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A controladoria como ferramenta de gestão para micro e pequenas empresas comerciais do ramo de vestuário
(Universidade Federal de Santa Maria, 2013-02-15)
The Micro and Small Enterprises foster the development of the Brazilian economy, being necessary to leverage the country's growth. This is because of the abundant number of shops made in various regions and the vast capacity ...
Estudo sobre implantação de culturas alternativas ao plantio de fumo no município de Jaguari-RS
(2013-12-19)
This paper presents a study of alternatives to tobacco plantation in the municipality of Jaguari-RS, in light of recent and important advances antismoking that culminated in the first international public health treaty ...
A possibilidade constitucional de utilização da progressividade no ITBI
(Universidade Federal de Santa Maria, 2013-12-10)
Taxation is one of the most important tools that the State have, because it is how governments fund what the society considers important and wants it to provide. It can also act as a way to shift some of the wealth from ...
Estudo comparativo entre a utilização de blocos cerâmicos e de concreto na construção civil
(Universidade Federal de Santa Maria, 2013-02)
Due to increased competition in the construction industry, one of the strategies of companies in this sector is the economy in the execution of their works. This study aimed to present a comparative study between two ...
Desempenho econômico-financeiro e gestão sustentável: um estudo nas empresas do ISE BOVESPA
(Universidade Federal de Santa Maria, 2013-07-18)
This study pursued to compare the rates of economic and financial performance of the companies included in the ISE BOVESPA portfolio and the ones not included on the portfolio, but that also trade shares on the BM&FBOVESPA, ...
Contribuições sociais sobre a receita bruta: um estudo de caso em uma empresa do setor hoteleiro
(Universidade Federal de Santa Maria, 2013-07-31)
The Federal Government through the Greater Brazil Plan instituted to change the basis for calculating social security contributions levied on the payroll, the so-called social welfare contribution, in order to reduce the ...
Desenvolvimento de um software para utilização na disciplina Introdução à Contabilidade
(Universidade Federal de Santa Maria, 2013-07-14)
Within the academic environment, there is always a hot topic on the distance between theory learned in the classroom, and practice in the exercise of accounting profession. Once the market is becoming more and more ...
Concepção dos profissionais contábeis em relação à implantação do Sistema Público de Escrituração Digital (SPED)
(Universidade Federal de Santa Maria, 2013-07)
Accounting operations have always been present in men's activities. In Brasil, its evolution has been done by the tax legislation. In the last years, a new way of reporting these information was proposed by the government. ...
Avaliação da eficiência dos clientes de uma empresa de serviços contábeis de Santa Maria - RS
(Universidade Federal de Santa Maria, 2013-07-26)
The present study intended to verify, through the DEA (Data Envelopment Analysis), if the ASO (Accounting Services Office) customers who pay higher accounting fees are the most efficient ones. The research is classified ...
Análise da legislação vigente para micro e pequenas empresas no ambito tributário, societário e contábil
(Universidade Federal de Santa Maria, 2013-01-03)
Study prepared after an analysis of the Brazilian legislation for micro and small enterprises on the corporate, tax and accounting context. Important for the economy of the country, mainly for job creation, the micro and ...