Página 1 dos resultados de 1183 itens digitais encontrados em 0.136 segundos

A história do curso de ciências contábeis da Faculdade de Ciências Econômicas da Universidade Federal do Rio Grande do Sul - UFRGS; The history of the accouting course of the school of economic sciences of the federal university of Rio Grande do Sul - UFRGS nt assets

Pinheiro, Augusto César Barros Almeida
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
POR
Relevância na Pesquisa
75.79%
Este estudo tem como objetivo analisar a história do curso de Ciências Contábeis da Faculdade de Ciências Econômicas da Universidade Federal do Rio Grande do Sul (UFRGS), sendo este o primeiro curso de Ciências Contábeis do Estado, remontando sua origem com a criação da Escola de Comércio de Porto Alegre, em 1909, sua independência e consolidação com a criação do curso de Ciências Contábeis e Atuariais em 1946 e sua evolução até o presente momento. Para atingir este objetivo realizou-se uma pesquisa qualitativa fundamentada em referências bibliográficas. Com o aumento da complexidade da vida econômica, o crescimento comercial, o processo de divisão do trabalho e a necessidade de especialização de atividades, surge uma necessidade premente de qualificar-se profissionais para efetuarem escrituração mercantil nos estabelecimentos comerciais e órgãos públicos. A partir da organização dos profissionais contábeis no final do século XIX, o ensino comercial emerge como uma nova opção aos estudantes e profissionais que buscavam novas oportunidades. A origem do curso de Ciências Contábeis da UFRGS se dá com a criação da Escola Superior de Comércio, anexa à Faculdade Livre de Direito, motivada pela força que o ensino contábil tomara com a fundação da Escola Mauá...

The Natural History of Trachoma Infection and Disease in a Gambian Cohort with Frequent Follow-Up

Grassly, Nicholas C.; Ward, Michael E.; Ferris, Shirley; Mabey, David C.; Bailey, Robin L.
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica
Publicado em 02/12/2008 EN
Relevância na Pesquisa
55.48%
Trachoma is an infectious disease of the eye that causes blindness in many of the poorest parts of the world. In this paper, we use a novel statistical approach to estimate the characteristics of this disease among people living in The Gambia who were examined every 2 weeks over a 6-month period. We found that the typical duration of infection with Chlamydia trachomatis and of clinically active disease were significantly longer than previously estimated. We tested different hypotheses about the natural history of trachoma that explain the relationship between infection and disease observed in the field. We also confirmed that disease lasts significantly longer among young children under 5 years old compared with older children and adults, even after accounting for high rates of re-infection in this age group, consistent with the development of immunity with age. The long duration of infection, especially among younger children, contributes to the persistence and gradual return of trachoma after community-wide treatment with azithromycin. This implies the need for high treatment coverage if infection is to be eliminated from a community, even where the return of infection after treatment is seen to be slow.

A History of the Discovery of Random X Chromosome Inactivation in the Human Female and its Significance

Balderman, Sophia; Lichtman, Marshall A.
Fonte: Rambam Health Care Campus Publicador: Rambam Health Care Campus
Tipo: Artigo de Revista Científica
Publicado em 31/07/2011 EN
Relevância na Pesquisa
55.48%
Genetic determinants of sex in placental mammals developed by the evolution of primordial autosomes into the male and female sex chromosomes. The Y chromosome determines maleness by the action of the gene SRY, which encodes a protein that initiates a sequence of events prompting the embryonic gonads to develop into testes. The X chromosome in the absence of a Y chromosome results in a female by permitting the conversion of the embryonic gonads into ovaries. We trace the historical progress that resulted in the discovery that one X chromosome in the female is randomly inactivated in early embryogenesis, accomplishing approximate equivalency of X chromosome gene dosage in both sexes. This event results in half of the somatic cells in a tissue containing proteins encoded by the genes of the maternal X chromosome and half having proteins encoded by the genes of the paternal X chromosome, on average, accounting for the phenotype of a female heterozygote with an X chromosome mutation. The hypothesis of X chromosome inactivation as a random event early in embryogenesis was first described as a result of studies of variegated coat color in female mice. Similar results were found in women using the X chromosome-linked gene, glucose-6-phosphate dehydrogenase...

Listening In on the Past: What Can Otolith δ18O Values Really Tell Us about the Environmental History of Fishes?

