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Página 1 dos resultados de 43 itens digitais encontrados em 0.033 segundos
- Universidade do Minho
- Instituto Superior de Economia e Gestão
- Instituto Universitário de Lisboa
- Banco Mundial
- Washington, DC: World Bank
- World Bank, Washington, DC
- Tema Printing, Tema, Ghana
- Washington, DC
- Universidade de Múrcia
- Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
- Universidade Federal Fluminense - LATEC
- Mais Publicadores...
Effects of working capital management on the profitability of portuguese manufacturing firms
Fonte: Universidade do Minho
Publicador: Universidade do Minho
Tipo: Dissertação de Mestrado
Publicado em //2011
Português
Relevância na Pesquisa
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Dissertação de mestrado em Finanças; The purpose of this study is to provide empirical evidence about the effects of
working capital management on the profitability of Portuguese manufacturing firms. In
accordance to this purpose, profitability was measured by the return-on-assets ratio and
the efficiency of the working capital management was measured by the aggregate
summary indicator: net trade cycle. A longitudinal database covering the period 1996-
2006, collected from Instituto Nacional de Estatística (Portuguese Statistical Office),
was analyzed under panel data methodology.
In line with previous research, the empirical findings of this study provide evidence
that there is a negative linear relationship between profitability and net trade cycle.
Moreover, a reduction in the average number of days of accounts receivable and in the
average number of days of inventories leads to an increase in firm´s profitability. Also a
decrease in the average number of days of accounts payable tends to increase
profitability.
In addition, our study is the first one to test a non-linear relation between profitability
and working capital management for a sample of Portuguese firms. Our results suggest
a non-linear (concave) relationship between these two variables...
Link permanente para citações:
Relatório de estágio na empresa Mercedes
Fonte: Instituto Superior de Economia e Gestão
Publicador: Instituto Superior de Economia e Gestão
Tipo: Dissertação de Mestrado
Publicado em //2012
Português
Relevância na Pesquisa
48.371875%
#Controlo de cobranças#Gestão de contas a pagar#Clientes#Fornecedores.#Control of collections#Management of accounts payable#Costumers#Vendors
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais; Neste relatório pretende-se sintetizar o estágio curricular que ocorreu entre Janeiro e Março de 2012 numa empresa do sector automóvel, a Mercedes-Benz. Este relatório
compreende três partes fundamentais: a descrição da organização e da sua envolvente; a descrição das actividades desenvolvidas; e, por fim, o balanço crítico dessas mesmas
actividades. A Mercedes-Benz é uma empresa do Grupo Daimler, fundada em Abril de 2004, que
conta actualmente com 296 colaboradores. As actividades desenvolvidas durante este estágio podem ser agrupadas em duas grandes áreas: Clientes - Controlo de Cobranças; e Fornecedores - Gestão de contas a pagar. Na universidade aprende-se, essencialmente, aspectos teóricos fundamentais às exigências de um profissional. Contudo pelo que se tornou necessário complementar esse conhecimento com uma componente prática, que poderá ser materializada através do estágio. Obtém-se contacto com a vida real, ou seja, com o que realmente acontece no dia-a-dia de uma organização. Chegado ao final do estágio, e feita a avaliação do mesmo, conclui-se que este contribuiu de forma bastante significativa para o desenvolvimento pessoal e profissional...
Link permanente para citações:
From business process outsourcing to business process management: romania as an outsourcing destination for portuguese speaking countries
Fonte: Instituto Universitário de Lisboa
Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em //2013
Português
Relevância na Pesquisa
48.853574%
#Business process outsourcing#Business process management#Process associates#Accounts payable#Service level agreements#Key peformance indicators
Master of Science in Business Administration/ Classificação: M0, M1, L2; Trabalho na empresa de BPO Genpact em Bucareste, Roménia como Process Associate
Accounts Payable com Português. O cliente com quem trabalho encontra-se em Portugal e
expatriou o departamento de Finanças e Contabilidade. Este projeto faz referência às
condições para uma ótima colaboração entre os parceiros do processo de outsourcing. Em
baixo segue uma visão geral da minha tese.
