subject:(Infus o cont nua)

1. Brito, Zen?bia Menezes de. Lean Office e a melhoria dos servi?os: um estudo de caso em uma Institui??o Federal de Ensino.

Degree: 2013, Universidade Federal do Amazonas

URL: http://tede.ufam.edu.br/handle/tede/3557

►

O presente trabalho teve como objetivo analisar o fluxo de termos aditivos aos contratos administrativos de obras do Instituto Federal do Amazonas Campus Manaus Zona… (more)

▼

O presente trabalho teve como objetivo analisar o fluxo de termos aditivos aos contratos administrativos de obras do Instituto Federal do Amazonas Campus Manaus Zona Leste, com base nos princ?pios e ferramentas Lean Office. Esta ferramenta ? oriunda da filosofia Lean Manfacturing, que versa sobre princ?pios para elimina??o de desperd?cios, tais como superprodu??o, invent?rio, defeito, transporte, movimenta??o desnecess?ria e espera. Neste sentido, esta pesquisa teve como motiva??o a identifica??o de desperd?cios no processo de emiss?o de termo aditivo dos contratos de obras do IFAM-CMZL, apontando, a partir dos problemas identificados, ?reas pass?veis de melhorias. Esta pesquisa realizou-se em uma Institui??o p?blica de ensino cujos procedimentos formais e burocr?ticos, precisam de melhorias, haja vista as constantes mudan?as do mercado. O m?todo utilizado para esta pesquisa foi o dedutivo e os meios para o levantamento de dados est?o pautados na pesquisa documental, entrevista, observa??o direta, pesquisa de campo, pesquisa bibliogr?fica e estudo de caso. Os dados coletados atrav?s dos documentos serviram para construir o mapa do estado atual e o tempo total de cada processo que mostrou variabilidade de tempo e etapas faltantes. Em decorr?ncia das etapas faltantes, foi aplicado um teste estat?stico n?o param?trico para validar se a falta destas etapas interfere no tempo total do processo. Atrav?s das entrevistas foi poss?vel correlacionar as informa??es com os conceitos e ferramentas Lean Office o que favoreceu esta pesquisa, uma vez que estes conceitos podem ser utilizados dentro de ambiente p?blico. Como resultados da pesquisa, a partir das contribui??es te?rico-pr?ticas, sugere-se a aplica??o dos conceitos Lean, diferente do rotineiro, apresentando mapas com os procedimentos estudados e analisados a fim de contribuir com sugest?es de melhorias ao processo, entre elas destacam-se: em rela??o ao desperd?cio de tempo, sugere-se a aplica??o dos 5S, fluxo cont?nuo de atividades e a ferramenta c?lula de trabalho; em rela??o ao retrabalho, pr?tica comum em determinados setores da institui??o, sugere-se a aplica??o de treinamentos cujo objetivo ? a melhoria cont?nua e consequentemente a diminui??o dos desperd?cios encontrados.

This study aimed to analyze the flow of amendments to contracts administrative works - Instituto Federal do Amazonas Manaus Campus Zona Leste (IFAM-CMZL), based on the principles and tools Lean Office. This tool comes from the Lean philosophy, Manufacturing, which concerns principles for waste disposal, such as overproduction, inventory, defects, transport, handling and unnecessary waiting. In this sense, this research was motivated to identify waste in the process of issuing an addendum of works of IFAM - CMZL, pointing from the problems identified areas for improvement. This study was conducted in a public education institution whose formal and bureaucratic procedures, need improvement, given the changing market. The method used for this research was deductive and the means for data…

Advisors/Committee Members: Silva, Ocileide Cust?dio da, CPF:78592267404, http://lattes.cnpq.br/6820579608406432.

Subjects/Keywords: Lean Office; Elimina??o de desperd?cios; Melhoria Cont?nua.; Lean Office; Elimination of waste; Continuous Improvement.; ENGENHARIAS: ENGENHARIA DE PRODU??O

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

Brito, Z. M. d. (2013). Lean Office e a melhoria dos servi?os: um estudo de caso em uma Institui??o Federal de Ensino. (Masters Thesis). Universidade Federal do Amazonas. Retrieved from http://tede.ufam.edu.br/handle/tede/3557

Chicago Manual of Style (16^th Edition):

Brito, Zen?bia Menezes de. “Lean Office e a melhoria dos servi?os: um estudo de caso em uma Institui??o Federal de Ensino.” 2013. Masters Thesis, Universidade Federal do Amazonas. Accessed March 06, 2021. http://tede.ufam.edu.br/handle/tede/3557.

MLA Handbook (7^th Edition):

Brito, Zen?bia Menezes de. “Lean Office e a melhoria dos servi?os: um estudo de caso em uma Institui??o Federal de Ensino.” 2013. Web. 06 Mar 2021.

Vancouver:

Brito ZMd. Lean Office e a melhoria dos servi?os: um estudo de caso em uma Institui??o Federal de Ensino. [Internet] [Masters thesis]. Universidade Federal do Amazonas; 2013. [cited 2021 Mar 06]. Available from: http://tede.ufam.edu.br/handle/tede/3557.

Council of Science Editors:

Brito ZMd. Lean Office e a melhoria dos servi?os: um estudo de caso em uma Institui??o Federal de Ensino. [Masters Thesis]. Universidade Federal do Amazonas; 2013. Available from: http://tede.ufam.edu.br/handle/tede/3557

2. [No author]. Percep????es de concluintes sobre compet??ncias empreendedoras adquiridas nos cursos de ci??ncias cont??beis oferecidos por universidades federais do estado da Para??ba .

Degree: 2015, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/tede/690

► Professional proficiency goes beyond certificates and diplomas, it demands skills and competencies to be developed during the life of the professional in order to get… (more)

▼ Professional proficiency goes beyond certificates and diplomas, it demands skills and competencies to be developed during the life of the professional in order to get success in the profession. This research aimed to know and analyze the perceptions of graduates on entrepreneurial skills acquired in Accounting School offered by Federal Public Universities in Paraiba State, Brazil, trying to identify capabilities and limitations able to determine their performances before the demands and challenges of the accounting profession nowadays. To reach this goal, we carried out a quantitative exploratory research, obtaining data through questionnaire made up of both structured and ??free?? questions. The results show that 76.1% of surveyed students both study as work and of these only 14.7% have experience in managerial function. Entrepreneurial characteristics were found in the perceptions of students, of which stand out as the most developed ones: learning capacity (198 students - 90.8%), Commitment and Determination (189 students ?? 86.7%) and Persistence (187 students - 85, 8%). As less developed entrepreneurial skills were identified: Risk with (81 students ?? 37.1%), Leadership (70 students - 32.1%) and Persuasion (65 students - 29.8%). It was also identified that the competence Commitment and Determination was mentioned by students as the most domainate (45 ?? 20.6%). As the most required in the performance of their duties skills were cited: Planning (44 - 20.2% ), Troubleshooting (23 - 10.6%) and Commitment and Determination of 22 (10.1%). It was found that the disciplines that contributed most to the development of entrepreneurial skills were managerial accounting (34 - 15.6%), followed by Basic Accounting with (26 - 11.9%) and Introduction to Management (26 - 11.9 %) of respondents. We conclude that there is an alignment between what courses offer and what the accounting profession requires, highlighting the capabilities of Commitment, Determination, Relationship and Learning. It also became evident that there are limitations in the capabilities related to Risk, Leadership and Persuasion, these are the characteristics that may be linked to the prevailing performance of students who do not work in the management area. Advisors/Committee Members: SLMOSKI, Vilma Geni (advisor), http://lattes.cnpq.br/4037547425398159 (advisor).

Subjects/Keywords: Ci??ncias cont??beis. Percep????o. Educa????o financeira.; Accounting Sciences. Perception. Financial literacy

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2015). Percep????es de concluintes sobre compet??ncias empreendedoras adquiridas nos cursos de ci??ncias cont??beis oferecidos por universidades federais do estado da Para??ba . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/690

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????es de concluintes sobre compet??ncias empreendedoras adquiridas nos cursos de ci??ncias cont??beis oferecidos por universidades federais do estado da Para??ba .” 2015. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://tede.fecap.br:8080/jspui/handle/tede/690.

