subject:( Ind stria de constru o civil Balan o Contabilidade )

1. [No author]. Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil .

Degree: 2013, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/527

► In the last few years, Brazil has undergone a profound change in the way companies are pro-vided with access to capital markets; this has required… (more)

Subjects/Keywords: Contabilidade - Bens im??veis; Ind??stria de constru????o civil - Contabilidade; Ind??stria de constru????o civil Balan??o (Contabilidade); Mercado de capitais Brasil; Accounting - Real property; Home building industry - Accounting; Home building industry - Financial statements; Capital market - Brazil

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2013). Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/527

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil .” 2013. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/527.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil .” 2013. Web. 18 Nov 2019.

Vancouver:

author] [. Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2013. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/527.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2013. Available from: http://132.0.0.61:8080/tede/handle/tede/527

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. [No author]. Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis .

Degree: 2003, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/581

► Globalization, economic estabilization and velocity of information are courrently topics of the modern world. Decision making demands fast e qualified information, therefore, for the accounting… (more)

Subjects/Keywords: Ind??stria de constru????o civil - Contabilidade; Balan??o (Contabilidade); Financial statements; Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2003). Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis .” 2003. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis .” 2003. Web. 18 Nov 2019.

Vancouver:

author] [. Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2003. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2003. Available from: http://132.0.0.61:8080/tede/handle/tede/581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. [No author]. Ado????o da gest??o ambiental em empresas da constru????o civil: estudos de casos m??ltiplos .

Degree: 2005, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/333

► This study has as one of the objectives to analyze the posture of the administrators of the building industry in the development of your strategies… (more)

▼ This study has as one of the objectives to analyze the posture of the administrators of the building industry in the development of your strategies and actions in the efficient use of natural resources and in the control of the pollution generated by your activities, other objective is to verify if the model of environmental administration Cleaner Production is applicable for the companies of the building industry. For such, it was used as research strategy the method of study of multiple cases with the choice of three companies of the building industry placed among the largest than act in the city of S??o Paulo. The results of the research show that the administrators of the analyzed companies possess knowledge of the need of the environmental preservation inside of an ecological purpose, however, nor all get to visualize as a current competitive advantage inside of a purpose of the marketing. However, only the company that, strategically, it transformed the environmental subject in competitive advantage, it possesses an institutional image of correct company and it has the benefit of to act in customers niches that join value to the environmental preservation. The results still show, that certain characteristics of the analyzed companies, as the concentrated attention on the operational efficiency and the development of technological solutions, it take the an approach of the model of environmental administration Cleaner Production. By and large, for a larger approach, those companies need to treat the environmental subjects in a preventive way, dividing the focus of the production with the neede of the environmental preservation, and together, to intensify actions of environmental education for your stakeholders. Therefore, it is possible to affirm that the model Cleaner Production is applicable to the companies of the building industry analyzed, could become an important tool in the evolutionary process of environmental preservation in those companies. Advisors/Committee Members: Barbieri, Jos?? Carlos (advisor), CPF:13089331853 (advisor), http://lattes.cnpq.br/0041377800166678 (advisor).

Subjects/Keywords: Administra????o ambiental; Ind??stria de constru????o civil - Estudo de casos; Modelo de gest??o ambiental Produ????o Mais Limpa; Environmental management

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2005). Ado????o da gest??o ambiental em empresas da constru????o civil: estudos de casos m??ltiplos . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/333

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Ado????o da gest??o ambiental em empresas da constru????o civil: estudos de casos m??ltiplos .” 2005. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/333.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Ado????o da gest??o ambiental em empresas da constru????o civil: estudos de casos m??ltiplos .” 2005. Web. 18 Nov 2019.

Vancouver:

author] [. Ado????o da gest??o ambiental em empresas da constru????o civil: estudos de casos m??ltiplos . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/333.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Ado????o da gest??o ambiental em empresas da constru????o civil: estudos de casos m??ltiplos . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. Available from: http://132.0.0.61:8080/tede/handle/tede/333

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

4. [No author]. A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica .

Degree: 2006, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/422

► The present aims at the contribution of the forecast and simulation of the main financial statements and its contribution to the decision process. The research… (more)

Subjects/Keywords: Balan??o (Contabilidade); Or??amento - Processo decis??rio; Ind??stria qu??mica - Estudo de casos; Budget; Financial statements; Decision making; Chemical industry

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2006). A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/422

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica .” 2006. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/422.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica .” 2006. Web. 18 Nov 2019.

Vancouver:

author] [. A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/422.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. Available from: http://132.0.0.61:8080/tede/handle/tede/422

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

5. [No author]. A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o .

Degree: 2011, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/487

► This paper studied the disclosure of administrative acts in the Brazilian public administration, which is the object of this research. The administrative acts are events… (more)

▼ This paper studied the disclosure of administrative acts in the Brazilian public administration, which is the object of this research. The administrative acts are events not directly linked to heritage itself, but that have the potential to affect it, such as contracts and guarantees. The Brazilian Government Accounting provides the record of this type of information in the memorandum accounts, which are among the groups balance sheet account, and during the process of NBCASP creating, a process that aims at the convergence of Brazilian standards with international standards, among many other matters, was treated in the manner of disclosure of administrative acts, and records kept in memorandum accounts and these remained within the Balance Sheet of the Brazilian public administration, even at odds with the provisions of IPSAS. It was found that so far there is no consensus as to how disclosure of such information, so the paper started with the assumption that there is opportunity for improvement. The objective of this research was to provide a proposal for the disclosure of the administrative acts, which more adequately disclose this type of information. To do this proposed demonstrative, was investigated the perception of TCU's user and the quality of information. The research methodology was through a qualitative approach, and data collection relied on literature and documentary, and finally the data were analyzed by using content analysis. Compared with the literature presented, the analysis revealed that information from the administrative acts of the Brazilian public administration is relevant to the TCU's user, however the form of disclosure needs to be modernized. The goal was achieved, therefore the demonstrative proposal will help to improve the disclosure of administrative acts. Because there is also demand for this type of control in private entities, for-profit or nonprofit, it is suggested that the demonstrative proposed to be applied in this study also for private companies. Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: Divulga????o de informa????es cont??beis; Contabilidade p??blica; Balan??o (Contabilidade); Finance, Public; Disclosure in accounting; Financial statements

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2011). A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/487

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o .” 2011. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/487.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o .” 2011. Web. 18 Nov 2019.

Vancouver:

author] [. A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/487.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. Available from: http://132.0.0.61:8080/tede/handle/tede/487

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

6. [No author]. Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro .

