equity research
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Legal fragmentation and global environmental law
This scientific research report has the general objective of contextualizing the appearance of a Global Environmental Law in the scenario of legal fragmentation between Law and non-Law norms. Specifically, it has three other objectives, namely: (1) to examine the process of legal fragmentation brought about by globalization and transnationalism; (2) to identify the law and non-Law frameworks; and
... Pluralism) research groups, linked to the Stricto Sensu Law Graduation ... Program from ... science does not especially deny the legality of customs, analogy, equity and general principles of law as sources of law itself ... Also ... -
Transitional justice: The reintegration of child soldiers through post-conflict methods of justice
This paper, which examines the issue of child soldiers, is based, among other things, on the research and study strategy of the United Nations Office of the Special Representative of the Secretary-General for Children and Armed Conflict, and on the priorities of the Machel Study. Here, national and international law will be applied to countries where children are recruited by armed groups....
... Ana Paula Barbosa-Fohrmanon 2 1 Initial research for this paper was conducted at the united Nations Ofice of the Special ... The bill of rights can include right of freedom and equity, the right to life and physical integrity, and the right to a due process ... -
Dano moral coletivo e falhas algorítmicas: breves reflexões
... Is a gain in fairness – say, approximate equity of false positive rates across demographic groups – worth a particular ... 25. EUROPA. European Parliamentary Research Service. Civil liability regime for artificial intelligence ... PE ...
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Suporte financeiro do setor público
... O investimento de equity pelo setor público é discutido na seção § 3.2.2 ... Em boa parte ... ( Policy Research Working Paper 5969, Banco Mundial, Washington DC, EUA, 2012)* ...
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Stewardship-oriented Culture and Family Firm Performance: A Study on the Moderating Effects in an Emerging Economy.
Introduction ... A lot of research on the effect of family involvement over family business (FB) performance ... 2016 in terms of Total Operating Revenue, Total Assets, and Total Equity. The firms' Total Assets range between 13.91 million and 14.80 billion ...
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Can accounting-based and market-based indicators predict changes in the risk rating of brazilian banks?
... of the Brazilian financial market also warrant empirical research, since it has different characteristics from the developed countries where ... The indicators "Return on Net Equity (ROE)" and "Adjusted Net Equity", significant at 99% and 95% respectively, ...
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The Double Role of Financial Covenants in Bond Issues in Brazil.
... This paper therefore goes beyond existing research in providing evidence to show that financial covenants are one of the ... that the most frequently used capital covenants were Net Debt/Net Equity, Current Assets/Current Liabilities, and (Net Debt + Property Costs ...
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Planos de Opções de Compra de Ações e o Valor das Companhias Brasileiras
Este artigo tempor objetivo investigar os efeitos dos Planos de Opcoes de Compra de Acoes, internacionalmente conhecidos como Employee Stock Options Plans (ESOP), sobre o valor das empresas listadas na BM&FBOVESPA. O ESOP ´e um mecanismo de remuneracao variavel, geralmente fornecido a executivos, sendo um dos objetivos de sua adocao o alinhamento de interesses entre gestores e acionistas. Para...
... Durand, David. 1952. Cost of Debt and Equity Funds for Business: Trends and ... Problems of Measurement ... Conference on Research on Business Finance, New York ... Elmlund, Lars, & Nilsson, Johan ... -
Habilidade gerencial e gerenciamento de resultados contábeis
O objetivo do estudo consiste em verificar a relação entre a habilidade gerencial e o nível de gerenciamento de resultados por accruals (AEM) e por atividades reais (REM) em empresas brasileiras. Os dados do período de 2013 a 2018, correspondentes a 228 empresas não financeiras, foram analisados por meio de regressão TOBIT. Os resultados suportam uma relação positiva entre a habilidade gerencial...
... Journal of Business Research , 79, 107-122. https://doi.org/10.1016/j.jbusres.2017.05.022 ... D. (2005). Equity incentives and earnings managem ent. The Accounting Review , ... -
Ayahuasca: commerce équitable for the empowerment and protection of indigenous people's intellectual property rights
Ayahuasca is a psychoactive beverage commonly consumed by indigenous people of the Amazon, traditionally used in religious and medicinal rituals. Nowadays, the infusion is often consumed by non-indigenous people due to its popularization. Scientific research corroborates the indigenous belief on the beverage’s healing powers when it comes to psychoneurological disorders. It is verified that a...
... Scientific research corroborates the indigenous belief on the beverage’s healing powers when ... , transparency and respect in which the goal is to achieve greater equity in world trade. It contributes to sustainable development by offering ... -
Social boycott.
... society (Fremman, 1984; Retolaza et al, 2015), one of the initial research questions was the possibility of broadening the Labor Boycott concept ... management: The emerging need for protecting and managing brand equity: The case of online consumer brand boycotts. International Management ...
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The critical success factors for organizational performance of SMEs in Malaysia: a partial least squares approach.
... Prior research has emphasized the importance of various strategic orientations such as ... , return on assets (ROA), return on investments (ROI), and return on equity (ROE). Nevertheless, there is increasing criticism on the short-term ...
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Por uma ética ambiental, em especial o caso das alterações climáticas
... da Birmingham University , o Tyndall Center for Climate Change Research , o Oxford University Climate Change Group e a EcoEquity ... 2 ... 8 Dasgupta, K. G. Mäler; S. Barrett. International Equity, Social Discount Rates, and Global Warming , in PORTNEY, Paul R.; ...
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Costo de Capital cuando dividendos son Deducible
Tax savings and the discount rate we use to calculate their value are involved in the calculation of cost of capital. Based on previous findings, we derive a general approach to cash flow valuation that take into account any kind of tax shields related to the financing decision of a firm and any date when they are earned. They can be used to introduce any type of externality that creates value...
