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A relevância da informação contábil e o processo de convergência para as normas IFRS no Brasil; The value relevance of accounting Information and the Brazilian convergence process toward IFRS

Lima, João Batista Nast de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 21/01/2011 Português
Relevância na Pesquisa
36.23%
Este estudo investiga a relevância das informações contábeis antes e depois do início do processo de convergência para as normas internacionais de contabilidade no Brasil. Foram analisadas 2.277 observações trimestrais de todas as empresas que compuseram a carteira teórica do Ibovespa durante um período de 15 anos, entre 1995 e 2009. Especificamente, pretendeu-se analisar essa questão sobre três perspectivas distintas. A primeira perspectiva, com um enfoque de curto prazo, analisa a reação do mercado de capitais brasileiro associada à divulgação das demonstrações contábeis em três diferentes momentos: antes, durante e após a transição do padrão contábil brasileiro (BR_GAAP) para o padrão híbrido (BR_GAAP/IFRS). A metodologia utilizada para essa perspectiva foi o estudo de eventos. Adicionalmente, o estudo objetiva tratar as empresas analisadas de maneira heterogênea, conforme sugerido por Holthausen (2003) e Lopes e Walker (2008). Assim sendo, nessa primeira perspectiva ocorre a segmentação da amostra da pesquisa de acordo com alguns sinalizadores que indicam maior propensão das empresas em fornecer informações contábeis de maior qualidade, independentemente do regramento contábil do Brasil. Ou seja...

Reavaliação de ativos e correção monetária integral no Brasil: um estudo de < value relevance
Batistella, Flávio Donizete
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 11/05/2011 Português
Relevância na Pesquisa
36.22%
Este estudo contribui para a literatura existente de value relevance relacionada ao papel do patrimônio líquido contábil e do resultado contábil por intermédio de dados brasileiros em um contexto de reavaliação de ativos e contabilidade em moeda constante. Além disso, são efetuadas discussões a partir de resultados empíricos sobre dois importantes assuntos relacionados à informação contábil: relevância e confiabilidade. É aplicada uma metodologia de value relevance, sendo que a variável dependente é o valor de mercado da empresa e as variáveis independentes são o patrimônio líquido e o resultado. A primeira hipótese é a de que a informação contábil pelo custo histórico é menos value relevant do que a informação contábil com práticas de reavaliação de ativos imobilizados. Para o período 1996-2007, as companhias tinham a opção de reavaliar alguns ativos tangíveis de longo prazo. A participação de avaliadores externos nos processos de reavaliações no Brasil provavelmente proporciona um grau de confiabilidade sem muita imperfeição. No entanto, evidências empíricas mostram que as informações contábeis de empresas que efetuaram reavaliações de ativos não são mais value relevant em relação às empresas que não efetuaram. Análises adicionais baseadas em uma especificação de value relevance incremental mostraram que...

Aspectos gerais da produção científica dos programas Stricto Sensu em contabilidade no Brasil: um estudo baseado nas teses e dissertações; General aspects of scientific production of Stricto Sensu programs in accounting in Brazil: a study based on theses and dissertations

Bonfim, Marisse Dizaró
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 19/11/2013 Português
Relevância na Pesquisa
36.19%
O presente trabalho teve como objetivo determinar as características da pesquisa científica em contabilidade e controladoria, por meio da análise das dissertações e teses produzidas nos programas stricto sensu no Brasil, no período de 2007 a 2009. No período analisado foram produzidos 757 trabalhos, sendo 719 dissertações e 38 teses, que constitui-se como universo para este estudo. A amostra refere-se a 645 estudos, o que representa 85% do total, divididos em 38 teses e 607 dissertações. O problema de pesquisa está delimitado em torno da contribuição da pesquisa dos programas de pós-graduação stricto sensu para a promoção da evolução do conhecimento científico. Utilizando a técnica bibliométrica de análise de coocorrência de palavra (co word analysis) foi realizado um mapeamento das teses e dissertações defendidas nos programas, a fim de conhecer a trajetória, os temas, as bases de dados mais utilizadas nos estudos empíricos, os setores da economia abrangidos pelas pesquisas e se há, nas instituições, indícios de institucionalização da pesquisa. O conceito institucionalização está relacionado à ciência da informação (WITHLEY, 1980), que determina que as estruturas formais e informais estabelecidas em um campo de estudos orientam e legitimam as atividades de pesquisa. Foram identificadas as frentes de pesquisa em educação e pesquisa em contabilidade na UniFecap...