Degree: 2012, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/509

► A good look at the evolution of mankind throughout history reveals a litany of key discoveries in the evolution of mankind. Occupying the top echelon… (more)

▼ A good look at the evolution of mankind throughout history reveals a litany of key discoveries in the evolution of mankind. Occupying the top echelon of these discoveries albeit distinctive is mankind s ability to communicate with each other via gestures, mime, and speech. Precisely thus rooted on this historical landmark is the entirety of this work based. In addition communication is the backdrop by which ideas, discoveries and goals are conveyed. Each objective is unique and peculiar, subject to communication evolution as required respectively not dissimilar however from accounting. Just as scientists and researchers identify historical milestones, the field of accounting science also experience and witness evolution by means of communicating facts naturally in terms of binding, relevance and timeliness. Regardless of the classification, the information is useful only if it contains the attributes of importance to be defined by different types of users. With the purpose of obtaining the compliance of disclosure index (ECI), this study chose to attribute measurement and disclosure required in notes issued by companies in the airline industry, for the year 2011, members at forty-one (414) pronouncements technical, fifteen (15) interpretations and two guidelines (02) issued by the Accounting Pronouncements Committee (CPC). The methodology of applied research is characterized as qualitative and quantitative and documentary character. As a result of our analysis, the Disclosure Compliance Index was calculated as 76,98% and 76,59% for the TAM and 74,21% and 76,19% for the GOL company, which had 187 and 194 items and 192 and 193 items of disclosure of a total of 252 items required for the years 2010 and 2011 respectively. This paper hopes to contribute to future studies on the adoption of a new index for evaluation of companies in the capital market in Brazil compared with foreign companies that adopted IFRS related to the CPC's policies adopted in Brazil, where companies with a high rate of compliance the disclosure (ICE) have a lower risk and there was a decrease or absence of items volunteers, as expected the increase of the items required Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: Contabilidade; Balan??o (Contabilidade); Divulga????o de informa????es cont??beis; Accounting; Financial statements; Disclosure in accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2012). Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/509

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro .” 2012. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/509.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro .” 2012. Web. 18 Nov 2019.

Vancouver:

author] [. Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/509.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. Available from: http://132.0.0.61:8080/tede/handle/tede/509

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

7. [No author]. Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro .

Degree: 2017, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/738

► The accounting professional who prepares financial statements, which must be clear and accurate, needs to consider the comprehension degree of the user of financial information.… (more)

▼ The accounting professional who prepares financial statements, which must be clear and accurate, needs to consider the comprehension degree of the user of financial information. Therefore, they have to enhance the language quality necessary to prepare these statements. In this context, there has been an increase in readability studies and a need to increase the written language of financial information. The aim of this research was to verify the (un) favorable linguistic features in financial statements of companies listed in Brazilian capital market, in Brazilian Portuguese. In this regard, the Textual Linguistics was chosen as a basis theory, because it allows the study of grammatical, semantic and pragmatic features of the Language. Based on the proposed aim, a tool was designed ??? a checklist of (un) favorable linguistic features pointed in financial information literature. Two constructs were considered for this end: cohesion and coherence. The favorable linguistic features categorized in the tool are: pause, ellipsis, simple sentences, sentences up to two lines, connectors and substitution. And the unfavorable are: repetition of words, long sentences, complex sentences, lack of parallelism, lack of pause, confused text, words of more than three syllables and jargon. The financial statements of IBRX50 BOVESPA 2015 social year were researched, and, for each one, the Flesch test was applied. It was observed very little variability in Flesch results. Therefore, three companies with the highest Flesch results and three with the smallest were chosen and analyzed in Atlas TI Software, through the codes. For each code, a(n) (un) favorable feature was categorized and observed in the six selected financial statements. All (un) favorable features were detected in the financial statements, in higher or smaller quantity. However, when comparing these results with the Flesch ones, there was no relationship between them. It was expected that companies with higher Flesch for readability would present more favorable features, and companies with smaller Flesch, more unfavorable. Nonetheless, this was not found in the researched sample. In this sense, it could be said that the Flesch test alone is insufficient for Financial Statements readability. It is necessary to consider other qualitative features. Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Readability. Mercado de capitais. Balan??o (Contabilidade).; Readability (Literary style). Capital market. Financial statements.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2017). Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/738

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro .” 2017. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/738.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro .” 2017. Web. 18 Nov 2019.

Vancouver:

author] [. Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. [cited 2019 Nov 18]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/738.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/738

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

8. [No author]. Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo .

Degree: 2011, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/486

► The Public Accounts Brazilian is headed for the International Convergence of Accounting. This work approaches the study of disclosure of financial information derived from the… (more)

Subjects/Keywords: Contabilidade p??blica; Balan??o (Contabilidade); Finance, Public; Financial statements

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2011). Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/486

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo .” 2011. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/486.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo .” 2011. Web. 18 Nov 2019.

Vancouver:

author] [. Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/486.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. Available from: http://132.0.0.61:8080/tede/handle/tede/486

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

9. [No author]. Investiga????o sobre as pr??ticas e tratamento dos passivos ambientais das empresas de energia el??trica listadas na Bovespa .

Degree: 2009, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/434

► This research addressed the disclosure process of treating environmental liability practices in a group of 18 companies in the segment sector and subsector of electricity.… (more)

▼ This research addressed the disclosure process of treating environmental liability practices in a group of 18 companies in the segment sector and subsector of electricity. To fulfill the research questions, it was selected all companies listed in the ISE (Corporate Sustainability Index), from 2002 to 2006. Moreover, it was randomly selected the same number of companies, but not listed in the ISE. Such companies were chosen because the responsibility and the risks of the segment are relevant to environmental aspects. Through the literature, it was possible to understand some issues relating to the main topic of this research, including concepts, sources and forms of disclosure of environmental liabilities. Such research was mostly done by means of essays and articles relating to the subject. It was applied the content analysis to find the results, and it was verified whether the companies listed in the ISE were committed to the treatment of environmental liabilities or not. Those companies were reviewed by the Program Disclosure of BOVESPA stocks and foreign sites of private companies that were part of the sample. It can be stated that the companies do not show -by means of reports - the disclosure process demanded by the Manual of Accounting regulated by ANEEL, through Resolution 444. However, they all demonstrate being committed to the environment, as well as show some information related to the environment. Nevertheless, after examining the reports, it was not possible to identify the commitment to environmental liabilities, even when those are not legally demanded. Furthermore, it was not possible to detect any spontaneous processes adopted by companies that use the Accounting theory. But the companies listed in the ISE were more concerned with environmental issues, as they show this kind of information more often. To conclude, it is not possible to state whether the environmental liabilities were hidden or not, because the companies only mention the environmental liabilities through fines, indemnity and the reconstruction of degraded areas. Advisors/Committee Members: Parisi, Claudio (advisor), CPF:14742962893 (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).