Primeiramente vou explicar a minha motivação para trabalhar numa empresa de BPO. Vou
apresentar um dia da minha vida como empregada numa empresa de BPO. Depois vou fazer
uma abordagem mais teórica do outsourcing. Vou elaborar uma análise da evolução do
processo de outsourcing: como e quando começou; como evoluiu (desde aspectos
evidentemente “non-core” terceirizados ate ao outsoursing de processos que parecem “core”);
como ganhou vantagem competitiva no contexto da crise económica; como vai desenvolver
no futuro: será um aspecto básico duma estratégia empresarial ou perderá importância quando
a crise vai se remediar?
Depois vou analisar a indústria de outsourcing e os principais competidores deste mercado,
incluindo aspectos como market share...
Link permanente para citações:
Trade Credit Contracts
Fonte: Banco Mundial
Publicador: Banco Mundial
Português
Relevância na Pesquisa
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#ACCESS TO CREDIT#ACCESS TO FINANCE#ACCESS TO FINANCING#ACCOUNTS PAYABLE#ACCOUNTS RECEIVABLE#ACCOUNTS RECEIVABLES#ADVERSE SELECTION#AFFILIATED ORGANIZATIONS#ANALYSIS OF VARIANCE#ASYMMETRIC INFORMATION#BALANCE SHEET
The authors employ a novel dataset on
almost 30,000 trade credit contracts to describe the broad
characteristics of the parties that contract together; the
key contractual terms, such as the discount for early
payment; and the days by when payment is due. Whereas prior
work has typically used information on only one side of the
buyer-seller transaction, this paper utilizes information on
both. The authors find that the largest and most
creditworthy buyers receive contracts with the longest
maturities from smaller suppliers, with the latter extending
credit to the former perhaps as a way of certifying product
quality. Discounts for early payment seem to be offered to
riskier buyers to limit the potential nonpayment risk when
credit is extended for non-financial reasons.
Link permanente para citações:
Trade Credit Contracts
Fonte: Banco Mundial
Publicador: Banco Mundial
Português
Relevância na Pesquisa
27.936187%
#ACCESS TO CREDIT#ACCESS TO FINANCING#ACCOUNTS PAYABLE#ACCOUNTS RECEIVABLE#ACCOUNTS RECEIVABLES#AFFILIATED ORGANIZATIONS#ALTERNATIVE FINANCING#ASYMMETRIC INFORMATION#BALANCE SHEET#BANK ACCOUNT#BANK CREDIT
This paper provides new evidence on the
unique role of trade credit and contracting terms as a way
for both sellers and buyers to mange business risk. The
authors use a novel and unique dataset on almost 30,000
supplier contracts for 56 large buyers and more than 24,000
suppliers in Europe and North America. The sample of buyers
and suppliers includes firms of varying size, investment
grade, and sectors. The paper finds evidence in support of
four important, and not mutually exclusive, reasons for
trade credit: 1) as a method of financing; 2) as a means of
price discrimination; 3) as a bond assuring buyers of
product quality; and 4) as a screening mechanism to gauge
buyer default risk. In particular, the analysis finds that
the largest and most creditworthy buyers receive contracts
with the longest maturities, as measured by net days, from
smaller, investment grade suppliers. In comparison, early
payment discounts seem to be used as a risk management tool
to limit the potential nonpayment risk of trade credit.
Early payment discounts are generally offered to smaller...
Link permanente para citações:
Inter-Firm Trade Finance in Times of Crisis
Fonte: Banco Mundial
Publicador: Banco Mundial
Português
Relevância na Pesquisa
27.936187%
#ACCESS TO CREDIT#ACCESS TO FINANCE#ACCESS TO FINANCING#ACCOUNTS PAYABLE#ACCOUNTS RECEIVABLE#ACCOUNTS RECEIVABLES#ADMINISTRATIVE BARRIERS#ALTERNATIVE SOURCES OF FINANCING#ASYMMETRIC INFORMATION#BACKED FINANCING#BALANCE SHEET
The paper discusses the main features
that distinguish inter-firm international trade finance from
alternative sources of financing. On the one hand,
inter-firm trade finance could help overcome informational
problems associated with other lending relationships; on the
other, it may contribute to propagate shocks due to the
interconnection among firms along credit chains. The paper
evaluates the potential effects of a financial crisis on the
use of trade credit for firms operating in developing
countries. It argues that while the advantages of trade
credit might remain largely unexploited due to poor legal
institutions, the disadvantages might be exacerbated because
of these firms greater exposure to a default chain. Based
on these arguments, a menu of choices is identified for what
policymakers can do to boost firms access to inter-firm
trade finance in times of crisis.
