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Desmistificação do regime contábil de competência; Debunking the accrual-basis accounting

BORGES, Thiago Bernardo; MARIO, Poueri do Carmo; CARDOSO, Ricardo Lopes; AQUINO, André Carlos Busanelli de
Fonte: Fundação Getúlio Vargas Publicador: Fundação Getúlio Vargas
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
37.42%
Este artigo apresenta o regime de competência de forma simples e objetiva, e discute como pode ser aplicado às organizações públicas no Brasil. Para tanto, usa a experiência do governo do estado de Minas Gerais no processo de preparação para a adoção do regime de competência puro, que desde 2001 estuda a possibilidade de adoção do regime. Esse processo foi acelerado em 2009 pela iminência de convergência às normas internacionais de contabilidade para o setor público, demandada pela Secretaria do Tesouro Nacional e pelo Conselho Federal de Contabilidade. A análise apresenta os incentivos à iniciativa da adoção do regime, mesmo antes da exigência legal, e os potenciais impactos de tal adoção no processo decisório. O processo de reforma administrativa no caso de Minas Gerais, incentivado primariamente pela necessidade de saneamento fiscal, levou à adoção do conceito de contratualização, o que passou a demandar informação de desempenho. Apesar dos benefícios em potencial do regime de competência para decisão e accountability, o Estado necessitará enfrentar questões como capacitação, adequação de sistemas e incertezas quanto aos parâmetros da Lei de Responsabilidade Fiscal; This paper presents accrual basis accounting in a straight and objective way...

Fluxo de caixa por regime de competência; Cash flow statement under the accrual basis accounting

Souza, Manuela Santin de
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 26/10/2006 Português
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27.42%
A Demonstração do Fluxo de Caixa (DFC) é uma peça contábil elaborada sob o regime de caixa. Essa característica torna difícil sua comparação com outras demonstrações elaboradas à luz do regime de competência. Neste trabalho, desenvolve-se um novo modelo, consoante os estudos desenvolvidos por Dechow e Dichev (2002) nos Estados Unidos: a Demonstração do Fluxo de Caixa elaborada pelo regime de competência. Essa nova peça contábil tem como função promover um elo entre a DFC tradicional e as demais demonstrações contábeis, principalmente com a Demonstração do Resultado do Exercício (DRE). Tem-se, como referencial teórico deste estudo, a exploração dos conceitos de regime de caixa e competência, a discussão dos principais aspectos da DFC e da DRE, e a referência aos estudos empíricos que já foram realizados sobre o assunto. Em seguida, foi desenvolvido o modelo em que os fluxos de caixa são segregados conforme sua competência, ilustrando-se com um exemplo hipotético. Para o teste empírico, selecionou-se, através do banco de dados Economática, empresas brasileiras do período de 1995 a 2005. A análise de regressão múltipla com dados em painel foi utilizada como ferramenta estatística. Como resultado deste trabalho...

Accrual anomaly in the Brazilian capital market

Cupertino,César Medeiros; Martinez,Antônio Lopo; Costa Jr.,Newton Carneiro Affonso da
Fonte: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração Publicador: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2012 Português
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37.23%
This paper analyzes the phenomenon known as accrual anomaly in Brazil. In particular, we examine two hypotheses: (a) that the earnings expectation included in the stock price fails to reflect the difference in persistence of the earnings components (accruals and cash flows); and (b) that the construction of a hedge portfolio by taking a long (short) position in assets with low (high) accruals generates consistently abnormal returns. The data set includes nonfinancial firms listed on the BM&FBOVESPA between 1990 and 2008. The empirical tests required conducting panel data regressions to identify the persistence of earnings and their components; the Mishkin test to identify whether the market rationally prices earnings; and the composition of a zero-investment (hedge) portfolio to analyze whether a trading strategy based on accruals consistently provides abnormal positive returns. The results indicate that the accrual component is not mispriced by the Brazilian market, and that a trading strategy based on accruals does not provide consistently positive returns. Although this evidence does not encourage arbitrage, the results are relevant from various perspectives. The methodology applied permitted identifying the quality of earnings and of their components...