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????es de concluintes sobre compet??ncias empreendedoras adquiridas nos cursos de ci??ncias cont??beis oferecidos por universidades federais do estado da Para??ba .” 2015. Web. 06 Mar 2021.

Vancouver:

author] [. Percep????es de concluintes sobre compet??ncias empreendedoras adquiridas nos cursos de ci??ncias cont??beis oferecidos por universidades federais do estado da Para??ba . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. [cited 2021 Mar 06]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/690.

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????es de concluintes sobre compet??ncias empreendedoras adquiridas nos cursos de ci??ncias cont??beis oferecidos por universidades federais do estado da Para??ba . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. Available from: http://tede.fecap.br:8080/jspui/handle/tede/690

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

3. [No author]. Stock options :a ader??ncia do disclosure das empresas brasileiras listadas na Bolsa de Valores de S??o Paulo com o CPC 10 .

Degree: 2011, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/480

► The expansion of the ESOP's offer by Brazilian companies, in order to provide incentives and to retain their directors, is supported by the concepts of… (more)

▼ The expansion of the ESOP's offer by Brazilian companies, in order to provide incentives and to retain their directors, is supported by the concepts of the Agency Theory. The problems in the USA, caused by the manipulation in the policies of granting Stock Options, have brought, as a consequence, the enforcement of mandatory disclosure by the regulatory agencies, as the way to allow shareholders and other groups of interest, to follow the accomplishment of such polices. Accounting plays an important role to fulfill, by supplying information through its own mechanisms, for the preparation of notes to the financial statements of the companies. The process of harmonization to the International Accounting in Brazil is pointed out by the creation of the CPC in 2005 and later by the approval of the Law n. 11.638/07. The requirements brought by the process of the accounting harmonization have imposed to CPC the needs to issue a number of Accounting Procedures, including among them, the CPC 10 'Shares based payment'. The present research has the objective of analyzing the disclosure index of the accomplishment of the mandatory disclosure, by the Brazilian companies listed in the BM&FBOVESPA, by determining if there is an increment in the disclosure index in 2009 over 2008. The selected population was comprised by companies that informed CVM through the document 'Option Plan', that they implement the ESOP in those years. The Research Methodology was supported by the use of Content Analysis, in order to confront the mandatory requirements of the CPC 10, against the Notes to Financial Statements of the selected population. To collect the data of the companies it was utilized the dichotomous procedures, in accordance with Hodgdon et al. (2008; 2009), to identify the applicable and not applicable items, as well as, to identify the items included in the mandatory disclosure that were fulfilled or not by the companies. Then the Index of the Compliance's level of the mandatory disclosure was calculated for 2008 and 2009. The percentages of the Compliance Index were 59% for 2008 and 71% for 2009. The difference of means test was applied to both groups and difference of means were founded. Therefore, it was concluded that the level of the disclosure of the companies that delivered the 'Options Plan' in 2009 increased over the companies that delivered the 'Options Plan' in 2008, and, consequently, the general and the specifics objectives of the research were achieved. Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: A????es (Finan??as); Divulga????o de informa????es cont??beis; Disclosure in accounting; Stocks

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2011). Stock options :a ader??ncia do disclosure das empresas brasileiras listadas na Bolsa de Valores de S??o Paulo com o CPC 10 . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/480

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. “Stock options :a ader??ncia do disclosure das empresas brasileiras listadas na Bolsa de Valores de S??o Paulo com o CPC 10 .” 2011. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/480.

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. “Stock options :a ader??ncia do disclosure das empresas brasileiras listadas na Bolsa de Valores de S??o Paulo com o CPC 10 .” 2011. Web. 06 Mar 2021.

Vancouver:

author] [. Stock options :a ader??ncia do disclosure das empresas brasileiras listadas na Bolsa de Valores de S??o Paulo com o CPC 10 . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/480.

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

Council of Science Editors:

author] [. Stock options :a ader??ncia do disclosure das empresas brasileiras listadas na Bolsa de Valores de S??o Paulo com o CPC 10 . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. Available from: http://132.0.0.61:8080/tede/handle/tede/480

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

4. [No author]. Estudo emp??rico sobre a rela????o entre IFRS mandat??rio e a cria????o de valor da empresa .

Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/730

► In order to achieve accounting convergence, improve the comparability and measurement of the economic value of the firm, established IFRS standard mandatory form in Brazil… (more)

Subjects/Keywords: IFRS. Divulga????o de informa????es cont??beis. Empresa; IFRS. Disclosure in accounting. Business enterprises

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2016). Estudo emp??rico sobre a rela????o entre IFRS mandat??rio e a cria????o de valor da empresa . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/730

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. “Estudo emp??rico sobre a rela????o entre IFRS mandat??rio e a cria????o de valor da empresa .” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/730.

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. “Estudo emp??rico sobre a rela????o entre IFRS mandat??rio e a cria????o de valor da empresa .” 2016. Web. 06 Mar 2021.

Vancouver:

author] [. Estudo emp??rico sobre a rela????o entre IFRS mandat??rio e a cria????o de valor da empresa . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2021 Mar 06]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/730.

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

Council of Science Editors:

author] [. Estudo emp??rico sobre a rela????o entre IFRS mandat??rio e a cria????o de valor da empresa . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/730

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

5. [No author]. ??ndice de conformidade de evidencia????o (ICE) : uma aplica????o .

Degree: 2010, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/464

► The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is… (more)

▼ The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them. This work has the aim of to study regulatory developments of Accounting on the world stage and, consequently, the reflections on disclosure of information's by Brazilian companies. Sought by a qualitative and quantitative study, exploratory and nature documentary, establish the link between the increase in the volume of disclosure in explanatory notes of Brazilian Companies for Air Transport and the compliance of such notes shown in relation to the Brazilian Accounting Legislation. Such compliance was gauged through an indicator, the model proposed by this study was called, Disclosure Compliance Index to the Pronouncements of the CPC (DCI), from the analysis of disclosures. Beyond disclosure compliance, the study found the increase in the level of disclosure by the companies studied in the period after the dissemination of Technical Pronouncements of CPC, proposing, for both a new indicator called Disclosure Evolution Level of Brazilian Companies for Air Transport (DELair). Data analysis and application of indicators proposed by the study gave the conclusion that the patent concern with increased disclosure ledger explanatory notes, since most Technical Pronouncements of CPC brings in its scope the ledger information request additional mandatory or voluntary. In a second time this study showed an increase in the disclosure level by companies' components of census, and finally found the Disclosure Compliance Index being 62,62% and 67,01% adherence to ledger mandatory disclosure by Technical Pronouncements of CPC to the companies TAM and GOL respectively. Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: Contabilidade - Legisla????o - Brasil; Divulga????o de inform????es cont??beis; Accounting - Brazil; Disclosure in accounting

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2010). ??ndice de conformidade de evidencia????o (ICE) : uma aplica????o . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/464

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 (ICE) : uma aplica????o .” 2010. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/464.

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 (ICE) : uma aplica????o .” 2010. Web. 06 Mar 2021.

Vancouver:

author] [. ??ndice de conformidade de evidencia????o (ICE) : uma aplica????o . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/464.

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 (ICE) : uma aplica????o . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. Available from: http://132.0.0.61:8080/tede/handle/tede/464

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

6. [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

Record Details Similar Records Cite « Share

❌

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 March 06, 2021. 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. 06 Mar 2021.

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 2021 Mar 06]. 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

7. [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

Record Details Similar Records Cite « Share

❌

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 March 06, 2021. 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. 06 Mar 2021.

Vancouver:

author] [. Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. [cited 2021 Mar 06]. 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

8. [No author]. Fatores determinantes do n??vel de disclosure das empresas de energia el??trica brasileiras : um estudo com dados em painel .

