income statement
- Fiscal risk limits interest rate cuts
- Currency hedging cost soars with high interests
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Hope, perceived financial risk and propensity for indebtedness.
... , so students' expectations are that as soon as they graduate, income will increase and debt will decrease. But maybe it is not only ... and evaluated the character's hope by agreeing to the following statement: Paul/John has high hopes to buy the condominium (1 = totally disagree; 7 ...
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Do domínio autoritário militar para a democracia constitucional: uma visão geral das políticas de direitos humanos através da redemocratização brasileira
O presente artigo, resultado de investigações e discussões teóricas realizadas no Programa de Pós-Graduação em Direito e no Centro para Cidadania, Sociedade Civil e Estado Democrático de Direito (CISRUL) da Universidade de Aberdeen no Reino Unido, tem como escopo principal analisar o processo histórico e sócio-político brasileiro de transformações de direitos humanos durante a saída do país do...
... a country’s average achievements in health, education and income with how those achievements are distributed among country’s ... dictatorship to reserve significant space for HR in Brazil’s statement at the Opening of the 32 nd Session of the United Nations General ... -
Parallel careers and their consequences for companies in Brazil.
... A career does not necessarily have to produce income (Alboher, 2007). Parallelism suggests a focus on balancing multiple ... And it is okay, it is declared. There is a formal statement signed." (HR VP) ... Reasons for parallel careers ... The respondents' ...
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Smart tourism destinations: (Mis)aligning touristic destinations and smart city initiatives
Several tourism destinations around the world have started to implement smart city projects with the aim of improving the standard of living of their citizens, as well as the sustainability of their urban and touristic areas, which motivated the emergence of the concept of smart tourism destination. However, the extant literature on this subject is still incipient. Thus, this article aims to...
... was divided into five technical chambers — Qualification and Income Generation; Tourism and Economic Activities; Energy and Smart City; Public ... population was unaware of it, as can be seen below through the statement of a local citizen (WR): ... “I haven’t ever heard about any apps ... -
Aspectos da qualidade da informacao contabil no contexto internacional.
... doi: 10.1016/j.jacceco.2012.03.001 ... Biedleman, C. (1973). Income smoothing: The role of management. The Accounting Review, 48(4), 653-667 ... Financial Reporting Standards and the quality of financial statement information. International Review of Financial Analysis, 19(3), 193-204 ...
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A Human Rights' Tale of Competing Narratives/ Um Relato de Narrativas Rivais de Direitos Humanos.
... Accordingly, "175 million people would be considered to be income poor in 2015, 75 million of whom would be living in extreme poverty." (1) ... (65) In its supervisory statement, the regional court neglected to develop a proportional test by which ...
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Democracy, fundamental rights and public finance: a constitutionalist criticism of the Steuerle-Roeper Index
O artigo propõe-se a discutir criticamente o conceito de democracia fiscal, tal como operacionalizado por meio do Índice Steuerle-Roeper. Assume-se que o contexto sócio- -histórico contemporâneo compreende um cenário de crise ou declínio das democracias, amplamente explicado pelas dificuldades fiscais enfrentadas pelos Estados. O Índice de Democracia Fiscal é discutido como uma contribuição...
... to raise the requisite amount of taxes by skimming off profits and income and to use the available taxes so rationally that crisis-ridden ... Streeck and Mertens present it and report in a statement that they got the information through personal communication with the US ... -
Analysis of the effects of conservatism in accounting information after the 2011 change in the basic conceptual pronouncement.
... in the absence of prudence can raise the levels of assets, net income and equity, and reduce liabilities, reflecting the interpretation of ... concerns the relevance of conservatism for the conformity of statement analysis, as it becomes a rational pathway for reducing information risks ...
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Desintegração jurídica e uma teoria do Estado
Este artigo descreve uma topologia do pensamento jurídico e as condições sociais de que essa topologia, esse pensamento, é um componente. Propõe-se que o pensamento jurídico seja composto por um núcleo e uma periferia e que toda a estrutura corresponda aproximadamente à dicotômica e fragmentada economia política do moderno Estado de bem-estar social democrático. A parte I é uma descrição da...
... Making Bureaucracies Think : The Environmental Impact Statement Strategy of Administrative Reform. Stanford: Stanford University Press, ... Modern Social Politics in Britain and Sweden : From Relief to Income Maintenance. New Haven: Yale University Press, 1974: “Talvez a mudança ... -
Monetary Policy and Long-Term Real Rates in Brazil/Politica Monetaria e Taxa de Juros Real de Longo no Brasil.
... released to the market is the new policy rate, along with the statement of the monetary policy meeting. Thus, long-term rates are reacting ... (2015), "Bond Markets and Monetary Policy", in Handbook of Fixed-Income Securities, edited by Pietro Veronesi ... Cook, T. and Hahn, T. (1989) ...
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The effects of easy and difficult business relationship evaluations on purchase intentions.
... company] [socio-demographic questions: age /gender/marital status/income] [Scenario Check: Satisfaction Evaluations] By putting yourself in ... 9 10 Extremely Satisfied Evaluate whether you agree with the statement: "I would very much like to continue purchasing and having a commercial ...
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Comparabilidade dos relatórios financeiros e informatividade dos preços das ações no Brasil
La información revelada de una compañía es más útil si se puede comparar con información similar de otras compañías, ya que la comparabilidad de la información financiera ayuda a moldear las expectativas del mercado, expandiendo y mejorando la previsibilidad de los inversores. Por lo tanto, el objetivo del estudio fue investigar el impacto de la comparabilidad de los informes financieros sobre la
... BALL, R.; BROW, P. An empirical evaluation of accounting income numbers. Journal of Accounting Research , v. 6, n. 2, p. 159-178, 1968 ... D.; RIEDL, E. J. Mandatory IFRS adoption and financial statement comparability. Contemporary Accounting Research , v. 30, n. 4, p ... -
Intersections between Race and Class: A Postcolonial Analysis and Implications for Organizational Leaders.
