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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. ...
Análise custo/volume/lucro como instrumento gerencial: um estudo de caso em um posto de combustíveis do Rio Grande do Sul
(2019-07-04)
Accounting as a provider of useful information for the analysis of the economic and patrimonial situation of the companies, has much to contribute to the small and medium ones, in which the management takes place in empirical ...
Avaliação da eficiência dos clientes de uma empresa de serviços contábeis de Tapera - RS
(2019-06-27)
Corporate decision-making requires management to be done broadly, not only involving financial results, but also all relevant information and metrics for business continuity and strategy. The analysis of the efficiency of ...
Fatores determinantes do volume de negociação de ações ordinárias das empresas do setor de energia elétrica listadas na Bovespa
(2019-07-10)
In the decision making process for the acquisition of financial assets, several tools and analysis techniques are used. And to attract a greater number of investors, many companies seek to promote sustainable economic ...
Influência do capital psicológico na motivação para aprendizagem e aquisição de conhecimentos
(2019-07-04)
The objective of this study is to analyze the influence of psychological capital on the motivation for learning and acquisition of knowledge of students of an Accounting Sciences course. The methodology used to conduct the ...
Eficiência e produtividade dos gastos públicos da educação fundamental do município de Santa Maria/RS
(2017-06-29)
Given the importance of education and the reduction of public resources in this area, the efficient management of these resources is essential. For this reason, the present study regards as problematic the existence of a ...
Evidências da relação entre características comportamentais empreendedoras, intenção empreendedora e modelos de gestão
(2019-07-08)
This study analyzes the relationship between the maturity of the management models of the junior companies and the entrepreneurial behavior of their members, investigated from the entrepreneurial behavioral characteristics ...
Determinantes da distribuição do valor adicionado em empresas do setor de energia elétrica listadas na BM&FBOVESPA
(Universidade Federal de Santa Maria, 2017-07-29)
A pesquisa teve por objetivo identificar determinantes da distribuição do valor adicionado entre os stakeholders, das empresas de capital aberto do setor de energia elétrica listadas na BM&FBovespa. A amostra é composta ...
Análise do comportamento da execução orçamentária – o caso de Bagé/RS
(Universidade Federal de Santa Maria, 2015-12-01)
This study aims to analyze the behavior of the implementation of the City of Bagé / RS budget. To achieve this objective were outlined specifics objectives that treated to survey the legislation on the subject, identify ...
Controle interno na Cooperativa dos Estudantes de Santa Maria – CESMA: um estudo de caso
(Universidade Federal de Santa Maria, 2015-11)
The present work sought to identify and assess the internal control procedures adopted by the managers of a cooperative, it’s located in the city of Santa Maria – RS. In this sense, we have attempted to collect data from ...