Value Relevance
Mostrando 1-12 de 227 artigos, teses e dissertações.
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1. Challenges of business models for sustainability in startups
Abstract Purpose This study aims to analyze the challenges startups face in implementing business models for sustainability. In particular, the research question of this study is: How do the challenges faced by startups affect business models for sustainability in the context of an emerging country? Design/methodology/approach Startups are increasingly inc
RAUSP Management Journal. Publicado em: 2022
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2. IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions
RESUMO As instituições financeiras brasileiras que possuem um Comitê de Auditoria e / ou estão listadas em Bolsa de Valores são obrigadas a divulgar as demonstrações financeiras em Bacen GAAP e IFRS. Esta pesquisa compara a relevância deles utilizando o Modelo de Ohlson (1995), adicionando variáveis de controle para os anos de 2010 a 2018. Foram est
BBR. Brazilian Business Review. Publicado em: 2022
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3. Body mass index and gestational weight gain: relevance in gestational diabetes and outcomes - A retrospective cohort study
ABSTRACT Objective: To evaluate the influence of maternal pre-pregnancy body mass index (BMI) and gestational weight gain (GWG) on blood glucose levels at diagnosis of gestational diabetes mellitus (GDM) and obstetric/neonatal outcomes. Subjects and methods: Retrospective cohort study including 462 women with GDM and singleton pregnancy delivered in our in
Archives of Endocrinology and Metabolism. Publicado em: 2022
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4. Proteomic research and diagnosis in bladder cancer: state of the art review
ABSTRACT Purpose: Proteomic biomarkers have been emerging as alternative methods to the gold standard procedures of cystoscopy and urine cytology in the diagnosis and surveillance of bladder cancer (BC). This review aims to update the state of the art of proteomics research and diagnosis in BC. Materials and Methods: We reviewed the current literature rela
Int. braz j urol.. Publicado em: 2021-06
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5. The taxonomic value of leaf anatomy for species Byrsonima: a difficult genus of Malpighiaceae Juss.
ABSTRACT We studied the leaf anatomy of 15 species of Byrsonima and a single species of Diacidia as an outgroup to test the relevance of leaf anatomical characters to the complicated taxonomy of this genus. We present complete anatomical descriptions for petioles and leaf blades, together with an anatomical matrix, dendrogram and an identification key for th
Acta Bot. Bras.. Publicado em: 2020-09
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6. Influence of water level in mine sequencing applied to strategic mining planning
Abstract Developing mine sequencing involves a number of factors and a large amount of information, and consequently the profitability of the project will strongly depend on the production schedule. A mining project may be conditioned to non-optimal sequencing, which may affect the economic results of the project and also lead to an inadequate utilization of
REM, Int. Eng. J.. Publicado em: 2020-06
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7. Value relevance dos ativos fiscais diferidos na indústria bancária brasileira
RESUMO O objetivo desta pesquisa foi investigar a relevância informacional do acentuado nível de ativos fiscais diferidos (AFDs) na indústria bancária brasileira, identificando se tais ativos influenciam o valor de mercado das instituições bancárias de capital aberto. A avaliação da relevância informacional dos AFDs na indústria bancária é tema
Rev. contab. finanç.. Publicado em: 2020-04
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8. Analysis of the impacts of slope angle variation on slope stability and NPV via two different final pit definition techniques
Abstract The traditionally and widely used Lerchs-Grossmann algorithm presents well-known limitations that newer propositions attempt to overcome. The direct block schedule (DBS) methodology, which has gained relevance with computational advances, obtains the final pit as a natural result of production sequencing, different from Lerchs-Grossmann-based algori
REM, Int. Eng. J.. Publicado em: 2020-03
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9. Tacit knowledge in unstructured decision process
Abstract Purpose This paper aims to identify the expressions and flows of tacit knowledge in the unstructured decision process. In this type of process, decision-makers use not only the explicit knowledge but also aspects such as intuition, experience and other forms of tacit knowledge. The research developed a qualitative approach, through a study of multi
RAUSP Manag. J.. Publicado em: 2020-03
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10. Low birth weight in a subnormal urban cluster under Family Health Strategy’s care
Resumo Objetivos: identificar a prevalência e analisar os fatores associados ao baixo peso ao nascer em um aglomerado urbano subnormal em Pernambuco assistido pela Estratégia de Saúde da Família. Métodos: estudo transversal, com amostra censitária, realizado entre julho e outubro de 2015. As variáveis estudadas foram idade e anos de estudo maternos,
Rev. Bras. Saude Mater. Infant.. Publicado em: 13/01/2020
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11. “The interviews were transcribed”, but how? Reflections on management research
Abstract Purpose In qualitative research, it is recurrent to conduct data collection through interviews, which must be first transcribed for the data to be analyzed. Although there is a relationship between the stages of the interview and the data analysis, the link between them (i.e. the transcription) seems to be a neglected methodological procedure. This
RAUSP Manag. J.. Publicado em: 13/12/2019
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12. A qualidade da mobilidade de estudantes de graduação no “Ciências sem Fronteiras”
Resumo Trata-se de avaliar a qualidade de um programa de mobilidade internacional estudantil e sua pertinência para o país. O artigo apresenta um estudo ex-post-facto , quali-quantitativo, de caráter descritivo, baseado em percepções de estudantes de graduação participantes de mobilidade pelo Programa “Ciência sem Fronteiras”. Constatou-se que o
Ensaio: aval.pol.públ.Educ.. Publicado em: 2019-12