Subjects/Keywords: Divulga????o de informa????es cont??beis; Contabilidade - Aspectos ambientais; Ind??stria el??trica - Estudo de casos; Disclosure in accounting; Electric industries - Case studies; Accounting - Environmental aspects

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2009). Investiga????o sobre as pr??ticas e tratamento dos passivos ambientais das empresas de energia el??trica listadas na Bovespa . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/434

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Investiga????o sobre as pr??ticas e tratamento dos passivos ambientais das empresas de energia el??trica listadas na Bovespa .” 2009. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/434.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Investiga????o sobre as pr??ticas e tratamento dos passivos ambientais das empresas de energia el??trica listadas na Bovespa .” 2009. Web. 18 Nov 2019.

Vancouver:

author] [. Investiga????o sobre as pr??ticas e tratamento dos passivos ambientais das empresas de energia el??trica listadas na Bovespa . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2009. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/434.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Investiga????o sobre as pr??ticas e tratamento dos passivos ambientais das empresas de energia el??trica listadas na Bovespa . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2009. Available from: http://132.0.0.61:8080/tede/handle/tede/434

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

10. [No author]. ??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 .

Degree: 2015, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/554

► In order to obtain the disclosure of conformity index (ICE), this paper selected as the measurement attributes and the mandatory disclosure published in the notes… (more)

Subjects/Keywords: Contabilidade Normas; Ind??stria petroqu??mica Brasil; Divulga????o de informa????es cont??beis; Accounting - Standards; Petroleum chemicals industry - Brazil; Disclosure in accounting

Record Details Similar Records Cite « Share

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2015). ??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/554

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 .” 2015. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/554.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 .” 2015. Web. 18 Nov 2019.

Vancouver:

author] [. ??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/554.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. ??ndice de conformidade de evidencia????o aplicado ao setor petroqu??mico brasileiro: an??lise de conte??do para o ano de 2013 . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. Available from: http://132.0.0.61:8080/tede/handle/tede/554

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

11. [No author]. Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores .

Degree: 2012, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/tede/678

► The participation of individual investors in the Brazilian capital market increased about 85,000 in 2002 to over 600,000 in 2011. The BMF&BOVESPA has the goal… (more)

▼ The participation of individual investors in the Brazilian capital market increased about 85,000 in 2002 to over 600,000 in 2011. The BMF&BOVESPA has the goal to reach about 5 million individual investors by the end of 2018 and in this context are inherent risks of investment in shares which the Brazilian investor is little used, due to the complexity of this market. As it is essential a careful evaluation of accounting and financial reporting and the prospects of the company to ensure the investors a most appropriate decision for their investments, this study aims to know the investor perception, as a user, about the understandability of accounting and financial reporting, of publicly traded companies listed on BMF&BOVESPA, investigating possible explanations and comparing user perceptions individual investors to other groups involved. From retrospective studies on accounting and financial reporting, as well as general aspects of comprehensibility and language, was created an electronic research tool accessible via the internet. This instrument was made available to an estimated audience of about 14,600 people and had a return of 413 questionnaires of which 300 were validated. The sample had 97% of respondents with higher education and the results showed a high importance of accounting and financial reporting in decision-making investment in shares by the respondents. However, meeting the expectations related to the understandability of the reports had intermediate scores in most segments analyzed and found that the CLOZE test scores were low for most individual investors. The publicly traded companies, especially in the perception of individual investors, are not easily accessible, do not involve the public in the processes related to the development of accounting and financial reporting and does not seek to know your ideas. These results were in line with the perceptions on the availability of instruments segmented for specific audiences that proved to be low as evidenced by the preference of 81.3% of respondents that preferred separate reports, one conventional and one simplified, more accessible to the user less specialized. For the sample evaluated it is concluded from this study that there are opportunities to improve communication between public companies listed on BM&FBOVESPA and the segments of capital markets, involved in the accounting and financial reporting, from the use of plain language and objective to develop targeted instruments to specific audiences, by the companies that should be attentive to the preferences of investors. Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Mercado de capitais - Brasil. Balan??o (Contabilidade) - Compreensibilidade. Literacia cont??bil. Comunica????o em contabilidade. Bolsa de valores - Brasil. Balan??o (Contabilidade); Capital market - Brazil. Financial statements - comprehensibility. Literacy book. Communication in accounting. Stock exchanges - Brazil - Financial statements.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2012). Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/678

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores .” 2012. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://tede.fecap.br:8080/jspui/handle/tede/678.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores .” 2012. Web. 18 Nov 2019.

Vancouver:

author] [. Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. [cited 2019 Nov 18]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/678.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. Available from: http://tede.fecap.br:8080/jspui/handle/tede/678

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

12. [No author]. Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira.

Degree: 2015, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/556

► This study aimed to identify if companies listed on the BM & FBOVESPA were practicing the requirements of CPC 01 (R1) to the disclosure of… (more)

Subjects/Keywords: Balan??o (Contabilidade); Contabilidade Normas; Ativos (Contabilidade); Financial statements; Accounting - Standards; Assets (Accounting)

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2015). Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/556

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. ” 2015. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/556.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. ” 2015. Web. 18 Nov 2019.

Vancouver:

author] [. Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/556.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. Available from: http://132.0.0.61:8080/tede/handle/tede/556

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

13. [No author]. Aspectos cont??beis do Tratado de Itaipu : an??lise das pr??ticas de avalia????o dos ativos imobilizados da empresa Itaipu Binacional .

Degree: 2010, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/tede/675

► 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… (more)

