income statement
-
The gig economy and labour regulation: an international and comparative approach
This paper deals with the main labour implications of the so-called "gig-economy". The gig-economy is usually understood to include chiefly two forms of work: "crowdwork" and "work on-demand via apps" (De Stefano, 2016a; Smith and Leberstein, 2015, Sundarajan, 2016)
... issued the Frankfurt Paper, the first transnational joint statement on platform based work, calling for “transnational multi-stakeholder ... Berg, J. 2016. “Income security in the on-demand economy: Findings and policy lessons from a ... -
Eficiência regulatória no âmbito econômico-empresarial: um paralelo entre os modelos norte-americano e brasileiro
... , whether on economic efficiency, or the distribution of income and wealth, or other values. It is not merely an ivory-towered enterprise, ... , call witnesses, and even require a witness to submit a statement under oath. The Supreme Court famously said an agency ‘has a power of ...
-
Escopo e limite da judicialização do direito constitucional à saúde na África do Sul: avaliação de casos com referência específica à justiciabilidade da saúde
... the American scholar, Lon Fuller , who first gave us a classic statement on the limitations of the judicial function when attempting to resolve ... These will vary according to factors such as income, unemployment, availability of land and poverty. The differences between ...
-
Transnational litigation and elements of fair trial
... Only 1.24% attic company's income came from sales to Cheng Shin an only 20% of Cheng Shin's sales in the ... 44/2001), the enforcement statement is automatically issued after purely formal checks of the alleged ...
-
The 'syndrome' of legislative reforms in Brazil: criticism of the institutionalization of law in peripheral capitalism
This paper proposes a research agenda on the role of legal form in the social reforms lead by the state in the periphery, considering the dialogue between critical theory and postcolonial studies. In the first part I present the "state of the art" of the theories of legal sociology in Brazil and interpretations of the Law, which have certain emancipatory features. By doing this exploratory...
... means more investment, more development and, ultimately, more income to fight the economic and social inequalities. One might ask then, which ... This statement also calls for the need to close the legal system under the standards of ... -
Social Support and Employee Turnover Intention: The Mediating Role of Work-Family Conflict.
... , coping style, and biographical characteristics, such as sex and income, etc., are found to be the major antecedents of work-family conflict ... GOULDNER, A. W. (1960). The norm of reciprocity: A preliminary statement. American Sociological Review, 25(2), 161-178 ... GRANDEY, A. A., & ...
-
Legal challenges of solitary and joint commitments of the European Union member states toward the refugees and immigrants / desafios legais dos compromissos solitários e conjuntos dos Estados-membros da União Europeia em relação aos refugiados e....
European immigration laws are more subjected to domestic law than the European system. Rules like Dublin Regulation lost their efficiency in the Refugees crisis. According to Direct Effect Rule, If the EU legislate immigration rules, member states are obliged to comply with it. Legally, the EU’s outsourcing policy (transference the immigrants to countries of origin or third parties due to...
... of religion”, "The exemption from reciprocity", "The employment income", "Housing and public education” and “Welfares" ( The 1951 Convention ... Anyway, they did not ultimately approve the statement. The Superior Council of Europe issued the European guidelines on ... -
Dark web and bitcoin: an analysis of the impact of digital anonymate and criptomoids in the practice of money laundering crime
Este artigo analisa algumas das tecnologias de anonimato digital existentes, bem como seu impacto no processo e facilitação do processo de lavagem de dinheiro. Apresenta o conceito de Internet superficial e esclarece a diferença entre a Deep Web e a Dark Web, expondo como funciona uma de suas estruturas operacionais mais importantes, o protocolo TOR. Também detalha o funcionamento da Bitcoin, uma
... This statement may be strange because many people speak Deep Web when referring to Dark ... carried out in Bitcoins may be taxed, even indirectly, as income, for example, on the other hand, arouse criminal layers, since it will ... -
O princípio da subsidiariedade, a lei da liberdade econômica e a constituição
... pelo poder público; STIGLER, George, Director’s law of public income redistribution. In Journal of Law and Economics, v. 13, n° 1, 1970, para ... In: Law, Legislation and Liberty: A New Statement of the Liberal Principles of Justice and Political Economy London/New ...