Link permanente para citações:
Accounting for Infrastructure Regulation : An Introduction
Fonte: Washington, DC: World Bank
Publicador: Washington, DC: World Bank
Português
Relevância na Pesquisa
28.1079%
#ACCOUNTANT#ACCOUNTANTS#ACCOUNTING#ACCOUNTING APPROACH#ACCOUNTING EQUATION#ACCOUNTING POLICIES#ACCOUNTING PRACTICES#ACCOUNTING PRINCIPLES#ACCOUNTING RULES#ACCOUNTING STANDARDS#ACCOUNTING SYSTEMS
The Enron crisis offered a dramatic
reminder to regulators around the world that reliable
accounting standards are essential for markets to work
efficiently and fairly. Harvey Pitt, chairman of the
regulatory agency responsible for the monitoring of
accountants in the United States (the Securities and
Exchange Commission) from 2001 to 2003, argued that the
crisis revealed two problems with accounting that needed to
be addressed by the regulators. The first problem is that
the accountants may have gotten some of the accounting
wrong. The second, and more important, problem is that they
may have gotten a lot of the accounting right. This volume
describes a set of rules with which utilities monopolies
should be able to comply without threat to a fair return on
their business, while at the same time ensuring the
accountability of all players. Regulators in many member
countries of the organization for economic co-operation and
development and in the electricity sector in many developing
countries use these rules. There is no reason why they
should not be of value to regulators of all public service
providers that enjoy strong residual monopoly rights.
Ultimately...
Link permanente para citações:
Credit Chains and Sectoral Comovement : Does the Use of Trade Credit Amplify Sectoral Shocks?
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
28.038555%
#ACCESS TO FINANCING#ACCESS TO FORMAL FINANCE#ACCESS TO FUNDS#ACCOUNTING#ACCOUNTS PAYABLE#ACCOUNTS PAYABLES#ACCOUNTS RECEIVABLE#ACCOUNTS RECEIVABLES#ADVERSE EFFECT#AFFILIATED ORGANIZATIONS#AMOUNT OF CREDIT
This paper provides evidence of the
presence and relevance of a credit-chain amplification
mechanism by looking at its implications for the correlation
of industries. In particular, it tests the hypothesis that
an increase in the use of trade-credit along the
input-output chain linking two industries results in an
increase in their correlation. The analysis uses detailed
data on the correlations and input-output relations of 378
manufacturing industry-pairs across 44 countries with
different degrees of use of trade credit. The results
provide strong support for this hypothesis and indicate that
the mechanism is quantitatively relevant.
Link permanente para citações:
Market Power and the Matching of Trade Credit Terms
Fonte: World Bank, Washington, DC
Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
48.79788%
#ACCESS TO BANK LOANS#ACCESS TO CREDIT#ACCESS TO EXTERNAL FINANCE#ACCESS TO FINANCE#ACCESS TO FINANCING#ACCESS TO FORMAL CREDIT#ACCOUNTING#ACCOUNTS PAYABLE#ACCOUNTS PAYABLES#ACCOUNTS RECEIVABLE#ACCOUNTS RECEIVABLE FINANCING
This paper studies the decision of firms
to extend trade credit to customers and its relation with
their financing decisions. The authors use a novel
firm-level database of Chinese SMEs with unique information
on market power in both output and input markets and on the
amount, terms, and payment history of trade credit
simultaneously extended to customers (accounts receivable)
and received from suppliers (accounts payable). The analysis
shows that suppliers with relatively weaker market power are
more likely to extend trade credit and have a larger share
of goods sold on credit. Examination of the importance of
financial constraints reveals that access to bank financing
and profitability are not significantly related to trade
credit supply. Rather, firms that receive trade credit from
their own suppliers are more likely to extend trade credit
to their customers, and to "match maturity"
between the contract terms of payables and receivables. This
matching practice is more likely used when firms face strong
competition in the product market (relative to their
customers)...