... savings not captured by neither the cost of debt nor the cost of equity. This paper develops the formulations for the cost of capital when ... , granting a relevant empirical question that we leave for further research: We might examine the effect of tax shields earned by equity (interest on ... -
Avaliacao de acoes e numeros contabeis: aplicacao dos modelos Zhang (2000) e Zhang & Chen (2007) no mercado brasileiro.
... A rentabilidade--Return on Equity (ROE) (retorno sobre o patrimonio líquido)--apresenta um papel importante ... Journal of Accounting Research, 38, 1-21 ... Ball, Ray, & Brown, Philip. 1968. An Empirical Evaluation ...
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O federalismo e seus princípios
... 3 BRYMAN, A. (2008). Social research methods ... Oxford, Oxford University Press, p. 10 ... 56 ... 30 BENNETT, R. J. (1983). Individual and territorial equity. Geographical Analysis ... 15 (1), p. 52 ... 31 STEUERLE, C. E ...
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Water rights and water duties. Towards a concept of water citizenship
This article seeks to explore the legal instruments used to combat the phenomenon of water grabbing and the potential for its use by affected individuals and communities. Evidence will be provided for the recognition of water citizenship to combat the phenomenon of water grabbing. A tentative solution proposed in this article is to identify and stimulate this new form of citizenship, where...
... arising from descriptive, bibliographical, and documentary research. Particularly, using specialized doctrine and legal instruments that allow ... In this sense, duty helps to restore intra-generational equity. This is equity in the same generation, since there are individual or ... -
Responsabilidade civil e fake news: a educação digital como meio para a superação da desinformação e do negacionismo
... Environmental Research Communications , Bristol, v. 2, n. 8, p. 1003-1013, ago. 2020, p. 1012 ... a way of thinking about education, one that thrives on connecting equity to excellence, learning to ethics, and agency to the imperatives of social ...
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Value Drivers: Scientific Knowledge Advances and Research Avenues.
... Although these publications explore and recommend several performance measures, such as revenues, earnings, EBITDA, and equity, there is no conclusion about the best value drivers (Yooyanyong et al., 2020) ... Furthermore, the value drivers discussion in business valuation ...
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Regression analysis of key efficiency indicators in the context of corporate financial management based on the indicator of the economic value added
As a tool for strategic management, key performance indicators perform two main functions: serve as indicators of the achievement of the corporate development goal, are necessary to motivate staff. To achieve these goals, the system of indicators should reflect the specifics of the company's activities and be scientifically sound, i.e. not chaotic. In this article, we observed 145 Russian...
... , which combine such indicators as return on assets (ROA), return on equity (ROE), asset turnover ratio, net profit, total assets, and in the ... DISCUSSION ... The results of our research are similar to the results of researches in which the combination of BCS ... -
Financial Crisis and Impairment Recognition in Non-Financial Assets.
... The research findings are thus relevant both at the theoretical level and at the level ... M., & Bodnar, G. M. (2009). No place to hide: The global crisis in equity markets in 2008/2009. Journal of International Money and Finance, 28(8), ...
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Culture and Hofstede (1980) in international business studies: a bibliometric study in top management journals/Cultura e hofstede (1980) na investigacao em negocios internacionais: um estudo bibliometrico em periodicos internacionais de administracao /Cultura y hofstede (1980) en la investigacion de ...
... used, these changes have also spurred International Business (IB) research to delve into new domains, or simply dig deeper into reasonably known ... ; Foreign acquirer; Foreign acquisitions; Foreign entry; Foreign equity ownership; Foreign firms; Foreign market knowledge; Foreign Subsidiary ...
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The legal conceptions of hans kelsen and eugen ehrlich: weighting human rights and sovereignty
Este artigo considera a relevância das concepções jurídicas de Eugen Ehrlich e Hans Kelsen para os debates contemporâneos sobre direitos humanos e seus limites. Afirma-se que as concepções de Ehrlich e Kelsen reforçam uma abordagem multifacetada do Direito e, ao mesmo tempo, asseguram a autonomia humana e a liberdade em face das "grandes narrativas" e das intervenções governamentais. Essa...
... Associate professor at the Law Faculty at the National Research University “Higher School of Economics” in Saint Petersburg (Russia) ... the law undoubtedly involves also legal values such as justice or equity (KELSEN, 1957) ... As to Eugen Ehrlich, at the first sight his legal ... -
Do Modelo Institucional às Sociedades Anônimas: um Mapa do Futebol-Business
Este artigo analisa a correlação entre as transformações ocorridas no ambiente mercadológico do futebol após 1980 e o recente processo de investimento das empresas do tipo private equity nos clubes. Este fenômeno, também conhecido por futebol-business foi construído em duas etapas. A fase de internacionalização correspondeu à exportação dos modelos de gerenciamento dos clubes e campeonatos da...
... e o recente processo de investimento das empresas do tipo private equity nos clubes. Este fenômeno, também conhecido por futebol-business foi ... the results of this problematization consisted of an exploratory research characterized by the investigation of historical and market milestones ... -
Reservas y valoración por múltiplos de petróleo y Gas
O objetivo deste artigo e avaliar o efeito da acumulacao de reservas de petroleo e gas sobreo valor de mercado de empresas integradas do setor petrolifero. A analise baseia-se no modelo de Ohlson, que possui como casos especiais os multiplos P/L (prec¸o/lucro), P/E (prec¸o patrimonio liquido) e, para o caso da industria petrolifera, o multiplo P/R (precoreservas). Reservas sao importantes para...
... important characteristic of these firms, but they are not part of equity under usual accounting practices. Using data from firms listed on NYMEX, ... Contemporary Accounting Research ...