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Search Results: 1 - 10 of 29779 matches for " Raimundo Nonato Lima Filho "
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PERCEPTION OF UNDERGRADUATE ACCOUNTANCY STUDENTS IN SALVADOR (BA) ABOUT RELEVANT ACCOUNTING THEORY CONCEPTS
Raimundo Nonato Lima Filho,Adriano Leal Bruni
Revista de Educa??o e Pesquisa em Contabilidade , 2012,
Abstract: Mastering basic Accountancy concepts appropriately and analyzing their characteristics are essential for the development of Accounting Theory. The financial decision making process requires knowledge on adequate economic values, which Accounting users are increasingly demanding. The aim of this research was to ascertain the understanding of some terms explored in the context of the subject Accounting Theory, such as assets, liabilities, goodwill, revenues, expenses, gains and losses. A sample was investigated, comprising 591 students enrolled in Accountancy programs who had already taken the subject Accounting Theory at higher education institutions (HEI) located in the city of Salvador (BA), Brazil. Logistic regression analysis of the results indicates that the relation between student performance and the teacher’s degree is more significant than the relation between student performance and type of HEI. In general, however, superficial concepts on the topics addressed in this study were cited at all levels. The results generally disclosed errors in the understanding of relevant accounting concepts for students’ education, mainly reflecting an outdated, or at least conservative view. When compared per type of education institution, the results indicate that students from public institutions better master the concepts considered in this study. The understanding improves further when the teacher’s degree evolves from specialist to M.Sc. and Ph.D.
PERCEPCIóN DE LOS GRADUANDOS EN CIENCIAS CONTABLES DE SALVADOR (BA) SOBRE LOS CONCEPTOS RELEVANTES DE LA TEORíA DE LA CONTABILIDAD
Raimundo Nonato Lima Filho,Adriano Leal Bruni
Revista de Educa??o e Pesquisa em Contabilidade , 2012,
Abstract: Un dominio apropiado de los conceptos básicos de la Contabilidad y un análisis de sus características son esenciales para el desarrollo de la Teoría Contable. El proceso de toma de decisiones financieras exige el conocimiento de valores económicos adecuados, lo que se torna cada vez más demandado por los usuarios de la Contabilidad. Este trabajo, por tanto, buscó aferir la comprensión de algunos términos explotados en el contexto de la disciplina Teoría de la Contabilidad, tales como activos, pasivos, goodwill, ingresos, gastos, ganancias y pérdidas. Se examino una muestra compuesta por 591 alumnos matriculados en cursos de Ciencias Contables que ya habían frecuentado la disciplina Teoría de la Contabilidad en instituciones de ense anza superior localizadas en la ciudad de Salvador (BA). El análisis de los resultados por medio de una regresión logística indica que la relación desempe o del discente y titulación del docente es más significativa que la relación desempe o del discente y tipo de la IES, sin embargo, de forma general, conceptos superficiales sobre los tópicos tratados en ese trabajo fueron citados en todos los niveles. Los resultados evidenciaron, en general, fallos en la comprensión de conceptos contables relevantes para la formación del alumno, reflejando mayoritariamente una visión superada o, como mínimo, conservadora. Cuando comparados por tipo de institución de ense anza, los resultados indican que estudiantes de instituciones públicas poseen mejor dominio de los conceptos considerados en este estudio. La comprensión mejora un poco más cuando la titulación del docente evoluciona de especialista para maestro y de éste para doctor.
PERCEP O DOS GRADUANDOS EM CIêNCIAS CONTáBEIS DE SALVADOR (BA) SOBRE OS CONCEITOS RELEVANTES DA TEORIA DA CONTABILIDADE
Raimundo Nonato Lima Filho,Adriano Leal Bruni
Revista de Educa??o e Pesquisa em Contabilidade , 2012,
Abstract: Um domínio apropriado dos conceitos básicos da Contabilidade e uma análise das suas características s o essenciais para o desenvolvimento da Teoria Contábil. O processo de tomada de decis es financeiras exige o conhecimento de valores econ micos adequados, o que se torna cada vez mais demandado pelos usuários da Contabilidade. Este trabalho, portanto, buscou aferir a compreens o de alguns termos explorados no contexto da disciplina Teoria da Contabilidade, tais como ativos, passivos, goodwill, receitas, despesas, ganhos e perdas. Examinou-se uma amostra composta por 591 alunos matriculados em cursos de Ciências Contábeis que já haviam frequentado a disciplina Teoria da Contabilidade em institui es de ensino superior localizadas na cidade de Salvador (BA). A análise dos resultados por meio de uma regress o logística indica que a rela o desempenho do discente e titula o do docente é mais significativa que a rela o desempenho do discente e tipo da IES, contudo, de forma geral, conceitos superficiais sobre os tópicos tratados nesse trabalho foram citados em todos os níveis. Os resultados evidenciaram, em geral, falhas na compreens o de conceitos contábeis relevantes para a forma o do aluno, refletindo majoritariamente uma vis o superada ou, no mínimo, conservadora. Quando comparados por tipo de institui o de ensino, os resultados indicam que estudantes de institui es públicas possuem melhor domínio dos conceitos considerados neste estudo. A compreens o melhora um pouco mais quando a titula o do docente evolui de especialista para mestre e deste para doutor.
