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Do commercial accounts and the tax base have to be aligned?

Aguiar, Nina
Fonte: Instituto Politécnico de Bragança Publicador: Instituto Politécnico de Bragança
Tipo: Conferência ou Objeto de Conferência
ENG
Relevância na Pesquisa
36.5%
A “formal linkage” between taxable income and commercial annual accounts forms a pillar of corporate tax. Its rationales are practicability; the annual accounts as a meaning of proof as to discretionary accounting judgments; and the notion that commercial income as a basis for taxation matches the ability to pay principle. These rationales assume that commercial income features suit the ability to pay requirements, an idea that has been contested recently on the basis that the IAS/IFRS normative system is conceived for purposes very different from those of taxation and therefore the “formal linkage” rule should be abandoned. In this paper the author sustains that the measurement of income under IAS/IFRS has all the necessary features to match ability to pay, including prudence. But even when the tax legislator considers that taxable profit must deviate widely from commercial profit, such deviation is technically compatible with a “formal linkage” between taxable income and commercial annual accounts, and such a “formal linkage” is totally justified by proof requirements concerning discretionary accounting judgements. This paper attempts to demonstrate this last point through the examples of Italy, Spain and Portugal current legislations.

A estimativa do risco na constituição da PDD.; The risk estimation for the allowance for doubtful accounts.

Vicente, Ernesto Fernando Rodrigues
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 15/05/2001 PT
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36.64%
Neste trabalho foram revisados os principais modelos, para a avaliação do risco de crédito e para o provisionamento de perdas com clientes, concluindo-se com uma proposta de adoção de um modelo estatístico, com o objetivo de medir o risco associado ao financiamento e empréstimo a clientes, com o conseqüente impacto na mensuração dos ativos. Sem o objetivo de exaurir o assunto, foram adotados os passos relacionados a seguir para o desenvolvimento do tema até a proposição final. Na introdução, são feitas as justificativas sobre o tema, qual a questão problema associada ao tema e os desafios da contabilidade quanto à mensuração dos ativos. Em relação à gestão de riscos, são relacionados os tipos de riscos em geral, detalhado o risco de crédito em particular e avaliados os modelos de concessão de crédito. Sobre a constituição da Provisão para Devedores Duvidosos, foram pesquisados os principais autores de contabilidade e de finanças, onde se constatou proposições semelhantes, que podem ser resumidas em 4 modelos de provisionamento para Perdas com Devedores Duvidosos: 1. Baixa – "Write-off"; 2. Percentual sobre as vendas; 3. Percentual sobre o montante de contas a receber; 4. Idade da carteira – "aging". Em seguida são analisadas as correlações entre os modelos de previsão de insolvência e as perdas com crédito...

Limiting fake accounts in large-scale distributed systems through adaptive identity management; Gerenciamento adaptativo de identidades em sistemas distribuídos de larga escala

Cordeiro, Weverton Luis da Costa
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Tese de Doutorado Formato: application/pdf
ENG
Relevância na Pesquisa
36.5%
Online systems such as Facebook, Twitter, Digg, and BitTorrent communities (among various others) offer a lightweight process for obtaining identities (e.g., confirming a valid e-mail address; the actual requirements may vary depending on the system), so that users can easily join them. Such convenience comes with a price, however: with minimum effort, an attacker can obtain a horde of fake accounts (Sybil attack), and use them to either perform malicious activities (that might harm legitimate users) or obtain unfair benefits. It is extremely challenging (if not impossible) to devise a single identity management solution at the same time able to support a variety of end-users using heterogeneous devices, and suitable for a multitude of environments (e.g., large-scale distributed systems, Internet-of-Things, and Future Internet). As a consequence, the research community has focused on the design of system-specific identity management solutions, in scenarios having a well-defined set of purposes, requirements, and constraints. In this thesis, we approach the issue of fake accounts in large-scale, distributed systems. More specifically, we target systems based on the peer-to-peer paradigm and that can accommodate lightweight, long-term identity management schemes (e.g....

Better policy analysis with better data. Constructing a Social Accounting Matrix from the European System of National Accounts

Santos, Susana
Fonte: ISEG – Departamento de Economia Publicador: ISEG – Departamento de Economia
Tipo: Outros
Publicado em /07/2006 ENG
Relevância na Pesquisa
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This paper will discuss the importance of the SAM (Social Accounting Matrix) as a consistent and flexible database for economic modelling to be used for the purpose of ensuring a better policy analysis. It will be shown how the SAM represents the circular flow of income and how it can support disaggregated economy-wide modelling. It will further be demonstrated how a SAM can be constructed from the SNA 93 (1993 version of the United Nations System of National Accounts) in an ESA 95 framework (European System of National and Regional Accounts in the European Community of 1995), and, using an example for Portugal, how it can be implemented in the European Union.