Darnaude, Audrey M.; Sturrock, Anna; Trueman, Clive N.; Mouillot, David; EIMF, ; Campana, Steven E.; Hunter, Ewan
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica
Publicado em 03/10/2014 EN
Relevância na Pesquisa
55.48%
Oxygen isotope ratios from fish otoliths are used to discriminate marine stocks and reconstruct past climate, assuming that variations in otolith δ18O values closely reflect differences in temperature history of fish when accounting for salinity induced variability in water δ18O. To investigate this, we exploited the environmental and migratory data gathered from a decade using archival tags to study the behaviour of adult plaice (Pleuronectes platessa L.) in the North Sea. Based on the tag-derived monthly distributions of the fish and corresponding temperature and salinity estimates modelled across three consecutive years, we first predicted annual otolith δ18O values for three geographically discrete offshore sub-stocks, using three alternative plausible scenarios for otolith growth. Comparison of predicted vs. measured annual δ18O values demonstrated >96% correct prediction of sub-stock membership, irrespective of the otolith growth scenario. Pronounced inter-stock differences in δ18O values, notably in summer, provide a robust marker for reconstructing broad-scale plaice distribution in the North Sea. However, although largely congruent, measured and predicted annual δ18O values of did not fully match. Small, but consistent...

From Memory to Mastery: Accounting for Control in America, 1750-1880

Rosenthal, Caitlin Clare
Fonte: Harvard University Publicador: Harvard University
Tipo: Thesis or Dissertation
EN_US
Relevância na Pesquisa
55.76%
From Memory to Mastery charts the development of commercial numeracy and accounting in America and the English-speaking Atlantic world between 1750 and 1880. Over this period, accounting evolved from a system of recordkeeping into a multifaceted instrument of control and analysis—from an aid to memory to an instrument of mastery. The traditional story of modern management begins in the factories of England and New England, extending only much later to the American South. This dissertation draws on textbooks and manuscript account books to argue that southern and West Indian plantations also influenced the development of bookkeeping. Scientific planters adopted sophisticated accounting practices, foreshadowing the rise of scientific management in the late nineteenth century. Their sophistication was not just incidental to the use of forced labor. Rather, the control of planters over their slaves made data easier to collect and more profitable to use. New methods were, in a sense, a byproduct of bondage. By contrast, the mobility of labor in the North made detailed recordkeeping necessary for keeping track of wages but relatively futile for detailed benchmarks and comparisons. Early northern factories distinguished themselves not by analyzing productivity but by mediating between firms and the market. They developed hybrid practices that bridged management hierarchies and market exchange. Commercial colleges educated clerical workers...

Indices and Implications of Emotional Underarousal for Persons with a History of Head Trauma

Baker, Julie
Fonte: Brock University Publicador: Brock University
Tipo: Electronic Thesis or Dissertation
ENG
Relevância na Pesquisa
55.48%
We examined the role of altered emotional functioning across the spectrum of injury severity (mild head injury [MHI], moderate/severe traumatic brain injury [TBI]), its implications for social behaviours, and the effect of modifying arousal and its relation to cognitive performance. In the first study (N = 230), students with self-reported MHI endorsed engaging in socially unacceptable and erratic behaviours significantly more often than did those with no MHI. We did not find significant differences between the groups in the measure of emotional intelligence (EI); however, for students who reported a MHI, scores on the EI measure significantly predicted reports of socially unacceptable behaviours such that lower scores predicted poorer social functioning, accounting for approximately 20% of the variance. Also, the experience of postconcussive symptoms was found to be significantly greater for students with MHI relative to their peers. In the second study (N = 85), we further examined emotional underarousal in terms of physiological (i.e., electrodermal activation [EDA]) and self-reported responsivity to emotionally-evocative picture stimuli. Although the valence ratings of the stimuli did not differ between students with and without MHI as we had expected...

Entrepreneurship and the Extensive Margin in Export Growth : A Microeconomic Accounting of Costa Rica’s Export Growth during 1997–2007

Lederman, Daniel; Rodríguez-Clare, Andrés; Yi Xu, Daniel
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
55.48%
The literature on the correlation between exports and economic development runs deep into the history of economic thought and permeates policy debates. This paper studies the microeconomic structure of export growth in Costa Rica, with special emphasis on the extensive margin of trade, encompassing new exporting firms, new products, and new export markets, as well as the unit values of new versus incumbent products. The data suggest that few new firms survive the test of exporting -- more than 40 percent of firms exit export activities after one year -- and this firm turnover is associated with a steady deterioration of export unit values (prices). Furthermore, most new export products are associated with product switching by incumbent exporting firms. The typical new product introduced by incumbent firms tended to be priced at about 90 percent of the unit values of incumbent products. In contrast, the usual suspected obstacles to export growth, such as the inability of small firms to enter exporting activities or to grow their exports...