Link permanente para citações:
Public Expenditure Review 1999 : Improving Education through Increased, Efficient, and Effective Utilization of Resources
Fonte: Tema Printing, Tema, Ghana
Publicador: Tema Printing, Tema, Ghana
Português
Relevância na Pesquisa
27.769841%
#ACCOUNT#ACCOUNTABILITY#ACCOUNTABILITY MECHANISMS#ACCOUNTING#ACCOUNTS#ACCOUNTS PAYABLE#ALLOCATIVE EFFICIENCY#ANTI-CORRUPTION#AUDIT REPORTS#AUDITING#AUDITS
The Governemnt of Ghana has been
preparing public expenditure reviews annually since 1993, by
adopting relevant thematic areas to highlight important
issues of public expenditure management in Ghana. These
reviews have indicated lapses in the mechanism through which
public expenditures were made and also provided the basis
for assessment of expenditure priorities of government.
Since education is the largest spending sector of the
economy, the 1999 public expenditure review is focused on
improving the quality of education through increased
efficient and effective use of resources. Under Ghana vision
2020, improving access to quality education in the country
has been identified as one of the focal points for
government to achieve its aim of ensuring efficient
education in the country. Education and training are thus
being structured to meet the current manpower needs of the
country as well as satisfy the intellectual and skill
requirement of a technology-based growing economy.
Link permanente para citações:
Republic of Latvia : Public Expenditure Review
Fonte: Washington, DC
Publicador: Washington, DC
Português
Relevância na Pesquisa
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#MACROECONOMIC POLICY#STRUCTURAL REFORMS#FISCAL POLICY#ALLOCATION OF RESOURCES#OPERATIONAL STRATEGIES#BUDGET PROCESS#RATIONING#PUBLIC EXPENDITURES#BUDGET MANAGEMENT#REGULATORY FRAMEWORK#COMPETITIVENESS
The purpose of this public expenditure
review is 1) to present an overall diagnosis of public
expenditure management, which the Government of Latvia can
use in their policy reviews and budget oversight and
management; and 2) to present a path for reforms in the
short and medium term that will help the authorities set a
track toward meeting some of the key long-term objectives
already endorsed by the Government. The report is organized
as follows: After the Introduction, Chapter 2 assesses
recent macroeconomic developments and structural reforms in
Latvia. The focus is on dynamic of growth, the fiscal
stance, and the external accounts. Chapter 3 examines fiscal
performance within an aggregate budget constraint. It shows
that, in principle, Latvia has had an excellent record in
fiscal restraint, as measured by the progressive reduction
in the fiscal deficit since 1994. However, this achievement
has required expenditure adjustments during the year, which
has produced adverse effects on expenditure management.
Chapter 4 reviews the budget process...
Link permanente para citações:
Ukraine - Review of the Budget Process : A Public Expenditure and Institutional Review
Fonte: Washington, DC
Publicador: Washington, DC
Português
Relevância na Pesquisa
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#ACCOUNT#ACCOUNTABILITY#ACCOUNTING#ACCOUNTS#ACCOUNTS PAYABLE#AGGREGATE FISCAL DISCIPLINE#ALLOCATIVE EFFICIENCY#APPROPRIATIONS#AUTHORITY#BILLS#BUDGET APPROPRIATIONS
This report is a companion report of the
Country Financial Accountability Assessment. It presents an
institutional analysis of the budget process, which is the
process by which the government allocates funds to spending
agencies. It analyzes the participants in the
decision-making process related to spending and the
institutions involved in the budgetary and financial
management of government operations, as well as the
modalities of preparation and execution of the budget. The
report also updates the findings of the 1997 Public
Expenditure Review concerning fiscal sustainability and the
size and composition of public expenditure, which is
discussed in an international context. Finally, the report
provides recomendations on how to improve the management of
public resources.
