income statement
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Balancing Internal and External R&D Strategies to Improve Innovation and Financial Performance.
... "Solve unsolved problems innovatively--previous 3M mission statement" (Collins & Porras, 1996, p. 69) It is commonly accepted that innovation ... growth and convergence in the baltic states: Caught in a middle-income trap? Intereconomics, 50(5), 274-280 ...
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The precautionary principle in the brazilian environmental law
The problem to be addressed in this article is related to the precautionary principle and its incorporation into the Brazilian law. As it is beknown, this principle has been widely cited by Brazilian case law and it is an important part of the legal and environmental scholarly production. However, it follows that its application has been made fairly randomly, and even so there is no clear and...
... article 140 that “the judge is not excused to decide under the statement of gap or obscurity of the legal order”, an evidence that the principles ... It seems reasonable that the improvement of the levels of income and standards of living of extremely poor populations is one of the ... -
Teaching law in basic education: research method
The purpose of this study is to discuss the possibility of teaching Law in basic education for the formation of a true citizen, based on the application of the teaching method which we call "research method". This method can be applied to any discipline in basic education. It is a path for reaching discussions on basic legal issues related to the students’ social reality, such as bullying and...
... - domination in the field of culture - is directly proportional to income generated by them ... The Frankfurt School scholars in question still ... Citizens who are integrated in society - in a statement, the educator Freire emphasizes the importance of integrating human ... -
Fundamental and dynamic analysis variables and stock return of Brazilian companies between 2007 and 2014/Variaveis da analise fundamentalista e dinamica e o retorno acionario de empresas brasileiras entre 2007 e 2014.
... (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(2), 159-178 ... Bastos, D. D., ... Ou, J., & Penman, S. (1989b). Financial statement analysis and the prediction of stock returns. Journal of Accounting and ...
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Human dignity, homeland security and the enviromental refugees on the law 9.474/1997
... As in the statement by Celso Mello (2000, p. 36): ... The International Constitutional Law ... refugee families to the social public programmes which benefit low income groups, provided that their inclusion is feasible” ... Equally, the ...
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The effect of compliance with environmental standards on informational content of foundational figures of accounting / O efeito do compliance ambiental no conteúdo informático de figuras fundamentais da contabilidade
The focus of accounting methods is only economic aspects. Environmental aspects of the accounting system, particularly mortal and natural assets (resources), known as an environmental accountant. The word ‘Green’ has been used in the past 30 years in relation to different environmental issues too much. In many cases this word is used to name organizations and agencies. Green accounting is a...
... INTRODUCTION AND STATEMENT OF PROBLEM ... Increasing pressures in the environment and ... Green accounting can support the national income accounting of, accounting of ecosystems in the level of local offices and ... -
Justiça e Igualdade para todos? Representação proporcional na Bélgica e na França (1883-1921)
Enquanto a Bélgica do século XIX é tradicionalmente enquadrada como dependente da França, essa imagem possui uma nuance diversa no que se refere ao seu sistema político. Durante o que Pierre Rosanvallon chamou de "momento proporcional" transnacional (1899-1914), a introdução da representação proporcional nas eleições parlamentares gerou um interesse francês na Bélgica como o "laboratório ...
... Belgian Francs (generating a cadastral, government-estimated rent income of 48 francs) or of a government bond annually generating more than 100 ... Barthélémy linked this to a statement by Simeon Stern, president of the New York PR association, arguing that PR ... -
Fatores que promovem discordâncias entre fisco e contribuinte a respeito da comprovação de hedge
O trabalho investiga fatores que promovem discordâncias entre Fisco e contribuinte na comprovação de hedge em operações financeiras, requisito legal para a dedutibilidade das perdas no cálculo do imposto sobre a renda. Estudo de caso em empresa exportadora autuada pela RFB em 2008 demonstrou que a comprovada exposição ao risco ex-ante de variação de preços de commodities e câmbio não foi...
... is a legal requeriment for the deducibility of losses over the income tax. A case-study, which was carried out in an exporting company that had ... 5 Statement of Financial Accounting Standards – SFAS 133, publicado pelo Financial ... -
Non-Resident Second Amendment Rights after Dearth v. Lynch
Duas normas federais têm involuntariamente resultar em privar cidadãos norte-americanos não residentes no país do direito constitucional de portar armas. Este artigo considera o plano de fundo dessas normas, os direitos e obrigações dos cidadãos americanos no exterior e a jurisprudência existente sobre a Segunda Emenda. Através dessa análise, pode-se considerar o quão longe deve-se levar o...
... anywhere in the world.32 Regardless of whether a taxpayer gains income and/or resides abroad, the U.S. government can legally collect taxes on ... Amendment, unusually for constitutional provisions, contains a Statement of purpose as well as a guarantee of a right to bear arms” ... 45 ... -
Technological transition and technological dependency: Latin America-China relations in a changing international order.
... From this general statement, we propose the following hypotheses: China's rise and the challenge to ... presided over the most substantial reduction of the differences in income and productivity levels between core and peripheral countries. Many ...
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Elections, state-owned banks, and bank profitability in Brazil.
... They note that SBs report lower interest income in parliamentary election years. Therefore, the reduction in the ... In Brazil, it is common to hear the following statement: "the National Congress works only in odd years".2 Odd years are years ...
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CFC Rules For Brazilian Resident Individuals
... ") was published, which, among other relevant changes in Brazilian Income Tax Legislation, changed the way investments abroad are taxed when held by ... in the CFC, and they must be calculated in the financial statement (or statements) issued by the company abroad in the course of the calendar ...