-
Popular participation in the Municipal Housing Council of Belo Horizonte, Minas Gerais, Brazil
The complex housing problems of the metropolis constitute big challenges for orthodox municipal management. This paper explores the goals of policymaker councils in its association to different groups in order to jointly experience the city and take part in building it. Since Brazilian Constitution of 1988, society is expected not only to demand solution to city’s problems, but to participate...
... The point is that a large proportion of lower-income people live in poor housing due to inadequate measures in managing urban ... (Fernandes, 2007, p. 142) ... Based on this statement, the city of Belo Horizonte created the Municipal Housing System and the ... -
Uma abordagem teórica neoinstitucional relevante e abrangente teria sido indevidamente ignorada pelo campo de negócios internacionais?
Muitos recursos naturais e, crescentemente, produzidos pelo homem, se enquadram numa categoria a qual Elinor Ostrom, prêmio Nobel de Economia de 2009, se referiu como common-pool resources (CPRs). São recursos dos quais existe uma quantidade limitada, e cujo uso racional do ponto de vista coletivo, na ausência de proprietários privados e de intervenção do estado, é difícil de ser alcançado....
... he main arguments in favor of this statement is that individual gains, when he or she takes possession of part of the ... ’ association was the only measure that promoted the increase in income appropriation by local producers when the cluster integrated into the ... -
Narratives and sensemaking of an organizationally-based environmental disaster.
... 6.994-7.001) ... The Public Attorney statement maintains a vigorous position placing both Shell and Cetesb against the ... , those who live in the outskirts or other areas occupied by the low-income population are excluded. Up to the edition of this article, the impact on ...
-
Development of the system of balanced scorecard for enterprises of the petrochemical complex tatneft
... should be "accompanied by the compilation of a statement where the correspondence between indicators and goals should be indicated" ... 15 Success factors ... Tax benefits Reduction of income and corporate property taxes,% ... 16 Business processes ... Holding ...
-
Effects of currency fluctuation and herding behavior on emergence of bull and bear markets in tehran stock exchanve
This study analyzed the effects of currency fluctuations and herding behavior of investors on the emergence of bull and bear markets in 36 industries listed in the Tehran Stock Exchange. The Christie-Huang model (1995) and the Kalman filter were employed to evaluate herding behavior and currency shock, respectively, in order to detect the days on which these fluctuations acted as anomalous pulses.
... Statement of the Problem ... Considering the recent ever-increasing advances ... observations, the permanent consumption income theory, unobservable elements in business intervals, and the natural ... -
Social media, disinformation, and regulation of the electoral process: a study based on 2018 Brazilian election experience
Existe uma preocupação mundial com o impacto que as “fake news” têm nos processos democráticos de tomada de decisão. A decisão democrática precisa ser bem informada e os eleitores precisam de um mínimo de confiança em relação às informações que recebem sobre os concorrentes. A internet aumentou a disponibilidade de informações, mas permitiu o surgimento de novas maneiras de manipulá- -las. Nas...
... , they created WhatsApp groups segmented by region, gender, age, or income and sent messages. Also, according to the newspaper, companies were paying ... This statement is especially true when it concerns a moment as crucial to a democratic ... -
Discricionariedade na Mensuração de Derivativos como Mecanismo de Gerenciamento de Resultados em Bancos
O artigo tem por objetivo identificar se os bancos brasileiros sao discricionarios quanto `as escolhas contabeis quando do reconhecimento e mensuracao dos derivativos para o gerenciamento de resultados e quais sao os determinantes dessa pratica. Utilizando modelo de dois estagios para segregar a parcela discricionaria do valor justo estimado dos derivativos e com base em informacoes entre o...
... meio da International Accounting Standard (IAS) n o 39 e do Statement" of Financial Accounting Standards (SFAS) n o 133, respectivamente, mudan\xC3" ... Ao contrário, registraram evidências de income" smoothing. Como esse estudo não se concentra especificamente nas operaç\xC3" ... -
Debit Balance Offsetting: From A Benefit To Companies To A Thorn In Their Side
... ) is not sufficient to prove the settlement of the payable Corporate Income Tax ("IRPJ") and Social Contribution on Net Income ("CSLL") and the ... , despite any arguments offered by taxpayers in their defense (statement of dissatisfaction). That has been contributing to an increase in the ...