▼ 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 Annexes. The accounting of this entity presents singularities as Annex C of the Itaipu Treaty which sets the financial databases and the provision of services of Itaipu electricity and also how will the cost of electricity service will be comprised, although the depreciation of fixed assets has not been included, as a result the effect of the depreciation of the company facilities has not been presented in its financial statements, generating a communication issue, or better, the loss of accounting information quality between Itaipu Binacional and its stakeholders and this problem still affects the financial statements of ELETROBRAS (Centrais El??tricas Brasileiras S/A.) on grounds of Itaipu Binacional being constituted by ELETROBRAS and ANDE (Administraci??n Nacional de Eletricidad) with equal participation in the capital of Itaipu Binacional. This dissertation aims to analyze Itaipu Binacional accounting practices in the evaluation of its fixed assets, under the view of the Accounting Theory, and new Corporate Accounting standards as IFRS (International Financial Reporting Standards) and the new Public Accounting under IPSAS (International Public Sector Accounting Standards). To achieve these objectives a descriptive search has been conducted and a deductive method has been used as research and documentary analysis technique has been used as analysis of data. It has been observed a gap in accounting literature regarding binational ventures as Itaipu Binacional. The justifications of this study are its probable practical applicability in the Itaipu Treaty review and the possibility of Brazil joins other binational investments, governed by treaties in the area of electric power generation. In the financial statements for the financial year 2009 of Itaipu Binacional, fixed assets represented 88.22% of total assets, Itaipu accounting practices used in the valuation of fixed assets in relation to measurement, depreciation, maintenance and impairment, diverge from Accounting Theory, Corporate Accounting and Public Accounting, for nonuse of depreciation, the use of maintenance was mentioned, although its values were not presented and the impairment test was not applied in searched exercises which is briefly quoted in 2008. Another problem detected in this survey is the absence of forecast supervision by the Tribunal de Contas da Uni??o, contesting the Constitui????o Federal of the Rep??blica Federativa do Brasil and harming the accountability of Itaipu Binacional. It has been concluded that modifications are required in annex C of the Itaipu Treaty such as those that are occurring in Corporate Accounting and Public Accounting that converge to international standards. Advisors/Committee Members: Parisi, Claudio (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).

Subjects/Keywords: Ativos (Contabilidade) - Deprecia????o. Ind??stria el??trica - Contabilidade. Empresas multinacionais - Contabilidade.; Assets (Accounting) - Depreciation. Electric industries - Accounting. International business enterprises - Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2010). Aspectos cont??beis do Tratado de Itaipu : an??lise das pr??ticas de avalia????o dos ativos imobilizados da empresa Itaipu Binacional . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/675

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Aspectos cont??beis do Tratado de Itaipu : an??lise das pr??ticas de avalia????o dos ativos imobilizados da empresa Itaipu Binacional .” 2010. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://tede.fecap.br:8080/jspui/handle/tede/675.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Aspectos cont??beis do Tratado de Itaipu : an??lise das pr??ticas de avalia????o dos ativos imobilizados da empresa Itaipu Binacional .” 2010. Web. 18 Nov 2019.

Vancouver:

author] [. Aspectos cont??beis do Tratado de Itaipu : an??lise das pr??ticas de avalia????o dos ativos imobilizados da empresa Itaipu Binacional . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. [cited 2019 Nov 18]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/675.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Aspectos cont??beis do Tratado de Itaipu : an??lise das pr??ticas de avalia????o dos ativos imobilizados da empresa Itaipu Binacional . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. Available from: http://tede.fecap.br:8080/jspui/handle/tede/675

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

14. [No author]. A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro .

Degree: 2015, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/707

► This study tested if there is a relationship between financial indicators and stock returns in Brazilian market. This study also sought to identify what are… (more)

Subjects/Keywords: Mercado de capitais. Investimentos. Retorno do investimento. Balan??o (Contabilidade).; Capital market. Investiments. Rate of return. Financial statements.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2015). A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/707

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro .” 2015. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/707.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro .” 2015. Web. 18 Nov 2019.

Vancouver:

author] [. A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. [cited 2019 Nov 18]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/707.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/707

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

15. [No author]. Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 .

Degree: 2002, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/654

► The accounting statements have for purpose to show the situation economical, patrimonial and financial of a company that the report for your users and your… (more)

Subjects/Keywords: An??lise de balan??o; Balan??o (Contabilidade); Moeda - Convers??o; Contabilidade - Normas; Financial statements; Standards; Accounting; Currency convertibility

Record Details Similar Records Cite « Share

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2002). Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/654

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 .” 2002. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/654.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 .” 2002. Web. 18 Nov 2019.

Vancouver:

author] [. Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2002. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/654.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2002. Available from: http://132.0.0.61:8080/tede/handle/tede/654

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

16. [No author]. Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda.

Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/709

► The aim of this study was to observe how companies acting in fashion market measure, evaluate and emphasize their inventory in financial statements. Moreover, how… (more)

Subjects/Keywords: Administra????o de material. Controle de estoque. Moda ??? Controle de estoque. Balan??o (Contabilidade).; Materials management. Inventory control. Fashion - Inventory control. Financial statements.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2016). Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/709

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. ” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/709.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. ” 2016. Web. 18 Nov 2019.

Vancouver:

author] [. Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2019 Nov 18]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/709.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/709

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

17. [No author]. Substitui????o tribut??ria : o efeito do diferimento do ICMS nas ind??strias gr??ficas do Estado de S??o Paulo .

Degree: 2008, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/412

► This paper has the purpose of verifying the effect of the ICMS deferment in the State of S??o Paulo printing industries - a kind of… (more)

Subjects/Keywords: Imposto sobre circula????o de mercadorias e servi??os; Ind??stria gr??fica - S??o Paulo (Estado); Printing industry; Value-added tax; S??o Paulo (Brazil)

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2008). Substitui????o tribut??ria : o efeito do diferimento do ICMS nas ind??strias gr??ficas do Estado de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/412

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Substitui????o tribut??ria : o efeito do diferimento do ICMS nas ind??strias gr??ficas do Estado de S??o Paulo .” 2008. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/412.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Substitui????o tribut??ria : o efeito do diferimento do ICMS nas ind??strias gr??ficas do Estado de S??o Paulo .” 2008. Web. 18 Nov 2019.

Vancouver:

author] [. Substitui????o tribut??ria : o efeito do diferimento do ICMS nas ind??strias gr??ficas do Estado de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/412.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Substitui????o tribut??ria : o efeito do diferimento do ICMS nas ind??strias gr??ficas do Estado de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. Available from: http://132.0.0.61:8080/tede/handle/tede/412

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

18. Silva, Joaquim Ant�nio Ribeiro da. Previs�o das dormidas mensais nos alojamentos tur�sticos da regi�o norte de Portugal.

Degree: 2017, Repositório Científico Lusófona

URL: https://www.rcaap.pt/detail.jsp?id=oai:recil.grupolusofona.pt:10437/8694

►

O setor do Turismo tem uma import�ncia estrat�gica para a regi�o Norte de Portugal e est� em franco crescimento. Esta disserta��o considera o problema da… (more)

Subjects/Keywords: MESTRADO EM GEST�O; GEST�O; TURISMO; HOTELARIA; REDES NEURONAIS; M�TODOS DE PREVIS�O; IND�STRIA HOTELEIRA; MANAGEMENT; TOURISM; HOTEL INDUSTRY; NEURAL NETWORK; METHODS OF FORECASTING

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

Silva, J. A. R. d. (2017). Previs�o das dormidas mensais nos alojamentos tur�sticos da regi�o norte de Portugal. (Thesis). Repositório Científico Lusófona. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:recil.grupolusofona.pt:10437/8694

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

Silva, Joaquim Ant�nio Ribeiro da. “Previs�o das dormidas mensais nos alojamentos tur�sticos da regi�o norte de Portugal.” 2017. Thesis, Repositório Científico Lusófona. Accessed November 18, 2019. https://www.rcaap.pt/detail.jsp?id=oai:recil.grupolusofona.pt:10437/8694.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

Silva, Joaquim Ant�nio Ribeiro da. “Previs�o das dormidas mensais nos alojamentos tur�sticos da regi�o norte de Portugal.” 2017. Web. 18 Nov 2019.