The Foundations of Financial Inclusion : Understanding Ownership and Use of Formal Accounts

Allen, Franklin; Demirguc-Kunt, Asli; Klapper, Leora; Peria, Maria Soledad Martinez
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
36.69%
Financial inclusion -- defined here as the use of formal accounts -- can bring many welfare benefits to individuals. Yet we know very little about the factors underpinning financial inclusion across individuals and countries. Using data for 123 countries and over 124,000 individuals, this paper tries to understand the individual and country characteristics associated with the use of formal accounts and what policies are effective among those most likely to be excluded: the poor and rural residents. The authors find that greater ownership and use of accounts is associated with a better enabling environment for accessing financial services, such as lower account costs and greater proximity to financial intermediaries. Policies targeted to promote inclusion -- such as requiring banks to offer basic or low-fee accounts, exempting some depositors from onerous documentation requirements, allowing correspondent banking, and using bank accounts to make government payments -- are especially effective among those most likely to be excluded. Finally...

Measuring Aggregate Welfare in Developing Countries : How Well Do National Accounts and Surveys Agree?

Ravallion, Martin
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
36.5%
In a data set for developing, and transition economies, the author finds that private consumption per capita, based on national accounts, deviates on average from mean household income, or expenditure based on national sample surveys. Growth rates also differ systematically, so that the ratio of the survey mean to the national accounts mean, tends to fall over time. But there are revealing exceptions to these general findings. The aggregate difference in the levels is due more to income surveys, than to expenditure surveys. And there are strong regional effects; for example, the severe data problems in the transition economies of Eastern Europe, and Central Asia, means that there is negligible correlation in that region, between growth rates from national accounts, and those from household surveys.

Designing and Implementing Unemployment Benefit Systems in Middle and Low Income Countries : Key Choices between Insurance and Savings Accounts

Robalino, David A.; Weber, Michael
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
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Several middle income countries are considering reforms of severance pay regulations to both increase flexibility for firms and better protect workers. Policy discussions then often revolve around whether to adopt an unemployment insurance (UI) scheme or unemployment individual savings accounts (UISAs). Proponents of the first emphasize its ability to pool risks and introduce an element of solidarity. Critics point to its potentially negative effects on labor supply as individuals can have fewer incentives to seek, take or keep jobs. In this paper, the authors show that UI and UISAs are, in fact, particular cases of a more general design and that the crucial policy choice is in terms of how redistribution - to cover benefits for those who cannot save enough is financed. The authors outline key features of this general design and discuss trade-offs and possible solutions. The authors discusses issues related to implementation and show how recent technological developments around biometric identification can facilitate the monitoring of conditionalities related to participation in job-search and training activities.

Commitment Savings Accounts in Malawi

International Finance Corporation
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Trabalho em Andamento
EN_US
Relevância na Pesquisa
36.5%
Malawi s economy is heavily dependent on agriculture, especially tobacco, which comprises a majority of the country s exports. Tobacco farmers have one harvest a year, and while their income stream occurs over several months it must last them for the entire year, making it difficult to smooth consumption throughout the year. The objective of this case study is to present the design and implementation of a commitment savings product for groups of tobacco farmers in Malawi. The product was successful in encouraging savings, increasing input purchases and yields for the next year s harvest, and increasing consumption after the harvest. The following sections describe the lack of formal savings options for rural farmers, the behavioral concept behind commitment savings accounts, the product designed to address these problems and subsequent changes to the original design, results of a field experiment evaluating the product, and lessons learned for other commitment savings products.