Degree: 2010, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/468

► This study has aimed to evaluate the reasons that have lead to the disclosure of information by Brazilian electric power companies. For this purpose, we… (more)

Subjects/Keywords: Empresas - Energia el??trica - Contabilidade - Brasil; Divulga????o de informa????es cont??beis; Business enterprises; Electric power; Accounting; Disclosure in accounting

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2010). Fatores determinantes do n??vel de disclosure das empresas de energia el??trica brasileiras : um estudo com dados em painel . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/468

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. “Fatores determinantes do n??vel de disclosure das empresas de energia el??trica brasileiras : um estudo com dados em painel .” 2010. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/468.

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. “Fatores determinantes do n??vel de disclosure das empresas de energia el??trica brasileiras : um estudo com dados em painel .” 2010. Web. 06 Mar 2021.

Vancouver:

author] [. Fatores determinantes do n??vel de disclosure das empresas de energia el??trica brasileiras : um estudo com dados em painel . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/468.

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

Council of Science Editors:

author] [. Fatores determinantes do n??vel de disclosure das empresas de energia el??trica brasileiras : um estudo com dados em painel . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. Available from: http://132.0.0.61:8080/tede/handle/tede/468

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

9. [No author]. A divulga????o da perda por impairment nas empresas brasileiras de capital aberto .

Degree: 2011, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/482

► The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements… (more)

▼ The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who have been facing several difficulties during the analysis of these reports, due to the diversity of models and information submitted. This situation got worse because of the increase of importance the accounting information has taken nowadays, as it has became a key source for decision taking in regard to the economic performance of companies. In this context, it was introduced in Brazil the process of convergence to international standards of accounting which has helped to end the asymmetry of accounting information. With Brazil's adherence to the convergence to these standards, one of the procedures is the realization of the impairment test, by means of CPC-01, issued by the Accounting Pronouncements Committee and approved by the Securities Commission with Resolution No. 527, which deals with the loss of the recoverability of assets. This rule provides that when an asset or group of assets is recorded by a value greater than the benefits it can provide, it should be recognized a value of loss in the income, denominating assets impairment loss. In this context the aim of this research is to analyze the compliance of impairment required by the CPC-01 and the position of the independent auditors in their assessments, in the absence of all or part of these requirements regarding the disclosure of the impairment loss on assets. From this on we build up the methodological procedures. First, we defined what are the requirements of the rule, founded upon the theoretical constructs of the research. We adopted a qualitative research. On that basis, we analyzed a sample composed of fifty-five companies which were listed in the IBOVESPA index over in the first quarter of 2010. Of these twelve showed impairment and measured. The Data collection took place by means of obtaining the financial statements of the years 2008 and 2009 published on websites of CVM, BOVESPA and also sites of the twelve companies which made the disclosure. The results show that six companies failed to comply with the requirements of disclosure asked by the CPC-01. In the reports of the independent auditors there are not reservations about this, because the auditors only point a Financial Statement if the omission is relevant to these criteria and varies according to the volume of a company's operations, concluding that there is still asymmetry in the accounting information despite efforts to standardize accounting. The results indicate that the compliance with the requirements for disclosure for the impairment loss laid in the CPC-01 occurred in a partial way in the majority of the companies surveyed. Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: Contabilidade - Normas; Divulga????o de informa????es cont??beis; Auditoria; Ativos (Contabilidade); Accounting; Assets (Accounting); Disclosure in accounting; Auditing; Standards

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2011). A divulga????o da perda por impairment nas empresas brasileiras de capital aberto . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/482

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 divulga????o da perda por impairment nas empresas brasileiras de capital aberto .” 2011. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/482.

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 divulga????o da perda por impairment nas empresas brasileiras de capital aberto .” 2011. Web. 06 Mar 2021.

Vancouver:

author] [. A divulga????o da perda por impairment nas empresas brasileiras de capital aberto . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/482.

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 divulga????o da perda por impairment nas empresas brasileiras de capital aberto . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. Available from: http://132.0.0.61:8080/tede/handle/tede/482

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

10. [No author]. Valor de mercado e disclosure volunt??rio: estudo emp??rico em companhias listadas na BM&FBOVESPA .

Degree: 2013, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/516

► This study examined the relationship between the market value (measured by Tobin's Q) and voluntary disclosure economic, social and environmental sustainability reports of companies listed… (more)

Subjects/Keywords: Divulga????o de informa????es cont??beis; Empresas - Finan??as - Desempenho; Valor (Economia); Disclosure in accounting; Business enterprises - Finance; Value

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2013). Valor de mercado e disclosure volunt??rio: estudo emp??rico em companhias listadas na BM&FBOVESPA . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/516

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. “Valor de mercado e disclosure volunt??rio: estudo emp??rico em companhias listadas na BM&FBOVESPA .” 2013. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/516.

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. “Valor de mercado e disclosure volunt??rio: estudo emp??rico em companhias listadas na BM&FBOVESPA .” 2013. Web. 06 Mar 2021.

Vancouver:

author] [. Valor de mercado e disclosure volunt??rio: estudo emp??rico em companhias listadas na BM&FBOVESPA . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2013. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/516.

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

Council of Science Editors:

author] [. Valor de mercado e disclosure volunt??rio: estudo emp??rico em companhias listadas na BM&FBOVESPA . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2013. Available from: http://132.0.0.61:8080/tede/handle/tede/516

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

11. [No author]. Eixos tem??ticos abordados em pesquisas sobre a forma????o do professor universit??rio defendidas em programas de p??s-gradua????o em Ci??ncias Cont??beis no per??odo de 2009 a 2013 .

Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/744

► In order for the sum of the results of processes of scientific research or science to become effective, it is necessary to focus on its… (more)

Subjects/Keywords: Professores universit??rios ??? Forma????o. Ci??ncias Cont??beis ??? P??s-Gradua????o. Ci??ncias Cont??beis - Estudo e ensino (Superior).; College teachers - Training of. Accounting sciences - Graduate work. Accounting sciences - Study and teaching (Higher)

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2016). Eixos tem??ticos abordados em pesquisas sobre a forma????o do professor universit??rio defendidas em programas de p??s-gradua????o em Ci??ncias Cont??beis no per??odo de 2009 a 2013 . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/744

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. “Eixos tem??ticos abordados em pesquisas sobre a forma????o do professor universit??rio defendidas em programas de p??s-gradua????o em Ci??ncias Cont??beis no per??odo de 2009 a 2013 .” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/744.

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. “Eixos tem??ticos abordados em pesquisas sobre a forma????o do professor universit??rio defendidas em programas de p??s-gradua????o em Ci??ncias Cont??beis no per??odo de 2009 a 2013 .” 2016. Web. 06 Mar 2021.

Vancouver:

author] [. Eixos tem??ticos abordados em pesquisas sobre a forma????o do professor universit??rio defendidas em programas de p??s-gradua????o em Ci??ncias Cont??beis no per??odo de 2009 a 2013 . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2021 Mar 06]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/744.

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

Council of Science Editors:

author] [. Eixos tem??ticos abordados em pesquisas sobre a forma????o do professor universit??rio defendidas em programas de p??s-gradua????o em Ci??ncias Cont??beis no per??odo de 2009 a 2013 . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/744

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

12. [No author]. Forma????o e desenvolvimento profissional para uma pr??tica pedag??gica reflexiva na educa????o superior : casos de ensino na evidencia????o de saberes do professor que atua na gradua????o em Ci??ncias Cont??beis .

Degree: 2017, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/764

► This paper aims to study teaching cases reported by a professor of Accounting Sciences. To do so, it carried out an exploratory qualitative approach. The… (more)

▼ This paper aims to study teaching cases reported by a professor of Accounting Sciences. To do so, it carried out an exploratory qualitative approach. The data was collected in interviews with three teachers from public higher education institutions in Southeast Brazil, and was analyzed through content analysis method. The knowledge was identified in the case study "How to facilitate the learning of Cost Accounting for students who did not choose the Accounting career?", in witch is used: active methodologies; professional ethics; knowledge of the specific content and discipline; respect for student opinion; planning and evaluation of learning; reflection on teaching practice; background of contents; and theoretical-practical relation. The knowledge we can identify in the teaching case: "Formative assessment of the student in a constructive perspective" is about: evaluation of learning in the identification of advantages and difficulties of students and it's reflection in teaching practice; ethics and academic honesty; usage of tools and evaluation criteria for learning; new technologies in education; research of teaching practice; encouraging ethics and positive attitudes in students; and the use of reflection on teaching practice. The knowledge identified in the other teaching case called "Evaluation as an opportunity to develop professional ethics", is: use of ethics in teaching; academic honesty; encouragement of positive attitudes in students; and reflection on the teaching practice. We highlight the common knowledge of the three teaching cases: a) confronting ethical dilemmas in teaching; b) reflection on the teaching practice; c) use of evaluation to develop academic honesty, learning the contents and valuing the accounting profession. It is concluded that the identified knowledge comes from the knowledge of the discipline, the classroom practice, the institution of education where the teachers work, the coexistence with the peers and with the students, as well as of the personal, professional and academic trajectory experienced by teachers until then. Advisors/Committee Members: SLOMSKI, Vilma Geni (advisor), http://lattes.cnpq.br/4037547425398159 (advisor).