Leveraging of Open EMR Architecture for Clinical Trial Accrual

Afrin, Lawrence B.; Oates, James C.; Boyd, Caroline K.; Daniels, Mark S.
Fonte: American Medical Informatics Association Publicador: American Medical Informatics Association
Tipo: Artigo de Revista Científica
Publicado em //2003 Português
Relevância na Pesquisa
27.34%
Accrual to clinical trials is a major bottleneck in scientific progress in clinical medicine. Many methods for identifying potential subjects and improving accrual have been pursued; few have succeeded, and none have proven generally reproducible or scalable. We leveraged the open architecture of the core clinical data repository of our electronic medical record system to prototype a solution for this problem in a manner consistent with contemporary regulations and research ethics. We piloted the solution with a local investigator-initiated trial for which candidate identification was expected to be difficult. Key results in the eleven months of experience to date include automated screening of 7,296,708 lab results from 69,288 patients, detection of 1,768 screening tests of interest, identification of 70 potential candidates who met all further automated criteria, and accrual of three candidates to the trial. Hypotheses for this disappointing impact on accrual, and directions for future research, are discussed.

How to improve accrual to clinical trials of symptom control 2: design issues

Vickers, Andrew J.
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em //2007 Português
Relevância na Pesquisa
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The major reason why clinical trials in integrative oncology fail is that inadequate numbers of patients are accrued. One important cause of inadequate accrual is eligibility criteria that are overly-restrictive. Investigators should critically examine every single inclusion or exclusion criterion to determine whether possible benefits to the study clearly outweigh harms in terms of reduced accrual. Accrual will also be harmed if the burdens for participation – traveling to appointments, completing questionnaires – are excessive compared to the benefits for patients. In a traditional randomized trial, half of participants do not receive treatment, reducing the benefits expected by any patient. This can be offset by guaranteeing free treatment to patients in the control group after they have completed the study. Patient burden can be reduced by limiting the number of hospital visits and avoiding excessive numbers of questionnaires.

Whey protein ingestion in elderly results in greater muscle protein accrual than ingestion of its constituent essential amino acid content

Katsanos, Christos S.; Chinkes, David L.; Paddon-Jones, Douglas; Zhang, Xiao-jun; Aarsland, Asle; Wolfe, Robert R.
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em /10/2008 Português
Relevância na Pesquisa
27.23%
It is recognized that both whey protein and essential amino acids (EAA) are stimuli for muscle protein anabolism. The aim of the present study was to determine if the effects of whey protein ingestion on muscle protein accrual in elderly are due solely to its constituent EAA content. Fifteen elderly humans were randomly assigned to ingest a bolus of either 15 g of whey protein (WY), 6.72 g of essential amino acids (EAA), or 7.57 g of non-essential amino acids (NEAA). We utilized the leg arterio-venous model to measure the leg phenylalanine balance (PB), which is an index of muscle protein accrual. PB (nmol·min−1·kg lean leg mass−1) during the 3.5 hours following the bolus ingestion improved in the WY (−216 ± 14 vs −105 ± 19; P < .05) but not in the EAA (−203 ± 21 vs −172 ± 38; P > .05) or NEAA groups (−203 ± 19 vs −204 ± 21; P > .05). The insulin response (ulU·ml−1 210 min−1) during the same period was lower in both the NEAA (48 ± 40) and EAA (213 ± 127) when compared to the WY (1073 ± 229; P < .05). In conclusion, whey protein ingestion improves skeletal muscle protein accrual through mechanisms that are beyond those attributed to its essential amino acid content. This finding may have practical implications for the formulation of nutritional supplements to enhance muscle anabolism in older individuals.