Vancouver:

Silva JARd. Previs�o das dormidas mensais nos alojamentos tur�sticos da regi�o norte de Portugal. [Internet] [Thesis]. Repositório Científico Lusófona; 2017. [cited 2019 Nov 18]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:recil.grupolusofona.pt:10437/8694.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Silva JARd. Previs�o das dormidas mensais nos alojamentos tur�sticos da regi�o norte de Portugal. [Thesis]. Repositório Científico Lusófona; 2017. Available from: https://www.rcaap.pt/detail.jsp?id=oai:recil.grupolusofona.pt:10437/8694

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

19. [No author]. A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro .

Degree: 2012, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/510

► The systematic restatement that was prohibited by Law 9.249/95, allowed companies to recognize the effects of inflation in the accounting statements, thus enabling users to… (more)

▼ The systematic restatement that was prohibited by Law 9.249/95, allowed companies to recognize the effects of inflation in the accounting statements, thus enabling users to understand the effects of accounting that inflation generated in the asset and results of the companies. This paper aims to highlight the effects that the lack of indexation causes in equity in earnings and profitability of companies in the mining sector in the period 2006 to 2011, comparing the indicators of net income, shareholders' equity and return on equity extracted from the accounting statements determined in accordance with Brazilian Corporate Law and the accounting statements adjusted considering the effects of inflation over the period. The prohibition of the practice of restatement caused the accounting statements disclosed by companies in the mining sector do not recognize the effects of inflation, distorting the content of the information disclosed and as a consequence affecting the decision-making process of users of accounting. This is a descriptive quantitative, in which we used the methods of descriptive analysis and descriptive statistics to understand the behavior of indicators that were studied and to analyze the accounting statements of companies within the mining sector. Were collected and analyzed indicators of net income, shareholders' equity and return on equity, extracted from the accounting information disclosed in the Revista Exame Melhores e Maiores in the period from 2006 to 2011. Where significant differences were found in the values presented in accordance with Brazilian Corporate Law as compared with the figures considering the effects of inflation. The main results were that the lack of inflation adjustment in the accounting statements cause considerable distortions in the calculation of income for the period, the net asset value and profitability indicator in equity of companies in the mining sector. The distortions affect users of accounting in the process of choosing their investments and analysis of accounting information, as these users are making decisions through accounting statements do not adequately reflect the economic reality of companies in the mining sector. Conclude that the accounting practice of indexation for both corporate as managerial levels are relevant to avoid the distortions that are caused evidenced in equity, results and return on equity of companies in the mining sector, the non-recognition of inflation. Advisors/Committee Members: Pereira, Anisio Candido (advisor), CPF:04122291887 (advisor), http://lattes.cnpq.br/5798574967417360 (advisor).

Subjects/Keywords: Balan??o (Contabilidade); Corre????o monet??ria; Infla????o; Infla????o e contabilidade; Financial statements; Monetary correction; Inflation (Finance); Accounting - Effect of inflation on

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2012). A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/510

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro .” 2012. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/510.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro .” 2012. Web. 18 Nov 2019.

Vancouver:

author] [. A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/510.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. Available from: http://132.0.0.61:8080/tede/handle/tede/510

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

20. [No author]. Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco .

Degree: 2009, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/428

► Information made public by the media about financial scandals, fraudulent administration and unsuitable financial options has been increasing the concern of shareholders or owners about… (more)

Subjects/Keywords: Auditoria interna; Avalia????o de riscos; Ind??stria automobil??stica; Risk assessment; Automobile industry and trade; Auditing, internal

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2009). Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/428

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco .” 2009. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/428.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco .” 2009. Web. 18 Nov 2019.

Vancouver:

author] [. Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2009. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/428.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Percep????o dos gestores de um grupo de empresas distribuidoras de um fabricante de autope??as sobre controles internos e gest??o de risco . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2009. Available from: http://132.0.0.61:8080/tede/handle/tede/428

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

21. [No author]. Mem??ria organizacional e reutiliza????o do conhecimento cont??bil-financeiro: estudo de caso em uma ind??stria multinacional do setor qu??mico na Am??rica Latina .

Degree: 2008, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/454

► During the last years, it has been given much importance to the process of keeping, maintaining, recovering, enriching, reusing and sharing the knowledge, experiences and… (more)

▼ During the last years, it has been given much importance to the process of keeping, maintaining, recovering, enriching, reusing and sharing the knowledge, experiences and abilities that are developed and used inside an organization. According to Kruglianskas (1996b), due to globalization, contemporary world has seen the development of situations inside the organizations' environment, much more turbulent and dynamic, in terms of market, technologies, education, ecology, changes on politics, economy, culture and society, and concluded that organizations' survival means more and more learning and learning, that is, becoming an intelligent, agile and adaptable organization. This study is about the perception of Latin American Air Liquide employees that work at accounting-financial departments about organizational memory, as well as practices of reusing this knowledge solving problems inside the company. It is a field research, exploratory, with quantitative handling. One hundred and sixty-six questionnaires were applied with Likert scale in 61 locations in Latin America. The obtained data were treated by descriptive and multivariate statistics, with the support of SPSS software. Although the respondents represent a non-probabil istic sample, the results indicated that those employees from Air Liquide, recognize the importance of the explicit organizational memory and valorize its processes, like happened with the research accomplished by Spiller (2005). The result obtained concerning the respondents' perception is that the company motivates and valorizes the process, differently from the result obtained by previous study. Mainly for the participants of cluster 1 (managers) that has as profile people or already had occupied management positions. While those belonging to the cluster 2 (operational) those who are in the current position for less than five years, possess superior education, and in its great majority they work outside of Brazil try to affirm the opposite, even so they agree with the sensation that they already had known how to decide problems, and they had not forgotten as to make it and the information that they day-by-day use to decide problems accounting-financial are the same ones found available for its pairs in the company and that in its respective departments is of reusing existing solutions. In synthesis, this study indicated that at Air Liquide exists the concern with relation to the explicit technological organizational memory and the reusing of the knowledge, according to field research. Advisors/Committee Members: Pontes, Cec??lia Carmem Cunha (advisor), CPF:88888888888 (advisor).