Performance of Accounting Sciences Undergraduate Students from High Education Institution of Bahia about the Recent Changes in Financial Statements  [PDF]
Raimundo Nonato Lima Filho, Silvana Lorena Costa Moreira, Ricardo José Rocha Amorim, Francisco Marton Gleuson Pinheiro, Romilson do Carmo Moreira
Creative Education (CE) , 2015, DOI: 10.4236/ce.2015.66055
Abstract: Accounting in Brazil has experienced changes in legislation, resulting in several changes in the set of financial statements. The objective of this research was to identify the domain of students of Higher Education Institutions (HEIs) in the state of Bahia before the changes caused in the financial statements following the recent Accounting legislation. The methodology adopted in this study was exploratory with a quantitative approach, in which a questionnaire was used as a research tool, composed of 16 statements that addressed the changes in the financial statements on the current Accounting nature legislation. Assertion addressed the major changes in the financial statements. Students participated in the survey of 62 campuses of Bahia IES. 212 responses that did not tend to normality using a Descriptive Statistics with chi-square test were analyzed. Finally, we applied the t-Student Hypothesis Test. The research concluded that the students of Bahian HEIs did not have domain about the changes in the financial statements by Law No. 11,638 (Brazil, 2007) and 11,941 (Brazil, 2009). Therefore, it is believed that this study contributes to awaken Bahian HEIs that have the Accounting course, to assess the need to adopt measures to change the reality reached, the negative performance of their students.
Idade ao primeiro parto e intervalo de partos de cinco grupos genéticos Holandês x Gir no Brasil
Facó, Olivardo;L?bo, Raimundo Nonato Braga;Martins Filho, Raimundo;Lima, Francisco de Assis Melo;
Revista Brasileira de Zootecnia , 2005, DOI: 10.1590/S1516-35982005000600016
Abstract: reproduction efficiency of holstein x gir crossbred animals in brazilian dairy farms were evaluated using data provided by the brazilian association of girolando. a total of 2,600 records of age at first calving (ipp) and 3,763 records of calving intervals (idp) were analyzed using the sas? glm procedure. estimates of genetics effects: additive difference between holstein and gir breeds, dominance and additive x additive epistatic effects were obtained by regression models including genetic groups to model the performance of crossbred groups. the genetic group 1/2 showed better performance: lower averages for ipp and idp than the other groups. it was observed a trend of increasing idp as the proportion of holstein genes increased. the dominance effect influenced significantly both traits, while the additive x additive epistatic effects significantly influenced only ipp. the results indicated that loss of favorable epistatic interactions contributed to high ipp average in the 5/8 group.
Excesso de Confian a e Controladoria: Um Estudo Envolvendo Práticas Or amentárias
Márcio Santos Sampaio,Adriano Leal Bruni,Raimundo Nonato Lima Filho,José Bernardo Cordeiro Filho
Revista de Finan?as Aplicadas , 2012,
Abstract: Este trabalho buscou analisar a presen a do excesso de confian a em práticas relacionadas ao or amento. Foi adotada como suposi o inicial deste trabalho a existência do excesso de confian a nos processos or amentários, bem como a altera o no nível deste viés de acordo com o nível de envolvimento dos indivíduos com atividades relacionadas. Para isto foi realizado um experimento com 99 estudantes de cursos de pós-gradua o em Salvador – Bahia. Os resultados indicaram a presen a significativa do excesso de confian a nas situa es propostas pelo experimento. Adicionalmente, ainda que de forma n o significativa, as evidências indicaram que quanto maior o nível de envolvimento com práticas relacionadas com o processo or amentário maior o excesso de confian a apresentado pelos respondentes. Os resultados deste trabalho corroboram com os resultados de outras pesquisas empíricas nesta área contribuindo para uma melhor compreens o das falhas cognitivas existentes nos processos de tomada de decis o relativos ao or amento.
