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A depreciação dos bens do ativo imobilizado: uma abordagem da adoção das normas internacionais de contabilidade
(Universidade Federal de Santa Maria, 2012-07-03)
This paper analyzes the actual rules related to depreciation of property, plant and equipament in Brazil, considering the adoption to international accounting standards. The Law nº. 11.638/2007 introduced the national laws ...
Análise da gestão financeira de uma associação de selecionadores de materiais recicláveis
(Universidade Federal de Santa Maria, 2012-12-27)
The current paper has intended to analyze the financial conduct of ASMAR, which is an association of people that select recyclable materials in Santa Maria – RS, identifying difficulties confronted by partners in the ...
Adaptação da contabilidade de uma ONG à nova Lei da Filantropia: o caso da associação RETO à esperança de vida
(Universidade Federal de Santa Maria, 2012-07-05)
El estudio tuvo como objetivo general contribuir para la adaptación de la contabilidad de una entidad asistencial de ayuda a droga-dependientes, para cumplir con los requisitos traídos por la nueva Ley de la Filantropía ...
Controle interno relacionado à estocagem dos produtos cal, calcário e argamassa
(Universidade Federal de Santa Maria, 2012-07)
This research presents a case study conducted in Company Dagoberto Barcellos S/A. where it was analyzed the system of internal control of inventories, to take cognizance of its structure and functioning, highlighting its ...
Relação entre governança corporativa e eficiência no setor bancário brasileiro
(Universidade Federal de Santa Maria, 2012-07)
The present work have analyzed the existence or not of relationship between the levels of corporate governance, stipulated by São Paulo Stock Exchange, with efficiency of the banks with shares negotiated at Brazilian stock ...
Relação da Taxa SELIC com o resultado dos bancos brasileiros
(Universidade Federal de Santa Maria, 2012-07-04)
The present study sought to analyze whether there is a relationship between revenues and expenses from financial intermediation, as well as the result of mediation of the 50 largest banks in the National Financial System, ...
Análise da opção pelo novo regime de previdência complementar do servidor público federal
(Universidade Federal de Santa Maria, 2012-12-20)
This paper presents an analysis of the financial difference to be generated in the retirement of federal public servants who opt for the new pension scheme. For this, simulations were performed with creating scenarios of ...
Avaliação de desempenho dos programas de desenvolvimento rural do município de Santa Maria – RS
(Universidade Federal de Santa Maria, 2012-12-28)
In the current economic scenario, our country is in search of the consolidation of the family economy, because this contribution to employment and income generation, avoiding the rural exodus to the big cities. The development ...
Avaliação dos controles internos no departamento de vendas de mercadorias de uma empresa comercial
(Universidade Federal de Santa Maria, 2012-12-21)
Currently, because of the constant changes that our economy is suffering and that directly affect companies and their activities, it is essential that they adapt to these market conditions and the need arises to make a ...
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 ...