Subjects/Keywords: Forma????o profissional. Ci??ncias cont??beis - Estudo e ensino (Superior). Ensino superior - Estudo de casos. Ci??ncias cont??beis.; Occupational training. Accounting sciences - x Study and teaching (Higher). Higher education - Case studies. Accounting sciences.

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2017). Forma????o e desenvolvimento profissional para uma pr??tica pedag??gica reflexiva na educa????o superior : casos de ensino na evidencia????o de saberes do professor que atua na gradua????o em Ci??ncias Cont??beis . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/764

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. “Forma????o e desenvolvimento profissional para uma pr??tica pedag??gica reflexiva na educa????o superior : casos de ensino na evidencia????o de saberes do professor que atua na gradua????o em Ci??ncias Cont??beis .” 2017. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/764.

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. “Forma????o e desenvolvimento profissional para uma pr??tica pedag??gica reflexiva na educa????o superior : casos de ensino na evidencia????o de saberes do professor que atua na gradua????o em Ci??ncias Cont??beis .” 2017. Web. 06 Mar 2021.

Vancouver:

author] [. Forma????o e desenvolvimento profissional para uma pr??tica pedag??gica reflexiva na educa????o superior : casos de ensino na evidencia????o de saberes do professor que atua na gradua????o em Ci??ncias Cont??beis . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. [cited 2021 Mar 06]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/764.

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

Council of Science Editors:

author] [. Forma????o e desenvolvimento profissional para uma pr??tica pedag??gica reflexiva na educa????o superior : casos de ensino na evidencia????o de saberes do professor que atua na gradua????o em Ci??ncias Cont??beis . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/764

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

13. Francisco Bruno Pereira DiÃgenes. O que resta da identidade entre biopolÃtica e tanatopolÃtica em Giorgio Agamben.

Degree: Master, 2012, Universidade Federal do Ceará

URL: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=9838 ;

► A intenÃÃo da presente pesquisa Ã situar o pensamento polÃtico de Giorgio Agamben no horizonte que lhe dÃ maior sentido, a saber, o da biopolÃtica.… (more)

Subjects/Keywords: FILOSOFIA; Biopoder; Soberania; Estado de exceÃÃo; Vida nua; Direitos humanos; Campos; Biopotere; SovranitÃ; Stato di eccezione; Vita nuda; Diritti umani; Campi; Agamben,Giorgio,1942- .Homo sacer: o poder soberano e a vida nua I - CrÃtica e interpretaÃÃo; BiopolÃtica; CiÃncia polÃtica - Filosofia; Soberania; Vida; Direitos humanos

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

DiÃgenes, F. B. P. (2012). O que resta da identidade entre biopolÃtica e tanatopolÃtica em Giorgio Agamben. (Masters Thesis). Universidade Federal do Ceará. Retrieved from http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=9838 ;

Chicago Manual of Style (16^th Edition):

DiÃgenes, Francisco Bruno Pereira. “O que resta da identidade entre biopolÃtica e tanatopolÃtica em Giorgio Agamben.” 2012. Masters Thesis, Universidade Federal do Ceará. Accessed March 06, 2021. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=9838 ;.

MLA Handbook (7^th Edition):

DiÃgenes, Francisco Bruno Pereira. “O que resta da identidade entre biopolÃtica e tanatopolÃtica em Giorgio Agamben.” 2012. Web. 06 Mar 2021.

Vancouver:

DiÃgenes FBP. O que resta da identidade entre biopolÃtica e tanatopolÃtica em Giorgio Agamben. [Internet] [Masters thesis]. Universidade Federal do Ceará 2012. [cited 2021 Mar 06]. Available from: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=9838 ;.

Council of Science Editors:

DiÃgenes FBP. O que resta da identidade entre biopolÃtica e tanatopolÃtica em Giorgio Agamben. [Masters Thesis]. Universidade Federal do Ceará 2012. Available from: http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=9838 ;

14. [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

Record Details Similar Records Cite « Share

❌

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 March 06, 2021. 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. 06 Mar 2021.

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 2021 Mar 06]. 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

15. [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

❌

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 March 06, 2021. 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. 06 Mar 2021.

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 2021 Mar 06]. 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

16. [No author]. A proposta da nova lei de fal??ncias e os efeitos na atividade pericial cont??bil .

Degree: 2004, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/642

► The present research aims at identifying and analyzing the characteristics of the new Bankruptcy Law which shall produce significant effects to the forensic accounting activity.… (more)

▼ The present research aims at identifying and analyzing the characteristics of the new Bankruptcy Law which shall produce significant effects to the forensic accounting activity. First, definitions and concepts about expertise and accounting expertise are presented, followed by a description of the historical evolution of the Accounting Expertise in Brazil, from 'The Opening of the Harbors' in 1808 to present days. Then, it is presented the international references about bankruptcy legislation in three developed countries (The United States, Germany and France) and in two developing countries (Argentina and Mexico), identifying the pertinent similarities among them on the accounting expert job and the Brazilian bankrupt rules. Next a discussion on the published articles in the national press, since 2002, about the project of the new Bankruptcy Law, still to be approved in the National Congress, has been carried out. It is followed by reports about the concordats, bankruptcies and bankrupt crimes according to the current Bankruptcy Legislation. In relation to the new Bankruptcy Law, first, an analysis about the Bill No. 4.376/93 approved by the Federal Congress in October 15, 2003 is presented, followed by the analysis of the project that has replaced it in the Senate, named Bill of the Congress No 71 (Substitutive) of 2003, identifying, in both text, not clear and technically precise items that express unfavorable characteristics that shall produce significant effects to the accounting expert activity. Moreover, for the results of these analyses to become more significant, and to reach the proposed aim of this research, the opinions of the accounting experts, specially related to Bankruptcy and concordats were heard and considered, aiming at gathering data about the characteristics of the new Bankruptcy Law, that shall cause impact on the accounting expert activity. In this sense, the methodological approach used in the present research is characterized, concerning type, as a descriptive research; concerning strategy, it is characterized as an indirect documental field research and bibliographic research in texts which provide support to achieve the proposed aim. The research was carried out with the accounting experts listed in the database of the Associa????o dos Peritos Judiciais do Estado de S??o Paulo (APEJESP)'s site of 2004, February. 50% of the sample was randomly selected, but 18 subjects of the sample returned the questionnaires. The answers were analyzed according to the descriptive statistics, using frequency charts. Through the analysis, it was concluded that the legal items in the project of the new Bankruptcy Law, in a not consistent and favorable way, shall produce significant effects in the accounting expert activity. Advisors/Committee Members: Peleias, Ivam Ricardo (advisor), CPF:01402220812 (advisor), http://lattes.cnpq.br/1583907056732686 (advisor).

Subjects/Keywords: Fal??ncia - Legisla????o - Brasil; Per??cia cont??bil; Forensic accounting; Bankruptcy

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2004). A proposta da nova lei de fal??ncias e os efeitos na atividade pericial cont??bil . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/642

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 proposta da nova lei de fal??ncias e os efeitos na atividade pericial cont??bil .” 2004. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/642.

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 proposta da nova lei de fal??ncias e os efeitos na atividade pericial cont??bil .” 2004. Web. 06 Mar 2021.