Signaling through the M3 muscarinic receptor favors bone mass accrual by decreasing the sympathetic activity

Shi, Yu; Oury, Franck; Yadav, Vijay K.; Wess, Jürgen; Liu, X. Sherry; Guo, X. Edward; Murshed, Monzur; Karsenty, Gerard
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em 03/03/2010 Português
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27.23%
Bone remodeling is regulated by various neuronal inputs, one of the best understood being the sympathetic tone which inhibits bone mass accrual. This function of the sympathetic nervous system raises the prospect that the other arm of the autonomic nervous system, the parasympathetic nervous system, may also affect bone remodeling. Using various mutant mouse strains, each lacking one of the muscarinic receptors that mediate parasympathetic activity, we show here that the parasympathetic nervous system acting through the M3 muscarinic receptor is a positive regulator of bone mass accrual by increasing bone formation and decreasing bone resorption. Expression studies, cell-specific gene deletion experiments and analysis of compound mutant mice showed that the parasympathetic nervous system favors bone mass accrual by acting centrally and by decreasing the sympathetic tone. By showing that both arms of the autonomic nervous system affect bone remodeling, this study further underscores the importance of its neuronal regulation.

Effect of State-mandated Insurance Coverage on Accrual to Community Cancer Clinical Trials

Ellis, Shellie D.; Carpenter, William R.; Minasian, Lori M.; Weiner, Bryan J.
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
27.47%
Thirty-five U.S. states and territories have implemented policies requiring insurers to cover patient care costs in the context of cancer clinical trials; however, evidence of the effectiveness of these policies is limited. This study assesses the impact of state insurance mandates on clinical trial accrual among community-based practices participating in the NCI Community Clinical Oncology Program (CCOP), which enrolls approximately one-third of all NCI cancer trial participants. We analyzed CCOP clinical trial enrollment over 17 years in 37 states, 14 of which implemented coverage policies, using fixed effects least squares regression to estimate the effect of state policies on trial accrual among community providers, controlling for state and CCOP differences in capacity to recruit. Of 91 CCOPs active during this time, 28 were directly affected by coverage mandates. Average recruitment per CCOP between 1991 and 2007 was 95.1 participants per year (SD = 55.8). CCOPs in states with a mandate recruited similar numbers of participants compared to states without a mandate. In multivariable analysis, treatment trial accrual among CCOPs in states that had implemented a coverage mandate, was not statistically different than accrual among CCOPs in states that did not implement a coverage mandate (β = 2.95...

Skeletal parasympathetic innervation communicates central IL-1 signals regulating bone mass accrual

Bajayo, Alon; Bar, Arik; Denes, Adam; Bachar, Marilyn; Kram, Vardit; Attar-Namdar, Malka; Zallone, Alberta; Kovács, Krisztina J.; Yirmiya, Raz; Bab, Itai
Fonte: National Academy of Sciences Publicador: National Academy of Sciences
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
27.23%
Bone mass accrual is a major determinant of skeletal mass, governed by bone remodeling, which consists of bone resorption by osteoclasts and bone formation by osteoblasts. Bone mass accrual is inhibited by sympathetic signaling centrally regulated through activation of receptors for serotonin, leptin, and ACh. However, skeletal activity of the parasympathetic nervous system (PSNS) has not been reported at the bone level. Here we report skeletal immune-positive fibers for the PSNS marker vesicular ACh transporter (VAChT). Pseudorabies virus inoculated into the distal femoral metaphysis is identifiable in the sacral intermediolateral cell column and central autonomic nucleus, demonstrating PSNS femoral innervation originating in the spinal cord. The PSNS neurotransmitter ACh targets nicotinic (nAChRs), but not muscarinic receptors in bone cells, affecting mainly osteoclasts. nAChR agonists up-regulate osteoclast apoptosis and restrain bone resorption. Mice deficient of the α2nAChR subunit have increased bone resorption and low bone mass. Silencing of the IL-1 receptor signaling in the central nervous system by brain-specific overexpression of the human IL-1 receptor antagonist (hIL1raAst+/+ mice) leads to very low skeletal VAChT expression and ACh levels. These mice also exhibit increased bone resorption and low bone mass. In WT but not in hIL1raAst+/+ mice...

