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Search Results: 1 - 10 of 145230 matches for " José Maria Dias Filho "
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A linguagem utilizada na evidencia??o contábil: uma análise de sua compreensibilidade à luz da teoria da comunica??o
Dias Filho, José Maria;
Caderno de Estudos , 2000, DOI: 10.1590/S1413-92512000000200003
Abstract: this article aims at dicussing to what extent the language used by accounting is understood by the users of accounting information. the hypothesis raised is that financial statements employ terminology that is complex and not very accessible to the majority of the users, in which case they would not be taken appropriately or would be treated as having little relevance in the decision making process. the theory related to the theme emphasizes that the comprehensibility of information generated by accounting is one of the requisites needed for it to accomplish its mission. thus, the use of understandable language that allows the user to assimilate the content is recommended. the conclusion, from the analysis performed, is that the average user of accounting information cannot understand well the meaning of many of the words used by accounting. in view of that, periodic research is proposed in order to identify the prevailing difficulties, so that the language of accounting may adjust to its capabilities of comprehension. moreover, taking into consideration the contribution that the theory of communication developed by calude e. shannon has brought to the improvement of many branches of human knowledge, we suggest that it be used as a supporting tool to the evaluation and improvement of accounting communication.
Análise do processo da comunica??o contábil: uma contribui??o para a solu??o de problemas semanticos, utilizando conceitos da teoria da comunica??o
Dias Filho, José Maria;Nakagawa, Masayuki;
Revista Contabilidade & Finan?as , 2001, DOI: 10.1590/S1519-70772001000200003
Abstract: considering the understandability of accounting information as one of the necessary attributes for accounting to be able to assist in the decision-making process, this paper discusses to which degree the users of such information manage to understand the terminology used in accounting disclosure. literature reveals that, although the preoccupation with the understandability aspect in accounting is not new, it is increasing to the extent that the variety of users of accounting information is amplified, whether this is urged by the phenomenon of market globalization, or by the progress of information technology. besides, it is observed that the most traditional users, such as suppliers, clients and investors, are becoming more demanding in relation to the quantity and quality of the information they are offered. on the basis of current literature and some research results, the hypothesis is brought up that many terms used in financial statements are not understood by the persons they are destined for, or are interpreted in a different way than what was pretended. it is alleged that one of the probable causes of this lack of correspondence between intended and attained meanings lies not only in the use of eminently technical terms, but also in the habit of accountants to attribute technical meanings to words used with a different meaning in common language. as an example, we quote that the user can not only ignore the accounting meaning of a term like goodwill, but can also attribute an unwanted meaning to the term depreciation. if this can occur with those users that are more familiar with accounting terminology, such as, for example, investors, creditors and other similar users, what can be said then about the less traditional users, such as environmental protection entities, non-governmental organizations in defense of human rights, or even the common citizen who, by himself, turns to financial statements to know about the relation between companies and the environm
A Assimetria da Informa o na Elabora o do Or amento: uma Análise da Produ o Científica nos Periódicos Internacionais entre 2005 e 2009
Juliano Almeida de Faria,Sonia Maria da Silva Gomes,José Maria Dias Filho,Vandenir Albuquerque
Contabilidade Vista & Revista , 2011,
Abstract: Esta pesquisa objetiva verificar os principais autores da produ o científica sobre a influência da assimetria da informa o na elabora o do or amento, nos periódicos internacionais, no período entre 2005 e 2009. Por se tratar de um tema recente faz-se necessário identificar e reunir num trabalho os principais artigos e autores sobre o tema. Com isso, será possível informar ao leitor quais pesquisas e resultados foram encontrados até o momento que devem referenciá-lo para o desenvolvimento de novas pesquisas. Realizou-se uma investiga o empírico-analítica com análise documental nos principais periódicos internacionais. Os resultados mostram que a rede social entre os autores e as referências utilizadas em suas pesquisas apresentam um baixo grau de centralidade. Os autores Joseph G. Fischer, Sean A.Peffer e James R. Frederickson est o na vanguarda dos estudos do tema e s o mais citados pelas pesquisas internacionais, tornando-se os principais elos na composi o da rede social. Conclui-se que, em raz o da complexidade do tema, é necessário o aprofundamento das pesquisas acerca da assimetria da informa o na elabora o do or amento.
