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Efeitos tributários na sucessão patrimonial: um estudo de caso
(Universidade Federal de Santa Maria, 2016-11-25)
This paper presents the effects of the establishment of an Asset Holding, for an individual owns rental income. a case study was carried out by simulating the formation of a legal entity with inheritance and tax planning. ...
Aplicação e análise de custo, volume e lucro em uma cervejaria artesanal da região central do RS
(Universidade Federal de Santa Maria, 2016-12-01)
The study presents the application of the cost, measure and profit analysis in an artisan brewery located in the central region of Rio Grande do Sul, in order to contribute to the analysis of the behavior of the products, ...
Produção científica em Ciências Contábeis e áreas afins no estado do RS: desempenho e viés das publicações
(Universidade Federal de Santa Maria, 2016)
The scientific production is an indicator of regional development. This study aimed to analyze the scientific production in accounting sciences and related areas in higher education institutions in the state of Rio Grande ...
Custo-benefício do sistema de logística reversa em uma indústria do ramo alimentício
(Universidade Federal de Santa Maria, 2016-06-30)
Given all of present-day society’s concerns with environment issues, and an environmental legislation that has become more active and restrictive, companies need to make sure their activities and procedures have diminished ...
Evidenciação do CPC 25 nas empresas de energia elétrica listadas na BM&F BOVESPA
(Universidade Federal de Santa Maria, 2016-07-04)
This study aimed to analyze the financial reporting of companies classified in the electricity sector of the BM & F Bovespa in the year 2015 in order to identify recurring patterns and differential provisions disclosure, ...
Estudo sobre a viabilidade econômica de uma lavoura de soja no município de Restinga Seca
(Universidade Federal de Santa Maria, 2016-07-04)
The study aims to analyze the economic feasibility of a soybean plantation, which has 49,31 hectares of cultivated area in Restinga Seca, Brazil. Although current prices are expressives, the analysis was performed considering ...
Análise da política contábil do ciclo da água em um frigorífico de bovino
(Universidade Federal de Santa Maria, 2016-11-22)
This study shows an analysis of the accounting policies regarding to the industrial water cycle, comprehending their records and disclosures. The study was conducted in a cattle slaughterhouse in the state of Rio Grande ...
Proposta de modelo de planejamento estratégico para um supermercado no município de Santa Maria - RS
(Universidade Federal de Santa Maria, 2016-06-22)
This case study aimed at developing a model for strategic planning, demonstrating its importance as a supportive tool in making decisions for the Supermercado Royal. For this purpose, a survey of the main theoretical ...
A melhor forma de tributação para uma empresa prestadora de serviço no ramo de construção civil
(Universidade Federal de Santa Maria, 2016-07-01)
This paper presents a study on the best tax option for a construction company, focusing on reducing the tax burden. As its purpose, the research is classified as descriptive and as the means of investigation as bibliographic ...
Conhecimento dos gestores industriais sobre custos logísticos: construção de um instrumento de medida com base na teoria da resposta ao item
(Universidade Federal de Santa Maria, 2016-12-06)
The manager or responsible for the logistical procedures represents an asset for a company’s competitiveness. For this reason, such professionals need awareness on which are the logistical costs of an industrial company ...