Vancouver:

author] [. A proposta da nova lei de fal??ncias e os efeitos na atividade pericial cont??bil . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2004. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/642.

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 proposta da nova lei de fal??ncias e os efeitos na atividade pericial cont??bil . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2004. Available from: http://132.0.0.61:8080/tede/handle/tede/642

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

17. [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.

Record Details Similar Records Cite « Share

❌

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 March 06, 2021. 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. 06 Mar 2021.

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 2021 Mar 06]. 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

18. [No author]. Combina????o de neg??cios: divulga????o no mercado de capitais brasileiro .

Degree: 2017, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/754

► The objetive of this work was to analyze which motivating factors could positively be associated with the level of disclosure of business combination in Brazilian… (more)

▼ The objetive of this work was to analyze which motivating factors could positively be associated with the level of disclosure of business combination in Brazilian public companies that trade in S??o Paulo city stock exchange (B3). To fulfill such aim, it was developed a Business Combination index ??? INDCOMBADAPT, based on Nakayama & Salotti (2014) and Shalev (2009) researches. Instead of developing a disclosure index based on a checklist model, described by the technical pronouncement CPC 15 - Business Combinations as mandatory, in this research, some itens (subcategories) that could be repetitive were removed. Therefore, it was considered only information about one relevante criterion, that is, if missing, could cause problems to understand the procedure On the basis of previous researches, we selected factors that could positively impact the level of disclosure of business combination. We analyzed: companies?? size, listing segment in B3, subjection to regulatory agencies, free float shares, internationalization, audit firms, bond issuance, performance and indebtedness. We investigated the annual financial statements of 2015, from Brazilian companies that trade in S??o Paulo city stock exchange (B3), which described information concerning business combinations in these statements. We identified 28 acquirer companies involved in 53 procedures characterized as combinations, according to IFRS 03 (CPC-15 R1). In the studied period, the business combination disclosure index was 0,4082 (maximum 0,8095, and minimum 0,0479), indicating low disclosure level. Positive correlations concerning the combination index for the variable Indebteness were found. Moreover, after the regression analyzis the only conformed hyphotesis was that there is a positive relationship among financial statements audited by big audit firms and the level of disclosure of business combination. This confirms the works of Taplin, Zhao, & Brown (2014), Nakayama (2012) and Murcia (2009). Advisors/Committee Members: WEFFORT, Elionor Farah Jreige (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Empresas ??? Fus??o e incorpora????o. Empresas brasileiras. Mercado de capitais. ??gio ??? Opera????es financeiras. Divulga????o de informa????es cont??beis; Consolidation and merger of corporations. Corporations, Brazilian. Capital market. Goodwill (Financial transactions). Disclosure in accounting.

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2017). Combina????o de neg??cios: divulga????o no mercado de capitais brasileiro . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/754

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. “Combina????o de neg??cios: divulga????o no mercado de capitais brasileiro .” 2017. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/754.

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. “Combina????o de neg??cios: divulga????o no mercado de capitais brasileiro .” 2017. Web. 06 Mar 2021.

Vancouver:

author] [. Combina????o de neg??cios: divulga????o no mercado de capitais brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. [cited 2021 Mar 06]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/754.

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

Council of Science Editors:

author] [. Combina????o de neg??cios: divulga????o no mercado de capitais brasileiro . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/754

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

19. [No author]. O processo de comunica????o pericial judicial cont??bil : abordagem em rela????o aos ru??dos .

Degree: 2006, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/431

► The general objective of that work is to identify if there are noises to commit the process of the communication accounting judicial pericial. For so… (more)

Subjects/Keywords: Per??cia cont??bil; Contabilidade - Laudos periciais; Comunica????o escrita; Accounting - Expert reports; Written communication; Forensic accounting

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2006). O processo de comunica????o pericial judicial cont??bil : abordagem em rela????o aos ru??dos . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/431

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 processo de comunica????o pericial judicial cont??bil : abordagem em rela????o aos ru??dos .” 2006. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/431.

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 processo de comunica????o pericial judicial cont??bil : abordagem em rela????o aos ru??dos .” 2006. Web. 06 Mar 2021.

Vancouver:

author] [. O processo de comunica????o pericial judicial cont??bil : abordagem em rela????o aos ru??dos . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/431.

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 processo de comunica????o pericial judicial cont??bil : abordagem em rela????o aos ru??dos . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. Available from: http://132.0.0.61:8080/tede/handle/tede/431

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

20. [No author]. A relev??ncia das informa????es cont??beis com a ado????o das normas internacionais: uma an??lise das empresas listadas no Brasil .

Degree: 2012, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/498

► The study of the relevance of accounting information has come to prominence with the development of capital markets and the pursuit of timely information, quality… (more)

▼ The study of the relevance of accounting information has come to prominence with the development of capital markets and the pursuit of timely information, quality and which are able to influence its users. As relevant accounting information, this essay adopts the concept of quality that the information owns to influence prices in the capital markets. Taking advantage of the timely convergence of brazilian accounting standards to IFRS (International Financial Reports Standards), this study aimed to determine whether the adoption of international accounting standards (IFRS) affected the relevance of accounting information of non-financial companies listed in Brazil and whether there are differences in the relevance of accounting information among the published statement sunder IFRS on a voluntary and compulsory way. The first objective examined whether there were differences in the relevance of the information through an analysis of ordinary least squares (OLS) of the financial statements of 2009 prepared in BR GAAP and IFRS, and through the analysis of panel data from the annual financial statements period 2005 to 2010. The second objective of the analysis used panel data from annual financial statements for the period 2005 to 2010, and considered as those published in voluntary IFRS for prior periods to fiscal the year of 2010. All analyzes used models of Ohlson (1995) and Barth, Cram and Nelson (2001). The models were used as dependent variables price (P) and stock returns (RET), however the results were suitable only to the dependent variable (P). The analysis indicated that there are differences in the relevance of the information of non-financial companies listed in Brazil, on its financial statements prepared in BR GAAP and IFRS. The analysis of the model of Ohlson (1995) in OLS and panel data confirmed this difference and pointed to the financial statements prepared under IFRS as the major importance. The model of Barth, Cram and Nelson (2001) in OLS also revealed differences in the relevance of the information prepared in BR GAAP and IFRS, but pointed to statements in BR GAAP as the major importance. The model of Barth, Cram and Nelson (2001) on panel data found no differences in the relevance of accounting information between BR GAAP and IFRS standards. The second objective, the results indicate that there are no differences in the relevance of accounting information between the statements prepared under IFRS on a mandatory or voluntary way, from non-financial companies listed in Brazil Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), CPF:14773512806 (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Informa????o cont??bil - Teoria da contabilidade; Relev??ncia; IFRS; BR GAAP; Mercado de capitais - Brasil; Contabilidade financeira; Accounting information - Theory of accounting; Relevance, IFRS, BR GAAP; Capital markets - Brazil; Financial accounting

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2012). A relev??ncia das informa????es cont??beis com a ado????o das normas internacionais: uma an??lise das empresas listadas no Brasil . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/498

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 das informa????es cont??beis com a ado????o das normas internacionais: uma an??lise das empresas listadas no Brasil .” 2012. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/498.

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 das informa????es cont??beis com a ado????o das normas internacionais: uma an??lise das empresas listadas no Brasil .” 2012. Web. 06 Mar 2021.

Vancouver:

author] [. A relev??ncia das informa????es cont??beis com a ado????o das normas internacionais: uma an??lise das empresas listadas no Brasil . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/498.

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 das informa????es cont??beis com a ado????o das normas internacionais: uma an??lise das empresas listadas no Brasil . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. Available from: http://132.0.0.61:8080/tede/handle/tede/498

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

University College Cork

21. Ó Buachalla, Thaddeus. An túrscéal iar-nua-aoiseach sa Ghaeilge.