Subjects/Keywords: Aprendizagem organizacional; Gest??o do conhecimento; Ind??stria qu??mica - Estudo de casos; Knowledge management; Chemical industry; Organizational learning

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2008). Mem??ria organizacional e reutiliza????o do conhecimento cont??bil-financeiro: estudo de caso em uma ind??stria multinacional do setor qu??mico na Am??rica Latina . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/454

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Mem??ria organizacional e reutiliza????o do conhecimento cont??bil-financeiro: estudo de caso em uma ind??stria multinacional do setor qu??mico na Am??rica Latina .” 2008. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/454.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Mem??ria organizacional e reutiliza????o do conhecimento cont??bil-financeiro: estudo de caso em uma ind??stria multinacional do setor qu??mico na Am??rica Latina .” 2008. Web. 18 Nov 2019.

Vancouver:

author] [. Mem??ria organizacional e reutiliza????o do conhecimento cont??bil-financeiro: estudo de caso em uma ind??stria multinacional do setor qu??mico na Am??rica Latina . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/454.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Mem??ria organizacional e reutiliza????o do conhecimento cont??bil-financeiro: estudo de caso em uma ind??stria multinacional do setor qu??mico na Am??rica Latina . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. Available from: http://132.0.0.61:8080/tede/handle/tede/454

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

22. [No author]. A rela????o dos sistemas ERP com fun????es de controladoria : uma pesquisa nas ind??strias de autope??as do Estado de S??o Paulo .

Degree: 2010, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/459

► The theme of ERP systems has been relevant as a strategic tool of information technology. The use of this technology provides functional changes in the… (more)

▼ The theme of ERP systems has been relevant as a strategic tool of information technology. The use of this technology provides functional changes in the corporate architecture information, organizational and business control. The Controllership as a set of activities and functions, aims providing support to business management ensuring the companies business. In this context, the ERP systems are technologies which can change the business processes by imposing its logic to the organizations. This research has investigated which of ERP systems features influence the Controllership Functions, verifying through the literature review and field research the aspects related to demands of management and operations control, focusing on the opportunities to incorporate new management concepts, improvements in decision making processes, changes in the cost structure and qualitative aspects linked to the Controllership Functions. It was performed a literature and field research to give support to study's goal. The large companies of the auto parts industries Sao Paulo State were defined as the population to be surveyed. A questionnaire for the survey was prepared and sent via e-mail, focusing on the Controllership departments of this population. The sample was defined with 40 valid respondents. It was used the statistical techniques of simple deterministic sampling, validation of the questionnaire by applying the coefficient of Cronbach's alpha, factor analysis and chi-square. Besides the statistical analysis, was performed a descriptive analysis of research data. The field research revealed that the perception of the respondents of the sample, the ERP change the Controllership Functions and attends the functions related to operation controls better than management controls. For the management control demands there are improvements to be performed. The ERP system has created opportunities to incorporate new management concepts, the quality of information improvements, better decision making process and reduced activities lead time, showing that the Controllership Functions of the researched companies are dependent and influenced directly or indirectly by the ERP system Advisors/Committee Members: Parisi, Claudio (advisor), CPF:14742962893 (advisor), http://lattes.cnpq.br/2891889803015460 (advisor).

Subjects/Keywords: Controladoria; Sistemas de informa????o gerencial; Ind??stria automobil??stica; Management information systems; Automobile industry and trade; Controllership

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2010). A rela????o dos sistemas ERP com fun????es de controladoria : uma pesquisa nas ind??strias de autope??as do Estado de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/459

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A rela????o dos sistemas ERP com fun????es de controladoria : uma pesquisa nas ind??strias de autope??as do Estado de S??o Paulo .” 2010. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/459.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A rela????o dos sistemas ERP com fun????es de controladoria : uma pesquisa nas ind??strias de autope??as do Estado de S??o Paulo .” 2010. Web. 18 Nov 2019.

Vancouver:

author] [. A rela????o dos sistemas ERP com fun????es de controladoria : uma pesquisa nas ind??strias de autope??as do Estado de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/459.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A rela????o dos sistemas ERP com fun????es de controladoria : uma pesquisa nas ind??strias de autope??as do Estado de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. Available from: http://132.0.0.61:8080/tede/handle/tede/459

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

23. [No author]. O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es .

Degree: 2018, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/784

► Concerning the reduction of informational asymmetry in investment decisions, investors can mitigate the uncertainties in a company???s valuation when analyzing the independent auditor's report, once… (more)

▼ Concerning the reduction of informational asymmetry in investment decisions, investors can mitigate the uncertainties in a company???s valuation when analyzing the independent auditor's report, once it is able to vouch the fidelity of the information disclosed by the companies to the accounting standards. Nevertheless, many studies show expectation gaps between parties interested in the independent auditor's report (investors, audited companies, auditors, among others). To create a more informative audit report model (to mitigate the information gap), the International Accounting Standards Board (IASB) has changed the structure of the audit report. One of the main innovations brought by the "new model of the report " was the inclusion of a section called Key Audit Matters (KAM), which in Brazil the Federal Accounting Council (CFC) denominated as Principal Audit Matters (PAA). This section aims to list the issues that required more attention from the independent auditor during the audit process. In this context, the aim of this research was to analyze the disclosure of the Principal Audit Matters (PAA) and their influence on the price (return) of publicly traded companies' stock in Brazil. For this purpose, a descriptive, documental and quantitative research was carried out; concerning the aim, procedures, and the approach of the problem, respectively. The empirical study of events was used to analyze the effect of the disclosure of PAAs on stock prices (return). The sample was composed of 300 companies, considering the years of 2016 and 2017. The achieved results suggested that although it didn???t present statistical significance, the number of PAAs disclosed in the independent auditor's report is related to the stock price (return). However, the sort of subject disclosed, in general, did not present an association, except the matters related to revenues and benefits to employees. Finally, it was concluded that a possible explanation for the non-market reaction (with statistical significance) is that the structure and/or content of the PAA and/or the current audit report model might not be adequate for its users, also it doesn???t add new information to the market, besides those that can be obtained from other sources. Advisors/Committee Members: SLAVOV, Tiago Nascimento Borges (advisor).

Subjects/Keywords: Auditoria - Relat??rios. Empresas - Avalia????o. Balan??o (Contabilidade) ??? Confiabilidade.; Auditing - Reporting. Business enterprises - Valuation. Financial statements - eliability.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2018). O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/784

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es .” 2018. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/784.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es .” 2018. Web. 18 Nov 2019.

