Open Access Theses and Dissertations

Advanced search options

Advanced Search Options 🞨

Browse by author name (“Author name starts with…”).

Find ETDs with:

in
/  
in
/  
in
/  
in

Written in Published in Earliest date Latest date

Sorted by

Results per page:

Sorted by: relevance · author · university · date | New search

You searched for subject:(constru o civil). Showing records 1 – 3 of 3 total matches.

Search Limiters

Last 2 Years | English Only

No search limiters apply to these results.

▼ Search Limiters

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

Degree: 2013, Fundação Escola de Comércio Álvares Penteado

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

In the last few years, Brazil has undergone a profound change in the way companies are pro-vided with access to capital markets; this has required greater transparency in the preparation of financial statements and disclosure of accounts. Recent scandals in the history of the finan-cial markets that have involved the practice of accounting choices for the purpose of managing results, require users of this information to be increasingly well prepared. This study seeks to analyze the existence of evidence of management practices in the results of financial state-ments of Brazilian construction companies listed in the BM & FBovespa in the period 2000-2012. The approach adopted for the detection of results management was based on the specif-ic accruals used for panel data methods with the development and employment of a particular model that follows the pattern of the Generalized Linear Mixed Model (GLMM). The re-search revealed that the financial statements published by the Brazilian building constructors for the years 2003-2006 and 2009-2010, show signs of results management with the use of the liquid variable for the amount of real estate sold. The results also suggest that large-sized Bra-zilian building constructors tend to manage their results more than small-sized firms. On the basis of the findings of this research, it is clear that information is not being disclosed that allows an assessment of the quality and performance of companies. There is thus a need for a reform of financial disclosure policies with regard to factors linked to revenue recognition and measurement and in particular, the total budgeted costs of work performed (POC) and the scheduled completion percentage Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), CPF:14773512806 (advisor), http://lattes.cnpq.br/3929537799335350 (advisor), Silva, Aldy Fernandes da (advisor), CPF:81684444691 (advisor), http://lattes.cnpq.br/0190161812948354 (advisor).

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

Record Details  Similar Records    Google PlusoneFacebookTwitterCiteULikeMendeleyreddit

❌

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

author], [No. “Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil .” 2013. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed November 22, 2019. http://132.0.0.61:8080/tede/handle/tede/527.

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

MLA Handbook (7th Edition):

author], [No. “Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil .” 2013. Web. 22 Nov 2019.

Vancouver:

author] [. Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2013. [cited 2019 Nov 22]. Available from: http://132.0.0.61:8080/tede/handle/tede/527.

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

Council of Science Editors:

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

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

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

Degree: 2003, Fundação Escola de Comércio Álvares Penteado

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

Globalization, economic estabilization and velocity of information are courrently topics of the modern world. Decision making demands fast e qualified information, therefore, for the accounting professions, a constantly evolution in preparing the managerial information and financial statements. Starting for this principle, it is important that these financial statements permit the full comprehension about the patrimonial situation of a company and also allow to stablish comparative parameters with the other companies which operate in the same sector. However, we could not forget that the elaboration of the financial statements follows some standards that many times do not permit a clear meaning for the accounting users, and specially those who are out of the analyzed companies. Therefore, just as professionals who do the accounting need constantly toimprove themselves and work for the evolution of the discipline, external users of accounting should keep in mind these technical limitations and look for alternatives in order to solve problems. This work aims, based on the study of accountancy of the facts which happens in the estate companies, to show that a serie of factors inherent of their proper activity harm the comprehension of their financial statements when they are analyzed under the optics of the traditional balance sheet analysis, demanding an extra effort, passing for some adjustments in their financial statements in order to adapt for the analysis. Advisors/Committee Members: Castro Neto, Jose Luis de (advisor), CPF:11287780172 (advisor), http://lattes.cnpq.br/5309474902957305 (advisor).

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

Record Details  Similar Records    Google PlusoneFacebookTwitterCiteULikeMendeleyreddit

❌

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

author], [No. “Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis .” 2003. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed November 22, 2019. http://132.0.0.61:8080/tede/handle/tede/581.

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

MLA Handbook (7th Edition):

author], [No. “Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis .” 2003. Web. 22 Nov 2019.

Vancouver:

author] [. Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2003. [cited 2019 Nov 22]. Available from: http://132.0.0.61:8080/tede/handle/tede/581.

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

Council of Science Editors:

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

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

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

Degree: 2005, Fundação Escola de Comércio Álvares Penteado

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

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

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

Record Details  Similar Records    Google PlusoneFacebookTwitterCiteULikeMendeleyreddit

❌

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

APA (6th Edition):

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

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

Chicago Manual of Style (16th Edition):

author], [No. “Ado????o da gest??o ambiental em empresas da constru????o civil: estudos de casos m??ltiplos .” 2005. Thesis, Fundação Escola de Comércio Álvares Penteado. Accessed November 22, 2019. http://132.0.0.61:8080/tede/handle/tede/333.

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

MLA Handbook (7th Edition):

author], [No. “Ado????o da gest??o ambiental em empresas da constru????o civil: estudos de casos m??ltiplos .” 2005. Web. 22 Nov 2019.

Vancouver:

author] [. Ado????o da gest??o ambiental em empresas da constru????o civil: estudos de casos m??ltiplos . [Internet] [Thesis]. Fundação Escola de Comércio Álvares Penteado; 2005. [cited 2019 Nov 22]. Available from: http://132.0.0.61:8080/tede/handle/tede/333.

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

Council of Science Editors:

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

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

.