Acurácia e dispersão das estimativas dos analistas no mercado de capitais brasileiro: Impacto da adoção do padrão IFRS sobre a qualidade preditiva da informação contábil; Accuracy and dispersion of analysts' estimates in the Brazilian capital market: Impact of IFRS adoption on the predictive quality of accounting information

Gatsios, Rafael Confetti
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 16/12/2013 Português
Relevância na Pesquisa
36.28%
Este trabalho tem como objetivo analisar o impacto da convergência às normas internacionais de contabilidade sobre a qualidade preditiva da informação contábil no Brasil. Particularmente, o estudo verifica o impacto da adoção do padrão International Financial Reporting Standards (IFRS) sobre: i) a acurácia das estimativas de lucro realizadas pelos analistas de mercado e ii) a dispersão dessas estimativas de lucro, além de verificar o comportamento do viés de previsão. Os dados da pesquisa foram extraídos da base Institutional Brokers Estimate System (I/B/E/S) e dos formulários de referência das empresas, no site da Comissão de Valores Mobiliários (CVM), no período de 2006 a 2012. A metodologia utilizada foi a de análise de dados em painel, com estimação de modelos de efeitos fixos e aleatórios. Para adequação dos modelos, foram utilizadas variáveis de controle comumente empregadas na literatura internacional, além de variáveis de ajuste para caso brasileiro. Os resultados do trabalho indicam que a adoção do padrão IFRS no Brasil ainda não contribuiu para melhora da qualidade preditiva da informação contábil, embora o viés de previsão tenha diminuído. A acurácia dos analistas de mercado diminuiu no período de adoção parcial do IFRS no Brasil e...

Hedge accounting no Brasil; Hedge accounting in Brazil

Silva, Fernando Chiqueto da
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 24/04/2014 Português
Relevância na Pesquisa
36.21%
Esta tese é motivada pelas recentes alterações das normas contábeis brasileiras, as quais passaram a requerer o reconhecimento, no resultado, da volatilidade causada pela mensuração ao valor justo de instrumentos derivativos. A prática contábil hedge accounting (HA) possibilita eliminar tal volatilidade. Investidores cobram prêmio de risco por resultados mais difíceis de serem previstos (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Graham, Harvey, & Rajgopal, 2005; Thomas & Zhang, 2002; Allayannis & Weston, 2001; Michelson, Jordan, & Wootton, 1995), o que leva à hipótese H1: O custo de capital próprio (CCP) das companhias brasileiras é negativamente associado com instrumentos financeiros designados para fins de HA. O impacto da adoção do HA na volatilidade foi analisado com base em testes de comparação de médias. A associação entre CCP e HA foi analisada com base na abordagem de dados em painel. A amostra foi definida pelas empresas que compõem o índice Ibovespa e o período pelo intervalo de 31/12/2008 a 31/12/2012 (17 trimestres). Os resultados revelam fortes evidências de que a adoção do HA resultou em diminuição da volatilidade. Verificou-se redução da média da volatilidade de todas as proxies de retorno analisadas: ROE trimestral...

