yield alternatives and portfolio risk mitigation. The comprehension of the reasons of the reduced use of derivatives by hedge funds required an exploratory analysis in asset management offices. The exploratory
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 28/08/2007
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5. A aplicação do IAS 39 (International Accouting Standard) em uma empresa não financeira: controles internos e implicações na contabilização de operações com derivativos, um estudo de caso
The derivatives are instruments used for companies management risks of loss related to exposition of price variation, exchange variation, interest and credit, which generate from operational activities. The complexity accounting treatment of these instruments generate difficult related to internal control and request an structure which the companies have to
Publicado em: 2007
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6. Disclosure da Utilização de Derivativos por companhias Abertas Não-Financeiras Brasileiras / Derivatives Use of Brazilian Non-financial Public Companies
The research aimed to appraise how good the disclosure of transactions with derivative instruments by non-financial Brazilian public companies is, while testing whether foreign capital companies have better disclosure practices than domestic ones. Ten "dimensions" were analysed, as suggested by the USA regulation on the subject. Results show that Brazilian n
Publicado em: 24/11/2005
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7. Derivativos de crédito: um estudo da aplicabilidade ao mercado brasileiro
o objetivo geral deste trabalho é verificar a aplicabilidade dos derivativos de crédito ao mercado brasileiro. o trabalho é dividido em quatro etapas. A primeira descreve os derivativos, seus diversos mercados, suas formas de negociação, as modalidades e os ambientes operacionais. A segunda detalha o mercado de derivativos de crédito norte-americano an
Publicado em: 2004
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8. Derivada/reta tangente: imagem conceitual e definição conceitual
This is a diagnostic research. The objective of this research is to investigate elements of the concept image and concept definition related to the concept of derivative while interpreted geometrically. It is based on the David Tall and Shlomo Vinner theory about concept image and concept definition. The investigated persons are students of the Formation Cou
Publicado em: 2003
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9. Uma abordagem sobre os derivativos no mercado de metais
The purpose of this dissertation is to analyse the use of derivative mechanism in the metal market. The mineral industry is trying to attenuate the price s fluctuation (instability) in its commodities using these financial instruments that provide the participants of this market with a financial profit in its operations. The dissertation intends to achieve a
Publicado em: 1997