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Itens para a visualização no momento 41-49 of 49
Mensuração do valor justo de ativos biológicos de culturas permanentes
(Universidade Federal de Santa Maria, 2014-01-09)
In the last years, especially with the advent of IAS 41 and the CPC 29, several studies on the biological assets have been published. However, the issue still raises many questions, particularly with regard to the measurement ...
Proposta de um modelo de plano de negócio para uma organização de recreação e hospedagem infantil
(Universidade Federal de Santa Maria, 2014-11-21)
This paper proposes a business plan template for a company in the business of hosting and a children's club, to be applied in the municipality of Santa Maria/RS, in 2014.We attempted to clarify the importance of drafting ...
CAPM: uma aplicação do modelo para as blue chips listadas na BM&FBOVESPA
(Universidade Federal de Santa Maria, 2014-11-27)
The capital asset pricing model (CAPM) indicates the expected return of an asset taking into consideration the risk-free return, the market return and the beta coefficient. The present study sought to determine whether the ...
O impacto do ajuste ao valor presente sobre recebíveis e exigíveis de empresas revendedoras de bens duráveis
(Universidade Federal de Santa Maria, 2014-01-08)
This work is based on research, which contains a bibliographic study concerning the impact of Adjusted Present Value (APV) over receivable and chargeable assets of companies in the business of durable goods. This research ...
Apuração dos custos de produção e do resultado em uma agroindústria
(Universidade Federal de Santa Maria, 2014-12-28)
It is well known that the Cost’s Accounting is a value management tool and it is also known that on the current competitive market an efficient management is essential to business continuity. This study presents the ...
Análise do reconhecimento contábil de ativos intangíveis em empresas brasileiras do setor financeiro
(Universidade Federal de Santa Maria, 2014-01)
The following research work aims at analyzing the evolution of the recognition of the intangible assets in Brazilian companies classified as banks in the financial sector of BM&FBOVESPA. This research, seeks to evidence ...
Auditoria na folha de pagamento
(Universidade Federal de Santa Maria, 2014-12-10)
The present study aimed check the enforcement of the labor legislation and the use of internal audit in the human resources department of an industry placed in the municipality of Restinga Seca, in Rio Grande do Sul State. ...
Avaliação dos controles internos na concessão de crédito imobiliário: um estudo de caso
(Universidade Federal de Santa Maria, 2014-12-01)
This research presents a practical study through documentary analysis of contracts, in order to verify if internal controls are adequate in housing loans granting. For this purpose, 31 days delayed contracts were analyzed. ...
Variáveis fundamentalistas e o retorno das ações na BM&FBOVESPA
(Universidade Federal de Santa Maria, 2014-07-03)
The Capital Asset Pricing Model (CAPM) is a widely used model to correlate an asset’s expected profitability with its nondiversifiable risk, measured by the beta coefficient. This paper’s goal was to verify if stocks ...