balance sheet
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Impacto do registro contábil da provisão matemática previdenciária dos servidores públicos federais no balanço geral da União
O presente estudo tem como objetivo analisar o impacto do registro contábil da provisão matemática previdenciária dos servidores públicos federais no Balanço Geral da União (BGU). Para tratar a questão da pesquisa, foi efetuado levantamento dos balanços atuariais dos Regimes Próprios de Previdência Social (RPPS) divulgados nos Projetos de Lei de Diretrizes Orçamentárias do Governo Federal...
... provision of the federal government officials in the general balance" sheet of the Union ... Impacto de los registros contables de la provisi\xC3" ... -
Occupational environmental risks and their legal protection
The sophistication of the risks arising from the current stage of industrial development combined with the dismantling of the labor system in the global society increases the relevance of the issue of occupational environmental risks, insofar as the prevention of labor accidents depends on compliance with environmental norms directed to evaluation, control and management of these risks. In the...
... productive system; and the use of organizational techniques to balance the centralization and decentralization of large , spatially dispersed ... of the employer, however, civil reparation for o൵-balance-sheet damage has recently been tabulated by the new labor legislation, which is ... -
Genetic approaches to the state category
The article analyzes various functional paradigms of the state, which will help to reveal the essential, organic aspect of a state-organized society existence. A state of any historical type implements itself in activity and, therefore, has a functional basis in which the unchanging is embodied that is inherent in it at all stages of evolution. Universal functions implement the essential...
... that it is necessary to develop a method to determine the net balance-sheet result of particular social phenomenon consequences ... 3. Main ... -
Does good corporate governance pay off in the long run? Evidence from stock market segment switches in Brazil/Governanca corporativa compensa no longo prazo? Evidencia a partir de mudancas no segmento no mercado acionario brasileiro.
... 2, beyond the requirements for Nivel 1, should provide an annual balance sheet translated into English (7), make a compulsory public tender offer ...
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Determinants of the Capital Structure of Small and Medium Sized Brazilian Enterprises
This research investigates the determinants of the capital structure of small and medium enterprises (SMEs) using a unique database that includes over 19,000 Brazilian firms and spans 13 years of data. The econometric analysis employs the System Generalized Method of Moments estimator (GMM-Sys) and two strong results emerge: (a) profitability is negatively related to leverage, and (b) asset...
... 143 SMEs and 75 large companies in Greece (using balance sheets) (2004) ... Profitability is a major determinant of the ... This dataset has information on the following balance sheet and income statement items: current liabilities, current assets, long-term ... -
Petrobras Q4 profit to reflect sales, oil price, divestments
... One of the main questions analysts have about the balance sheet is the dividend payout.The board of directors of the state-owned ...
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Accor puts up for sale 30 buildings in South America
... The deal, in addition to making lighter the balance sheet of the multinational, will take advantage of a moment of more ...
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Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms.
... , EMJones, was to obtain the total accruals using the traditional balance sheet approach (Dechow et al., 1995): ... [TA.sub.i,t] = ...
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Marxismo e a luta negra: o debate 'classe vs. raça' revisitado
... 49 Johnson-Forest Tendency, Balance Sheet: Trotskyism in the United States, 1940-47, agosto de 1947, p. 12 ...
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Local Government Performance: Evaluating Efficiency, Efficacy, and Effectiveness at the Basic Education Level.
... Kusano, M. (2012). Does the balance sheet approach improve the usefulness of accounting information? The ...
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O sistema capitalista e suas crises cíclicas: do retrocesso social à escravidão contemporânea
O capitalismo tem fases cíclicas, nas quais se refaz e, no processo, atinge os trabalhadores, que apenas possuem sua força de trabalho. O presente artigo tem como objetivo geral questionar a relação possível entre os apelos ao retrocesso social para salvar a economia, aqui tratados por meio da metodologia de análise dos dispositivos principais que alteraram a legislação brasileira no ano de 2017,
... of the principles of this branch; and the tabulation of off-balance sheet damages linked to the contractual wage for workers. In addition to a ... -
Diretrizes para relatórios financeiros populares de entidades públicas
Este estudo analisa diferentes tipos de Relatórios Financeiros Populares (RFP) identificando as principais características responsáveis por alcançar uma transparência efetiva e aprimorar a democracia participativa. É sugerido um modelo que reúna informações essenciais e técnicas de formatação da experiência governamental nacional e internacional na publicação de relatórios concebidos para serem...
