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O impacto da lei de responsabilidade fiscal nos orçamentos: uma análise do desempenho financeiro dos municípios do Rio Grande do Sul de 1997 a 2004
(Universidade do Vale do Rio do Sinos, 2007-05-03)
The Fiscal Responsibility Act, which was enacted in the year 2000, has brought important changes to the management of public resources in order to promote transparency, control and balance of the public accounts. As a ...
Análise da gestão estratégica de custos no setor de aviação comercial brasileiro
(Universidade do Vale do Rio do Sinos, 2007-06-15)
This work analyzes the impacts of the strategic decisions in costs and in the attainment of the operational result of the Brazilian commercial aviation companies through techniques of strategic cost management. The applied ...
Proposta de construção de um modelo econométrico para estimar a probabilidade de risco de inadimplência: uma verificação empírica na Universidade Católica de Pelotas
(Universidade do Vale do Rio do Sinos, 2008-09-26)
The facilitation in the credit concession to individuals has increased over the last three years. Variables such as the reduction in the interest taxes, increase in maturity, payroll-attached loans, have provided the ...
Práticas de controladoria adotadas no processo de gestão de instituições de ensino superior estabelecidas no estado de Santa Catarina
(Universidade do Vale do Rio do Sinos, 2008-09-29)
This research aims to investigate the use of practices for controlling the Higher Education Institutions (IES) established in the state of Santa Catarina, to support the management process. The search was carried out through ...
Experimento com leilões e avaliação de ativos pelo custo corrente para mensuração do capital intelectual: uma aplicação nas empresas Gama, GVDASA e SKA
(Universidade do Vale do Rio do Sinos, 2008-07-31)
Social and economical transformations witnessed since the end of the decade of 1970 had evidenced the importance of knowledge as an intangible economic resource and motivated both academic community and market to identify ...
Um estudo empírico sobre as variações do patrimônio líquido de empresas brasileiras de capital aberto no período de 1986 a 2007
(Universidade do Vale do Rio do Sinos, 2008-12-19)
Since the object of study of Accounting is the equity, and noticing the importance of these account groups to evidence the firms’ value, this work aimed to describe the variations occurred in the Equity of public Brazilian ...
Avaliação de investimentos pelo método de equivalência patrimonial: um estudo comparativo da aplicação das normas brasileiras, norte-americanas e internacionais
(Universidade do Vale do Rio do Sinos, 2008-09-30)
This study aims at describing the similarities and the differences observed in the measuring and accounting treatment process of the investments valued by the equity
method, through the application of the Brazilian rules ...
Mapeamento de processos e simulação como procedimentos de apoio à gestão de custos: uma aplicação para o processo de registros e matrículas da universidade de Cruz Alta
(Universidade do Vale do Rio do Sinos, 2008-09-25)
The theme of this dissertation consists of associating the costs management with two tools of analysis: processes mapping and simulation. In this sense, the main objective was to verify the contribution of the processes ...
Evidenciação da carga tributária de empresas do setor de energia elétrica no Brasil
(Universidade do Vale do Rio do Sinos, 2008-09-30)
This research aims to analyze the disclosure of the tax burden in the Financial Statements published in Dec 31st 2006 by a sample of companies in the sector of electric energy, listed in the Maiores e Melhores of Exame ...
Um estudo comparativo entre empresas baseado na tipologia do controle organizacional
(Universidade do Vale do Rio do Sinos, 2008-09-24)
This work aims at assessing the main characteristics of the type of organizational control in companies, considering the planning, the strategies, the structure and the organizational environment. To reach this purpose, ...