NSW public sector accrual accounting: Why did it happen and has it mattered?.

Christensen, Mark
Fonte: Universidade de Adelaide Publicador: Universidade de Adelaide
Tipo: Tese de Doutorado
Publicado em //2009
Relevância na Pesquisa
45.79%
In 1988 the New South Wales (NSW) Government was the first in Australia, and amongst the first in the world, to commit to implement accrual accounting for its General Government Sector. Subsequently, accrual accounting has been implemented by numerous governments, including all Australian governments. This thesis examines why the NSW Government decided to implement accrual accounting and the impact of this accounting change on decision making within a General Government Sector organisation. The historical account is derived from a combination of archival and oral data sources whilst an organisational learning theoretical frame is used in a single-site case study to understand the impact of accrual accounting on managerial decision making. The history of the NSW Government adoption of accrual accounting is characterised by five notable features. First, the whole-of-government initiative was implemented with remarkable speed. Second, the change was aided by the actions of an epistemic community, in which private sector consultants were most active. Third, the change was justified through expected improvements in accountability and management. Fourth, a period of resistance to the change was followed by an absence of critical discussion on the implications of the change as forces supportive of the change synergistically combined. Fifth...

The history of the Army's Logistic Civilian Augmentation Program: an analysis of its oversight from past to present

Clements, Dennis C.; Young, Margaret A.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Formato: xii, 65 p. : ill.; 28 cm.
Relevância na Pesquisa
55.51%
MBA Professional Report; The purpose of this MBA Project was to investigate and provide a comprehensive overview of the utilization of contractors on the battlefield while specifically focusing on the effectiveness and efficiency of oversight provided on Logistics Civil Augmentation Program (LOGCAP) contracts in Iraq. The study begins by providing a historical road map of contractors on the battlefield leading up to the introduction of LOGCAP, which has provided the US Army and other government organizations logistical support services for over two decades. The study continues with an overview of the LOGCAP program; the utilization of LOGCAP; a historical perspective on GAO reporting on oversight issues associated with LOGCAP contracts, and an analysis of the efficiency and effectiveness of oversight of LOGCAP contracts in Iraq. Evidence also reveals that LOGCAP's management and oversight challenges continue to exist in Operation Iraqi Freedom. The empirical data presented shows a correlation between the lack of centralized authority of control and deficient civilian supervision of the contractors. Review and analysis of empirical data was conducted using General Accounting Office (GAO) audit reports. These reports provided the primary basis for this study along with interviews and literature research. Analysis is applied to the data gathered to develop recommendations to optimize the use of effective and efficient logistic civilian support in a combat environment. Upon completion of the analysis...

Clusters' last stand: Toward a theory of the process of meaning-making in science

Chokr, Nader N.
Fonte: Universidade Rice Publicador: Universidade Rice
Tipo: Thesis; Text Formato: 446 p.; application/pdf
ENG
Relevância na Pesquisa
55.48%
The nature of the process of meaning-making in science has been one of the central problems in the philosophy of science of the 20th century. Yet, in spite of strenuous efforts by many able philosophers and historians of science over the past three decades or so, our understanding of this process continues to be unsatisfactory and fragmented at best. The need for an adequate account has been particularly exacerbated by the "infamous" and often misinterpreted problem of incommensurability (of meaning), and its alleged consequence, the incomparability of scientific theories--which presumably threatens the rationality, objectivity, and progress of science. In this project, I argue that a new and revised cluster theory can be articulated, which meets the objections typically raised against (i) traditional (contextual or cluster) theories of meaning (Carnap, Kuhn, Gasking, Putnam, Achinstein) and (ii) theories of reference (Scheffler, Putnam, Kitcher). Such a theory is not only based on more plausible assumptions and principles, but, in addition, it satisfies the main adequacy requirements formulated by proponents of a "cognitive-historical approach" (Shapere, Nersessian, Kuhn). I am thus concerned not just with refuting "the entering wedge" of the argument against a defense of cluster theory...

