equity definition
-
Vulnerabilidade digital e responsabilidade
... One piece of the high-tech equity puzzle that is generally overlooked when we try to imagine “technology ... E-book, pos. 1-003. Destacam: Winfield’s definition of tort was as follows: “Tortious liability arises from the breach of a ...
-
A justiça dos tributos
... 193; cf. SimonS, H. C. Personal income taxation : the definition of income as a problem of fiscal policy. Chicago: University of Chicago ... elkinS, David. Horizontal equity as a principle of tax theory. Yale Law & Policy Review , vol. 24, p ...
-
Do intangible assets matter to financial analysts in the Brazilian stock market?
... We then excluded from the sample the companies with negative equity in any year of the analysis. After applying this filter, 597 remained ... The effort values were negative according to their definition ... Also, Table 3 shows values with high standard deviations, such as ...
-
O direito a cidades sustentáveis na ordem jurídica brasileira e o caminho para a urbanização racional / The right to sustainable cities in brazilian legal system and the path to rational urbanization
O artigo foca no conceito de cidades sustentáveis, como pressuposto para a compreensão do direito à cidades sustentáveis, instrumento para mitigar os efeitos do crescimento urbano descontrolado no Brasil. Parte-se da abordagem da disputa ideológica sobre o conceito de desenvolvimento sustentável e de sustentabilidade, para adotar a prevalência da proteção ao meio ambiente. Em seguida, a abordagem
... Afterwards, the definition of the right to sustainable cities is verified in the brazilian legal ... ensuring the well-being of the population and the intergenerational equity. The research is qualitative and bibliographic, centered on normative ... -
Selection of a Portfolio of Pairs Based on Cointegration: A Statistical Arbitrage
... which is bellow the long-run equilibrium, and selling (short) the equity which is above it. The pair trade is then closed by reversing the opening ...
-
Aviation Regulation Comparative Guide
... (d) Ground handling? ... Ground handling falls under the definition of 'aviation ancillary services' under Articles 102, 103 and 104 of the ... the purchase of equity interest or assets; and ... mergers, joint ventures and joint business ...
-
Brazilian Equity Investment Funds (FIPS) May Increase Their Investments In Small And Medium-Size Companies
... and/or closely-held corporations, participating in the decision-making processes of the invested company, with effective influence in the definition of its strategic policies and management, particularly by appointing members of the invested company's Board of Directors. The FIP´s participation ...
-
Updates To Brazilian Blacklist And Graylist And New Definition Of Substantive Economic Activity
... While the general threshold is a 2:1 debt/equity ratio, the lower threshold is only 0.3:1 (30%).6 ... (iii) For purposes of the Brazilian Controlled Foreign Company ("CFC") rules, profits earned ...
-
ISS Tax On The Export Of Services And The Definition Of 'Result': Normative Ruling SF No. 02/2016 São Paulo
... on their domestic and cross-border activities and offers clients the full range of legal services including: corporate and M&A; debt and equity capital markets; banking and finance; employment and benefits; environmental; intellectual property; litigation and dispute resolution; ...
-
Toward a Subjective Measurement Model for Firm Performance
Firm performance is a relevant construct in strategic management research and frequently used as a dependent variable. Despite this relevance, there is hardly a consensus about its definition, dimensionality and measurement, what limits advances in research and understanding of the concept. This article proposes and tests a measurement model for firm performance, based on subjective indicators....
... Despite this relevance, there is hardly a consensus about its definition, dimensionality and measurement, what limits advances in research and ... Return on equity, Economic value added ... Market Value Earnings per share, Stock price ... -
Limits of carbon pricing in a climate-changing world
In the last two decades, carbon pricing has contributed on consolidating a normative consensus of responding to the problem of climate change with economic instruments. The article explores the consensus about carbon pricing and its neoliberal rationality and argues that this turn to economics helps to explain its limited results, as it ties climate policies to private interests, despite of its...
... to adapt to some kind of carbon pricing by collaborating on the definition of which type: “advocacy for emissions trading was primarily understood ... moral aspects (PAGE, 2013) and based on notions such as justice and equity. The market-narrative was used to establish this new commodity, which ... -
Mind the GAP: connecting the classroom to the courtroom in an online learning environment
Online law courses are not a novel feature of the UK Higher Education landscape. Whilst some universities may have tentatively dabbled in their exploration, preferring not to stray too far from the safety and familiarity of on-campus courses, other universities have been more adventurous in courting and embracing the online environment. Such universities have carved out an impressive space in the
... Administrative and Human Rights), Criminal Law, European Union Law, Equity and Trusts and Land Law ... 16 Barrister or solicitor (the route for ... The Four Pillars of F-L-I-P http://www.flippedlearning.org/definition, 2014). However, in the context of the present article, the very nature of ... -
O Direito Fundamental à Vida: O Dever do Estado no Cumprimento do Mínimo Existencial
Na busca pelo tratamento igualitário é necessário o respeito aos direitos fundamentais e sociais que são previstos na Constituição da República Federativa do Brasil. A proteção desses direitos deve ser observada de forma obrigatória, cabendo ao Estado a prestação positiva dos serviços públicos de saúde, serviços esses primordiais para a manutenção de uma vida digna. A presente pesquisa trouxe a...