Kingdom of Thailand : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.15%
Thailand has made great efforts over the past ten years to improve the quality of corporate financial reporting. Considerable progress has been made on various fronts to strengthen the institutional framework of accounting and auditing, and to move towards converging Thai national accounting and auditing standards with international benchmarks. This report focuses on areas where stakeholders in the accounting profession in Thailand could consider making changes to strengthen the profession and increase consistency with global benchmarks. The Federation of Accounting Professions (FAP) is the self-regulatory professional body, which is a member of the International Federation of Accountants. The FAP is also the standard-setter, perhaps overly stretched with many responsibilities covered by the volunteer efforts of its members. The FAP develops and reviews accounting standards, as well as audit and ethics standards in line with international good practices. Thailand has in place legislation governing the creation and responsibilities of entities engaged in commercial activities: the accounting act...

Republic of Botswana : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.13%
This accounting and auditing report, part of the Observance of Standards and Codes (ROSC) for the Republic of Botswana, provides an assessment of accounting and auditing practices within the corporate sector in Botswana with reference to the International Financial Reporting Standards issued by the International Accounting Standards Board, and International Standards on Auditing issued by the International Federation of Accountants. Botswana has made considerable efforts in aligning its accounting and auditing practices with internationally accepted standards and codes. Corporate accounting and disclosure practices have considerably improved over the last 5 years. Monitoring and enforcement of financial reporting requirements in the banking sector have contributed to improved transparency of the financial sector. Even with progress, there is room for further improvements. The report highlights areas that need attention for strengthening the infrastructure of accounting and auditing practices in Botswana. The report concludes with recommendations to integrate with regional and sub-regional initiatives, wherever applicable, to share resources in order to strengthen accounting and auditing practices in Botswana.

Republic of Latvia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.07%
This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Latvia. The report uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation. For European Union (EU) Member States, the assessment also has regard to the relevant requirements of EU law (also known as the acquis communautaire).

Serbia and Montenegro - Republic of Serbia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.1%
This Report provides an assessment of accounting and auditing standards and practices in Serbia. It uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and draws on good practices in the field of accounting and audit regulation to assess the quality of financial information and make policy recommendations. It highlights significant weaknesses in the quality of financial information, which are detrimental to sustainable economic growth and may allow systemic risks to perpetuate. Further, it highlights significant shortcomings in the legal and regulatory framework and stresses that addressing those should be a priority for Serbia in order to create a robust legal foundation for the provision of reliable financial information to market participants. Moreover, this Report demonstrates that legal requirements and competence alone are not enough - the commitment to deploy such competence is also essential. Market forces provide certain positive incentives to comply with high standards, but experience in Serbia (and developed economies) suggests that countervailing disincentives operate to discourage such compliance. More emphasis should be placed on the deterrent incentives of robust monitoring and enforcement regimes to achieve a full and balanced combination of capacity and incentives. The recommendations of this Report are mutually supportive in some obvious ways and require a holistic...

Indonesia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.24%
This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirements and actual practices. The reference points of international standards used in this report are International Financial Reporting Standards (IFRS) International Standards on Auditing (ISA) and international experience and good practice in the field of accounting and auditing regulation. The methodology used to conduct the analytical work for preparing this report includes application of the ROSC Accounting and Auditing diagnostic review. Developed by the World Bank, the diagnostic template was complemented by a comprehensive due diligence exercise. The World Bank ROSC team met with key stakeholders involved in accounting and auditing and corporate reporting in Indonesia. Also...

Bangladesh : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.12%
This report provides an assessment of accounting and auditing practices within the broader context of the Bangladesh institutional framework and capacity needed to ensure the quality of corporate financial reporting. The accounting and auditing practices in Bangladesh suffer from institutional weaknesses in regulation, compliance, and enforcement of standards and rules. The preparation of financial statements and conduct of audits, in many cases, are not consistent with internationally acceptable standards and practices. Better-qualified graduates generally do not join the accounting profession because it is not viewed as a stepping-stone to a rewarding and prestigious career. The out-of-date legal requirements, widespread noncompliance with accounting and auditing standards, ineffective enforcement mechanism, poor quality accounting education and training, and inadequate adherence to professional ethics have contributed to the weakness of the financial reporting regime. The policy recommendations provided in this report focus on improving statutory framework...