The Coming Out of Accounting Research Specialisms

Guthrie, James; Parker, Lee David
Fonte: MCB University Press Ltd Publicador: MCB University Press Ltd
Tipo: Artigo de Revista Científica
Publicado em //2006 EN
Relevância na Pesquisa
55.77%
Purpose – The paper seeks to explore the ongoing development of an array of interdisciplinary specialist research areas in the accounting research community and its literature. It sets out to explore developments over the last 25 years with the aim to identify a number of important trends for the accounting scholarly community and to consider the role of AAAJ and various interdisciplinary accounting conferences and other journals. Design/methodology/approach – This paper employs a literature-based analysis, critique and argument. The paper's scope includes the trend towards specialisation by interdisciplinary accounting scholars in a contemporary context, where mainstream technical accounting research has privileged positivist research. Findings – In sharp contrast with the successful emergence of interdisciplinary research in the 1980s, a trend towards at least a proportion of specialist research groupings is now seen, such as accounting historians, opting to retreat behind closed doors. Some researchers are increasingly exhibiting a trend towards seeking their own company focusing on attending only their specialised conferences, and publishing their work in their special interest journal. This carries a risk of retreating from engagement with the broader and particularly interdisciplinary accounting research community outside their own specialised confines. This could lead to fragmentation and fellow specialist researchers are invited to return to “the coming-out parade” and re-engage with the wider scholarly community. Research limitations/implications – Accounting scholars not only need to engage with their interdisciplinary specialised research areas...

The Environmental History of Cetaceans in Portugal: Ten Centuries of Whale and Dolphin Records

Brito, Cristina; Sousa, Andreia
Fonte: Universidade Nova de Lisboa Publicador: Universidade Nova de Lisboa
Tipo: Artigo de Revista Científica
Publicado em //2011 ENG
Relevância na Pesquisa
55.56%
The history between cetaceans and humans is documented throughout time not only in reports, descriptions, and tales but also in legal documents, laws and regulations, and tithes. This wealth of information comes from the easy spotting and identification of individuals due to their large size, surface breathing, and conspicuous above water behaviour. This work is based on historical sources and accounts accounting for cetacean presence for the period between the 12th and 17th centuries, as well as scientific articles, newspapers, illustrations, maps, non-published scientific reports, and other grey literature from the 18th century onwards. Information on whale use in Portugal's mainland has been found since as early as the 12th century and has continued to be created throughout time. No certainty can be given for medieval and earlier events, but both scavenging of stranded whales or use of captured ones may have happened. There is an increasing number of accounts of sighted, stranded, used, or captured cetaceans throughout centuries which is clearly associated with a growing effort towards the study of these animals. Scientific Latin species denominations only started to be registered from the 18th century onwards, as a consequence of the evolution of natural sciences in Portugal and increasing interest from zoologists. After the 19th century...

Maternal family history of Alzheimer's disease predisposes to reduced brain glucose metabolism

Mosconi, Lisa; Brys, Miroslaw; Switalski, Remigiusz; Mistur, Rachel; Glodzik, Lidia; Pirraglia, Elizabeth; Tsui, Wai; De Santi, Susan; de Leon, Mony J.
Fonte: National Academy of Sciences Publicador: National Academy of Sciences
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
55.58%
Having a parent affected with late-onset Alzheimer's disease (AD) is a risk factor for developing AD among cognitively normal subjects. We examined whether cognitively normal subjects with a parental family history of AD show cerebral metabolic rate of glucose (CMRglc) reductions consistent with AD as compared with those without a family history and whether there are parent gender effects. Forty-nine 50- to 80-year-old normal subjects were examined who received clinical, neuropsychological, and 2-[18F]fluoro-2-deoxy-d-glucose–positron emission tomography examinations, including 16 subjects with a maternal (FHm) and eight with a paternal (FHp) family history of AD and 25 with no family history (FH−). FH groups were comparable for demographic and neuropsychological measures. As compared with both FH− and FHp groups, FHm subjects showed CMRglc reductions in the same regions as clinically affected AD patients, involving the posterior cingulate cortex/precuneus, parietotemporal and frontal cortices, and medial temporal lobes (P < 0.05, corrected for multiple comparisons). These effects remained significant after accounting for possible risk factors for AD, including age, gender, education, apolipoprotein E genotype, and subjective memory complaints. No CMRglc differences were found between FHp and FH− subjects. This study shows a relationship between reduced CMRglc in AD-vulnerable brain regions and a maternal family history of AD in cognitively normal individuals.