Link permanente para citações:
Ukraine : Country Financial Accountability Assessment
Fonte: Washington, DC
Publicador: Washington, DC
Português
Relevância na Pesquisa
28.038555%
#LEGAL FRAMEWORK#INSTITUTIONAL FRAMEWORK#EXTERNAL AUDITORS#INTERNAL AUDITING#CAPACITY BUILDING#FINANCIAL STATEMENTS#ACCOUNTING & REPORTING#PUBLIC ENTERPRISES#STAFF TRAINING#PROGRAM BUDGETING#BUDGET LAW & LEGISLATION
Ukraine has several strengths, such as
an educated workforce, strong bookkeeping skills, and
commitment to reforms, and a long-term vision of joining the
European Union. In order to strengthen existing public
financial accountability, Ukraine will need to build on its
strength by undertaking several measures. Experience in many
other countries shows that several required changes entail
reaching political consensus, reforming existing
institutions, or creating new institutions. This suggests
that a realistic timetable for improvement in public
financial accountability will have to stretch over several
years and will depend on strong leadership from the top. The
most important areas for action are: bringing revenues under
the scope of independent external auditors; introducing the
concept of internal audit; strengthening the capacity of the
Accounting Chamber to conduct financial statement audits;
strengthening the accountability of state owned enterprises;
introducing international accounting standards for selected
enterprises; adopting international best practices for
licensing of audit professionals; and strengthening the
disciplinary committee of the Chamber of Auditors to provide
effective oversight. Other measures needed are to: train
deparmtnetal staff in implementing program budgeting; fully
implementing the Budget Code; expediting the implementing of
the Treasury modernization project; and implementing
standardized automated accounting and reporting systems.
Link permanente para citações:
Cambodia : Review of Government Information and Communications Technologies Policies and Investments
Fonte: Washington, DC
Publicador: Washington, DC
Português
Relevância na Pesquisa
27.769841%
#ACCESS TO THE INTERNET#ACCOUNTS PAYABLE#ACCOUNTS RECEIVABLE#ADMINISTRATION PROCESSES#ADMINISTRATIVE PROCESSES#ANTI-VIRUS SOFTWARE#APPLICATION INTERFACE#APPROPRIATE TECHNOLOGY#APPROVAL SYSTEM#AUTHENTICATION#AUTOMOBILE
Further, governments are using
information and communication technologies (ICT) as tools to
reduce transaction costs and processing time, and increase
government revenues. Further, the potential to access public
services at home or at a local Internet kiosk empowers
citizens in rural areas, including women and minorities.
Access to relevant public information on rights and
benefits, inheritance and family laws, health care, and
housing can be provided through the Internet or mobile phone
which translates to easier access and less time than
traveling to or queuing up at government departments. The
Royal Government of Cambodia (the Government) has taken
various initiatives regarding the streamlining of ICTs in
administration functions and several core agencies have
invested or are planning on investing in information
systems, databases of various types, websites,
communications networks, etc. However, this figure will be
significantly higher when the cost for ICT components under
sector projects, such as under education...
Link permanente para citações:
Gestión financiera del circulante y creación de valor en la empresa= Short-term financial management and firm value /
Fonte: Universidade de Múrcia
Publicador: Universidade de Múrcia
Tipo: Tese de Doutorado
Formato: application/pdf
Português
Relevância na Pesquisa
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#Empresas - Gestión Financiera#Análisis financiero#65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas
Esta tesis doctoral se plantea con el objetivo de profundizar en el estudio de las decisiones financieras a corto plazo en la empresa. El activo y pasivo corriente tiene gran importancia en las empresas, como muestra el importante peso que tesorería, clientes, o proveedores representan dentro del balance. Sin embargo, a pesar de su importancia, la literatura financiera se ha centrado fundamentalmente en el estudio de las políticas de inversión y financiación a largo plazo. Por tanto, la finalidad de esta tesis es analizar los efectos de la inversión en tesorería y clientes, así como el uso de la financiación de proveedores en el valor y la rentabilidad de la empresa. La tesis está estructurada en tres partes. La primera parte comprende los capítulos 1 y 2, y se destina al análisis de la tesorería. La segunda parte incluye los capítulos 3 y 4, que analizan el crédito comercial desde el punto de vista de la inversión en clientes (crédito comercial concedido). La última parte, Capítulo 5, investiga el valor del crédito comercial recibido (acreedores comerciales).