Description of the female of Sciopemyia servulolimai (Damasceno & Causey) (Diptera: Psychodidae)
Andrade Filho, José Dilermando;Galati, Eunice A Bianchi;Sousa, Raimundo Nonato de;Falc?o, Alda Lima;
Memórias do Instituto Oswaldo Cruz , 2003, DOI: 10.1590/S0074-02762003000400014
Abstract: the female of sciopemyia servulolimai (damasceno & causey), based on three specimens captured during an epidemiological research project in the state of ceará, brazil, is described and illustrated for the first time.
A INFLUêNCIA DA CONTABILIDADE GERENCIAL NO DESEMPENHO ECON MICO – FINANCEIRO DAS EMPRESAS DE CER MICA VERMELHA DE SENHOR DO BONFIM – BA
Altino Nascimento Ferreira Júnior,Thiago Bruno de Jesus Silva,Raimundo Nonato Lima Filho
Revista de Gest?o, Finan?as e Contabilidade , 2011,
Abstract: The Accounting Management has been a very important tool to aid in continuity and business expansion, as the support provided for it in today's marketing issues, as well as the quest for influence in constant evolution and expansion of business, linked to the support of the Cost Accounting. However, the micro enterprise that influence still appears to be limited in view of their organizational reality, which reduces the growth capacity for not taking into account aspects of management and costs, or even not get the proper follow up for this purpose. In this context, this paper has the aim to elucidate the fact that there is significant contribution of management accounting in the management of companies that operate in the red ceramic sector in the inner city of Bahia. He adopted the research exploratory-descriptive with procedures on secondary sources and of a field research. Through the case study conducted for firms in this sector, it was found that despite the importance of accounting management support and business continuity through the contribution in various activities, lack the managerial support is noticeable, as well as its applicability by the business, not to mention that the pricing of the products was nonexistent. It is concluded that the use of tools of Management Accounting can provided the development and continuity of the organizations surveyed.
Description of the female of Sciopemyia servulolimai (Damasceno & Causey) (Diptera: Psychodidae)
Andrade Filho José Dilermando,Galati Eunice A Bianchi,Sousa Raimundo Nonato de,Falc?o Alda Lima
Memórias do Instituto Oswaldo Cruz , 2003,
Abstract: The female of Sciopemyia servulolimai (Damasceno & Causey), based on three specimens captured during an epidemiological research project in the state of Ceará, Brazil, is described and illustrated for the first time.
Influência de fatores genéticos e de meio sobre o crescimento de bovinos da ra?a Nelore no Estado do Maranh?o
Martins, Gabrimar Araújo;Martins Filho, Raimundo;Lima, Francisco de Assis Melo;L?bo, Raimundo Nonato Braga;
Revista Brasileira de Zootecnia , 2000, DOI: 10.1590/S1516-35982000000100014
Abstract: abstract - growth records data of 688 animals from the nellore breed reared in two herds in the el'dourado farm were used to estimate the means, heritability coefficients and the genetic, phenotypic and environmental correlations for the birth weight, weaning weight and from birth to weaning daily gain (pre-weaning daily gain). the least-square method was used for the analysis of variance of data with unequal frequency in the subclasses. the average observed birth weight, weaning weight (at 205 days) and pre-weaning daily gain were equal to 32,77±3,37, 190,81±37,37 and 0,771±0,128 kg/day, respectively. the hereditability for birth weight, weaning weight and pre-weaning estimated by the method of intra-class correlations among paternal half sibs in progeny from 84 sire, were 0,59±0,14, 0,42±0,13 and 0,35±0,17, respectively. the genetic, phenotypic and environmental correlation's between birth weight and weaning weight were 0,83±0,12, 0,33 and -0,31, respectively. the genetic, phenotypic and environmental correlations between birth weight and pre-weaning gain were equal to 0,77±0,16, 0,20 and ?0,42 and between weaning weight and pre-weaning gain were equal to 0,99±0,03, 0,99 and 0,99, respectively.
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