Degree: 2015, University College Cork

URL: http://hdl.handle.net/10468/2128

► Is éard atá curtha romham agam sa tráchtas seo ná an t-úrscéal iar-nua-aoiseach sa Ghaeilge a phlé; chun aitheantas a thabhairt don seánra mar rud… (more)

▼ Is éard atá curtha romham agam sa tráchtas seo ná an t-úrscéal iar-nua-aoiseach sa Ghaeilge a phlé; chun aitheantas a thabhairt don seánra mar rud ar leith; chun a fhréamhacha a aimsiú agus a thréithe sainiúla a léiriú. Féachaim anseo lena léiriú go bhfuil baint shainiúil ag an úrscéal iar-nua-aoiseach sa Ghaeilge le stair shochteangeolaíoch agus liteartha na hÉireann. Chruthaigh scríbhneoirí Béarla na hÉireann, ar nós Joyce, Beckett agus Flann O’Brien (Brian Ó Nualláin), cur chuige liteartha a raibh toradh ollmhór aige ar chúrsaí liteartha an domhain – go háirithe sa chomhthéacs (iar)-nua-aoiseach. Léireoidh mé gur tháinig an cur chuige seo chun cinn de bharr an choibhnis shainiúil atá ag muintir na hÉireann le teanga – coibhneas atá ginte i nguagacht faoin rud is teanga féin ann. Áitím gur eascair an ghuagacht seo as an athrú stádais – ó phríomhtheanga go mionteanga – a tharla don Ghaeilge. Áitím gur cruthaíodh feasacht ar fholús i bhféiniúlacht na tíre nuair a tharla an t-athrú sin agus go raibh tionchar ag an bhfeasacht seo ar litríocht na hÉireann – idir Ghaeilge agus Bhéarla. Is minic a fhéachann an túrscéal iar-nua-aoiseach, i ngach teanga ina gcleachtar a leithéid, le staidéar a dhéanamh ar na slite ina gcruthaítear brí sa saol trí theanga agus trí reacaireacht. Murab ionann is a mbíonn i gceist san úrscéal ‘traidisiúnta’ – an t-úrscéal ‘réadach’ mar a tuigtear leis – glacann iar-nua-aoiseachas leis go bhfuil solúbthacht agus saorgacht i ngach léiriú ar an mbrí seo. Léiríonn na húrscéalta atá faoi chaibidil sa tráchtas seo an-doimhneacht liteartha. Is saothair fhéinchomhfhiosacha agus mheitificseanúla iad a thaispeánann éiginnteacht i leith brí absalóidigh. Oibríonn siad mar léiriú ar fheidhm na teanga sa saol agus ar na slite ina gcruthaíonn gach reacaireacht a fírinne féin. Cé gur tréithe iar-nua-aoiseacha iad siúd, is tréithe iad chomh maith a bhaineann le stádas na mionteanga. Advisors/Committee Members: Riggs, Pádraigín.

Subjects/Keywords: Iar-nua-aoiseachas; An túrscéal sa Ghaeilge

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

Ó Buachalla, T. (2015). An túrscéal iar-nua-aoiseach sa Ghaeilge. (Thesis). University College Cork. Retrieved from http://hdl.handle.net/10468/2128

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):

Ó Buachalla, Thaddeus. “An túrscéal iar-nua-aoiseach sa Ghaeilge.” 2015. Thesis, University College Cork. Accessed March 06, 2021. http://hdl.handle.net/10468/2128.

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

MLA Handbook (7^th Edition):

Ó Buachalla, Thaddeus. “An túrscéal iar-nua-aoiseach sa Ghaeilge.” 2015. Web. 06 Mar 2021.

Vancouver:

Ó Buachalla T. An túrscéal iar-nua-aoiseach sa Ghaeilge. [Internet] [Thesis]. University College Cork; 2015. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/10468/2128.

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

Council of Science Editors:

Ó Buachalla T. An túrscéal iar-nua-aoiseach sa Ghaeilge. [Thesis]. University College Cork; 2015. Available from: http://hdl.handle.net/10468/2128

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

22. [No author]. O assistente t??cnico contador em per??cias sobre mat??ria patrimonial: percep????o de um grupo de advogados .

Degree: 2014, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/539

► There are usually three accountants involved in accounting expert inspections in the court: one court expert, that is appointed by the judge, and two appointed… (more)

▼ There are usually three accountants involved in accounting expert inspections in the court: one court expert, that is appointed by the judge, and two appointed accountant experts, that are appointed by the plaintiff or defendant; however, when the accounting literature addresses the experts, it approaches the profile and the work regarding the court expert and it omits appointed experts even they being the majority in number of professionals involved. Also regarding extrajudicial expert inspections, mainly, in arbitration procedures, the literature is scarce and mentions little about the role of the appointed expert. In this context, the present work tries to understand the following question: What is the perception of a group of lawyers about the profile and the acting of an expert accountant appointed by the plaintiff or defendant? This question is aimed at identifying and describing how this group of lawyers, one of the main users of experts appointed by the plaintiff or defendant services, sees the accountants as appointed expert, before, during and after the execution of the expert inspection. It is also aimed at identifying the characteristics that accountants need to have to act well in this area. To meet this objective, an exploratory and descriptive research was carried out using semi structured interviews with a group of four lawyers. The interviews indicated that the lawyers understand that the accounting experts appointed by the the plaintiff or defendant have an essential role in carrying out technical accounting issues in legal or arbitration processes. They recognize them as partners that work before, during and after the actual expert inspection phase, as well as that the accountants, when performing this function, need to have deep knowledge of the technical issue in discussion and, among other characteristics, need to have extremely developed oral and written communication skills, because in accounting issues they are usually the communication channel of the party with the other procedural players, mainly judges, arbitrators, court experts and experts appointed by the opposing party. Advisors/Committee Members: Peleias, Ivam Ricardo (advisor), CPF:01402220812 (advisor), http://lattes.cnpq.br/1583907056732686 (advisor).

Subjects/Keywords: Per??cia cont??bil; Contabilidade; Contadores; Forensic accounting; Accounting; Accountants

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2014). O assistente t??cnico contador em per??cias sobre mat??ria patrimonial: percep????o de um grupo de advogados . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/539

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 assistente t??cnico contador em per??cias sobre mat??ria patrimonial: percep????o de um grupo de advogados .” 2014. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/539.

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 assistente t??cnico contador em per??cias sobre mat??ria patrimonial: percep????o de um grupo de advogados .” 2014. Web. 06 Mar 2021.

Vancouver:

author] [. O assistente t??cnico contador em per??cias sobre mat??ria patrimonial: percep????o de um grupo de advogados . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/539.

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 assistente t??cnico contador em per??cias sobre mat??ria patrimonial: percep????o de um grupo de advogados . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. Available from: http://132.0.0.61:8080/tede/handle/tede/539

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

23. Michelle Ferret Badiali. Marias : biopolítica, vida nua e resiliência.

Degree: 2009, Universidade Federal do Rio Grande do Norte

URL: http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=3829

► A partir da narrativa de vida de três mulheres, Maria Firmino (moradora de rua), Maria José (moradora de um hospital psiquiátrico) e Maria de La… (more)

Subjects/Keywords: Vida nua; Biopolítica; Resiliência; CIENCIAS SOCIAIS; Naked life; Biopolitics; Resiliences

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

Badiali, M. F. (2009). Marias : biopolítica, vida nua e resiliência. (Thesis). Universidade Federal do Rio Grande do Norte. Retrieved from http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=3829

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):

Badiali, Michelle Ferret. “Marias : biopolítica, vida nua e resiliência.” 2009. Thesis, Universidade Federal do Rio Grande do Norte. Accessed March 06, 2021. http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=3829.

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

MLA Handbook (7^th Edition):

Badiali, Michelle Ferret. “Marias : biopolítica, vida nua e resiliência.” 2009. Web. 06 Mar 2021.

Vancouver:

Badiali MF. Marias : biopolítica, vida nua e resiliência. [Internet] [Thesis]. Universidade Federal do Rio Grande do Norte; 2009. [cited 2021 Mar 06]. Available from: http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=3829.

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

Council of Science Editors:

Badiali MF. Marias : biopolítica, vida nua e resiliência. [Thesis]. Universidade Federal do Rio Grande do Norte; 2009. Available from: http://bdtd.bczm.ufrn.br/tedesimplificado//tde_busca/arquivo.php?codArquivo=3829

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

Universidade do Rio Grande do Norte

24. Souza, Danigui Renigui Martins de. A biopolítica em Giorgio Agamben: estado de exceção, poder soberano, vida nua e campo .