Vancouver:

author] [. O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2018. [cited 2019 Nov 18]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/784.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2018. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/784

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

24. [No author]. Uma contribui????o para avalia????o do passivo contingencial em empresas de presta????o de servi??os de alimenta????o : um estudo de caso .

Degree: 2002, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/645

► The cost on the payroll is a considerable part in the composition of labour costs, mainly those related to intensive labour. An important part of… (more)

Subjects/Keywords: Administra????o de pessoal - Custos; Fundo de garantia do tempo de servi??o - Contabilidade; Ind??stria - Servi??o de alimenta????o - Estudo de casos; Personnel management; Accounting; Industrial feeding; Cost

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2002). Uma contribui????o para avalia????o do passivo contingencial em empresas de presta????o de servi??os de alimenta????o : um estudo de caso . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/645

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Uma contribui????o para avalia????o do passivo contingencial em empresas de presta????o de servi??os de alimenta????o : um estudo de caso .” 2002. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/645.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Uma contribui????o para avalia????o do passivo contingencial em empresas de presta????o de servi??os de alimenta????o : um estudo de caso .” 2002. Web. 18 Nov 2019.

Vancouver:

author] [. Uma contribui????o para avalia????o do passivo contingencial em empresas de presta????o de servi??os de alimenta????o : um estudo de caso . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2002. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/645.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Uma contribui????o para avalia????o do passivo contingencial em empresas de presta????o de servi??os de alimenta????o : um estudo de caso . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2002. Available from: http://132.0.0.61:8080/tede/handle/tede/645

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

25. [No author]. A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos .

Degree: 2006, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/579

► The recording of contingencies by listed companies in Brazil and in the USA, especially the taxable ones, has been troublesome, because there are no clear… (more)

▼ The recording of contingencies by listed companies in Brazil and in the USA, especially the taxable ones, has been troublesome, because there are no clear normative criteria to classify their risk in remote, possible and probable contingencies. It has also been troublesome because of the laborious adequation of financial statements to the accounting norms established by these two countries. Consequently, this has resulted in asymmetrical information. As there is a Brazilian Securities Commission (CVM) established norm, the problem of the asymmetrical information could be overcame concerning registered companies in different capital markets, regarding the obligation of synchronizing the Brazilian statements and financial information with the American ones. Therefore, it is intended with this work to analyze the financial statements content of listed companies in the New York Stock Exchange (NYSE) and in the S??o Paulo Stock Exchange (BOVESPA), relating to the recording of taxable contingencies, aiming to detect the existence of asymmetrical information. To reach such an objective, it has been applied the content analysis method in a financial statements sample of 30 (thirty) listed companies in the NYSE and in the BOVESPA. It was verified that 20 (twenty) companies have presented higher disclosure levels of taxable contingencies in the USA in relation to Brazil, 5 (five) have presented higher disclosure levels of taxable contingencies in Brazil in relation to the USA and 5 (five) have presented the same disclosure levels of taxable contingencies in both countries. These results show that the financial statements adequation process to the accounting norms established by the USA and Brazil and the use of subjective nature terms, such as remote, possible or probable, might expose the investor to incomplete information, which might lead him to take wrong decisions. Such statement has justified the elaboration of suggestions to record the taxable contingencies in the Brazilian law, which could be applied to handle the normative criteria fragility to classify the risk. This work could guide regulators agencies in the capital market, agencies interested in the international accounting convergence, solicitors, financial statements personnel and auditors, as it reveals vital aspects to be considered in the financial statements accounting treatment of taxable contingencies. In addition, this work could provide elements to improve the financial statements transparency and consistency. Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), CPF:14773512806 (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Balan??o (Contabilidade); Impostos; Mercado de capitais; Financial statements; Capital market

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2006). A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/579

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos .” 2006. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/579.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos .” 2006. Web. 18 Nov 2019.

Vancouver:

author] [. A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/579.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. Available from: http://132.0.0.61:8080/tede/handle/tede/579

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

26. [No author]. Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo .

Degree: 2005, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/597

► This research intends to contribute for the improvement of the financial statements of the entities controlled by the City of S??o Paulo. The target-population was… (more)

Subjects/Keywords: Sociedades de economia mista - Balan??o (Contabilidade) - S??o Paulo (SP); Governan??a corporativa; Financial statements; Corporate governance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2005). Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/597

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo .” 2005. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/597.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo .” 2005. Web. 18 Nov 2019.

Vancouver:

author] [. Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/597.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. Available from: http://132.0.0.61:8080/tede/handle/tede/597

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

27. [No author]. A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil .

Degree: 2014, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/727

► With the enactment of Resolution no 3786/2009, the Central Bank of Brazil, financial institutions began to prepare and publish since December 31, 2010 in addition… (more)

▼ With the enactment of Resolution no 3786/2009, the Central Bank of Brazil, financial institutions began to prepare and publish since December 31, 2010 in addition to the existing standards, the consolidated financial statements according to International Financial Reporting Standards - IFRS. Such procedures have caused a major change in the technical and legal framework due to existing conceptual differences between local standards - BRGAAP and international standards - IFRS. This work aims to verify whether the accounting convergence is altering the degree of conservatism in constitutions of allowance for doubtful accounts in the Consolidated Financial Statements published by financial institutions in Brazil, and whether the characteristics of the financial institutions such as size, profitability, control capital, market segment, listed on stock exchanges and public or private sector could influence the constitution of the provisions. For that were examined in the two accounting standards, the financial statements of forty-three financial conglomerates in the period 2009-2013, which represented 93% of the assets of Sistema Financeiro Nacional (National Financial System) at December 31, 2013. The results revealed differences statistically significant of provisions between the two accounting standards, showing that local standards are more conservative relative to international standards. Showed, too, that although starting from the same operations the institutions obtained different results due to the use of different standards for recognition, measurement and disclosure. On examination of the independent variables was found that there are specific groups of banks with larger discrepancies between the balances of provisions in the two financial statements indicating that the characteristics of financial institutions could influence the constitution of the provisions. Advisors/Committee Members: WEFFORT, Elionor Farah Jreige (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Contabilidade - Normas. Conservantismo - Contabilidade. Conservantismo - Institui????es financeiras. Institui????es financeiras - Balan??o (Contabilidade). Finan??as internacionais.; Accounting - Standards. Conservatism - Accounting. Conservatism - Financial institutions. Financial institutions - Financial statements. International finance.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2014). A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/727

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil .” 2014. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/727.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil .” 2014. Web. 18 Nov 2019.

