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Aversão ao risco entre estudantes de Ciências Contábeis: um estudo sob a ótica das finanças comportamentais
(Universidade Federal de Santa Maria, 2014-11-14)
While modern finance assumes that man is able to analyze all available information and, thus, make aware and rational decisions, studies in behavioral finance assert that human beings are endowed with constraints which ...
Desenvolvimento e implantação de um sistema de custos em uma fábrica de sorvetes
(2014-01-08)
The present work has as its theme the area of industrial costs. A survey was conducted in a ice cream factory which belongs to a chain of supermarkets in the state of Rio Grande do Sul, whose objective was the implementation ...
Relação da governança corporativa com o retorno e o risco das ações listadas na BM&FBOVESPA
(Universidade Federal de Santa Maria, 2014-07-04)
This research has as objective to evaluate the relationship between the return and the risk of the stock options listed on the IGCX of BM&FBOVESPA, and still make a comparison of the portfolio according to the level of ...
Os controles internos no departamento pessoal de um escritório de contabilidade: um estudo de caso
(Universidade Federal de Santa Maria, 2014-07-04)
The present study sought to ascertain compliance with labor legislation and the use of internal controls in routine personnel department of an accounting office at Santa Maria - RS. Accordingly, we sought to identify whether ...
Análise econômico-financeira de uma pequena empresa comercial
(Universidade Federal de Santa Maria, 2014-01-13)
Several changes in the economic environment directly affect today's businesses, resulting in the need to seek alternatives to improve their management. So, the economic and financial analysis becomes an important tool to ...
Classificação e mensuração de ativos biológicos de matrizes de frango de corte
(Universidade Federal de Santa Maria, 2014-12-05)
Since the elaboration of IAS 41 and CPC 29 the accounting treatment related to the biological assets has been subject of many studies. However, there is still doubt concerning the fair value measurement of biological assets ...
As informações contábeis provenientes dos escritórios de contabilidade e sua utilização como ferramenta de gestão
(Universidade Federal de Santa Maria, 2014-01-06)
During much time, accounting was seen just as a system of tributary information, but its role is much more than it. It should be used as a management tool that helps businessmen with relevant information, and also it allows ...
Análise de expansão de negócios: um estudo de caso
(Universidade Federal de Santa Maria, 2014-11-27)
The economic issue can be defined as the backbone for a company to maintain its activities. The searching for an economic efficiency is almost daily, and consequently in every elaborated or adopted project by the company. ...
Viabilidade da contratação de mão de obra externa para uma pequena propriedade fumicultora
(Universidade Federal de Santa Maria, 2014-12-02)
This paper presents a study on the feasibility of foreign labor contracting for a small farm fumicultora in the city of Vera Cruz, Brazil. To demonstrate the hiring of external feasibility work to help farmers after the ...
O controle do patrimônio e as normas brasileiras de contabilidade aplicadas ao setor público: o caso de Santa Maria – RS
(Universidade Federal de Santa Maria, 2014-01-17)
It is necessary an adequate and integrated control to ensure the assets’ management in the Public Sector. The significant increase in assets requires a greater control over routines and flows of public services rendering, ...