Stereoselective synthesis of carbohydrate-based fused bicyclic delta-lactones
Oliveira, Renata B. de;Alves, Ricardo J.;Souza Filho, José Dias de;Prado, Maria Auxiliadora F.;
Journal of the Brazilian Chemical Society , 2003, DOI: 10.1590/S0103-50532003000300017
Abstract: we describe in the present work the synthesis of carbohydrate-based chiral d-lactones by regio- and stereoselective radical cyclization reactions. the configuration of the newly stereogenic center was found to depend on the structure of the carbohydrate moiety.
Governan?a empresarial, riscos e controles internos: a emergência de um novo modelo de controladoria
Martin, Nilton Cano;Santos, Lílian Regina dos;Dias Filho, José Maria;
Revista Contabilidade & Finan?as , 2004, DOI: 10.1590/S1519-70772004000100001
Abstract: corporate governance highly depends on the installation of a system for the identification, evaluation and control of the risks surrounding the administration of the invested resources. since board members do not have executive power, one of the business risks is always the agency risk, according to which business resource managers may put their own interests and priorities ahead of the interests and priorities of the owners/ shareholders. hence, the board must surround the administration of business resources with a management control system, considering inherent business risks and encompassing three types of control: custody, performance and information quality. in this article, we show the main concepts and tools of this system and argue that it needs to be integrated and unified in one single organ, which must be the controller's office. this function needs to be reformulated so as to obtain a totally independent position in the organizational structure of companies. this is the foundation of the new controllership model.
ACCOUNTABILITY: A RAZ O DE SER DA CONTABILIDADE
MASAYUKI NAKAGAWA, MIBA,T?NIA REGINA SORDI RELVAS,JOSé MARIA DIAS FILHO
Revista de Educa??o e Pesquisa em Contabilidade , 2007,
Abstract: Este trabalho teve como objetivo compreender se a accountability é, ou n o, a raz o de ser da Contabilidade. Se a resposta for positiva e corretamente compreendida pelos professores, pesquisadores e profissionais da Contabilidade, poderemos alimentar a esperan a de que o nosso status social, político e econ mica atingirá brevemente o nível desejado por todos nós, na mesma medida em que o conceito de accountability for aplicado em nosso País, com due diligence. As pesquisas que vêm sendo realizadas há mais de 15 (quinze) anos na Funda o Instituto de Pesquisas Contábeis, Atuariais e Financeiras (Fipecafi) vinculada à FEA/USP, revelam que, no mundo dos negócios públicos e privados, existem basicamente duas formas de accountability, uma delas é de natureza exógena e outra endógena. As duas formas de accountability contribuem para a compreens o do conceito de plena accountability a que se refere o modelo de governan a empresarial da International Federation of Accountants (Ifac). A pesquisa de campo que, no início dos anos 90, foi objeto de uma consulta da diretoria para a América do Sul e Caribe do Banco Mundial à Fipecafi, com o objetivo de se mensurar o nível de accountability no Brasil, tanto no setor público como privado, é algo que ainda permanece em aberto, como desafio para os futuros pesquisadores desse tema.
