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You searched for subject:(Patrim nio). Showing records 1 – 3 of 3 total matches.

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1. [No author]. Impacto no ativo imobilizado em raz??o da converg??ncia dos padr??es internacionais de Contabilidade aplicada ao Setor P??blico: uma pesquisa-a????o na C??mara Municipal de Santa B??rbara D???Oeste .

Degree: 2015, Fundação Escola de Comércio Álvares Penteado

Accounting applied to the public sector in Brazil is being elevated to a new level, through convergence to international standards. This convergence process in the public sector has as objective the adoption of IPSAS (International Public Sector Accounting). From this process was rescued in the Brazilian public sector the focus on patrimony, which made possible the introduction of new accounting procedures of the asset, such as revaluation decrease in recoverable value (impairment) and depreciation. Therefore, the present research aimed to analyze the impact on fixed assets of the city of Santa B??rbara D'oeste, due to the adoption of international standards. The methodology used was the action research, where we sought to perform procedures for the initial evaluation of the fixed assets of the city, due to the adoption of new accounting standards. The data was collected from the asset management system. To start the analysis of the fixed assets, there was the need of some items that did not meet the criteria for assets. Giving progress in the analysis were defined the life and the residual value of each of the fixed assets account group. Passing finally for the initial assessment process of fixed assets through market research, were later identified the existence of goods with nominal values very underestimated. As a result, one can consider that the situation problem and the overall objective of this work has been achieved, since through the involvement of the researcher and the commission of public employees in this research were demonstrated the impact on fixed assets of the city due to the convergence to international standards. In general it was found that the Liquid Asset was reduced and the Fixed Assets increased. In addition, could be identified several particularities involving the permanent assets of the public sector, due to the budget focus, such as the lack of registration of assets, assets that should not be registered and assets under or overvalued. Advisors/Committee Members: Pereira, Anisio Candido (advisor), http://lattes.cnpq.br/5798574967417360 (advisor).

Subjects/Keywords: Ativo imobilizado. Contabilidade ??? Normas. Patrim??nio.; Permanent assets. Accounting - Standards. Personal property.

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

APA (6th Edition):

author], [. (2015). Impacto no ativo imobilizado em raz??o da converg??ncia dos padr??es internacionais de Contabilidade aplicada ao Setor P??blico: uma pesquisa-a????o na C??mara Municipal de Santa B??rbara D???Oeste . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/667

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

Chicago Manual of Style (16th Edition):

author], [No. “Impacto no ativo imobilizado em raz??o da converg??ncia dos padr??es internacionais de Contabilidade aplicada ao Setor P??blico: uma pesquisa-a????o na C??mara Municipal de Santa B??rbara D???Oeste .” 2015. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed May 27, 2019. http://tede.fecap.br:8080/jspui/handle/tede/667.

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

MLA Handbook (7th Edition):

author], [No. “Impacto no ativo imobilizado em raz??o da converg??ncia dos padr??es internacionais de Contabilidade aplicada ao Setor P??blico: uma pesquisa-a????o na C??mara Municipal de Santa B??rbara D???Oeste .” 2015. Web. 27 May 2019.

Vancouver:

author] [. Impacto no ativo imobilizado em raz??o da converg??ncia dos padr??es internacionais de Contabilidade aplicada ao Setor P??blico: uma pesquisa-a????o na C??mara Municipal de Santa B??rbara D???Oeste . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2015. [cited 2019 May 27]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/667.

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

Council of Science Editors:

author] [. Impacto no ativo imobilizado em raz??o da converg??ncia dos padr??es internacionais de Contabilidade aplicada ao Setor P??blico: uma pesquisa-a????o na C??mara Municipal de Santa B??rbara D???Oeste . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2015. Available from: http://tede.fecap.br:8080/jspui/handle/tede/667

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

2. [No author]. Desempenho de carteiras de a????es selecionadas pelo uso do ROE entre 2008 e 2013 .

Degree: 2014, Fundação Escola de Comércio Álvares Penteado

The stock market in Brazil had a great evolution in the participation of small investors from the currency stabilization and the ease of access to information of public companies using home brokers and the internet . The ease of access and interest by retail investors brought a need for better preparation and understanding of the mechanisms involved in these investments . The preparation of this public suggests the need for a greater amount of technical information in order to assist them in making decisions . These new investors without a proper preparation and a high level of good technical information possibly present weakness in facing financial crises like the 2008 . Moreover , the Bovespa index is comprised largely of commodity companies , there is seen a strong influence of performance concentrated in a few very large companies that are Petrobras , Vale and some banks . For the best view of the market , BM & FBovespa own set of comparative indicators such as: Bovespa Index , the IBrX50 the large Mid Cap , Small Cap , sector indices among others . In general , the indexes are formed having as a criterion only its liquidity and turnover , balance sheet does not include criteria or shareholder return . This methodology led Dow to rethink their criteria for inclusion of companies in such indices . She has revised its classification criteria , including for example, the value of the shares that will be in effect in 2014 , yet no performance criterion in firms' balance sheets was considered . This work , in turn , evaluates asset portfolios formed by companies participating Indexes IBrX50 , large Mid Cap and Small Cap and have higher ROE - Return on Equity . Thus , it can be seen what would be the performance of these portfolios , whereas a given investor had applied its resources to such criteria between September 2008 and September 2013 , ie , exactly five years after the onset of the global financial crisis . The results suggest that the portfolio of companies participating in the Small Cap Index , and higher ROE showed better performance measured by the Treynor Index in relation to a portfolio that had a return in accordance with the Bovespa index . This result has its relevance to the extent that the investor could benefit you had to use a strategy of investing in smaller companies , but the ROE as a selection criterion Advisors/Committee Members: Saito, Andr?? Taue (advisor), CPF:5339005 (advisor), http://lattes.cnpq.br/8349512797698794 (advisor).