En primer lugar (Capítulo 1), se estudia la relación entre los niveles de tesorería mantenidos por las empresas y su valor. Los resultados muestran una relación no lineal entre la tesorería y valor de la empresa (forma de U invertida). Adicionalmente y consistente con lo anterior...
Link permanente para citações:
Ethiopia : Focusing Public Expenditures on Poverty Reduction, Voume 2. Appendixes and Statistical Tables
Fonte: Washington, DC
Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
Português
Relevância na Pesquisa
27.936187%
#ACCOUNT#ACCOUNTABILITY#ACCOUNTING#ACCOUNTING RECORDS#ACCOUNTS#ACCOUNTS PAYABLE#ADMINISTRATIVE COSTS#AUDITED ACCOUNTS#AUDITING#AUTHORITY#BID DOCUMENTS
The topics for this review were
determined by the Government in consultation with a core
group of donors at a workshop in Brussels organized by the
European Commission in November 2000. The Government
suggested reviewing public expenditures at the regional
level, starting with three regions. This public expenditure
review (PER) marks the first explicit attempt at Regional
PERs. This integrated report draws on draft reports from the
January-April 2000 mission as well as from a workshop held
in Addis Ababa during September 17-18, 2001. The theme amd
the focus topics for this PER emerged out of consultations
between the Ethiopian governmentand a core donor group at a
workshop in Brussels organized by the European Commission in
November 2000. This PER is set on three premises: 1) It is
thematically set in the context of the Poverty Reduction
Strategy Paper and the Heavily Indebted Poor Countries
document; 2) It focuses on getting a better understanding of
the budgetary institutions, systems and processes at the
regional level; and 3) the PER analysis and recommendations
are intended to harmonize with the sequence and pace of the
Government of Ethiopia's Expenditure Management and
Control Program.
Link permanente para citações:
Fundamentals of Financial Statements Audit
Fonte: Washington, DC
Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
27.936187%
#ACCOUNT#ACCOUNTANT#ACCOUNTANTS#ACCOUNTING#ACCOUNTING PERIOD#ACCOUNTING POLICIES#ACCOUNTING RECORDS#ACCOUNTING STANDARDS#ACCOUNTING SYSTEMS#ACCOUNTS#ACCOUNTS PAYABLE
The purpose of an audit is to enhance
the degree of confidence of intended users in the financial
statements. The objective of an audit of financial
statements is to enable an auditor to express an opinion as
to whether the financial statements are prepared, in all
material respects, in accordance with International
Financial Reporting Standards or another identified
financial reporting framework. The auditor's opinion is
expressed in by using the phrase 'give a true and fair
view' or 'present fairly, in all material
respects'. The auditor and the client's management
have separate and distinct responsibilities. The auditor is
responsible for forming and expressing an opinion on the
financial statements. The client's management, on the
other hand, bears responsibility for preparing and
presenting the financial statements. Management's
responsibilities are not relieved by the fact that the
statements are audited. An auditor must comply with general
principles of an audit. These require an auditor to: 1)
comply with the 'Code of Ethics for Professional
Accountants' issued by the IFAC (or a national Code of
Ethics...
Link permanente para citações:
Suriname : Report on the Observance of Standards and Codes - Accounting and Auditing
Fonte: Washington, DC
Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
28.038555%
#ACCESS TO FINANCING#ACCOUNT#ACCOUNTABILITY#ACCOUNTANCY#ACCOUNTANCY FIRMS#ACCOUNTANT#ACCOUNTANTS#ACCOUNTING#ACCOUNTING FIRM#ACCOUNTING FIRMS#ACCOUNTING PRACTICES
This report provides an assessment of
the corporate sector accounting, financial reporting, and
auditing practices in Suriname, with the aim of assisting
the Government of Suriname's efforts to strengthen
private sector accounting and auditing practices and enhance
financial transparency in the corporate sector, so as to
support the Government's objective of private
sector-led growth and deepened integration with the
international economy. This ROSC A&A aims to support the
government's objectives of improving the investment
climate and fostering private sector growth, in particular
through: (a) designing a solid legal and regulatory
framework governing the accounting and audit profession in
Suriname, (b) improving the technical skills of accounting
and audit practitioners, and (c) enhancing the institutional
capacity of the country's accounting professional body
and educational institutions. The ROSC A&A focuses on
the institutional framework regulating accounting and
auditing practices, and the comparability of national
accounting and auditing practices with international
standards and best practice...