Degree: 2017, Universidade do Rio Grande do Norte

URL: http://repositorio.ufrn.br/handle/123456789/22594

► The concept of biopolitics is a rich instrument of analysis and interpretation of the logic of power, the genealogy of government and the meaning of… (more)

Subjects/Keywords: Biopolítica; Agamben; Poder soberano; Exceção; Vida nua; Campo

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

Souza, D. R. M. d. (2017). A biopolítica em Giorgio Agamben: estado de exceção, poder soberano, vida nua e campo . (Masters Thesis). Universidade do Rio Grande do Norte. Retrieved from http://repositorio.ufrn.br/handle/123456789/22594

Chicago Manual of Style (16^th Edition):

Souza, Danigui Renigui Martins de. “A biopolítica em Giorgio Agamben: estado de exceção, poder soberano, vida nua e campo .” 2017. Masters Thesis, Universidade do Rio Grande do Norte. Accessed March 06, 2021. http://repositorio.ufrn.br/handle/123456789/22594.

MLA Handbook (7^th Edition):

Souza, Danigui Renigui Martins de. “A biopolítica em Giorgio Agamben: estado de exceção, poder soberano, vida nua e campo .” 2017. Web. 06 Mar 2021.

Vancouver:

Souza DRMd. A biopolítica em Giorgio Agamben: estado de exceção, poder soberano, vida nua e campo . [Internet] [Masters thesis]. Universidade do Rio Grande do Norte; 2017. [cited 2021 Mar 06]. Available from: http://repositorio.ufrn.br/handle/123456789/22594.

Council of Science Editors:

Souza DRMd. A biopolítica em Giorgio Agamben: estado de exceção, poder soberano, vida nua e campo . [Masters Thesis]. Universidade do Rio Grande do Norte; 2017. Available from: http://repositorio.ufrn.br/handle/123456789/22594

Universidade do Rio Grande do Norte

25. Badiali, Michelle Ferret. Marias : biopolítica, vida nua e resiliência .

Degree: 2009, Universidade do Rio Grande do Norte

URL: http://repositorio.ufrn.br/handle/123456789/13613

► Taking the narrative of life of three women (homeless), Maria José (residente of a psychiatric hospital) and Maria de La Luz Cervantes (fictional character of… (more)

Subjects/Keywords: Vida nua; Biopolítica; Resiliência; Naked life; Biopolitics; Resiliences

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

Badiali, M. F. (2009). Marias : biopolítica, vida nua e resiliência . (Masters Thesis). Universidade do Rio Grande do Norte. Retrieved from http://repositorio.ufrn.br/handle/123456789/13613

Chicago Manual of Style (16^th Edition):

Badiali, Michelle Ferret. “Marias : biopolítica, vida nua e resiliência .” 2009. Masters Thesis, Universidade do Rio Grande do Norte. Accessed March 06, 2021. http://repositorio.ufrn.br/handle/123456789/13613.

MLA Handbook (7^th Edition):

Badiali, Michelle Ferret. “Marias : biopolítica, vida nua e resiliência .” 2009. Web. 06 Mar 2021.

Vancouver:

Badiali MF. Marias : biopolítica, vida nua e resiliência . [Internet] [Masters thesis]. Universidade do Rio Grande do Norte; 2009. [cited 2021 Mar 06]. Available from: http://repositorio.ufrn.br/handle/123456789/13613.

Council of Science Editors:

Badiali MF. Marias : biopolítica, vida nua e resiliência . [Masters Thesis]. Universidade do Rio Grande do Norte; 2009. Available from: http://repositorio.ufrn.br/handle/123456789/13613

Universidade do Rio Grande do Norte

26. Badiali, Michelle Ferret. Marias : biopolítica, vida nua e resiliência .

Degree: 2009, Universidade do Rio Grande do Norte

URL: http://repositorio.ufrn.br/handle/123456789/13613

► Taking the narrative of life of three women (homeless), Maria José (residente of a psychiatric hospital) and Maria de La Luz Cervantes (fictional character of… (more)

Subjects/Keywords: Vida nua; Biopolítica; Resiliência; Naked life; Biopolitics; Resiliences

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

Badiali, M. F. (2009). Marias : biopolítica, vida nua e resiliência . (Thesis). Universidade do Rio Grande do Norte. Retrieved from http://repositorio.ufrn.br/handle/123456789/13613

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):

Badiali, Michelle Ferret. “Marias : biopolítica, vida nua e resiliência .” 2009. Thesis, Universidade do Rio Grande do Norte. Accessed March 06, 2021. http://repositorio.ufrn.br/handle/123456789/13613.

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

MLA Handbook (7^th Edition):

Badiali, Michelle Ferret. “Marias : biopolítica, vida nua e resiliência .” 2009. Web. 06 Mar 2021.

Vancouver:

Badiali MF. Marias : biopolítica, vida nua e resiliência . [Internet] [Thesis]. Universidade do Rio Grande do Norte; 2009. [cited 2021 Mar 06]. Available from: http://repositorio.ufrn.br/handle/123456789/13613.

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

Council of Science Editors:

Badiali MF. Marias : biopolítica, vida nua e resiliência . [Thesis]. Universidade do Rio Grande do Norte; 2009. Available from: http://repositorio.ufrn.br/handle/123456789/13613

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

27. NIC CH?RTHAIGH, DEIRDRE. Bodach an Ch?ta Lachtna: eagr?n nua.

Degree: School of Lang, Lit. & Cultural Studies. Discipline of Irish, 2019, Trinity College Dublin

URL: http://hdl.handle.net/2262/89507

► T? pr?s na Nua-Ghaeilge Moiche (c. 1200?1650) ar na r?ims? is l? de litr?ocht na Gaeilge a nd?antar staid?ar n? pl? orthu. Pr?omhaidhm an tr?chtais… (more)

Subjects/Keywords: Bodach an Ch?ta Lachtna; Nua-Ghaeilge Moiche

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

NIC CH?RTHAIGH, D. (2019). Bodach an Ch?ta Lachtna: eagr?n nua. (Thesis). Trinity College Dublin. Retrieved from http://hdl.handle.net/2262/89507

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):

NIC CH?RTHAIGH, DEIRDRE. “Bodach an Ch?ta Lachtna: eagr?n nua.” 2019. Thesis, Trinity College Dublin. Accessed March 06, 2021. http://hdl.handle.net/2262/89507.

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

MLA Handbook (7^th Edition):

NIC CH?RTHAIGH, DEIRDRE. “Bodach an Ch?ta Lachtna: eagr?n nua.” 2019. Web. 06 Mar 2021.

Vancouver:

NIC CH?RTHAIGH D. Bodach an Ch?ta Lachtna: eagr?n nua. [Internet] [Thesis]. Trinity College Dublin; 2019. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/2262/89507.

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

Council of Science Editors:

NIC CH?RTHAIGH D. Bodach an Ch?ta Lachtna: eagr?n nua. [Thesis]. Trinity College Dublin; 2019. Available from: http://hdl.handle.net/2262/89507

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

28. [No author]. An??lise das condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na Grande S??o Paulo .