IL-15 Fosters Age-Driven Regulatory T Cell Accrual in the Face of Declining IL-2 Levels

Raynor, Jana; Sholl, Allyson; Plas, David R.; Bouillet, Philippe; Chougnet, Claire A.; Hildeman, David A.
Fonte: Frontiers Media S.A. Publicador: Frontiers Media S.A.
Tipo: Artigo de Revista Científica
Publicado em 24/06/2013 Português
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27.42%
We and others have shown that regulatory T cells (Treg) accumulate dramatically with age in both humans and mice. Such Treg accrual contributes to age-related immunosenescence as they reduce the response to tumors and parasite infection. While we reported earlier that aged Treg have decreased expression of the pro-apoptotic molecule Bim and germline deletion of Bim promoted earlier accumulation of Treg, it remains unclear whether the effects of Bim are: (i) Treg intrinsic and (ii) dominant to other BH3-only pro-apoptotic molecules. Further, the mechanism(s) controlling Bim expression in aged Treg remain unclear. Here we show that Treg-specific loss of Bim is sufficient to drive Treg accrual with age and that additional loss of the downstream apoptotic effectors Bax and Bak did not exacerbate Treg accumulation. Further, our results demonstrate that a subpopulation of Treg expands with age and is characterized by lower expression of CD25 (IL-2Rα) and Bim. Mechanistically, we found that IL-2 levels decline with age and likely explain the emergence of CD25loBimlo Treg because Treg in IL-2−/− mice are almost entirely comprised of CD25loBimlo cells, and IL-2 neutralization increases CD25loBimlo Treg in both young and middle-aged mice. Interestingly...

On the Existence of Constant Accrual Rates in Clinical Trials and Direction for Future Research

Gajewski, Byron J.; Simon, Stephen D.; Carlson, Susan E.
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
27.59%
Many clinical trials fall short of their accrual goals. This can be avoided with accurate accrual prediction tools. Past researchers provide important methodological alternative models for predicting accrual in clinical trials. One model allows for slow accrual at the start of the study, which eventually reaches a threshold. A simpler model assumes a constant rate of accrual. A comparison has been attempted but we wish to point out some important considerations when comparing these two models. In fact, we can examine the reasonableness of a constant accrual assumption (simpler model) which had data 239 days into a three-year study. We can now update that and report accumulated from the full three years of accrual data and we can demonstrate that constant accrual rate assumption was met in this particular study. We will use this report to frame future research in the area of accrual prediction.

Practical modifications to the Time-to-Event Continual Reassessment Method for phase I cancer trials with fast patient accrual and late-onset toxicities

Polley, Mei-Yin C.
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
27.23%
The goal of phase I cancer trials is to determine the highest dose of a treatment regimen with an acceptable toxicity rate. Traditional designs for phase I trials, such as the Continual Reassessment Method (CRM) and the 3+3 design, require each patient or a cohort of patients to be fully evaluated for the dose-limiting toxicity (DLT) before new patients can be enrolled. As such, the trial duration may be prohibitively long. The Time-to-Event Continual Reassessment Method (TITE-CRM, Cheung and Chappell, 2000) circumvents this limitation by allowing staggered patient accrual without the need for complete DLT follow-up of previously treated patients. However, in the setting of fast patient accrual and late-onset toxicities, the TITE-CRM results in overly aggressive dose escalation and exposes a considerable number of patients to toxic doses. We examine a modification to the TITE-CRM proposed by the original TITE-CRM creator and propose an alternative approach useful in this setting by incorporating an accrual suspension rule. A simulation study designed based on a neuro-oncology trial indicates that the modified methods provide a much improved degree of safety than the TITE-CRM while maintaining desirable design accuracy. The practical aspects of the proposed designs are discussed. The modifications presented are useful when planning phase I trials involving chemoradiation therapy.