Subjects/Keywords: Carteiras (Finan??as); Investimentos; Mercado de capitais; Retorno sobre patrim??nio l??quido; Portfolio management; Investiments; Capital market; Rate of return

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

APA (6th Edition):

author], [. (2014). Desempenho de carteiras de a????es selecionadas pelo uso do ROE entre 2008 e 2013 . (Thesis). Fundação Escola de Comércio Álvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/365

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

Chicago Manual of Style (16th Edition):

author], [No. “Desempenho de carteiras de a????es selecionadas pelo uso do ROE entre 2008 e 2013 .” 2014. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed May 27, 2019. http://132.0.0.61:8080/tede/handle/tede/365.

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

MLA Handbook (7th Edition):

author], [No. “Desempenho de carteiras de a????es selecionadas pelo uso do ROE entre 2008 e 2013 .” 2014. Web. 27 May 2019.

Vancouver:

author] [. Desempenho de carteiras de a????es selecionadas pelo uso do ROE entre 2008 e 2013 . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. [cited 2019 May 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/365.

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

Council of Science Editors:

author] [. Desempenho de carteiras de a????es selecionadas pelo uso do ROE entre 2008 e 2013 . [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2014. Available from: http://132.0.0.61:8080/tede/handle/tede/365

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

3. Baptista, Jos� dos Santos. Fontes e Bibliografia da Corda do Rio.

Degree: 2016, RCAAP

Esta disserta��o insere-se na �rea das Ci�ncias Documentais e tem como prop�sito, a recolha da bibliografia que foi poss�vel obter sobre a tem�tica da Corda do Rio: Dominguiso, Vales do Rio, Peso, Coutada e Barco. N�o se pretende fazer monografia de cada localidade, procuram-se fontes, e apenas se abrevia a informa��o alcan�ada e lan�am-se pistas para novas pesquisas, e indiciam-se outras informa��es para quem ambicione estudar e interessar-se pelos factos da cada uma das aldeias; este trabalho n�o faz levantamentos hist�ricos pormenorizados, nem � a apresenta��o de uma bibliografia hist�rica; procura-se alargar o campo para futuras pesquisas em Administra��o, Demografia, Economia e Desenvolvimento, Geografia, Hist�ria, Religi�o, Tradi��o, Cultura e Associativismo. Quem queira prosseguir este levantamento sobre estas mat�rias, encontra facilitada a caminhada inicial, e certamente que o conte�do resultante de novas pesquisas ser� enriquecedor para todos.

Ce m�moire de ma�trise rel�ve du domaine de la biblioth�conomie et a pour but de r�unir la bibliographie possible d�obtenir sur le th�me tout au long du cours du fleuve Z�zere: Dominguiso, Vales do Rio, Peso, Coutada e Barco. On ne pr�tend pas faire la monographie de chaque localit� mais chercher des sources d�informations, en abr�geant l�information obtenue, lan�ant des pistes pour des nouvelles recherches et proposant d�autres informations pour ceux qui puisse ambitionner �tudier et d�velopper un int�r�t pour les faits de chaque localit�. Ce travail ne pr�tant pas faire une enqu�te historique d�taill�e ni une pr�sentation bibliographique historique ; on cherche plus � �largir le champ pour de futures recherches en Administration, D�mographie, �conomie et D�veloppement, G�ographie, Histoire, Religion, Tradition, Culture et Mouvement Associatif. Qui puisse vouloir poursuivre cette recherche sur ces th�mes, trouvera un d�part plus ais� et certainement, le contenu r�sultant des nouvelles recherches sera profitable pour tous.

Advisors/Committee Members: Pereira, Ant�nio dos Santos.

Subjects/Keywords: Administra��o; Arquiv�stica; Associativismo; Bibliografia; Corda do Rio; Cultura; Demografia; Desenvolvimento; Economia; Fontes; Geografia; Hist�ria; Patrim�nio.; Religi�o; Tradi��o; Dom�nio/�rea Cient�fica::Humanidades::L�nguas e Literaturas

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

APA (6th Edition):

Baptista, J. d. S. (2016). Fontes e Bibliografia da Corda do Rio. (Thesis). RCAAP. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:ubibliorum.ubi.pt:10400.6/5793

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

Chicago Manual of Style (16th Edition):

Baptista, Jos� dos Santos. “Fontes e Bibliografia da Corda do Rio.” 2016. Thesis, RCAAP. Accessed May 27, 2019. https://www.rcaap.pt/detail.jsp?id=oai:ubibliorum.ubi.pt:10400.6/5793.

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

MLA Handbook (7th Edition):

Baptista, Jos� dos Santos. “Fontes e Bibliografia da Corda do Rio.” 2016. Web. 27 May 2019.

Vancouver:

Baptista JdS. Fontes e Bibliografia da Corda do Rio. [Internet] [Thesis]. RCAAP; 2016. [cited 2019 May 27]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:ubibliorum.ubi.pt:10400.6/5793.

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

Council of Science Editors:

Baptista JdS. Fontes e Bibliografia da Corda do Rio. [Thesis]. RCAAP; 2016. Available from: https://www.rcaap.pt/detail.jsp?id=oai:ubibliorum.ubi.pt:10400.6/5793

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

.