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Fitch revises Brazil’s outlook to stable from negative
... inflation," the agency added.The agency stresses in the statement that fiscal and growth challenges persist, and the October elections pose ... by its large and diverse economy, relatively high per-capita income, and capacity to absorb external shocks underpinned by its flexible ...
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Toyota criticizes tax benefit for Central-West region
... The public statement by Toyota, which has factories in the State of So Paulo, is something rare ... to encourage industry, but to create a program that will provide income for poor families. But the government is silent about this," Mr. Braun ...
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Credit Suisse fund acquires Pernambucanas's stores
... Pernambucanas's 2019 financial statement shows that total loans and financing totaled almost R$2 billion, the same ... Net income fell 50% to R$268 million ... Henrique Guerra, a partner at One Bridge ...
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Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms
According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained...
... Accounting Pronouncements Committee published Technical Statement #4 (Comitê de Pronunciamentos Contábeis [CPC], 2008), subsequently ... , develop long-term strategies and define their primary source of income. Many of these resources and competences would take the form of intangible ... -
Gender diversity, governance and dividend policy in Brazil.
... Such statement has also been made by Carter, Simkins & Simpson (2003) when affirming that ... PAYOUT = [Dividends paid/Adjusted net income] (1) ... Th investigation of th probability of th firm to ...
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Working time in Brazil: unconstitutionality direct actions filed in the Federal Supreme Court between 1988 and 2012
Unconstitutionality Direct Actions (ADI) are instruments available for Brazilian society, provided by the 1988 Constitution, in order to ensure the unity of the internal legal order and to protect fundamental rights. This research focused the constitutional issues about working time which managed to reach Federal Supreme Court by way of unconstitutionality direct actions, since the promulgation...
... of the minimum wage, a strong program of job generation and income distribution. His intervention in labor law occurred indirectly and ... Thus, there has never been any injunction statement in all of these ADIs ... Chart 5 shows the distribution of cumulative ... -
Ecoepidemiologia e novos princípios gerais da biossegurança. Aspectos ambientais da patogênese da covid-19
A pandemia da COVID-19 reposicionou, no foco da epidemiologia, a zoonose e as questões ambientais que favorecem o aparecimento e contágio de doenças infecciosas. Assim, por meio de pesquisa bibliográfica, com método teórico-qualitativo, procurou-se analisar a influência de aspectos ambientais na patogênese de algumas doenças infecciosas, em especial da COVID-19, e qual resposta pode ser formulada
... decades – much of which is expected to occur in low-and middle-income countries with existing vulnerabilities to natural hazards – thus has ... Acesso em: 30 jan. 2021 ... BERG, P. et al. Summary statement of the Asilomar Conference on recombinant DNA molecules, PNAS – ... -
The influence of the specifics of small businesses on innovation: A multiple case study of the Brazilian metal-mechanical industry.
... Micro and Small Businesses, and takes into account the annual gross income of the business for tax purposes. The other criterion adopted is the ... Company E's statement summarizes this point: "[ ... ] Petrobras is an important partner to take on ...
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Water, democracy and the construction of citizenship: lines for a complex socio-juridical analysis
This essay aimed at discussing one of the most serious crises experienced in the world today, the water crisis, and placing it at the center of the State from the discussion about citizenship and democracy, considering that access to water is a human right, and its absence may indicate fragility in contemporary democracies and, therefore, precariousness in the full exercise of citizenship. Thus,...
... a gender issue: woman did not vote; or census: the vote depended on income, or how noble the citizen would be. It can be seen that the “mold” of ... ____________________________________. UN - Water Statement ... Veredas do Direito, Belo Horizonte, v.14 n.30 p.269-291 ... -
Law, mental health care and the public health system: achievements and vulnerabilities of the Brazilian model
... that SUS, when referring to assistance, is intended for low-income ... 5 For further information about SUS history: Zioni, Almeida and ... 139) ... In the last transcript statement, the doctor exposes his perception from the reality he lives, considering ...
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The Politics of Takings Clauses
A long-standing consensus exists that the arbitrary or excessive expropriation of private property by a country hurts its economic growth. Although constitutions can play an important role in protecting private property, remarkably little is known about how they actually restrict the power of eminent domain and whether such restrictions are associated with reduced de facto expropriation risks....
... For the bottom part of the income earners, expropriation will be appealing when they expect that only a ... should serve a public interest, but rather make a sweeping statement that all property is subordinate to the public good. These clauses ... -
Protection of forced migrants with irregular status during the pandemic generated by covid-19: an analisys of the inter-american court of human rights on migrants' rights
Este artículo tiene como objetivo analizar la protección de los migrantes irregulares forzados en tiempos de pandemia, fundamentado en una analogía con casos de la Corte Interamericana de Derechos Humanos sobre los derechos de los migrantes. En primer lugar, se verifica la relación entre la crisis migratória y la crisis de la salud. Enseguida, se estudian la vulnerabilidad y la protección...
... % of these refugees and displaced people are hosted in low to middle-income countries, which have weaker health, water and sanitation systems ... and advisory opinions in conjunction with the Court’s statement of April 9, 2020, it can be affirmed that the rights mentioned above ... -
Social participation in urban planning as a human rightParticipação social no planejamento urbano como direito humano.
... The statement that "everyone must decide" collides with a functionally differentiated ... evident in the urban plan, in which real estate accumulation and income are antagonized with the right to housing, for example--making the idea of ...