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Aplicação e análise de custo, volume e lucro em uma cervejaria artesanal da região central do RS
(Universidade Federal de Santa Maria, 2016-12-01)
The study presents the application of the cost, measure and profit analysis in an artisan brewery located in the central region of Rio Grande do Sul, in order to contribute to the analysis of the behavior of the products, ...
Produção científica em Ciências Contábeis e áreas afins no estado do RS: desempenho e viés das publicações
(Universidade Federal de Santa Maria, 2016)
The scientific production is an indicator of regional development. This study aimed to analyze the scientific production in accounting sciences and related areas in higher education institutions in the state of Rio Grande ...
A influência da governança corporativa na sustentabilidade financeira
(Universidade Federal de Santa Maria, 2014-07-03)
This study investigated the corporate governance practices that influence the financial sustainability of the largest companies in Rio Grande do Sul. Therefore, the technique used was the interview, to interview the ...
A nova pensão por morte e gênero no Brasil: a situação da mulher frente à reforma trazida pela lei 13.135/2015
(Universidade Federal de Santa Maria, 2016-12-12)
This paper deals with the changes introduced by Provisional Measure nº 664/14, which was later converted into Law nº 13.135/15 in the pension benefit due to death, in order to answer whether the new death pension brought ...
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, ...