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Custo-benefício do sistema de logística reversa em uma indústria do ramo alimentício
(Universidade Federal de Santa Maria, 2016-06-30)
Given all of present-day society’s concerns with environment issues, and an environmental legislation that has become more active and restrictive, companies need to make sure their activities and procedures have diminished ...
Estudo sobre a implantação de um sistema de custos na prefeitura municipal de Santa Maria
(Universidade Federal de Santa Maria, 2015-07-07)
The Fiscal Responsibility Act has required that public administration maintain a cost system to allow the evaluation and monitoring of budgetary, financial and patrimonial management. The Standard NBC-T 16:11 issued by the ...
Análise das finanças públicas: um estudo junto aos municípios de pequeno porte do Rio Grande do Sul
(Universidade Federal de Santa Maria, 2017-06-21)
This study has the objective to analyze the financial situation of the small municipalities of Rio Grande do Sul in the period of 2007 to 2012. The analysis focuses on the use of financial indicators and statistical ...
Reorganização societária em empresas familiares: aspectos tributários
(Universidade Federal de Santa Maria, 2014-01-09)
The present work presents the tax effect produced by a corporate reorganization through the incorporation. The study of this tax effect was carried out in a familiar group of enterprises that act in the commerce of clothing ...
A percepção do valor justo em Santa Maria
(Universidade Federal de Santa Maria, 2015-06-23)
This study aimed to assess the perception of practitioners regarding to fair value accounting in Santa Maria city at Rio Grande do Sul, Brazil. The requirement to adopt standards converged to international standards dates ...
Evidenciação do CPC 25 nas empresas de energia elétrica listadas na BM&F BOVESPA
(Universidade Federal de Santa Maria, 2016-07-04)
This study aimed to analyze the financial reporting of companies classified in the electricity sector of the BM & F Bovespa in the year 2015 in order to identify recurring patterns and differential provisions disclosure, ...
Estudo sobre a viabilidade econômica de uma lavoura de soja no município de Restinga Seca
(Universidade Federal de Santa Maria, 2016-07-04)
The study aims to analyze the economic feasibility of a soybean plantation, which has 49,31 hectares of cultivated area in Restinga Seca, Brazil. Although current prices are expressives, the analysis was performed considering ...
Análise da política contábil do ciclo da água em um frigorífico de bovino
(Universidade Federal de Santa Maria, 2016-11-22)
This study shows an analysis of the accounting policies regarding to the industrial water cycle, comprehending their records and disclosures. The study was conducted in a cattle slaughterhouse in the state of Rio Grande ...
Situação econômico-financeira e sustentabilidade do segmento de papel e celulose brasileiro no período 2010-2014
(Universidade Federal de Santa Maria, 2015-06-29)
The analysis of the return of a company can provide relevant information to users. Managers get subsidies to assess the administrative policies employed to meet the interests of various users. The investors, particularly, ...
Análise da relação entre a saúde financeira de curto prazo e indicadores econômico-financeiros no subsetor de tecidos, vestuário e calçados brasileiro de 2008 a 2015
(2017-06-27)
In order to be successful in their operations, investors use various methodologies to substantiate their opinion about the companies' financial health in order to reflect adequate security in their investments. Among these ...