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Search Results: 1 - 10 of 72550 matches for " José Alonso Borba "
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Contabilidade de custos / Vicente Mateo Ripoll Feliu, Tomás J. Balada Ortega, Rogério Jo o Lunkes y Fabricia Silva da Rosa
José Alonso Borba
Contabilidad y Negocios : Revista del Departamento Académico de Ciencias Administrativas , 2012,
Abstract: Esta rese a no presenta resumen
Redes neurais, lógica nebulosa e algoritmos genéticos: aplica??es e possibilidades em finan?as e contabilidade
Wuerges, Artur Filipe Ewald;Borba, José Alonso;
JISTEM - Journal of Information Systems and Technology Management , 2010, DOI: 10.4301/S1807-17752010000100007
Abstract: there are problems in finance and accounting that can not be easily solved by means of traditional techniques (e.g. bankruptcy prediction and strategies for investing in common stock). in these situations, it is possible to use methods of artificial intelligence. this paper analyzes empirical works published in international journals between 2000 and 2007 that present studies about the application of neural networks, fuzzy logic and genetic algorithms to problems in finance and accounting. the objective is to identify and quantify the relationships established between the available techniques and the problems studied by the researchers. analyzing 258 papers, it was noticed that the most used technique is the artificial neural network. the most researched applications are from the field of finance, especially those related to stock exchanges (forecasting of common stock and indices prices).
NEURAL NETWORKS, FUZZY LOGIC AND GENETIC ALGORITHMS: APPLICATIONS AND POSSIBILITIES IN FINANCE AND ACCOUNTING
Artur Filipe Ewald Wuerges,José Alonso Borba
JISTEM - Journal of Information Systems and Technology Management , 2010,
Abstract: There are problems in Finance and Accounting that can not be easily solved by means of traditional techniques (e.g. bankruptcy prediction and strategies for investing in common stock). In these situations, it is possible to use methods of Artificial Intelligence. This paper analyzes empirical works published in international journals between 2000 and 2007 that present studies about the application of Neural Networks, Fuzzy Logic and Genetic Algorithms to problems in Finance and Accounting. The objective is to identify and quantify the relationships established between the available techniques and the problems studied by the researchers. Analyzing 258 papers, it was noticed that the most used technique is the Artificial Neural Network. The most researched applications are from the field of Finance, especially those related to stock exchanges (forecasting of common stock and indices prices).
Evidencia o Contábil de Funda es Privadas de Educa o e Pesquisa: Uma Análise da Conformidade das Demonstra es Contábeis de Entidades de Santa Catarina
Douglas da Silveira,José Alonso Borba
Contabilidade Vista & Revista , 2010,
Abstract: O Terceiro Setor surgiu da iniciativa da sociedade diante de necessidades gerais n oatendidas pelo Estado. As funda es se desenvolveram nesse ambiente, que têm entre asprincipais formas de transparência a divulga o das suas demonstra es financeiras e daconsequente Evidencia o Contábil. Este trabalho busca analisar a conformidade daspresta es de contas com as normas contábeis estabelecidas das funda es da área deEduca o e Pesquisa de Santa Catarina. A pesquisa baseou-se em estudo exploratório deabordagem predominantemente quantitativa. Foi elaborada, a partir das normas contábeis,uma listagem de aspectos relacionados às funda es que foram posteriormente verificadosnas presta es de contas. Os dados foram cedidos pelo Ministério Público de SantaCatarina. O trabalho foi realizado com 39 funda es e abrangeu as presta es de contasreferentes aos exercícios de 2004, 2005 e 2006. Os resultados foram apresentados por tipode evidencia o contábil analisado. No total, foram analisados 2.522 itens em 117presta es de contas de 39 funda es da área de Educa o e Pesquisa. Os resultadossugerem um nível geral de conformidade das demonstra es contábeis de aproximadamente67%, confirmando a necessidade tanto de se aprimorar a transparência, quanto daconscientiza o da utiliza o das normas específicas relacionadas às funda es.
Evidencia??o de instrumentos financeiros derivativos nas demonstra??es contábeis: uma análise das empresas brasileiras
Darós, Leandro Luís;Borba, José Alonso;
Revista Contabilidade & Finan?as , 2005, DOI: 10.1590/S1519-70772005000300006
Abstract: in the context of financial statement disclosure and in accordance with determinations by the brazilian securities and exchange commission, this study presents rules and ways to disclose derivatives in financial statements. in the empirical analysis, we examined the financial statements of the twenty biggest public companies arranged by revenue. we verified that many companies do not comply with the brazilian securities and exchange commission's determinations and do not present a clear, concise and objective disclosure of related financial information. the main problems were related to the lack of evaluation in terms of fair value, lack of dissemination of investment policies in derivatives and quantitative and qualitative control of market, credit and exchange risks.
