income statement
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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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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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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 ... -
Growth and social entrepreneurs: the challenge of conciliating economic and social values.
... Such statement does not entail disregarding the economic value, which needs to exist in ... for a part of society that is unable to generate their own income (Cassandre, Senger, Amaral & Falleiros, 2013). The term solidarity economy ...
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From formal to informal: executives who migrated to flexible work.
... to help their customers like as Barley and Kunda (2006) statement that one of the striking features of flexible professionals is to develop ... through some difficult moments, and that's why having a monthly income ends up becoming a struggle ... Generally speaking, the family has an ...
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The EU budget: from a bargaining tool to a federal budget?
The EU has several aspects which allow us to speak about an emerging Federal System. Generally, the EU budget is not mentioned to be among them. The budget has been characterised as poor-sized, inflexible and dependent on member state contributions. But there are several reasons for considering an evolution of the EU budget towards a genuine budget with federal characteristics. This is noticeable
... (Blanchard, et al 2015; Calmfors, 2015) Although this is a clear statement for fiscal autonomy, there is no consensus on what kind of own resources ... System, charges related to air transport or an EU wide corporate income tax. In 2014 a High Level Group on Own Resources has been established with ... -
The Content of the Right to Internet Access
[Purpose] Having internet access is essential for the full enjoyment of many human rights. Therefore, this Article aims to determine the minimum essential content of the right to the internet in order to both understand the extent to which it deserves protection and to verify compliance with the obligations it entails. We describe the evolving nature of internet and broadband access due to...
... éxico Digital, 2022), disability, economic (individual or household income levels), 11 local context (Galperin, 2020), and so on ... These ... conditions in the provision of such services.” The first statement establishes the right itself, while the second can be interpreted as a ... -
Changing trend of peasant behavior in Russia during Stolypin's agrarian reform
... 1. INTRODUCTION ... 1.1. Problem statement ... The assessment of the role, place, and significance, as well as the ... The name "kulak" was given to rural peasants who had an income that their fellow villagers considered ill-gotten, unearned ʹ usurers, ...
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Reforms helped improve Brazil’s rating, Fitch says
... Weve also seen decent income growth and wage growth. And there has been a substantial build-up of ... that issue was resolved in early June, we made another public statement stating that even though the debt ceiling was resolved, there were some ...
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Bankruptcy bill may include emergency measures because of pandemic
... This proof would be with documents and statement from an accountant ... The company would also have to indicate in the ... to help companies stay in operation, continue creating job and income," says Judge Costa. "At the same time, it may prevent the judiciary from ...
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Government discusses fiscal target change, tries to shield Haddad
... da Silva vocalized this up to 0.5% of GDP figure during a press statement on Friday, where he openly acknowledged the governments challenge in ... election yeara move he believes is crucial to spur job creation and income generation.In the opinion of the minister who spoke to Valor, with traffic ...
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Real rates fall to lowest since 2021
... falling real rates is echoed by Gustavo Pessoa, partner and fixed income manager at Legacy Capital, who points out that the firm has increased its ... the Copom had cut rates by 25 bp, depending on the tone of the statement it could end up sounding more hawkish and damaging positions in ...
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Decrease in the Value Relevance of Accounting Information in Electric Distributors after the Brazilian IFRS adoption.
... Item IN7 of OCPC 08 sets forth the following statement of reasons why regulatory items are no longer recognized in financial ... or liability accounts, as the case may be, as a counter-entry to income for the year (revenue from selling goods and services) in which the ...
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Reflections of Information Sharing and Collaborative Innovation in the Social Responsibility of Cooperatives.
... economic conception, information is a resource that can be used for income generation and business activities, if it is widely shared and easily ... Each statement was based on a Likert-type or seven-point semantic differential scale ...
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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...
... Although this statement may seem self-evident, this right was only recognized by international law ... , people started to allocate about a quarter of their monthly income just to keep the water running in their pipes (SHULTZ, 2003, p. 265) ... -
CEPED
... Allow me to start my article by referring to the statement made by Émile Durkheim in 1887, during the opening class of the Social ... regulation by the State), Tax Law (especially legal entities’ income tax), Economics (including company’s internal economy) and Accounting ...
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Businesses debating size of quarantine period
... Mr. Diniz said that "leaving millions of people without income, without a job, confined to often precarious homes without comfort, could ... IDV, another trade group of retailers, issued a statement Tuesday morning that, for the first time, raised the possibility of ...
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Bunge, BP put joint venture up for sale
... Bioenergias net operating revenue totaled R$7.2 billion, with net income of about R$1.7 billion.Razen was among the groups interested in buying ... Mubadala, Razen and JP Morgan also declined to comment.In a statement, Bunge said it "continues to evaluate options to exit its participation in ...
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Braskem mine collapses under lagoon
... the lagoon, an environmentally protected area, and a source of income for thousands of shellfish collectors and fishermen.Petrobras, which owns ... None of the other mines are behaving abnormally," he said in a statement.The problem, which has intensified the political dispute between the ...
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Value & growth investing and PEAD in Brazil/Value & growth investing e PEAD no Brasil.
... 1968. An empirical evaluation of accounting income numbers. Journal of accounting research, 159-178 ... Battalio, Robert ... from Losers among LowBook-to-Market Stocks using Financial Statement Analysis. Review of Accounting Studies, 10, 133-170 ... Ng, Jeffrey; ...
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Editorial
... 1COMMITTEE ON PUBLICATION ETHICS. COPE statement on inappropriate manipulation of peer review processes. Disponível em: ... who participate in the studies as a means of ensuring an additional income) or academic prestige are valued over the necessary care to maintain the ...
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Topical Issues in the Fight Against Criminal Offences in the Field of Informatisation and Communications
[Purpose] To investigate the main provisions of modern legal science regarding criminal offences in the field of informatisation and communications. [Methodology/Approach/Design] The study used general scientific and special legal methods, in particular, analysis, generalisation, statistical, and comparative legal. Classification and modelling methods were actively used during the study. [Findings
... This statement concerns almost all information-related crimes, in particular, those that ... (distribution and publication of classified information about the income of certain figures belonging to the same political party) ... (3) ... -
From an idealized separation of powers to its practical problems in the Rule of Law
O artigo apresenta a Separação de Poderes como um princípio. Isso significa que é uma das várias opções políticas possíveis. Tomamos essa concepção e então objetivamos explicar como ela se desenvolve com relevância em um Estado de Direito e seus procedimentos. Foi percebido analiticamente que essa concepção é idealizada pois falha em abordar problemas práticos. A principal problemática...
... , as well increasing the employment rates, and therefore, the income of the population of these regions. It is also important to keep in mind ... Although Garcia makes a statement with the constitutionalism of latin american in mind, the diagnostics is ... -
Anti-racism legislation in Brazil: the role of the Courts in the reproduction of the myth of racial democracy
O objetivo deste artigo é analisar a aplicação da legislação antirracista brasileira, por meio de decisões judiciais em casos de estigmatização racial e insultos. Analisamos mais de 200 casos de insultos racistas e depreciação nos tribunais de justiça brasileiros. Descobrimos que o judiciário tende a minimizar a importância de insultos e estigmas, com julgamentos de não provimento de recursos ou...
... by less prestigious occupations, low schooling and low income, with jobs that historically focus on domestic work for women, and on ... also stressed that it was “unnecessary to prove the explicit statement, intentions, opinions or subjective attitudes of the offender”, seeking ...