Mismeasuring long run growth : the bias from spliced national accounts

Prados de la Escosura, Leandro
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: info:eu-repo/semantics/draft; info:eu-repo/semantics/workingPaper
Publicado em 01/09/2014 ENG
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36.5%
Comparisons of economic performance over space and time largely depend on how statistical evidence from national accounts and historical estimates are spliced. To allow for changes in relative prices, GDP benchmark years in national accounts are periodically replaced with new and more recent ones. Thus, a homogeneous long-run GDP series requires linking different temporal segments of national accounts. The choice of the splicing procedure may result in substantial differences in GDP levels and growth, particularly as an economy undergoes deep structural transformation. An inadequate splicing may result in a serious bias in the measurement of GDP levels and growth rates. Alternative splicing solutions are discussed in this paper for the particular case of Spain, a fast growing country in the second half of the twentieth century. It is concluded that the usual linking procedure, retropolation, has serious flows as it tends to bias GDP levels upwards and, consequently, to underestimate growth rates, especially for developing countries experiencing structural change. An alternative interpolation procedure is proposed.

Cuestiones inadecuadas e ignoradas en la formación de futuros auditores de cuentas en España; Inadequate and ignored key issues when training future accounts auditors in Spain

Mazorra Diego, Carla
Fonte: Universidade de Cantabria Publicador: Universidade de Cantabria
Tipo: Trabalho de Conclusão de Curso
SPA
Relevância na Pesquisa
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RESUMEN: El objetivo que se persigue con el desarrollo de este Trabajo Fin de Grado es determinar un conjunto básico de conocimientos, habilidades y actitudes/valores que sirvan para definir el perfil de competencias profesionales requeridas para el adecuado desempeño de la auditoría de cuentas en España. Para conseguirlo, se realiza una encuesta de opinión a profesionales del sector y a estudiantes de posgrado formándose en esta disciplina, y se participa en un grupo de discusión y una mesa redonda de debate. Los resultados obtenidos evidencian una falta de acuerdo con el nivel de conocimientos requeridos por el Instituto de Contabilidad y Auditoría de Cuentas (2012) sobre distintas materias, la existencia de otras materias importantes que no son consideradas específicamente por este organismo y la necesidad de incorporar en la regulación una serie de habilidades y actitudes/valores relevantes. Los principales colectivos interesados en este trabajo son el ICAC, las universidades y las corporaciones y colegios profesionales, y las personas en proceso de formación; ABSTRACT: The aim of this End of Degree Project is to obtain a whole of habilities and values/attitudes which are valuable for shaping the professional competencies a correct Accounts Audit occupation in Spain requires. To achieve this aim...

Collection : Transferring Contributions to Individual Pension Accounts; Recouvrement : Transferer les cotisations a des comptes de retraite individuels

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
Relevância na Pesquisa
36.55%
Collecting contributions is more complicated in a decentralized pension system, based on individual accounts, than in a public system. Many public plans provide a defined benefit pension based on only a few years' earnings, which limits the need for keeping records of people's earnings and contributions in every year of their working life. And there is usually a choice of pension fund manager with individual accounts. Collection, record-keeping and transferring contributions to individual accounts has often proved problematic. Some reforms have been delayed or abandoned because of collection problems. Using a series of case studies of Latin American and European countries, this briefing highlights policy choices in operating individual accounts systems.

Annuities : Regulating Withdrawals from Individual Pension Accounts

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
Relevância na Pesquisa
36.55%
Pension, to most people, implies a regular payment from a specific age-such as retirement-until death. Individual retirement accounts are a vehicle for retirement savings but they do not become a pension in the conventional sense of the word until they are converted to an 'annuity'. How much and what type of annuitization should be mandated are key policy questions facing reformers. Economists believe that annuities can make people better off. The intuition is straightforward. Life expectancy is normally uncertain. So people would have to spend accumulated wealth slowly after retirement to ensure an adequate income should they live a long time. This kind of self-insurance is costly because it increases the chances that people will consume less than they could have if they knew when they were going to die. This cost can be reduced with annuities, which pool risk across individuals.

Environmental Valuation and Greening the National Accounts : Challenges and Initial Practical Steps

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Environmental Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
36.61%
The national accounts are the single most important source of information about the economy, and are widely used in all countries to assess economic performance and for policy analysis. However, the national accounts have a number of well-known shortcomings when it comes to treatment of the environment. For example, while the income from harvesting timber is recorded in national accounts, the simultaneous depletion of natural forest assets is not; perhaps more importantly, essential life-support services provided by forest ecosystems are not explicitly recognized at all. Environmental accounts 'greening the national accounts' have been developed to address the shortcomings of the national accounts, but valuation of environmental services has been controversial.The development of methods to value environmental goods and services continues to evolve apace. In an increasing number of countries, the practical uptake of these methods has accelerated in numerous areas of public policy that have environmental consequences. One policy related domain...

