The debate around the management of public resources has undergone, in recent decades, major transformations. At first, the budget was limited to authorizing expenses and forecasting revenues, the emphasis was only on ...

Bank managers often claim that equity is expensive, which contradicts the Modigliani-Miller irrelevance theorem. An opaque bank must signal its solvency by paying high and stable dividends in order to keep depositors ...

The lack of recognition to measure the dimensions of intellectual capital (IC) such as: Human Capital (HC), Structural Capital (SC) and Relational Capital (RC), shows a loss in its evaluative relevance, a value that ...

The determination of personnel spending limits was due to the concern with excessive personnel expenses, which could jeopardize the entire income, jeopardizing the service of other sectors such as health, education, culture, ...

Non-communicable diseases caused 16 million early deaths in 2016 according to the data published by the World Heatlh Organization. Insufficient physical activity has become an international concern since several years ago ...

Toda propuesta de inversión de capital debe considerar una evaluación económica para una correcta y oportuna toma de decisiones, que determine la rentabilidad, su periodo de recuperación, el punto de equilibrio, ...

The increasing and aggressive competitiveness in business makes essential to have a tool that helps the businessman to calculate and manage their working capital. Based on this necessity, this work presents the Model of ...

The Law 9.249/95 has abolished the process of monetary correction of balances sheets. As a way of compensating, it has simultaneously allowed the companies to reward their shareholders by paying or crediting interests ...