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Itens para a visualização no momento 1771-1780 of 1904
Mensuração do valor justo de ativos biológicos de culturas permanentes
(Universidade Federal de Santa Maria, 2014-01-09)
In the last years, especially with the advent of IAS 41 and the CPC 29, several studies on the biological assets have been published. However, the issue still raises many questions, particularly with regard to the measurement ...
Proposta de um modelo de plano de negócio para uma organização de recreação e hospedagem infantil
(Universidade Federal de Santa Maria, 2014-11-21)
This paper proposes a business plan template for a company in the business of hosting and a children's club, to be applied in the municipality of Santa Maria/RS, in 2014.We attempted to clarify the importance of drafting ...
CAPM: uma aplicação do modelo para as blue chips listadas na BM&FBOVESPA
(Universidade Federal de Santa Maria, 2014-11-27)
The capital asset pricing model (CAPM) indicates the expected return of an asset taking into consideration the risk-free return, the market return and the beta coefficient. The present study sought to determine whether the ...
Óleo essencial de aloysia triphylla (l'hérit) britton para jundiás: crescimento, transporte, parâmetros bioquímicos, metabólicos e oxidativos
(Universidade Federal de Santa Maria, 2014-01-20)
The addition of plant extracts in diet led to weight gain in some species fish. The essential oil of Aloysia triphylla (EO) has anesthetic and sedative action for fish and reduces stress handling. Thus, the present study ...
O impacto do ajuste ao valor presente sobre recebíveis e exigíveis de empresas revendedoras de bens duráveis
(Universidade Federal de Santa Maria, 2014-01-08)
This work is based on research, which contains a bibliographic study concerning the impact of Adjusted Present Value (APV) over receivable and chargeable assets of companies in the business of durable goods. This research ...
Apuração dos custos de produção e do resultado em uma agroindústria
(Universidade Federal de Santa Maria, 2014-12-28)
It is well known that the Cost’s Accounting is a value management tool and it is also known that on the current competitive market an efficient management is essential to business continuity. This study presents the ...
Análise do reconhecimento contábil de ativos intangíveis em empresas brasileiras do setor financeiro
(Universidade Federal de Santa Maria, 2014-01)
The following research work aims at analyzing the evolution of the recognition of the intangible assets in Brazilian companies classified as banks in the financial sector of BM&FBOVESPA. This research, seeks to evidence ...
Auditoria na folha de pagamento
(Universidade Federal de Santa Maria, 2014-12-10)
The present study aimed check the enforcement of the labor legislation and the use of internal audit in the human resources department of an industry placed in the municipality of Restinga Seca, in Rio Grande do Sul State. ...
O protagonismo das crianças nas práticas educativas da educação infantil: investigando com as crianças da pré-escola
(Universidade Federal de Santa Maria, 2014-04-04)
In recent decades, studies aimed at children and early childhood education have emphasized the need for and the importance of the active participation of children, both in the polls as in other social practices of which ...
Ambiência [trans] formativa na educação superior: processos de resiliência no início da carreira docente
(Universidade Federal de Santa Maria, 2014-03-20)
This present thesis has as central theme the initial years of teaching in Higher Education within the framework of teacher education, in other words, the protagonists of investigation are novice teachers at a teacher ...