Is the Accrual Anomaly a Global Anomaly?

LaFond, Ryan
Fonte: MIT - Massachusetts Institute of Technology Publicador: MIT - Massachusetts Institute of Technology
Tipo: Trabalho em Andamento Formato: 510335 bytes; application/pdf
Português
Relevância na Pesquisa
27.47%
This paper investigates the subsequent return implications of accruals within a sample of large, developed, international equity markets and assesses whether similar institutional features account for the accrual anomaly across countries. I investigate the returns implications of accruals in 17 countries over the 1989 to 2003 time period. In general, the results of country-specific analysis indicate that the accrual anomaly is a global phenomenon. After decomposing total accruals, I find, in general, that accrual mispricing is largest for working capital accruals, specifically current asset accruals. However, the results of further analysis suggest that there is no dominant factor that explains the accrual anomaly internationally. Overall, the results indicate that the accrual anomaly is present in international markets yet the factor(s) driving the accrual anomaly appear to vary across markets.

Sri Lanka - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
27.23%
This assessment of public sector accounting and auditing is generally meant to assist with the implementation o f more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. Following the introduction, and chapters on public sector accounting and auditing, Annex A explains the methodology used for the study. Annex B provides a summary of accounting and auditing standards referred to in this study. Annex C and D provide Sri Lanka accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.

Botswana - Accrual Accounting Policy Note and Guide

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
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37.61%
This paper comprises two volumes: volume one, this concise policy and guidance note that deals with the request as outlined, and a volume two which provides more detailed technical guidance on the implementation of International Public Sector accounting Standards (IPSAS) accrual based standards. Recommended reforms directly relevant to this paper include: 1) fiscal reforms on both the revenue and expenditure sides to limit fiscal deficits and ensure a return to a sustainable medium term fiscal path; and 2) transforming the current planning and budget system which falls short in meeting the usual measures of budget effectiveness by, for example, moving towards government-wide medium term fiscal and expenditure frameworks and a program budget in the medium term, in tandem with public sector reform and the necessary changes to the Public Financial Management (PFM) legal framework and the government accounting system. Accrual accounting is a methodology under which transactions and other events are accounted for when they occur...

Report on Pilot Study on Migration to Accrual Accounting : Forest and Health Departments of State Government of Madhya Pradesh (India)

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
37.42%
The objective of this study is to identify gaps between the existing cash based accounting system and the accrual based accounting system to assist Government Accounting Standards Advisory Board (GASAB) to address issues related to Property, Plant and Equipment (PPE) and inventories during actual migration to accrual accounting. This study also includes documentation of operational and implementation issues and suggested solutions to latent problems and road blocks if any so as to provide necessary inputs to GASAB for framing appropriate. Guidelines for migration of Government accounts from cash basis to accrual accounting system. The study is noteworthy that not only statement of financial position for the reporting entity has been prepared but it also discloses physical assets and current liabilities. Maintenance of proper records of various classes of assets (constructed, acquired or donated), inventories, receivables and carry over as prescribed in the financial rules and departmental regulations is a starting point for transition to accrual accounting.

NSW public sector accrual accounting: Why did it happen and has it mattered?.

Christensen, Mark
Fonte: Universidade de Adelaide Publicador: Universidade de Adelaide
Tipo: Tese de Doutorado
Publicado em //2009 Português
Relevância na Pesquisa
37.7%
In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in the world, to commit to implement accrual accounting for its General Government Sector. Subsequently, accrual accounting has been implemented by numerous governments, including all Australian governments. This thesis examines why the NSW Government decided to implement accrual accounting and the impact of this accounting change on decision making within a General Government Sector organisation. The historical account is derived from a combination of archival and oral data sources whilst an organisational learning theoretical frame is used in a single-site case study to understand the impact of accrual accounting on managerial decision making. The history of the NSW Government adoption of accrual accounting is characterised by five notable features. First, the whole-of-government initiative was implemented with remarkable speed. Second, the change was aided by the actions of an epistemic community, in which private sector consultants were most active. Third, the change was justified through expected improvements in accountability and management. Fourth, a period of resistance to the change was followed by an absence of critical discussion on the implications of the change as forces supportive of the change synergistically combined. Fifth...

