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Controle interno na Cooperativa dos Estudantes de Santa Maria – CESMA: um estudo de caso
(Universidade Federal de Santa Maria, 2015-11)
The present work sought to identify and assess the internal control procedures adopted by the managers of a cooperative, it’s located in the city of Santa Maria – RS. In this sense, we have attempted to collect data from ...
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 ...
Elaboração gradativa de um sistema de custeio baseado em atividades em uma indústria moageira
(Universidade Federal de Santa Maria, 2015-11-26)
This study sought to develop gradually a costing model for activities based on industrial
logistics processes into a milling industry in the region of Santa Maria - RS, in the second half
of 2015. In this regard, was ...
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 ...
Efeitos da implantação do Sped Fiscal nos controles internos do setor fiscal
(Universidade Federal de Santa Maria, 2015-11-19)
The Fiscal Sped is a project that is part of the Federal Government's Growth Acceleration Program (PAC) that based on the integration of state tax authorities, by standardizing, streamlining and sharing of accounting and ...
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, ...