... For example, in terms of income equality between whites and blacks in Brazil, the report of the Oxford ... to Foucault (2003b) in discourse analysis is the role that a statement plays, that is, the economic, social and political roles, among others, of ...
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Business climate in the russian federation considering the relations between entreneurs and tax authorities
taxation builds financial relations between the state and legal entities or individuals. Acting as part of the economic policy of the state, an adequate tax system ensures the effectiveness of the main components of the economy, the development of entrepreneurial initiatives and meeting the basic needs of the country. The article examines the impact of the tax system on business climate,...
... Introduction ... The tax system enables redistribution of the income of society and the state. It financially supports social programs of the ... This procedure implies receiving a written statement of tax authorities that the planned actions and transactions of the ... -
Vaccine hesitancy & ref usual. 'Anti-science' and unsafe behaviours on society
A questão em discussão é que alguns dos debates científicos e éticos após a recusa individual de medidas preventivas de saúde têm se concentrado na proteção da dignidade e integridade humana coletiva versus a liberdade individual, em uma medida que abrange também a proteção da integridade humana não apenas por aplicação do devido padrão de atendimento, mas também através dos mecanismos de...
... were incorrect, in particular the statement that the investigations were biased not by new reliable evidence, but by ... correlates of vaccine attitudes and behaviours in cohorts of low-income mothers receiving home visiting services (Jarret et al 2015) 14 ... -
Essay
... on topics as broad-ranging as the constitutionality of an income tax on judges, the practice of issuing seriatim opinions, immigration, the ... sovereignty, is inconsistent with an ... 55. Markup Statement on H. Res. 568, U.S. House of representatives, Committee on the Judiciary, ...
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The current influence of social media on democratic debate, political parties and electioneering
This article provides an overview on how digital social media influences the debate and some of the major democratic organizations - namely political parties and electioneering campaigns. Its specific objectives are: i) to expose the debate about the democratic essence (or not) of the internet; ii) to analyze risk factors for democracy brought about by the digitization of social communications;...
... Its emergence marked the replacement of the balanced press statement by the provocative tweet. Democratic politics is based on a certain level ... , the effect of social media on democracy is greater for low-income countries than for high-income countries ... Moreover, the effect of ... -
Pointing out the false autonomy of Brazilian municipalities: the 'quality of the Federation' drawn by the Rule of Law and its impact on promoting the common good
This paper addresses the problem of promoting the common good at the local governments. To demonstrate how Law should be seen primarily to a positive task (human flourishing), and to show how enaction and implementation of rights are strictly connected, it is presented the hypothesis in which the “quality of the Federation” (arrangement of competences, goods and incomes drawn in a Federal Rule of
... moments, shows that Brazil is among the countries with the lowest income provision for the local sphere in terms of tax revenue sharing 64 : ... This statement, in its original form, is so written: “Nun sage ich: der Mensch, und ... -
The resignification of place and non-place: considerations on the dimensions of occupations of places in a pandemic period in Brazil / A ressignificação do lugar e do não-lugar: considerações sobre as dimensões das ocupações dos lugares em um período de pandemia no Brasil
The main purpose of this article is to discuss the resignification of place and non-place in the context of the COVID-19 pandemic in Brazilian urban spaces. The guiding question is: how to think about the resignification of places and non-places during the pandemic of the new coronavirus in Brazil? The hypothesis leads to the conception that the anthropological place and the non-place are...
... 3 Obviously, it is important to delimit the social and income asymmetries that exist in Brazil. Just as the historic moment represented ... This statement is extremely important at the time of a pandemic, as it has imposed itself ... -
The Interdependence Between Ease of Doing Business, Innovation, and Competitiveness of Nations.
... and communication technology (ICT), and citizens' per capita income (Alderete, 2020). Jerbashian and Kochanova (2016) analyzed how regulations ... https://www.worldbank.org/en/news/statement/2021/09/16/worldbank-group-to-discontinue-doing-business-report ...
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Brazilian credit union member groups: Borrower-dominated, saver-dominated or neutral behavior?
... 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 ...
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Diretrizes para relatórios financeiros populares de entidades públicas
Este estudo analisa diferentes tipos de Relatórios Financeiros Populares (RFP) identificando as principais características responsáveis por alcançar uma transparência efetiva e aprimorar a democracia participativa. É sugerido um modelo que reúna informações essenciais e técnicas de formatação da experiência governamental nacional e internacional na publicação de relatórios concebidos para serem...
... It also off ers a different approach to the financial statement in the general accepted accounting principles (GAAP), which is ... proposition that the DCC be adopted for the presentation of the income and expenses of that mu nicipality (Figure 8). Unlike the other ... -
Impactos da pandemia no direito à moradia e propostas para a proteção desse direito em tempos de crise: da urgência de se repensar a moradia para além de um objeto de consumo
A cidade hoje é abordada desde uma perspectiva de objeto de consumo, cuja consequência é a privatização da moradia, a qual deixou de ser considerada um direito. O efeito é uma preocupação menor com políticas reguladoras dos mercados e protetivas aos cidadãos. Essa construção da cidade encontra seus limites em um cenário de pandemia, que transformou o modo de socializar, trabalhar e habitar: ter...
... ou Freddie Mac , e outros milhões apoiados pelos programas Low Income Housing Tax Credit , HUD e/ou USDA), porém somente até 24 de julho a Lei ... LEWIS-LETTINGTONS, Robert. UN-Habitat policy statement on the prevention of evictions and relocations during the COVID-19 crisis ...