Ensino e pesquisa nos Estados Unidos: algumas características dos principais programas de doutorado em contabilidade
Murcia, Fernando Dal- Ri;Borba, José Alonso;Ambrósio, Gracieli;
Revista Contabilidade & Finan?as , 2007, DOI: 10.1590/S1519-70772007000300010
Abstract: this paper explores some characteristics of the best accounting ph.d. programs in the united states. the sample selection was based on the ranking published by the u.s. news & world report - america’s best graduate schools in accounting-2006. this publication lists the best 31 graduate programs in accounting in the united states. however, for this study, 3 schools have been excluded, leaving a total of 28 universities for analysis. the data has been collected throughout the university’s websites. the characteristics analyzed were: admission requests, degree requirements, disciplines offered and faculty profile. this research aims at contributing to the brazilian literature throughout a benchmarking in the american ph.d. programs. in this sense, this work enables some possibilities for improvement in the brazilian graduate programs.
Possibilidades de inser??o da pesquisa contábil brasileira no cenário internacional: uma proposta de avalia??o dos periódicos científicos de contabilidade e auditoria publicados em língua inglesa e disponibilizados no portal de periódicos da CAPES
Murcia, Fernando Dal-Ri;Borba, José Alonso;
Revista Contabilidade & Finan?as , 2008, DOI: 10.1590/S1519-70772008000100004
Abstract: this paper aims to propose a methodology to evaluate accounting and auditing journals published in english and available in the capes journal portal. the research is justified by two basic premises: brazilian accounting research needs international penetration and foreign journals have not been evaluated by capes yet. this study sample is composed of the journals that had the words accounting and auditing in their title. non-academic journals were not analyzed and the final sample consisted of 40 journals. data were collected from the journals websites and involved an analysis of the following aspects: editorial board, instructions for authors, aim/focus, blind review, indexation in scopus and institute for scientific information, journal of citation report impact factor and temporality ratio. to collect information on the journals cut rate, e-mails were sent to the chief editors. based on the proposed methodology, 8 journals received an "a" concept, 20 "b" and 12 "c". the three best evaluated journals according to this study are: journal of accounting and economics (jae), accounting organization and society (aos) and the accounting review (tar). this paper aims to contribute to brazilian literature by proposing an alternative methodology for scientific journal evaluation.
Financial accounting: an epistemological research note
Schiehll, Eduardo;Borba, José Alonso;Murcia, Fernando Dal-Ri;
Revista Contabilidade & Finan?as , 2007, DOI: 10.1590/S1519-70772007000400008
Abstract: this research note is the result of the authors' reflections on epistemological issues in respect to the financial accounting field. from an epistemological perspective, this document attempts to trace the philosophical, historical, sociological, and discursive research perspectives that have guided academic research in the field of financial accounting. in order to do so, this document explores the distinctions and connections between accounting theory and accounting practice, which we believe is the first step towards understanding accounting as a scientific discipline. we analyze the theories underpinning financial accounting research, discussing its purposes, historic evolution, and scientific methods used. this document also discuss the sociological and discursive contexts of financial accounting in order to demonstrate that, like every other social science, accounting research is based upon assumptions about the nature of it players, or social networks. this document does not have the pretension to cover or close the discussion about all the pitfalls of this complex topic. in this sense, we try to document our analysis and draw some arguments in order to offer evidence for further discussion.
PERDA NO VALOR RECUPERáVEL DE ATIVOS: UMA ANáLISE DOS REFLEXOS NOS INDICADORES ECON MICOS E FINANCEIROS NO SETOR ELéTRICO BRASILEIRO
Maíra Melo de Souza,José Alonso Borba,Altair Borgert
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ , 2011,
Abstract: O presente artigo tem o objetivo de identificar os reflexos da perda no valor recuperável (impairment loss) na análise dos indicadores econ micos e financeiros nas empresas do setor elétrico brasileiro. Para isto,foram analisados os impactos da perda nos indicadores considerando duas situa es: a) com o efeito da redu o no valor recuperável no resultado; e; b) caso a perda jamais tivesse sido reconhecida no resultado.A idéia foi exatamente comparar os reflexos antes e depois do reconhecimento da perda, verificando os impactos nos seguintes indicadores: i) Liquidez; ii) Endividamento; e iii) Rentabilidade. Constituíram objeto de estudo nesta pesquisa as empresas pertencentes ao setor elétrico, listadas na Bolsa de Valores de S o Paulo (BOVESPA), que reconheceram perda no valor recuperável de ativos no exercício social de 2008. Os resultados demonstraram que quanto maior a perda por impairment em rela o ao resultado, maior o impacto imediato nos indicadores de rentabilidade. No que concerne à liquidez, perdas no valor recuperável em ativos imobilizados, no caso de empresas do setor elétrico que possuem um alto grau de imobiliza o, quando n o reconhecidas no momento adequado poder o ocasionar reflexos desfavoráveisno caixa acarretando em problemas de liquidez.
Evidencia o do arrendamento mercantil financeiro nas empresas listadas no novo mercado da BM&FBOVESPA
Letícia Meurer Krüger,José Alonso Borba
Revista de Finan?as Aplicadas , 2012,
Abstract:
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