South Africa : Report on the Observance of Standards and Codes--Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.1%
The main purpose of the South Africa Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC A&A) is to determine reforms that will continue to improve the quality of financial reporting in South Africa. The review, requested by the Minister of Finance, was conducted to assess the status of implementation of policy recommendations in the prior 2003 ROSC A&A report, assess the institutional framework underpinning accounting and auditing practices in comparison with international standards and good practices in order to identify any emerging issues that require strengthening, share good practices adopted in the country, and propose policy recommendations addressing areas that require improvements. Implementation of the policy recommendations will further enhance the quality of financial reporting in the country, a key pillar that contributes to enhancing the business environment and advancement of governance and financial accountability in both the private and public sector entities. The review focuses on private sector. Financial reporting in public sector is assessed under public expenditure and financial accountability framework.

Sri Lanka Report on the Observance of Standards and Codes

World Bank Group
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
Português
Relevância na Pesquisa
36.27%
The Report on the Observance of Standards and Codes, Accounting and Auditing (ROSC AA) in Sri Lanka aims to assess the progress made on implementation of the policy recommendations of the first ROSC AA in 2004 and supports the Government of Sri Lanka in preparing a country action plan. This will further enhance the quality of corporate financial reporting, and thereby contribute toward the country’s goal of improving the investment climate, attracting foreign direct investment (FDI), and fostering business development. The ROSC review, requested by the Minister of Finance and Planning, entailed an evaluation exercise that assesses the strengths and weaknesses of existing institutional frameworks that underpin financial accounting and auditing practices; determines the comparability of national accounting and auditing standards; and evaluates the effectiveness of enforcement mechanisms for ensuring compliance with existing national standards, rules, and regulations. The review was conducted from December 2013 to September 2014 using the World Bank’s multi-layered review methodology. All findings reflect this time period of the review; some stated future events may have been achieved by publication date. The data and information used for the review was gathered from a diagnostic questionnaire completed by stakeholders; by reviewing accountancy profession-related documents; and through interviews with many stakeholders from government...

Bosnia and Herzegovina : Accounting and Auditing; Bosna i Hercegovina - Izvjestaj o postivanju standard i kodeksa : racunovodstvo i revizija

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
36.21%
This assessment of accounting and auditing (A&A) practices in Bosnia and Herzegovina is part of a joint initiative by the World Bank and International Monetary Fund (IMF) to prepare reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a review of both statutory requirements and actual practice. It uses International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and best practices. This assessment updates the findings of the previous A&A ROSC conducted and published in Bosnia and Herzegovina in 2004. With a population of 3.8 million, Bosnia and Herzegovina is one of the smallest countries in Central and Eastern Europe. That population is largely made up of three constituent peoples: Bosniaks, Serbs, and Croats. Prior to the war, the three groups were more evenly distributed throughout the territory of Bosnia and Herzegovina...

The World Bank Annual Report 2003; Volume 2. Financial Statements and Appendixes

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: World Bank Annual Report; Publications & Research :: Publication
Português
Relevância na Pesquisa
36.21%
The World Bank Annual Report for 2003, reviews the strategy and action pursued by the Bank, based on the Strategic Framework, and Strategic Directions (and Management Action Plan), focused on meeting the development challenges embodied in the Millennium Development Goals (MDGs). To this end, the Bank sharpened its policies, programs, and instruments to support its central mission of reducing poverty, through improved performance monitoring, and management, and improved harmonization of operational policies, procedures, and practices among donors. The Bank also considered other issues, such as its role in the reconstruction of Iraq, the introduction of the grants component in the 13th Replenishment of the International Development Association (IDA), the Operation Evaluation Department's (OED) review of the Heavily Indebted Poor Countries (HIPC) Initiative, and, market access for exports from developing countries. Methods for combating terrorism, and money laundering were also considered during the period under review. The document presents thematic (and regional) perspectives based on two pillars - poverty reduction and economic management - and how to invest in people...

