income statement
- Banks see more expensive capital, credit with tax overhaul
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Gram Panchayat Development Plan (GPDP): An Opportunity for Funding Rural Internet Connectivity in India
... middle and lower income countries (Katz & Callorda, 2018). Stressing upon the importance of the ... In the first section, we introduce the problem statement, status of connectivity and the digital divide, and analyze it against the ...
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The tension between global public procurement law and nationalist/populist tendencies: proposals for reform
O Acordo de Contratação Pública (ACP) teve um objetivo principal desde o seu início: enfrentar a discriminação entre licitantes por motivos nacionais ou geográficos e abrir o sistema para maior competência entre atores privados. O mundo experimentou uma liberalização gradual dos mercados públicos nacionais que quase foi percebida como um processo natural. Mas este processo está passando por...
... Available at: ... 73 “Joint U.S.-EU Statement following President Juncker’s visit to the White House”, 2018, ... Public Procurement, Market Integration, and Income Inequalities. Review of International Economics , vol. 9, issue 1, ... - Government steps up pressure on companies that used tax benefits
- Asset managers that grow faster in Brazil unveil their strategies
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Brazilian Credit Union Member Groups: Borrower-dominated, Saver-dominated or Neutral Behavior?
Theoretical models concerning Credit Unions (CUs) suggest that the type of CU domination determines the way it allocates the monetary value it generates. A borrower- (saver-) dominated CU benefits borrower (saver) members at the expenses of saver (borrower) members, and a neutral CU equally benefits its member groups. This paper applies direct measure of monetary benefits to each member group (Pat
... the interest/loan rate paid by borrowers gives the main source of income to a CU (Spencer, 1996) ... A CU acts as a financial intermediary ... balance sheet constraint, and imposes that the operating statement for the CU’s current accounting period must net out to zero. He showed ... - Lula vows to tax the rich, spare the poor
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Integrating perspectives: proposal for the analysis of work as a multifaceted phenomenon.
... In this statement, the respondents agreed with the presence of dichotomy in society, between ... economic perspective stood out as a dimension of work connected to income and support of consumer desires, professional growth and status in our ...
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Profiling the buzz agent: product referral and the study of social community and brand attachment.
... his/her product knowledge, is also a form of support or a statement of approval for a product, which can be rather persuasive. Firms engaging ... The profile includes a control for gender and income. High-income consumers become buzz agents by virtue of increased ...
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Impact of debt and taxes on earnings persistence of Portuguese SMEs.
... , the use of both fair value and estimates may lead to financial statement volatility and thus increase the potential for managerial discretion ... In the case of SMEs, income tax, analyzed together with debt, it has a significant negative effect on ...
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Tax planning in Brazil: legal reasoning and constitutional process in Brazilian supreme court
As in many countries around the world, the debate about tax planning concerns its limits, and there is a clash between two perspectives on the subject. On the one hand, there is a traditional perspective, whose advocates argue for the need to preserve the legal security of the taxpayer and the use of a more formalist interception method of tax rules. On the other side is the contemporary...
... business, income and so on) are necessarily elastic and polysemic, representing ‘the ... Additionally, the Article 11 prescribed that the taxpayer’s statement under Article 7 should be considered ineffective when: (a) submitted by ... -
Baixar as contribuições sociais gera emprego? Lições de política a partir do caso colombiano
... In order to encourage investment and employment growth in low-income regions, the Turkish government adopted a series of incentives in 1998 in ... As noted in the explanatory statement of purpose, Act 1429 seeks to alter the cost/ benefit relationship between ...
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Arrendamento mercantil: implicações contábeis e fiscais pós IFRS 16
... , que sofreu com a edição pelo IASC, passando pela SFAS 13 - Statement of Financial Accounting Standards e editada pelo FASB, até chegar ao ... 51-63, 1991 ... IMHOFF, E.A.; LIPE, R.C. Operating leases: Income effects of Constructive Capitalization, Accounting Horizons, 11(2), p ...
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Uprootedness and the protection of migrants in the international law of human rights
... 6 S. Ogata, Challenges of Refugee Protection (Statement at the University of Havana, 11.05.2000), Havana/Cuba, UNHCR, 2000, ... large segments of the population, and concentration of wealth and income in world scale) 87 ... It was all too expected that, in the nineties, ...