... on are, in general, all the stakeholders and the users of the balance sheet (Biancone, Secinaro & Bres cia, 2016a), not o nly there is a ... -
Marxismo e a luta negra: o debate "classe vs. raça" revisitado.
... p. 244 ... (48) Ibid., p. 443 ... (49) Johnson-Forest Tendency, Balance Sheet: Trotskyism in the United States, 1940-47, agosto de 1947, p. 12 ...
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Does Board Diversity Matter for the Quality of CSR Disclosure? Evidence from the Financial Sector of Pakistan.
... (ii) Tangible assets include financial assets (reported in the balance sheet) (Grant, 1991), and intangible assets comprise different ...
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The Effect of the Positioning Strategy on the Firms' Performance Moderated by the Product Market Competition
This research aims to investigate the effect of generic positioning strategies (cost leadership and product differentiation), adopted in pure or hybrid form, on firms’ performance and to verify the moderating effect of product market competition in this relationship. A sample with 11,322 firm-year (2008-2019) observations, including data from firms in the G20 countries, was analyzed through...
... sector’s level of concentration on the relationship between balance sheet composition and the firm’s competitive advantage. BBR. B razilian ... -
Tecnologia: LGPD e os dados da vara do trabalho
A proteção de informações digitais relativa à justiça trabalhista pode colidir com outros direitos fundamentais como o devido processo legal e a ampla defesa.
... to the economic value for companies, have immeasurable off-balance ... to the economic value for companies, have immeasurable off-balance sheet ... -
O Dano Extrapatrimonial na Ocorrência de Assédio Moral e suas Consequências com o Advento da Lei n. 13.467/2017 e os Direitos da Personalidade Atingidos
... 13.467/2017 e os Direitos da Personalidade Atingidos ... Off-Balance-sheet Damage to Moral Harassment and its Consequences with the Adoption ...
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A reparação dos danos extrapatrimoniais no âmbito das relações trabalhistas partir da reforma trabalhista: necessidade de preservação da centralidade da pessoa humana e vedação ao retrocesso social
... KEYWORDS: Labour reform; Off-balance sheet damages; Dignitiy of human person; Prohibition against social ...
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Sanção aplicada pela inspetoria estatal de proteção de dados lituana no ?Caso Karantinas': tratamento de dados pessoais ilícito em aplicativos de saúde pública
... fewer than 10 persons and whose annual turnover and/or annual balance sheet total does not exceed EUR 2 million”. COMISSÃO EUROPEIA ...
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Poder de mercado e agressividade tributária
O objetivo deste estudo é analisar se as empresas brasileiras listadas na B3 com maior poder de mercado são mais agressivas tributariamente. A lacuna desta pesquisa surgiu pela ausência de evidências empíricas sobre a relação do poder de mercado das empresas e a agressividade tributária das empresas instaladas em mercado em desenvolvimento e em um país de estrutura legal code law. Esta pesquisa...
... B. (2002). Trends in book-tax income and balance sheet differences. SSRN Electronic Journal ... Recuperado de ... -
Analyzing the quality factor for Brazil.
... We collected balance sheet data, as well as price and market value data, from Bloomberg. We ...
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The wisdom of crowds in forecasting at high-frequency for multiple time horizons: A case study of the Brazilian retail sales.
... According to the balance sheet released by the Brazilian Association of Credit Card and Services ...
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Complexity In Drafting Financial Statements In Brazil
... Financial statements include the balance sheet, income statement, comprehensive income statement, statement in ...
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TMF Group holding BV Q3 2015 results
... All other information (e.g. cash flow and balance sheet) is presented on a statutory basis. The statutory basis includes the ...
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Staying Compliant With IFRS 16 In Brazil
... Leases will now be incorporated into balance sheets creating hassles for business ... International Financial ... indicators (KPIs) as well as, introducing volatility in the balance sheet of companies. Prior to this law, leasing contracts were classified as ...