Increased fibrillar amyloid-β burden in normal individuals with a family history of late-onset Alzheimer’s

Mosconi, Lisa; Rinne, Juha O.; Tsui, Wai H.; Berti, Valentina; Li, Yi; Wang, Huiyu; Murray, John; Scheinin, Noora; Någren, Kjell; Williams, Schantel; Glodzik, Lidia; De Santi, Susan; Vallabhajosula, Shankar; de Leon, Mony J.
Fonte: National Academy of Sciences Publicador: National Academy of Sciences
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
55.52%
Having a parent affected with late-onset Alzheimer's disease (LOAD) is a major risk factor among cognitively normal (NL) individuals. This 11C-Pittsburgh Compound B (PiB)-PET study examines whether NL individuals with LOAD parents show increased fibrillar amyloid-beta (Aβ) deposition, a hallmark of Alzheimer's disease (AD) pathology and whether there are parent-of-origin effects. Forty-two 50- to 80-year-old NL persons were examined with PiB-PET. These individuals included 14 NL subjects with a maternal family history (FH) of LOAD (FHm), 14 NL subjects with a paternal FH (FHp), and 14 NL subjects with a negative family history of any dementia (FH−). Statistical parametric mapping and automated regions-of-interest were used to compare cerebral-to-cerebellar PiB standardized uptake value ratios, reflecting fibrillar Aβ burden, across groups. FH groups did not differ in age, gender, education, and apolipoprotein E (ApoE) status. NL FHm subjects showed higher PiB retention in AD-affected anterior and posterior cingulate cortex (PCC), precuneus, parietal, temporal, occipital, and frontal cortices, right basal ganglia, and thalamus, compared with FH− and FHp subjects. FHp subjects showed increased PiB retention in the PCC and frontal cortex...

The Environmental History of Cetaceans in Portugal: Ten Centuries of Whale and Dolphin Records

Brito, Cristina; Sousa, Andreia
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica
Publicado em 09/09/2011 EN
Relevância na Pesquisa
55.54%
The history between cetaceans and humans is documented throughout time not only in reports, descriptions, and tales but also in legal documents, laws and regulations, and tithes. This wealth of information comes from the easy spotting and identification of individuals due to their large size, surface breathing, and conspicuous above water behaviour. This work is based on historical sources and accounts accounting for cetacean presence for the period between the 12th and 17th centuries, as well as scientific articles, newspapers, illustrations, maps, non-published scientific reports, and other grey literature from the 18th century onwards. Information on whale use in Portugal's mainland has been found since as early as the 12th century and has continued to be created throughout time. No certainty can be given for medieval and earlier events, but both scavenging of stranded whales or use of captured ones may have happened. There is an increasing number of accounts of sighted, stranded, used, or captured cetaceans throughout centuries which is clearly associated with a growing effort towards the study of these animals. Scientific Latin species denominations only started to be registered from the 18th century onwards, as a consequence of the evolution of natural sciences in Portugal and increasing interest from zoologists. After the 19th century...

Field, Capital and Habitus: An oral history of women in accounting in Australia during World War II

Ikin, Catherine; Johns, Leanne; Hayes, Colleen
Fonte: Accounting and Finance Association of Australia and New Zealand (AFAANZ) Publicador: Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Tipo: Artigo de Revista Científica
Relevância na Pesquisa
55.65%
In this article we provide an oral history of women who worked as accountants in Australia during World War II. We use Bourdieu's theory of practice to identify the accounting profession as a hierarchical field, where relative positions are defined in ter

The Assembly History of Disk Galaxies: I - The Tully-Fisher Relation to z~1.3 from Deep Exposures with DEIMOS

Miller, Sarah H.; Bundy, Kevin; Sullivan, Mark; Ellis, Richard S.; Treu, Tommaso
Fonte: Universidade Cornell Publicador: Universidade Cornell
Tipo: Artigo de Revista Científica
Relevância na Pesquisa
55.48%
We present new measures of the evolving scaling relations between stellar mass, luminosity and rotational velocity for a morphologically-inclusive sample of 129 disk-like galaxies with z_AB<22.5 in the redshift range 0.2~1, with no significant evolution to ~0.3, \DeltaM_stellar ~ 0.04+/-0.07 dex. A clearer trend of evolution is seen in the B-band Tully-Fisher relation corresponding to a decline in luminosity of \DeltaM_B ~ 0.85+/-0.28 magnitudes at fixed velocity over the same redshift range...