- Imports, weak sales put pressure on retailers
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Risk society and urban hygienism in the covid-19 scenario: urban invisibility and access to the house of social interest (HIS), in the national policy of the street population (PNPR). / Sociedade de risco e higienismo urbano no cenário covid-19: invisibilidade urbana e acesso à habitação de interesse social (HIS), na política nacional para a população em situação de rua (PNPR)
... of the risk society, on the contrary, is expressed by the statement: I am afraid! The solidarity of need is replaced by the solidarity of ... The loss of income from work by large sections of the population due to the pandemic suggests ...
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Estigma, humilhação e controle social entre beneficiários do Programa Bolsa Família
Neste artigo pretendemos analisar os parâmetros a partir dos quais se constroem representações e práticas entre os “burocratas de rua” e os “pobres”. Dentre os objetivos de pesquisa, primeiramente buscamos entender como os candidatos ao programa interpretam e negociam com os operadores do programa as categorias por eles atribuídas. Em segundo lugar, procuramos explorar em que medida o grupo de...
... of their trajecto ries) stigmatized for being benecia ries of an income transfer p olicy. Keywords: Poverty. Bolsa F amília Program. Stigma ... is reinforces Dubois statement that “[…] the mere application of administrative categories becomes ... -
RESOLUÇÃO GECEX Nº 203, DE 20 DE MAIO DE 2021
... Com base no documento "Statement of Income", referente à subsidiária do grupo localizada no Egito, foram ...
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Impacto do reconhecimento de instrumentos financeiros mensurados a valor justo sobre a volatilidade do resultado
Visando verificar se o reconhecimento de instrumentos financeiros mensurados a valor justo no resultado levou a uma maior volatilidade dos lucros contábeis, adotou-se testes estatísticos que analisaram a diferença entre as variâncias dos lucros líquidos que consideram instrumentos financeiros avaliados a valor justo e a custo histórico amortizado, no período entre 2010 e 2016, das empresas...
... recognition of financial instruments measured at fair value on net income volatility ... Impacto del reconocimiento de instrumentos financieros ... 1-25, 1994 ... BARTH, M. E. Fair values and financial statement volatility. In: BORIO, C.; HUNTER, W. C.; ... KAUFMAN, G. G.; ... -
Urban land regularization as a means of fixing the rights to property and worthy dwelling: a way to solve the social problem of informative cores in large urban centers / A regularização fundiária urbana como meio de garantir os direitos à propriedade e à habitação digna: uma forma de resolver o problema social dos núcleos informais em grandes centros urbanos
... urban property, and consequently to housing, mainly by the low income population in urban informal settlements ... To a certain extent, with ... In this statement, we find in Souza's words that "Advertising guarantees the security of ...
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Cultural appropriation of minority typical costumes. Globalization, loan or exploitation?
Considering the frantic growth of consumerism due to the globalization, the present work has the goal to briefly analyze one of the aspects of the cultural appropriation, seeing that there is a dispute in order to protect and ensure that another group does not use a certain cultural expression, based on the occurrence of disrespect and intolerance to minorities, mainly in the world of fashion,...
... classified as a minority, due to the absence of power; the same statement is true for black people, therefore, the minority does not just refer to ... As an example of an immaterial cultural asset, Irish income can be mentioned. In the Municipality of Divina Pastora of the State of ... -
Inhospitable Accessibility and Blurred Liability: Institutional Voids in an Emerging Economy Preventing Supply Network Transparency.
... study indicates that convictions are equivalent to 1% of the gross income of the focal firm (far from the limit of 20% stated by the law) ... their supply chains WHERE? On the company's (location of annual statement disclosure) HOW? Suggests possible (key information to requirements) ...
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Buying a family car: relevant factors for teenagers.
... about the completing of the questionnaire, the privacy statement, and the presentation of the researcher. The data collection instrument ... according to demographic queries about gender, age, family income and number of family cars ... First, we carried out a semantic pre-test, ...
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Failures in brazilian public social programs to reduce extreme poverty: case study Porto Alegre for all
Poverty can be an economic circumstance, but it is also a political issue, since it directly influences several political decisions. The academic literature agrees that fundamental human needs have had, in fact, little development in their concept and scope within recent decades, although significantly changed happened in the Western way of accomplishing needs. We seek to understand different...
... The mentioned statement tries to see the world in a completely different, nonconventional ... , offering the necessary conditions for the pickers to have better income, well being at work and understanding the potential of their ... -
Editorial
... Ater emphasizing the need to analyze the 10% with higher income, dividing them into two subgroups – the top cent (“dominant” ... he generalized statement that the dominant classes are very small, in fact, hides a population ...