Cambodia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.14%
This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned within the broader context of the Cambodia's institutional framework and capacity needed to ensure the quality of corporate financial reporting Cambodia is putting in place an institutional framework with regard to accounting, auditing, and financial reporting practices. However, institutional weaknesses in regulation, compliance, and enforcement of standards and rules still exist. The accounting and auditing statutory framework suffers from inconsistencies among different laws. Although the national accounting standards and auditing standards are based on IFRS, and ISA, respectively, they appear outmoded and have gaps in comparison with the international equivalents. There are varying compliance gaps in both accounting and auditing practices. These gaps could primarily stem from lack of clearer understanding by professional accountants...

ACCOUNTING AND REGULATORY CHANGES IN BRAZILIAN CORPORATE LAW: AN INVESTIGATION OF THE IMPLICATIONS FOR THE REVISION OF THE TARIFF OF THE SANITATION SECTOR IN PERNAMBUCO

Cavalcanti, Luiz Arthur; Universidade Federal de Pernambuco (UFPE); Rodrigues, Raimundo Nonato; Universidade Federal de Pernambuco; Prazeres, Rodrigo Vicente; Universidade Federal de Pernambuco; Araújo, Juliana Gonçalves de; Universidade Federal de Pern
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; Formato: application/pdf
Publicado em 05/05/2015 Português
Relevância na Pesquisa
46.03%
The research aimed to highlight the implications of reconciling accounting information for regulation with the information for the corporate the process of rates revision of the sanitation sector in Pernambuco. The data collected for this study were obtained in the Financial Statements, Notes, Balance Sheets, Reports and Technical Notes of tariff revision, relating to the period of 2009/2010. Interviews were conducted and surveys were applied on the Regulatory Agency of Pernambuco and on The Company of Sanitation of Pernambuco in order to clarify the details about the accounting and regulatory process to determine and validate the selection of abnormal test results and the results obtained. These data were processed in spreadsheets, prepared with the intention of reconciling the financial statements for regulatory purposes with the information for corporate purposes. It was observed that the existing regulatory norms for the case studied did not fit to update the Brazilian corporate law, the present amendments to Law 6.404/76, the Pronouncements, Interpretations and Technical Guidance Statements. Thus, it not necessarily represent a barrier to corporate changes, lack of regulation or unsuitability or asymmetry could bring little clarity to the financial statements for regulatory purposes...

MANAGERIAL ACCOUNTING PRACTICES: EVIDENCE IN CONSULTANTS OFFERED FOR SPECIALIZED MAGAZINES TO ENTREPRENEURS OF MICRO, SMALL AND MEDIUM ENTERPRISES; PRÁTICAS DE CONTABILIDADE GERENCIAL: EVIDÊNCIAS EM CONSULTORIAS OFERECIDAS POR REVISTAS ESPECIALIZADAS AOS EMPRESÁRIOS DAS MICRO, PEQUENAS E MÉDIAS EMPRESAS