Vancouver:

author] [. A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. [cited 2019 Nov 18]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/727.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/727

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

28. [No author]. Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra .

Degree: 2008, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/tede/671

► The purpose of this work is to identify the occurrence of noises that affect the communication process, with accounting statements working as businesses language within… (more)

▼ The purpose of this work is to identify the occurrence of noises that affect the communication process, with accounting statements working as businesses language within the process of account rendering between the social work entities and the City Hall of the City of Tabo??o da Serra - City Council of Social Work (CMAS) and City Hall of Tabo??o da Serra (PMTS). In order to do that, it is based on studies that suggest the existence of a relationship between the accounting process, as business language, and the communication theory, with emphasis on the noises that may interfere in any communication process. The investigation tries to identify the occurrence of noises according to the perception of the users of accounting statements, issues - social work entities and receivers - CMAS and PMTS. The reason for carrying out this research comes from the study carried out by the Commission of Guidance Analysis and Inspection COAF/CMAS, where it was detected that the majority of the registered entities had their registrations cancelled or suspended because of problems with the account rendering and research carried out at CMAS, where it was observed the difficulty of the CMAS in establishing and maintaining partnerships with the social work entities in the city. The communication theory reveals that, some times, the level of knowledge of the issuer and the receiver, the social and cultural context where both of them are inserted, the channel used, the content of the message are responsible for problems that occur in the communication process. Therefore, this theory establishes parameters to determine if the communicative act takes place efficiently and effectively. As the main purpose of accounting is the supply of useful information for taking decisions, if accounting statements are not understood, it means that noises took place during the process and that the communicative act did not fully take place. In order to avoid or diminish the harmful effects of the noise it is essential to know where and how they take place. Advisors/Committee Members: Weffort, Elionor F. Jreige (advisor), [email protected] (advisor).

Subjects/Keywords: Associa????es sem fins lucrativos - Balan??o (Contabilidade). Neg??cios - Linguagem. Comunica????o - Ru??do.; Non-profit associations - Balance (Accounting) . Business - Language . Communication - Noise.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2008). Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/671

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra .” 2008. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://tede.fecap.br:8080/jspui/handle/tede/671.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra .” 2008. Web. 18 Nov 2019.

Vancouver:

author] [. Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. [cited 2019 Nov 18]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/671.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. Available from: http://tede.fecap.br:8080/jspui/handle/tede/671

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

29. [No author]. A an??lise cr??tica das pr??ticas de contabilidade gerencial : um estudo explorat??rio nas pequenas e m??dias empresas da ind??stria de cal??ados de Ja??-SP .

Degree: 2005, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/588

► This dissertation explores the concepts of measurement which supports to the accounting system of the companies, and investigate if they reflect practices of the managerial… (more)

Subjects/Keywords: Contabilidade gerencial; Cal??ados - Ind??stria - Contabilidade - S??o Paulo (Estado); Pequenas e m??dias empresas - Contabilidade; Managerial accounting; Small business - Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2005). A an??lise cr??tica das pr??ticas de contabilidade gerencial : um estudo explorat??rio nas pequenas e m??dias empresas da ind??stria de cal??ados de Ja??-SP . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/588

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A an??lise cr??tica das pr??ticas de contabilidade gerencial : um estudo explorat??rio nas pequenas e m??dias empresas da ind??stria de cal??ados de Ja??-SP .” 2005. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://132.0.0.61:8080/tede/handle/tede/588.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A an??lise cr??tica das pr??ticas de contabilidade gerencial : um estudo explorat??rio nas pequenas e m??dias empresas da ind??stria de cal??ados de Ja??-SP .” 2005. Web. 18 Nov 2019.

Vancouver:

author] [. A an??lise cr??tica das pr??ticas de contabilidade gerencial : um estudo explorat??rio nas pequenas e m??dias empresas da ind??stria de cal??ados de Ja??-SP . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. [cited 2019 Nov 18]. Available from: http://132.0.0.61:8080/tede/handle/tede/588.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A an??lise cr??tica das pr??ticas de contabilidade gerencial : um estudo explorat??rio nas pequenas e m??dias empresas da ind??stria de cal??ados de Ja??-SP . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. Available from: http://132.0.0.61:8080/tede/handle/tede/588

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

30. [No author]. Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional.

Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/718

► This research aims to study the organizational changes that the institutionalization process of accounting automation can promote in the companies. For the development of the… (more)

▼ This research aims to study the organizational changes that the institutionalization process of accounting automation can promote in the companies. For the development of the investigation, single case study methodology was adopted, held in a medium size national family organization. The company, after an assessment process made in conjunction with an external consulting firm, which identified a number of necessary improvements to the organization??s processes, has decided to implement again you ERP system as part of its action plan. In this context, the present study sought, in the light of institutional theory and the focus of Old Institutional Economics (OIE), to understand how the structure of the organization was changed by the institutionalization of accounting automation. In parallel to the constructs of organizational changes from the perspective of the old institutional economics, this study also brought to the analysis and discussion processes, the constructs of technology, new technologies and ERP and the constructs related to the enabling and coercive technologies formalizations. The addition of these constructs have allowed the formulation of indicative questions for semi-structured interviews that aimed to collect the data needed to compare the different moments of the institutionalization process and create the basis for triangulation of information with the documents and the statements of relevant employees who took important part of the ERP implementation process. The comparisons between different moments of the institutionalization process have generated a theoric model, called accounting automation institutionalization sequential model. This model is an adaptation of the institutional theory models generally used to analyze management accounting changes, this present study provided in addition to these models, the construct of ???scripts???, linking the new model also with the different accounting processes, not only with management accounting as done by the previous models. The findings of empirical research in the company can demonstrate the organizational changes triggered by the accounting automation institutionalization, and the enactment of new rules that changed the habits and routines of the organization. The details and analysis at different moments in the company (T1 and T2), allowed to observe in relation to the present study that there was still space in the organization for more automation, which could culminate, based on the employees??? opinion, in more changes in the organizational structure. It was possible to conclude therefore that automation in accounting systems may be a structural change factor in the organization, and that still a topic within the accounting research that has received little attention. Advisors/Committee Members: SLAVOV, Tiago Nascimento Borges (advisor).

Subjects/Keywords: Contabilidade. Sistemas de informa????o gerencial. Contabilidade ??? Automa????o.; Accountancy. Management information systems. Accountancy - Automation.

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APA (6^th Edition):

author], [. (2016). Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/718

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. ” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed November 18, 2019. http://tede.fecap.br:8080/jspui/handle/jspui/718.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. ” 2016. Web. 18 Nov 2019.

Vancouver:

author] [. Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2019 Nov 18]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/718.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/718

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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