Accrual accounting within government: with emphasis on the Department of Defense

Del Duca, Ronald M.
Fonte: Washington, D.C.; George Washington University Publicador: Washington, D.C.; George Washington University
Tipo: Tese de Doutorado
Português
Relevância na Pesquisa
27.34%
This thesis document was issued under the authority of another institution, not NPS. At the time it was written, a copy was added to the NPS Library collection for reasons not now known. It has been included in the digital archive for its historical value to NPS. Not believed to be a CIVINS (Civilian Institutions) title.; The purpose of this thesis is five fold. First and foremost, the writer wants to gain as complete an understanding as possible in the area of accrual accounting because of the impact it has made and will continue to make upon the Department of Defense. Second, it is believed that this will be one of the first papers that, under the same cover, relates to accrual accounting from the viewpoints of Congress, the Executive Office of the President, The President's Commission on Budget Concept's, the General Accounting Office, the Department of Defense, and contractors associated with the military-industrial complex. Third, the writer will point out some of the problem areas encountered in the Department of Defense while trying to implement accrual accounting. Fourth, the writer will illustrate how some of these problems have been solved, partially and fully. Fifth, the writer will make some general conclusions on the Navy's prospects of meeting the deadline for complete...

Accrual Noise Ratio as a Measure of Accrual Reliability

Njoroge, Kenneth
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Dissertação Formato: 479472 bytes; application/pdf
Publicado em //2009 Português
Relevância na Pesquisa
27.47%

I develop an empirical model that estimates a firm-specific accrual noise ratio (ANR), an operational and statistically grounded measure of accrual reliability, and test the measure's construct validity. The model allows accrual reliability to vary across firms, which is particularly important because many reliability determinants vary in cross-section. Unlike metrics that measure relative perceived reliability, ANR measures accrual reliability independent of the perceptions of investors, creditors or auditors. I find that ANR relates in expected ways with multiple proxies of accounting reliability, that ANR's relation with the proxies of other accounting constructs is consistent with theory, and that ANR's sensitivity to percentage changes of accrual components is consistent with a subjective ordinal ranking of the components' reliability from prior literature.

; Dissertation

Experiências internacionais com o orçamento público por regime de competência; International experiences with accrual budgeting in the public sector

Monteiro, Bento Rodrigo Pereira; Gomes, Ricardo Corrêa
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; application/pdf
Publicado em 01/08/2013 Português
Relevância na Pesquisa
27.47%
Com a adoção do regime contábil de competência como base do registro contábil na Contabilidade Aplicada ao Setor Público de diversos países, os governos precisam decidir entre manter o regime de caixa para elaboração dos documentos orçamentários ou ampliar o espectro da mudança também para o campo da geração do orçamento público. O assunto tem sido estudado, especialmente, por governos nacionais e organismos internacionais de forma a verificar a adequação do caminho percorrido por estes países. O presente artigo tem como objetivo iniciar uma discussão importante para o Brasil, em face da futura edição de uma nova lei de finanças públicas e abre caminho para a realização de novos estudos que aprofundem a discussão aqui iniciada. Para isso, foram utilizadas, como fonte dos dados, as pesquisas internacionais realizadas sobre o orçamento de competência, bem como alguns documentos governamentais dos países que adotaram o orçamento por regime de competência. A partir da coleta desses documentos na internet, realizando análise de conteúdo, foi possível identificar as diferenças entre os regimes existentes, bem como vantagens e desvantagens do orçamento por competência. Notadamente, foram identificadas diferenças quanto ao registro de valores referentes a despesas não financeiras (por exemplo...