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Constituição de provisões e passivos contingentes em planos e seguros privados de assistência a saúde
(Universidade Federal de Santa Maria, 2015-07-07)
The present study aimed to introduce a research about the constitution of provisions and contingent liabilities in plans and private insurance of healthcare, attempting to prove the applicability of accounting principles ...
Reflexo tributário na incorporação empresarial: um estudo de caso
(Universidade Federal de Santa Maria, 2015-06-22)
The present paper applied to demonstrate clearly and objectively the tributaries consequences in case of enterprise incorporation. Thence a case study was executed in a patrimonial incorporation simulation from the company ...
Análise do conhecimento sobre plano de negócios em micro e pequenas empresas do setor de panificação e confeitaria
(Universidade Federal de Santa Maria, 2015-07-07)
At the time of starting a business or in the course of operating the same, there are many details to be observed for efficient management, such as initial investment, customer, location, suppliers, easier access to business ...
O aproveitamento da casca de arroz para produção de energia elétrica no município de Santa Maria
(Universidade Federal de Santa Maria, 2012-12-28)
Rice husk is the main residue produced during the processing of rice. Its low density and high period of decay tend to aggravate the impacts of inadequate disposal of this biomass. The present work aims to evaluate the ...
Análise da execução orçamentária do município de Faxinal do Soturno/RS
(Universidade Federal de Santa Maria, 2011-12-01)
The State, whether federal, state or city, is organized in a way so it can offer the necessary substantial conditions to its society. The mapping of the public needs, the transformation of these projects and the study of ...
A gestão estratégica de custos como auxílio à redução do desperdício: um estudo de caso
(Universidade Federal de Santa Maria, 2011-11-10)
In the current context, while the amount that produces needed to meet the global demand for food, it also checks that there thousands of people starving. This is mainly caused by misuse gender produced. Instead it was held ...
Análise da viabilidade econômica e financeira na implantação de franquia
(Universidade Federal de Santa Maria, 2011-11-30)
Brazil is inserted in a scenario in which entrepreneurship becomes each year a common option for people. However, setting up your own business is not a simple task, since most new businesses fail to get along with their ...
Controles internos administrativos e principais atribuições das secretarias municipais de São Martinho da Serra- RS
(Universidade Federal de Santa Maria, 2011-12-20)
The public agencies should, more and more, provide reliable and timely information to the population, and that grow in a geometric progression the lack of commitment the public agents with a conscious use of public resources. ...
Lucro real versus lucro presumido: um estudo de caso
(Universidade Federal de Santa Maria, 2011-11-18)
This work is grounded in a study on information obtained through the tax and accounting reports for the fiscal year of 2011 at Antennas industry located in the Santa Maria. Thus, the aim of this study is through the ...
Utilização de planilhas eletrônicas como ferramenta de auxílio na gestão financeira de micro e pequenas empresas
(Universidade Federal de Santa Maria, 2011-11-25)
With so many changes happening in the Brazilian economy, technological advances and globalization, to keep an industry in the market there must be a financial balance. The current financial sector managers constantly seek ...