Degree: 2008, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/429

► Forensic Accounting is an option of professional career for future Accountants. It was determined by the Brazilian Resolution CNE/ CES N. 1012004 that the accounting… (more)

▼ Forensic Accounting is an option of professional career for future Accountants. It was determined by the Brazilian Resolution CNE/ CES N. 1012004 that the accounting students should be able to interact with the real context. Therefore, the courses should offer qualified professors to teach all the disciplines from the Accounting Course, and Forensic Accounting is also included. Considering this context, the aim of this research was to identify and analyze the teaching conditions of how the discipline Forensic Accounting is taught in Accounting Courses in S??o Paulo city. It was analyzed the teaching conditions and obtained the perceptions from coordinators of the courses concerning Forensic Accounting in two different groups: the first grouped 7 out of the 10 best ranked Accounting courses, according to ENADE 2006 - a Brazilian test that aims to analyze the teaching conditions at Brazilian Universities - and the second grouped 10 random courses, chosen because of accessibility. Some research techniques were applied in this work, as the bibliographical, documental, the analysis of content to evaluate the obtained description of the disciplines, as well as the combination of descriptive statistics and multidimensional scaling for the data collected through questionnaires. The analysis of the descriptions showed that the best ranked courses give more attention to all the content in the description, to the variation in the teaching strategies, to specific blocks of content and to the range of evaluation criteria. The analysis of the coordinators from the other universities indicated that, in such universities, there is a more constant change of course coordinators and an agreement that the offered contents are related to the aims of the course. The results obtained from the questionnaires showed that, within each university, the subjects from 3 of the best ranked universities and from 3 of the other random universities have similar views relating the dimensions "general aspects of the disciplines" and "extra activities". However, there is no agreement between the 2 distinct groups and the dimensions. It was also verified that the subjects classified into the categories "professor" and "coordinator" have different views concerning the already mentioned "general aspects of the disciplines" and "extra activities". Advisors/Committee Members: Peleias, Ivam Ricardo (advisor), CPF:01402220812 (advisor), http://lattes.cnpq.br/1583907056732686 (advisor).

Subjects/Keywords: Per??cia cont??bil - Estudo e ensino (Superior); Forensic accounting - Study and teaching (Higher)

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2008). An??lise das condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na Grande S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/429

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. “An??lise das condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na Grande S??o Paulo .” 2008. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://132.0.0.61:8080/tede/handle/tede/429.

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. “An??lise das condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na Grande S??o Paulo .” 2008. Web. 06 Mar 2021.

Vancouver:

author] [. An??lise das condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na Grande S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. [cited 2021 Mar 06]. Available from: http://132.0.0.61:8080/tede/handle/tede/429.

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

Council of Science Editors:

author] [. An??lise das condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na Grande S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. Available from: http://132.0.0.61:8080/tede/handle/tede/429

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

29. [No author]. Contribui????es do Laudo Pericial Cont??bil na forma????o do convencimento do juiz: pesquisas com processos c??veis na comarca de S??o Paulo .

Degree: 2017, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/775

► In order to safeguard civil rights, the citizens require State intervention to enforce the law in the composition of controversies. Justice applies the Civil Procedure… (more)

Subjects/Keywords: Laudos periciais - Contabilidade. Per??cia cont??bil - Contabilidade. Ju??zes - Decis??es.

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

author], [. (2017). Contribui????es do Laudo Pericial Cont??bil na forma????o do convencimento do juiz: pesquisas com processos c??veis na comarca de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/775

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. “Contribui????es do Laudo Pericial Cont??bil na forma????o do convencimento do juiz: pesquisas com processos c??veis na comarca de S??o Paulo .” 2017. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed March 06, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/775.

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. “Contribui????es do Laudo Pericial Cont??bil na forma????o do convencimento do juiz: pesquisas com processos c??veis na comarca de S??o Paulo .” 2017. Web. 06 Mar 2021.

Vancouver:

author] [. Contribui????es do Laudo Pericial Cont??bil na forma????o do convencimento do juiz: pesquisas com processos c??veis na comarca de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. [cited 2021 Mar 06]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/775.

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

Council of Science Editors:

author] [. Contribui????es do Laudo Pericial Cont??bil na forma????o do convencimento do juiz: pesquisas com processos c??veis na comarca de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/775

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

30. Borges, Egor Vasco [UNESP]. A polícia e a construção do homem novo na formação do estado-nação em Moçambique (1975-1990).

Degree: 2017, Universidade Estadual Paulista

URL: http://hdl.handle.net/11449/150289

►

A presente pesquisa teve como objetivo compreender o processo de construção da nação pós-colonial moçambicana tendo como base os discursos sobre o homem novo e… (more)

▼

A presente pesquisa teve como objetivo compreender o processo de construção da nação pós-colonial moçambicana tendo como base os discursos sobre o homem novo e o inimigo que desencadearam um policiamento, formal e informal, centrado na retirada forçada de uma parcela da população para os campos de reeducação. O policiamento praticado pela policia pós-revolucionaria em Moçambique e as demais forças populares civis e partidarizadas não deram lugar a um novo tipo de relação entre as comunidades étnicas nativas e as autoridades estatais pós-coloniais. O que ocorreu foi um movimento de perseguição continua de certos nativos que não se encaixaram ao modelo de cidadão a quem se direcionou toda a violência estatal. Para a compreensão dessa realidade optou-se, metodologicamente, pela revisão da literatura, análise documental com recurso a comparação uma vez que eventos semelhantes em situações pós-revolucionarias ou pós-coloniais tiveram lugar em diversos países do mundo. Embora tenhamos fixado uma temporalidade para analise se verificou que um longo processo de segregação, de produção da vida nua, de retirada de direitos, de condicionamento a cidadania se manteve desde o tempo colonial. Assim sendo, as instituições repressivas, estatais ou não, foram ajustadas e mantidas sobre outros formatos sem, necessariamente, suspender esse processo violento contra um grupo especifico de nativos. Como em qualquer outro processo de construção da unidade e identidade nacional baseados na essencialização de um tipo ideal de cidadão culminou-se com massacres. Portanto, um numero significativo de civis inocentes passam a ser incluídos pelas margens com a suposição de reeduca-los ou converte-los em cidadãos moçambicanos descolonizados e sujeitos de direito. Porém, o processo de reeducação nos campos não dá indicações de termino e os deportados ficam entregues a sua própria sorte e as decisões aleatórias dos policiais o que propiciou um novo processo de violência contra as instituições de vigilância e de repressão. Nesse contexto, é a policia e os campos de reeducação que fundam a sociedade moçambicana pós-colonial através da segregação inclusiva e da inclusão marginalizante dos inimigos. É da relação repressiva entre a policia e os inimigos que se pretendeu constituir os homens novos, os cidadãos moçambicanos destribalizados, descolonizados.

This research is aimed at understanding the process of building the postcolonial Mozambican nation based on the speech about the new man and the enemy that initiated a formal and informal police station centered on an evicted population’s piece of land, who later were driven to the re-education fields. The police practices undertaken by the post-revolutionary police force in Mozambique and the other popular civilian and partisan forces did not give space to a new form of relationship between native ethnic communities and post-colonial state authorities. What happened was a continuous tracking movement of certain natives that did not abide by the model of citizen, upon which the entire state violence…

Advisors/Committee Members: Souza, Luís Antonio Francisco [UNESP], Universidade Estadual Paulista (UNESP).

Subjects/Keywords: Polícia e policiamento; Soberano e vida nua; Estado-nação e comunidade nacional

Record Details Similar Records Cite « Share

❌

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

APA (6^th Edition):

Borges, E. V. [. (2017). A polícia e a construção do homem novo na formação do estado-nação em Moçambique (1975-1990). (Thesis). Universidade Estadual Paulista. Retrieved from http://hdl.handle.net/11449/150289

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):

Borges, Egor Vasco [UNESP]. “A polícia e a construção do homem novo na formação do estado-nação em Moçambique (1975-1990).” 2017. Thesis, Universidade Estadual Paulista. Accessed March 06, 2021. http://hdl.handle.net/11449/150289.

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

MLA Handbook (7^th Edition):

Borges, Egor Vasco [UNESP]. “A polícia e a construção do homem novo na formação do estado-nação em Moçambique (1975-1990).” 2017. Web. 06 Mar 2021.

Vancouver:

Borges EV[. A polícia e a construção do homem novo na formação do estado-nação em Moçambique (1975-1990). [Internet] [Thesis]. Universidade Estadual Paulista; 2017. [cited 2021 Mar 06]. Available from: http://hdl.handle.net/11449/150289.

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

Council of Science Editors:

Borges EV[. A polícia e a construção do homem novo na formação do estado-nação em Moçambique (1975-1990). [Thesis]. Universidade Estadual Paulista; 2017. Available from: http://hdl.handle.net/11449/150289

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

		in
And / Or
		in
And / Or
		in
And / Or
		in

Open Access Theses and Dissertations