Miranda, Luiz Carlos; Universidade Federal do Pernambuco; Carvalho, Iane Rodrigues; Universidade Federal do Piauí; Libonati, Jeronymo José; Cavalcante, Paulo Roberto Nóbrega
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; Formato: application/pdf
Publicado em 15/05/2013 Português
Relevância na Pesquisa
46.03%
Este estudo apresenta os resultados de uma pesquisa que investiga os conhecimentos em Contabilidade Gerencial, transmitidos pelos consultores que publicam seus aconselhamentos em revistas especializadas e direcionados aos empresários das micro, pequenas e médias empresas (MPME). Especificamente, o estudo avalia se esses consultores estão utilizando, em seus aconselhamentos, práticas modernas de Contabilidade Gerencial. Para classificar os conhecimentos contidos nos aconselhamentos, utilizou-se um conjunto de 38 práticas, classificadas nos Quatro Estágios Evolutivos, descritos pela Federação Internacional de Contadores (International  Federation  of  Accountants), em 1998. Os dados foram coletados dos artigos publicados em duas revistas especializadas, Pequenas Empresas e Grandes Negócios (PEGN) e Exame PME, no período de 2006 a 2010. A análise revelou um equilíbrio entre as recomendações de práticas gerenciais consideradas tradicionais e contemporâneas, ou modernas, pois das 415 recomendações coletadas para este estudo, 208 podem ser classificadas como práticas tradicionais (práticas dos Estágios 1 e 2) e 207 como práticas contemporâneas (práticas dos Estágios 3 e 4). Conclui-se, portanto, que é possível aceitar que os consultores brasileiros...

THE SCIENTIFIC PRODUCTION ON TAX ACCOUNTING IN BRAZILIAN JOURNALS AND EVENTS IN THE PERIOD OF 1989-2011; A PRODUÇÃO CIENTÍFICA BRASILEIRA SOBRE CONTABILIDADE TRIBUTÁRIA EM PERIÓDICOS E EVENTOS NO PERÍODO DE 1989-2011

Eloy Junior, Antonio Carlos Campodonio; Soares, Sandro Vieira; Casagrande, Maria Denize Henrique
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; Formato: application/pdf
Publicado em 08/05/2014 Português
Relevância na Pesquisa
46.1%
The Tax Accounting is one of the oldest areas developed within the Accounting, so that there are authors who relate the function of tax collector as the origin of the profession of Accountant. Thus, this research presents as a problem-situation the following question: How is the "state of art" of Tax Accounting, according to researchers presented in Accounting journals and conferences in Brazil? For this, the research aimed to identify the profile of academic surveys on Tax Accounting in Brazil. To do so, it was made a descriptive and bibliometric study, with qualitative and quantitative data approach. For this study, were limited articles from journals kept by Accounting graduate programs and scientific events with thematic areas related to Accounting, which were classified as E1, according to Qualis/CAPES (2007-2009). From 14.473 articles published in scientific events and 2.395 articles published in journals, it was verified a sample of 200 tax accounting articles, being 156 derived from events and 44 from scientific journals. As a whole, Tax Accounting area represented about 1% of publications in the journals and events analyzed. The Lotka pattern observed in the articles revealed that around 78.5% of the authors published only one article. The three most prolific authors were: Luiz Antonio Abrantes...

Pitfalls in Vezin sampling for finely crushed materials by

Kruger,C.; van Tonder,E.
Fonte: Journal of the Southern African Institute of Mining and Metallurgy Publicador: Journal of the Southern African Institute of Mining and Metallurgy
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2014 Português
Relevância na Pesquisa
36.24%
Anglo American Platinum has adopted a strategy of best practice principles (BPP) for sampling, mass measurement, analysis, and metal accounting for more than a decade now. When new plants are designed, the most suitable sampling equipment and sampling protocols are implemented and material flows and plant layouts are designed around sampling strategies. A few years ago, a crushing plant for a high-grade matte stream was commissioned. The design called for the high-grade material to be crushed to 95% passing 2 mm, and the design allowed for a single-cutter primary Vezin sampler taking increments from a gravity flowing stream at regular intervals while filling a tanker for pneumatic offload at the base metal refinery. This was a single point of sampling and analysis that would measure the wanted output from the smelting complex and the input to the refineries. In addition, the design incorporated the functionality to collect increments in an 'interleaved' fashion from the Vezin sampler for internal precision checks. The metal accounting strategy for Anglo Platinum involves the ongoing measurement of all inputs, outputs, and stock levels for all operations for platinum group metal (PGM) and base metal (BM) content. Included are yearly stocktakes...