Impactos da Aplica o de Recursos Captados Através de Debêntures e do Valor da Empresa no Pre o das A es: uma análise no Brasil
César Valentim de Oliveira Carvalho Júnior,José Maria Dias Filho
Contextus , 2008,
Abstract: Este estudo busca identificar o grau de associa o entre a aplica o dos recursos captados através da emiss o de debên tures, bem como do valor da empresa, com o pre o das a es das companhias analisadas. Partindo da premissa de que a capta o de recursos de longo prazo, normalmente, surge vinculada à necessidade de investimentos de longo prazo (BODIE; MERTON, 1999), a aplica o dos recursos captado através da emiss o de debêntures no capital de giro e na redu o do perfil da dívida n o apresentam convergência com esta idéia, o que suscita alguma percep o de risco quanto às empresas emissoras. A amostra deste estudo foi composta por empresas n o-financeiras com a es negociadas na bolsa de valores de S o Paulo. As cota es das a es e informa es contábeis foram obtidas através do software Economática , enquanto os dados acerca das debêntures emitidas durante o período de janeiro de 1999 a setembro de 2006 foram coletados no site da CVM. Para a análise dos dados, optou-se pelo método da Regress o Linear Múltipla e o coeficiente de correla o de Pearson. Os resultados n o corroboram a percep o de risco quanto às empresas emissoras que aplicam tais recursos captados através de debêntures no curto prazo. Quanto à percep o de valor proporcionada pela avalia o do valor da empresa, o estudo aponta esta como única variável a apresentar rela o significativa com o pre o das a es.
Stereoselective synthesis of carbohydrate-based fused bicyclic d-lactones
Oliveira Renata B. de,Alves Ricardo J.,Souza Filho José Dias de,Prado Maria Auxiliadora F.
Journal of the Brazilian Chemical Society , 2003,
Abstract: We describe in the present work the synthesis of carbohydrate-based chiral delta-lactones by regio- and stereoselective radical cyclization reactions. The configuration of the newly stereogenic center was found to depend on the structure of the carbohydrate moiety.
SENSIBILIDADE IN VITRO DE STAPHYLOCOCCUS AUREUS ISOLADOS DE AMOSTRAS DE LEITE DE VACAS COM MASTITE SUBCLíNICA
Maria Auxiliadora Andrade,Francisco de Carvalho Dias Filho,Albenones José de Mesquita,Patrícia Tironi Rocha
Ciência Animal Brasileira , 2006,
Abstract: Foram submetidas a teste de sensibilidade in vitro a cinco antibióticos e quimioterápicos, 291 cepas de Staphylococcus aureus isolados de 667 amostras de leite procedentes de 375 vacas reagentes ao California Mastitis Test (CMT). Verificaram-se os seguintes percentuais de sensibilidade aos antimicrobianos: gentamicina, 90,72% (264/291); enrofloxacina, 89,35% (260/291); cefaperazona, 88,66% (258/291); kanamicina, 87,63% (255/291) e penicilina, 23,71% (69/291). PALAVRAS-CHAVE: Leite bovino, mastite subclínica, antimicrobianos.
Rea??es de carbocicliza??o radicalar de orto-iodoaliloxibenzoatos derivados de d-glicose e d-galactose e compara??o com as rea??es de seus análogos benzamidas
Binatti, Ildefonso;Alves, Rosemeire Brondi;Souza Filho, José Dias de;Dias, Danielle Ferreira;Prado, Maria Auxiliad?ra Fontes;Alves, Ricardo José;
Química Nova , 2005, DOI: 10.1590/S0100-40422005000600017
Abstract: two ortho-iodoallyloxybenzoates, methyl 4-o-allyl-2,3-di-o-benzyl-6-o-(2-iodobenzoyl)- a-d-glucopyranoside (3) and methyl 4-o-allyl-2,3-di-o-benzyl-6-o-(2-iodobenzoyl)- a-d-galactopyranoside (4) were synthesized in seven conventional steps from methyl a-d-glucopyranoside and methyl a-d-galactopyranoside, respectively. bu3snh-mediated aryl radical cyclization of 3 provided exclusively the hydrogenolysis product 12. the reaction of 4 gave the reduced uncyclized product 13 and only traces of 4a, resulting from 11-endo aryl radical cyclization. in previous papers we described that in similar bu3snh-mediated radical reaction of ortho-iodoallyloxybenzamides, analogs of 3 and 4, we obtained macrolactams resulting from 11-endo cyclization. an hypothesis to explain the differences is presented. it was assumed that in the aryl radical formed from iodobenzamides there is a suitable conformation to cyclization, which is stabilized by an intramolecular hydrogen bond.
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