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Análise comparativa de indicadores da DVA entre empresas da BM&FBOVESPA
(Universidade Federal de Santa Maria, 2015-12-03)
The business environment nowadays involves several aspects such as economic efficiency, environmental balance and corporate governance. The Statement of Value Added (SVA) aims to highlight the wealth created by the entity ...
Análise crítica do uso do CPC 23 na mensuração relativa às prováveis perdas de ativos: o caso Petrobras
(Universidade Federal de Santa Maria, 2015-11-26)
The accounting sciences, not differentiated from other sciences, sometimes disseminate misinformation in the financial statements. With the development of IAS 8 and CPC 23, guidelines and methods are designed for the ...
Formação do preço de venda: uma mensuração contábil, econômica e socioambiental
(Universidade Federal de Santa Maria, 2015-11-25)
This study is guided by the search for product pricing drawn from the advertising canvas that is commonly used in the preparation of banners. Such material will take 400 years to decompose in the environment, which is why ...
As necessidades do mercado de trabalho e o perfil do contador egresso da UFSM
(Universidade Federal de Santa Maria, 2015-12)
The great changes in the market due to globalization and technological advances, cause constant changes in requirements for skills in the labor force. Because of these transformations educational institutions need to upgrade ...
Planejamento tributário para um escritório de advocacia: um estudo de caso
(Universidade Federal de Santa Maria, 2015-11-19)
The present case study aimed to evaluate which is the best taxation for a law firm.
This research tried to show the appropriate taxes for this society, showing the options and,
concurrently, seeking answers to direct ...
Políticas de incentivo à cultura aplicáveis às entidades tradicionalistas
(Universidade Federal de Santa Maria, 2014-07-04)
This paper presents policies to encourage culture that exist and could be used by traditionalists entities Santa Maria, so bringing more resources to perform these activities that strengthen the gaucho tradition. So after ...
A percepção dos MEIs com relação às suas atividades e à utilização da contabilidade na gestão de seus negócios
(Universidade Federal de Santa Maria, 2014-06-27)
With the consolidation of the figure of the MEI by LC n. 128/2008 and subsequent amendments, whose main objective is the insertion of the small entrepreneur in the business world in an easier and less bureaucratic way, ...
A precificação do risco e a viabilidade econômico-financeira aplicada em um instituto privado de assistência à saúde
(Universidade Federal de Santa Maria, 2014-07-03)
This dissertation aimed at presenting a study on the managerial and actuarial system adopted at a private institute for healthcare. The study proceeded from a survey on customers, segregation by age group, measurement of ...
Avaliação da eficiência em cursos de graduação da UFSM
(Universidade Federal de Santa Maria, 2014-12-01)
With the growing transformation of Federal Institutions of Higher Education (IFES), plus the opening of new federal universities and new courses, the need to know the level of quality of the education provided by these ...
Dimensionamento da provisão para garantias por meio do uso da distribuição de probabilidades de Poisson
(Universidade Federal de Santa Maria, 2014-07-04)
This monograph presents the use of the Poisson probability distribution to compute warranty allowances for goods sold. A simulation is applied on a hypothetical case. The case prospects changes in the independent variables ...