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Reflexos da Lei 12.618/12 na previdência dos servidores públicos estatutários sob a ótica da administração pública
(Universidade Federal de Santa Maria, 2013-01-04)
The social security of public employees are suffering significant changes introduced by Law 12.618/12, among the objectives of the Act are equality among federal public employees and employees of the General Social Security ...
Análise da situação financeira de uma empresa com a utilização de indicadores econômico-financeiros
(Universidade Federal de Santa Maria, 2013-01-31)
This research seeks to analyze the financial situation of a company using financial indicators, in order to contribute to support the light of science, to ensure the development of the institution by generating sustained ...
Programa Nota Fiscal Gaúcha: a percepção dos profissionais da contabilidade
(Universidade Federal de Santa Maria, 2014-01-13)
The program Nota Fiscal Gaucha – NFG aims through the prizes distribution, to encourage the consumers to request the inclusion of their CPF at the time of invoice issue when they are shopping, thus increasing the ICMS ...
Identificação e análise dos procedimentos de controle interno aplicados em condomínio residencial: um estudo de caso
(Universidade Federal de Santa Maria, 2014-12-05)
This study sought to identify and evaluate procedures of internal control adopted by the syndics of the condominium object of study, a residential condominium consisting of 366 homes and located in Santa Maria - RS. ...
Análise de risco e retorno de carteiras recomendadas por corretoras brasileiras
(Universidade Federal de Santa Maria, 2014-01-10)
This work presents a contribution to the study of the relationship between risk and return in recommended portfolios by different brokerage firms that operate in Brazil. It seeks help the individual investor, who wants to ...
Marketing contábil na prestação de serviços contábeis
(Universidade Federal de Santa Maria, 2014-01-08)
Where do the Accounting service companies act? What to expect from an accounting project? What does the future reserves? The accountancy belongs to a highly dynamic world, where change is constant and emerging challenges ...
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 ...
A eficiência financeira no futebol brasileiro
(Universidade Federal de Santa Maria, 2015-11-30)
With the increasing transformation of football in Brazil that over time no longer just a sport to be an event that stirs the population, coupled with the potential increasing financial revenues of the clubs, there is the ...
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 ...