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Efeitos da sobrecarga informacional em decisões de investimentos
(Universidade Federal de Santa Maria, 2023-01-31)
The financial market is a scenario for expanding the equity of investors through the application
of resources that generate remuneration in the future. However, in an investor being able to
choose the type of investment ...
Sistemas de informação na contabilidade gerencial: evidências de pesquisas brasileiras
(Universidade Federal de Santa Maria, 2023-01-19)
The information system used in management accounting enables companies and organizations
to make decisions regarding financial and managerial aspects, which allows these processes to
be analyzed and evaluated more ...
Implantação do eSocial no setor público e seus determinantes: um estudo de caso no âmbito municipal a partir da percepção dos agentes públicos envolvidos no processo
(Universidade Federal de Santa Maria, 2023-01-18)
With the advancement of technology and electronic government techniques, measures
were adopted to promote the integration of tax authorities, through the standardization
and sharing of accounting and tax information, ...
Lei geral de proteção de dados pessoais: validação de uma escala para adequação dos escritórios de contabilidade
(Universidade Federal de Santa Maria, 2022-12-30)
The application of the General Data Protection Law (LGPD) is directly related to
accounting offices, in view of their relevance in adapting to the precepts of the law,
guaranteeing the fundamental rights of freedom and ...
Análise das características de um fragmento da literatura voltada à Blockchain e contabilidade
(Universidade Federal de Santa Maria, 2023-01-19)
Blockchain is the backbone of Bitcoin technology. However, there are other applications for
the blockchain, including use by accounting. The general objective of this study is to analyze
published studies referring ta ...
Desempenho econômico-financeiro das empresas participantes do IBrX 50: uma análise dos efeitos da pandemia de Covid-19
(Universidade Federal de Santa Maria, 2023-06-21)
This study aimed to comparatively analyze the economic-financial performance of the
companies participating in the Brasil 50 Index (IBrX 50) in the period before and during the
Covid-19 pandemic. For that, a descriptive, ...
Transparência pública dos processos licitatórios da modalidade pregão eletrônico de uma instituição federal de ensino superior
(Universidade Federal de Santa Maria, 2023-12-11)
Public procurement is currently undergoing changes due to the new Tender Law, requiring
greater transparency in public management acts. Thus, the present work aims to analyze the
perception of the actors involved in the ...
Contabilidade e justiça: perspectivas sobre as habilidades do perito contador no ambiente jurídico
(Universidade Federal de Santa Maria, 2023-11-30)
This work aimed to analyze the perspectives of professionals in relation to the skills of
accounting experts in their work in the judicial sphere. The methodology involved collecting
data through structured questionnaires, ...
A utilização do planejamento tributário como ferramenta organizacional de uma empresa de pequeno porte do ramo de peças automotivas
(Universidade Federal de Santa Maria, 2023-12-05)
Faced with the high national tax burden, choosing the most appropriate tax option for
the company in relation to its operational activities through reliable and efficient tax
planning is directly related to increased ...
Marcação a mercado de títulos públicos sob a ótica das finanças comportamentais
(Universidade Federal de Santa Maria, 2023-11-30)
This study aimed to investigate the impact of the presence or absence of mark-to-market
valuation on public securities in the context of investor decision-making. The focus was on the
implementation carried out by ANBIMA ...