- Acórdão Nº 0001050-50.2022.8.27.2722 do Tribunal de Justiça do Estado do Tocantins, 21-09-2022
-
Brazilian Special Tax And Currency Exchange Regularization Regime
... The regularized assets are subject to a tax rate of 15 per cent (income tax) and also subject to a penalty of 100 per cent. Considering the dollar ... RERCT, eligible persons must submit a Standard Regularization Statement to the Brazilian Internal Revenue Service (RFB), which must contain a ...
-
Análise de desempenho na geração de benefícios econômicos dos clubes de futebol brasileiros: o uso do atleta como recurso estratégico e ativo intangível
De acordo com a Visão Baseada em Recursos, as empresas investem em recursos estratégicos visando benefícios econômicos e vantagem competitiva. Na norma contábil os mesmos são considerados ativos intangíveis geradores de benefícios econômicos. O objetivo deste trabalho foi verificar o desempenho dos clubes de futebol brasileiros na utilização do atleta como ativo intangível e recurso estratégico...
... the investment in athletes and outputs revenues, cash and income. The data were collected in the financial statements of 18 clubs extracted ... RUTHERFORD, B.A. The social construction of financial statement elements under Private ... ISSN 2175-8069, UFSC, Florianópolis, v ... -
The cross-section of expected stock returns in Brazil/ Evidencias seccionais dos retornos esperados das acoes no Brasil.
... companies, they were obliged to publish their consolidated statement (accordingly to the Brazilian regulation). We used the consolidated ... and minority interest, which in Brazil is called consolidated net income of the controlling company ... Few stocks started trading in the middle ...
-
El derecho a beneficiarse de los avances científicos y los límites a la discrecionalidad estatal la salud reproductiva en América Latina
Las mujeres de países desarrollados rara vez mueren de hemorragia posparto y casi nunca por un aborto, las mujeres en América Latina sí. La mayoría de estas muertes son evitables, y el misoprostol y mifepristona ayudan a prevenirlas. El misoprostol tiene varios usos obstétricos, incluido el tratamiento de la hemorragia posparto y el aborto incompleto. La mifepristona tiene como principal uso la...
... Müller, Amrei (2010), “Remarks on the Venice Statement on the Right to Enjoy the Benefits of Scientific Progress and its ... “Efficacy, Acceptability and Safety of Medication Abortion in Low-income ... -
Network effects on radical innovation and financial performance: An open-mindedness approach.
... characteristics of an emerging country, such as low disposable income, market turbulence, underdeveloped institutional frameworks, and lack of ... that there were no problems in understanding the items or the statement of the issues (Churchill, 1979) ... Finally, the questionnaire was sent ...
-
Economy of culture or creative economy: intersections and conceptual changes in brazilian cultural public administration
O presente trabalho tem como objetivo traçar um esboço contrastando os conceitos de economia da cultura e economia criativa, examinando o debate teórico sobre a importância atual do valor econômico dos bens culturais para nortear a Administração Pública Cultural Brasileira e o plano nacional de políticas culturais. Portanto, é necessário que o governo estabeleça diretrizes para suas ações por...
... in order to generate and enhance new ventures, work and income in the creative sectors; ... XI - articulate and lead the mapping of ... Declarant authorities are responsible for entering data into the statement program and for the accuracy of the information entered in the database ... -
A publicidade testemunhal de medicamentos difundida por influenciadores digitais e seu enquadramento no direito luso-brasileiro
A indústria farmacêutica tem encontrado novas técnicas para promover os medicamentos isentos de prescrição médica junto do público geral. Neste contexto, a publicidade testemunhal permite incrementar a credibilidade da mensagem, ficando o seu enquadramento dependente da categoria do emissor nos ordenamentos jurídicos português e brasileiro. Adotando uma perspectiva de direito comparado, o...
... Disponível em https://www. wma.net/policies-post/wma-statement-on accountability-responsibilities-and-ethical- ... Impacts of e-health on the outcomes of care in low and middle-income countries: where do we go from here? Bulletin of the World Health ...