The Impact of Commitment Savings Accounts : The Case of Malawi

Gine, Xavier
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
Relevância na Pesquisa
36.43%
In order to understand the impact of facilitating access to savings accounts and to examine the importance of these barriers for formal savings, author designed a field experiment among smallholder cash crop farmers in Malawi. In partnership with a local microfinance institution, author randomized offers of account-opening and deposit assistance for formal savings accounts. In order to test the importance of individual self-control problems or pressure to share resources with others in the social network, treated farmers were randomly assigned to one of two types of savings interventions. The first group was offered an 'ordinary' bank account with standard features. The second group was offered the ordinary account as well as a 'commitment' savings account.

Os sistemas de controles internos utilizados no contas a receber das empresas de comércio de autopeças: o caso da empresa: eletropel distribuidora de autopeças ltda; Internal control systems used in accounts receivable firms trade auto parts: the case of The company: Eletropel Distributor Auto Parts Ltda.

Barbosa, Thalis Augusto Martins
Fonte: Universidade Federal de Goiás; brasil; UFG; Faculdade de Administração, Ciências Contábeis e Economia (RG); Ciências Contábeis (RG) Publicador: Universidade Federal de Goiás; brasil; UFG; Faculdade de Administração, Ciências Contábeis e Economia (RG); Ciências Contábeis (RG)
Tipo: Trabalho de Conclusão de Curso
POR
Relevância na Pesquisa
36.61%
The present work analyzes the internal control in the operations of accounts receivable from a commercial company in the distribution of automotive parts. The overall objective is to identify the types of internal controls over accounts receivable present in the management of a commercial distributor of auto parts in Goiânia - GO. The internal control influences mainly on business continuance, much due to constant changes in their business environment and the constant need to adapt to the required model in the market. The methodology developed in a case study from the literature review. The case study was developed through interviews with the owner by applying the following questionnaire in order to check the controls on the existing revenue cycle at the company. The result was obtained by identifying the company's internal controls in accounts receivable and compared with the controls necessary according to the literature presented, evaluating the controls used and identifying possible failures due to non-use of control tools, thus suggesting Department improvements and implementing appropriate controls. After data collection it was found that the company uses various types of internal controls over accounts receivable activities...

Constructing a database for economic modelling from the System of National Accounts: a Social Accounting Matrix for Portugal

Santos, Susana
Fonte: Global Economic Modeling Network Publicador: Global Economic Modeling Network
Tipo: Conferência ou Objeto de Conferência
Publicado em /05/2006 ENG
Relevância na Pesquisa
36.5%
Based on the country's National Accounts, an aggregate Social Accounting Matrix (SAM) will be constructed for the Portuguese economy. The full consonance between the two will be demonstrated by identifying both the items and balances of the various internal accounts of the System of National Accounts in the constructed SAM. The balance of the government budget and the balance of payments will also be identified. Blocks of sub-matrices with common characteristics will be identified and described in terms of the national accounting transactions that are included in each of them. The SAM will be shown as a complete account of the circular flow in the economy and possible disaggregations will be explored in order to construct a database for economic modelling. From the Pilot-SAM for Portugal, the focus on households and employment will be specified in order to construct a database for a SAM-based CGE model with the aim of studying income distribution in Portugal.

The Effects of Matching Post-transgression Accounts to Targets' Preferences

Toner, Kaitlin Elizabeth
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Dissertação
Publicado em //2013
Relevância na Pesquisa
36.55%

Previous research into accounts--the statements that people make to explain undesirable behavior--has looked at either the target's reactions to accounts or the transgressors' account strategies, but has not looked at these together. In four studies, participants were assigned to the role of a transgressor (the person providing a post-transgression account) or a target. Transgressors' use of accounts--excuses, justifications, and exceptions--and their post account expectations for how they and the target would react was measured. These transgressor ratings were then compared to the account preferences and reactions (evaluative and punitive) of the targets who actually read the accounts. Targets whose account preferences were matched were expected to react more positively and to inflict lesser penalties on transgressors than those whose preferences were not matched. Results showed that transgressors were fairly inaccurate in their estimations of target reactions, and did not tend to match the account preferences of their targets. However, some evidence emerged to suggest that targets did generally react positively when their account preferences were matched. Furthermore, the domain of the transgression (whether it was a moral...