Performance Assessment under the Financial Perspectives and Non-Financial: The Strategic Management of a Military Organization Service Provider of the Navy; AVALIAÇÃO DE DESEMPENHO SOB AS PERSPECTIVAS FINANCEIRA E NÃO-FINANCEIRA: A GESTÃO ESTRATÉGICA DE UMA ORGANIZAÇÃO MILITAR PRESTADORA DE SERVIÇOS DA MARINHA

Silva, Anderson Soares; Diretoria de Finanças da Marinha; Leal, Rodrigo Barreiros; Diretoria de Finanças da Marinha; Ferreira, Aracéli Cristina de Sousa; Faculdade de Administração e Ciências Contábeis - FACC/UFRJ
Fonte: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT Publicador: UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 10/10/2011 POR
Relevância na Pesquisa
55.57%
Alinhada com a preocupação do Estado acerca da eficiência, a Marinha do Brasil (MB) adotou um modelo de gestão denominado Sistema das Organizações Militares Prestadoras de Serviços (OMPS) que apresenta como um de seus pilares a utilização das informações oriundas do emprego da Contabilidade de Custos. Em conjunto com as informações gerenciais proporcionadas por esta, o Centro de Reparos e Suprimentos Especiais do Corpo de Fuzileiros Navais (OMPS da MB), de nome fantasia Cresumar, colocou em prática o conceito de gestão estratégica na condução de suas atividades administrativas e operacionais. Com isso, buscou-se a melhoria de seu planejamento e controle ao utilizar aspectos econômico-financeiros e não financeiros, com vistas a facilitar a avaliação e a tomada de decisão. O objetivo final deste estudo foi verificar se a adoção de um Plano de Gestão Estratégica (PGE) por uma OMPS, ao considerar aspectos financeiros e não financeiros na avaliação de seu desempenho, trouxe benefícios à sua gestão. Para tanto, foi realizada uma descrição das principais características do Sistema OMPS...

Entidade e Continuidade: reflexões sobre a base conceitual e a estrutura hierárquica dos Postulados e Princípios da ContabilidadeDOI:10.5007/2175-8069.2010v7n14p137; Entity and Continuity: reflections on the conceptual framework and the hierarchical structure of Accounting Postulates and Principles

Azevedo, Renato Ferreira Leitão; Faculdade de Economia, Administração e Ciências Contábeis, Universidade de São Paulo (FEA-USP)
Fonte: UFSC Publicador: UFSC
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 07/01/2011 POR
Relevância na Pesquisa
55.7%
Neste artigo apresenta-se, de forma sucinta e introdutória, uma crítica ao posicionamento hierárquico dos Postulados e Princípios da Teoria Contábil, analisando a relação entre os conceitos de Entidade e Continui­dade. Optou-se por esses dois conceitos, pois são esses os mais importantes, como evidenciado nas palavras de Iudícibus (2006, p.51): “os dois postulados mais importantes para a Contabilidade, conforme referidos por muitos autores, são: o postulado da entidade contábil e o postulado da continuidade” e por vezes são os únicos apresentados nos livros textos. Para analisar como esses dois conceitos são posicionados pelos autores de Teoria da Contabilidade, algumas reflexões e argumentos embasados na Filosofia das Ciências, na Teoria dos Conjuntos e na Prática Contábil foram conduzidos. Por meio desses argumentos, entende-se que o posicionamento dessa reflexão atinge a base de toda Estrutura Conceitual da Teoria Contábil e é de vital importância para o entendimento das discussões que serão realizadas na Ciência Contábil. Parece-nos que ao longo da história da Teoria da Contabilidade esse questionamento não é recorrente, para não dizer que não foi documentado enquanto formulação, sendo assim...

Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China

Macve, Richard
Fonte: Elsevier Publicador: Elsevier
Tipo: Article; PeerReviewed Formato: application/pdf
Publicado em //2015 EN; EN
Relevância na Pesquisa
65.81%
To help understand modern financial accounting theory (FAT) and its role in the development of finance and business, I consider two current mainstream histories of its development and offer a third alternative. The standard setters' version is that increasingly FAT is rationally derived from a basically coherent conceptual framework, currently focussed on ‘comprehensive income’ as measured by ‘changes in assets and liabilities’, in turn preferably measured at fair values. However, examination here of several recent FASB/IASB standards and exposure drafts shows that instead they unavoidably bear the marks of the history of a variety of now embedded practices that have shaped thinking about, and vested interests in, what is ‘good accounting’. By contrast, some recent academic versions of history focus on how ‘conservative’, historical-cost based accounting principles have rationally evolved to provide an anchor on which to base appraisal of firms' and managers' performance, prospects and risks, and supply the kind of information that investors and other parties in the capital markets need to help overcome the information asymmetry between them and corporate managers. After analysing the limitations of this second type of history...