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Asset-based and asset-backed sukuk: structure and legitimacy
(Universidad del Zulia, 2019)
Classificação e mensuração de ativos biológicos de matrizes de frango de corte
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2014-12-05)
Since the elaboration of IAS 41 and CPC 29 the accounting treatment related to the biological assets has been subject of many studies. However, there is still doubt concerning the fair value measurement of biological assets ...
Uma busca por evidências do asset growth effect no Ibovespa: um estudo exploratório
(Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária, 2010-12-01)
The main objective of this study is to analyze, for Brazil, the existence of an intriguing question in the international literature: firms with lower growth in total assets observed superior returns compared to those with ...
Análise do processo de controle patrimonial de livros nas bibliotecas da Universidade Federal de Santa Maria
(Universidade Federal de Santa MariaBrasilAdministração PúblicaUFSMPrograma de Pós-Graduação em Gestão de Organizações PúblicasCentro de Ciências Sociais e Humanas, 2020-04-07)
The dissertation has as its theme the asset control of books and, as a general objective, to propose an improvement project for the process of asset control of books for UFSM, contributing with the institution for inspection ...
Influência dos ativos intangíveis nas avaliações de analistas financeiros: uma investigação no mercado acionário brasileiro
(Universidade Federal de Minas GeraisUFMG, 2018-06-25)
In the 21st century, intangible assets are the primary drivers of corporate value. However, despite their relevance, evaluating them is a complex task involving the debate about the responsibilities of Accounting and ...
A framework for degradation start detection and rul prognosis of physical assets
(Universidad de Chile, 2020)
Data-driven approaches for Prognostics and Health Management (PHM) of physical assets have increased in popularity in the recent decade due to the large amounts of data produced by the asset sensor systems, the availability ...
Relação entre gerenciamento de resultados e ativos intangíveis no setor de tecnologia da informaçãoRelationship between earnings management and intangible assets in the information technology sector
(Universidade Federal de UberlândiaBrasilCiências Contábeis, 2022)
O controle patrimonial como ferramenta de governança pública: o caso da Universidade Tecnológica Federal do Paraná
(Universidade Tecnológica Federal do ParanáCuritibaPrograma de Pós-Graduação em Planejamento e Governança Pública, 2014-09-01)
The overall objective of this study is to analyze asset tracking of permanent property belonging to UTFPR, in all of its 13 campuses, as an Public Governance tool. The specific objectives were: to understand the principles ...