Política de Cobrança de Contas a Receber: Um Estudo de Caso no Comércio Varejista de Materiais de Construção; POLICY OF ACCOUNTS RECEIVABLE COLLECTION: A CASE STUDY IN RETAIL BUILDING MATERIALS; POLICY OF ACCOUNTS RECEIVABLE COLLECTION: A CASE STUDY IN RETAIL BUILDING MATERIALS

Potrich, Ani Caroline Grigion; UNIVERSIDADE FEDERAL DE SANTA MARIA; Linhares, Tamara da Silva; Universidade Federal de Santa Maria; Guse, Jaqueline Carla; Universidade Federal de Santa Maria; de Freitas, Luiz Antônio Rossi; UNIVERSIDADE FEDERAL DE SANTA
Fonte: Universidade Federal Fluminense - LATEC Publicador: Universidade Federal Fluminense - LATEC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; Estudo de caso Formato: application/pdf
Publicado em 15/11/2012 POR
Relevância na Pesquisa
36.61%
O presente artigo tem como objetivo a identificação da estrutura e avaliação da conduta da política de cobrança de contas a receber, em uma empresa de materiais de construção localizada em Santa Maria - RS. O estudo foi realizado através da coleta de dados junto aos registros da empresa, resultados contábeis e entrevistas com proprietários e colaboradores ligados ao setor, além de uma observação aberta de todo o processo de concessão de crédito. Os resultados permitiram identificar a conduta da gestão de contas a receber. A partir disto, pode-se afirmar que a empresa em estudo necessita da adoção de uma política de cobrança mais específica e clara, a fim de atender aos clientes, de acordo com suas exigências, proporcionando um melhor gerenciamento e controle de seus recursos financeiros.; This article aims to identify the structure and evaluation of conduct policy for the collection of accounts receivable on a building materials company located in Santa Maria – RS. The study was conducted collecting data from the company records, financial results and interviews with owners and employees connected with the industry, and a note to open the whole process of granting credit. The results showed the conduct of the management of accounts receivable. From this...

Travel accounts as objects of reflection on historiography and translating practice; Relatos de viagens como objetos de reflexão historiográfica e da prática tradutória

Montez, Luiz Barros; Universidade Federal do Rio de Janeiro
Fonte: Universidade Federal de Santa Catarina Publicador: Universidade Federal de Santa Catarina
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; Formato: application/pdf
Publicado em 30/10/2014 POR
Relevância na Pesquisa
36.55%
Travel accounts make up a specific discursive field that requires reflections on the practice of translating which are indissolubly linked with reflections on historiography as a discursive practice. This fact points out the necessity of the examining of those accounts not exclusively as a text-limited issue. According to new paradigms brought up in the field of the so called Critical Discourse Analysis, the accounts could be regarded simultaneously as representational, actional and ideational (i.e. identity forming) practice. Based upon that and some of its consequences, the article suggests that translating travel accounts should not be carried out only for the purpose of hermeneutic ‘immediacy’, but also guided by the interpretation of the past in historiographical terms.; http://dx.doi.org/10.5007/2175-7968.2014v3nespp277Relatos de viagens formam um campo discursivo específico, que suscita reflexões sobre o fazer tradutório indissociáveis das reflexões sobre o fazer historiográfico enquanto prática discursiva. Isso evidencia a necessidade do exame desses relatos em termos não exclusivamente textuais. Segundo alguns novos paradigmas propostos pelo campo do que chamamos de Análise do Discurso Crítica, os relatos podem ser vistos como práticas simultaneamente de representação...

Transparência das contas públicas: um enfoque no uso da internet como instrumento de publicidade na UFSC; The transparency of the public accounts: with a practical focus on the use of the internet as an instrument of publicizing at UFSC

Platt Neto, Orion Augusto; UFSC - Florianópolis - SC; Cruz, Flávio da; UFSC - Florianópolis - SC; Viera, Audí Luiz; UFSC - Florianópolis - SC
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 24/04/2008 POR
Relevância na Pesquisa
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O artigo aborda a transparência das contas das universidades públicas brasileiras, com enfoque prático no uso da Internet como instrumento de publicidade. Foram observadas as práticas adotadas pela UFSC para publicidade de suas contas públicas, identificando limitações e qualidades.; This paper approaches the transparency of the public accounts of the Brazilian public universities, with a practical focus on the use of the Internet as an instrument of publicizing. The practices adopted by UFSC for the disclosure of its public accounts were scrutinized, with the identification of their restrictions and advantages.