... into the heart of moral theory, to problems of distributional equity and distributive justice. To describe rights as public investments is to ... -
Triple bottom line and sustainable performance measurement in industrial companies.
... Possibly the most known definition related to this theme is the Brundtland Commission's, that states that ... growth SalesGrowF (3) Return-on-investment (ROI) ROIF (4) Return-on-equity (ROE) ROEF (5) Net cash flows CashFlowF (6) Cost per unit produced ...
-
Facing up to multinationalcomplex litigation in the united states
Uma Corte Federal deve buscar a presença de estrangeiros em uma global class action, com vistas a obter uma reparação monetária, com a mente aberta. Deve mantê-los consigo enquanto concluem, mediante a análise profunda do direito comparado, o que o Judiciário da nação de origem daquele indivíduo decidiria ao final. Por exemplo, os membros da América Latina deveriam permanecer na medida em que...
... started out by noting that the “Plaintiffs’ proposed class definition encompasse[d] a significant number of foreign class members.” In re ... ) (“Rule 23, governing federal-court class actions, stems from equity practice and gained its current shape in an innovative 1966 revision.”) ... -
All in One: Digital Influencers as Market Agents of Popular Culture.
... Social media marketing efforts of luxury brands: Influence on brand equity and consumer behavior. Journal of Business Research, 69(12), 5833-5841 ... Authors' contributions: ... 1st author: Definition of research problem; Development of hypotheses or research questions ...
-
Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports.
... Definition of research problem [check] 2. Development of hypotheses or research ... current/deferred tax relating to items credited directly to equity [section] 81(c) [TDE.sub.6] General reconciliation between effective tax ...
-
Laïcité and the affaires des foulard: an analysis based on the work of John Rawls
How is it possible that there may exist over time a stable and just society, whose free and equal citizens are profoundly divided by reasonable though incompatible religious, philosophical and moral doctrines?" This is the question that John Rawls seeks to answer in "Political Liberalism". Starting from the notion of the existence of a reasonable pluralism in comprehensive conceptions of the good
... on this notion, the formulation of the stability of justice as equity is divided into two stages. Added to the common basis of the public ... 165-177 ... 14 In Rawls’ definition, public reason is public in three ways: as the reason of citizens, it is ... -
Lean development evaluation in small Brazilian company.
... The definition and utilization of research tools were originated through stages, in a ... partners, with complementary experiences in large organizations, equity and limited capital. Later, a third partner joined in, with additional ...
-
Multicultural character of Brazilian constitutionalism: self-determination of peoples in the 1988 Constitution and the legacy of José Bonifácio
Asleep in the deepest roots of our country’s history we find the elements needed to understand all that surrounds us today, including in relation to the legal world. As well accentuates Ricardo Marcelo Fonseca "only if comprises the Law effectively when it connects with what preceded us and what we have inherited from the past." 3 Thus, it is never awfully avail ourselves of the birthplace of...
... , which would be appropriate not to the standards imposed by the definition of a citizen at the time. By this criterion, actively participated in the political scene those who had equal or greater equity to the constitutionally provided for. Thus, even though the Indians were ... -
Democracy and employment relationship: corporate social responsibility
Within the thematic of the application of the democracy under the political, economic, social and cultural slopes, there is the development of the same within the labor sphere. The concepts of democracy, employment relationship and social responsibility of the company, although at first seem disconnected, intertwine when one sees the applicability of democracy within the company. A State to be...
... ; the purpose to be achieved, namely the making of profits; of equity, which serves as an instrument for the exercise of the activity. At ... All human labor is from the outset and by definition a collective fact, cooperation being its characteristic and essential ... -
Survival of post-incubated technology-based companies: study of the entrepreneurial action in mobilization and use of resources/Sobrevivencia de empresas de base tecnologica pos-incubadas: estudo sobre a acao empreendedora na mobilizacao e uso de recursos.
... sao para expansao, os recursos provem de fundos de private equity (Pavani, 2003). Essas modalidades de financiamento podem ser decisivas ... Rio de Janeiro: Anpad ... Butchart, R. (1987). A new UK definition of high technology industries. Economic Trends, 40, 82-88 ... Chin, W. W ...
-
El impacto de la crisis de 2008 en la estructura temporal de correlación condicional de BM&FBOYESPA.
... 2.1 Definition ... Introduced by Bollerslev and Wooldridge (1992), an M-varied GARCH ... B.; HARVEY, C. R.; VISKANTA, T. E. Forecasting international equity correlations. Financial Analysts Journal, Charllottesville, v. 50, n. 6, ...
-
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...
... The lack of clear definition" of these positions results in an unfavorable strategic situation known as \xE2" ... and data processing The accounting system reflects in numbers the equity situation of firms and their variations over time, providing useful ... -
The dialog between women and the right to the city / O diálogo entre mulheres e o direito à cidade
This article aims to identify the dialogue between women and the right to the city in Salvador. The methodology includes the crossing of the content extracted from the bibliographic research and qualitative interviews, carried out with ten women representing different spheres of power constituted in the city. The interviews were conducted in light of the following themes: the concept of the right
... equity, and social justice. The document also highlights the interdependence of ... , which goes back to patriarchy (from the Greek pater ), has as definition, in short, the supremacy of man in social relations (FERNANDES, 2005), ...