Link permanente para citações:
Uma abordagem dos reflexos contabéis decorrentes do cancelamento das despesas públicas dos restos a pagar da união (1999 - 2003); A study on the accounting reflexes stemming from the annulment of governmental expenditures from the accounts payable by the Union
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ;
Formato: application/pdf
Publicado em 01/04/2007
Português
Relevância na Pesquisa
37.769841%
#Contabilidade pública#Despesas liquidadas e despesas reais#Public accounting#Liquidated expenditures and actual expenditures
Este estudo objetivou analisar e evidenciar os reflexos contábeis decorrentes do cancelamento das despesas públicas dos restos a pagar da União. A identificação, a análise e a discussão foram possíveis a partir da coleta de dados das contas públicas, disponibilizadas pela Secretaria do Tesouro Nacional (STN), no período de 1999 a 2003. Definiu-se a hipótese nula de que os reflexos contábeis decorrentes do cancelamento das despesas dos restos a pagar não são significativos em relação às despesas liquidadas. Foram utilizadas as pesquisas exploratórias, bibliográficas, documental, qualitativa e quantitativa. Os resultados revelaram que o cancelamento das despesas públicas dos restos a pagar refletiu contabilmente no valor das despesas que foram consideradas liquidadas e divulgadas pelos poderes e órgãos da União: diminuição das despesas, incorporação de ativos a maior, estorno de exigibilidade, aumento de resultado do sistema financeiro.; This study intended to analyze and evidence the accounting reflexes due to the cancellation of public expenditures unpaid at the Fiscal yearend of the Union. Related identification, analysis and discussion were based on data of Governmental accounts, made available by the National Treasurey Secretariat (STN)...
Link permanente para citações:
Análise da Visão/Utilidade, para Fornecedores, de um Portal Financeiro Implantado por uma Empresa Varejista; ANALYSIS OF THE VISION / UTILITY, FOR SUPPLIERS, A GATEWAY FINANCIAL DEPLOYED BY A RETAILER; ANALYSIS OF THE VISION / UTILITY, FOR SUPPLIERS, A GATEWAY FINANCIAL DEPLOYED BY A RETAILER
Fonte: Universidade Federal Fluminense - LATEC
Publicador: Universidade Federal Fluminense - LATEC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ;
Formato: application/pdf
Publicado em 15/11/2012
Português
Relevância na Pesquisa
28.371875%
O setor de varejo no Brasil tem apresentado constantes transformações e mudanças nos últimos anos,acompanhando as tendências econômicas no país e no mundo. O objetivo do estudo é fazer uma análise da implantaçãode uma ferramenta chamada de Portal Financeiro, na área de contas a pagar e receber de uma empresa do varejo, quevisa tornar os processos entre a empresa e seus fornecedores mais rápidos e dinâmicos, a fim de reduzirem custos e obterrespostas mais eficientes em seus mercados. Para isso, foi realizada uma pesquisa em dois momentos diferentes com osfornecedores que utilizam a ferramenta para identificar qual a satisfação deles com as funcionalidades e os benefícios quepassaram a ter com tempo. O software SPSS versão 17 foi utilizado para a realização de análise descritiva e o teste Qui-Quadrado para avaliar possíveis alterações nas respostas dos fornecedores nos dois momentos da pesquisa. No que dizrespeito à dimensão econômico / financeira, a introdução do Portal Financeiro alterou positivamente a relação entre osfornecedores e a empresa pesquisada, além dos processos que eles desempenham para as atividades de contas a pagar ereceber.; The retail sector in Brazil has experienced constant changes in recent years...
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