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Uma contribuição à modelagem de simulador de transações aplicado ao ensino da contabilidade geral; A contribution to the modelling of applied simulator of transactions to the teaching of the general accounting

Favarin, Antonio Marcos
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 11/08/2000 PT
Relevância na Pesquisa
36.73%
A Contabilidade, na qualidade de Ciência voltada à administração e a economia, envolve, a um tempo, um valor específico e uma prática abrangente, na medida em que tem por função orientar, controlar e registrar eventos econômicos proporcionando informações para a tomada de decisões. Esse conceito exige, portanto, dos seus profissionais, uma visão sistêmica, holística e interdisciplinar, que lhes possibilite um desempenho de qualidade. No entanto, as estratégias de ensino utilizadas, ainda hoje, têm priorizando os aspectos operacionais da Contabilidade, em detrimento da sua capacidade informativa, que implica necessariamente juízo de valor. Visando contribuir para dotar o ensino da Contabilidade Geral em nível de 3º grau de um instrumento de aproximação entre a teoria e a prática que reflita melhor a realidade das empresas e suas necessidades das informações contábeis para a tomada de decisões, esta pesquisa objetiva a apresentação de um simulador de transações, em forma de jogo, aplicado ao ensino da Contabilidade Geral. Por meio da pesquisa-ação, desenvolve-se a modelagem de um simulador de transações, em forma de jogo, desdobrando analiticamente a tomada de decisão num processo de planejamento...

Transações entre partes relacionadas: um desafio regulatório complexo e multidisciplinar; Related party transactions: a complex and multidisciplinar regulatory challange

Camargo, André Antunes Soares de
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 29/05/2012 PT
Relevância na Pesquisa
36.6%
Transações entre partes relacionadas são cada vez mais discutidas por reguladores, agentes econômicos e pela academia, não só no Brasil. Tal decisão empresarial, muito comum em grupos de sociedade que buscam eficiências gerenciais, suscita preocupações crescentes pelo potencial de conflito de interesses que traz em seus termos e condições, podendo beneficiar injusta e até fraudulentamente controladores e administradores de determinadas sociedades. Uma devida regulação da matéria faz-se imprescindível no crescente e promissor mercado de capitais brasileiro. Estruturada em três capítulos, esta tese parte da discussão sobre grupos e as transações entre suas partes relacionadas com o objetivo de delimitar o seu escopo. Em seguida, trata da regulação da matéria no direito brasileiro, culminando com seu estudo empírico e multidisciplinar. Observa-se, nessa investigação, a multiplicidade e a descoordenação regulatória que existe sobre o assunto em nosso país, seja em razão das estratégias regulatórias existentes, seja pelas diversas soluções jurídicas adotadas. O tema demanda uma reflexão profunda para receber uma nova e adequada regulação, não podendo seus aspectos jurídicos, econômicos, sociológicos e estratégicos ser ignorados...

Companhia aberta: objeto social e operações de risco; Public company: corporate purpose and risk transactions

Loria, Eli
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 30/11/2012 PT
Relevância na Pesquisa
36.6%
A presente tese objetiva trazer subsídios para a discussão em torno de uma realidade recente no Brasil, qual seja, a crescente utilização de instrumentos financeiros pelas companhias abertas vis a vis seu objeto social, o que exige a proteção de seus investidores e credores. É tratada a tutela do objeto social na legislação societária para as companhias abertas, tipo específico de sociedade escolhido pela gama de interesses que a cercam e pela importância no atual estágio de desenvolvimento do mercado de capitais. Para tanto, será demonstrada a utilidade da cláusula do objeto social na realidade das companhias abertas segundo um ponto de vista tríplice, (i) a disciplina do contrato, (ii) a capacidade de agir da sociedade e (iii) os atos ultra vires praticados pelos administradores, abordando o princípio da boa-fé, teoria da aparência, abuso de poder, em suas modalidades de excesso de poder e desvio de poder, à luz de uma nova realidade descortinada pela crise global de 2008, pela evolução tecnológica e disseminada utilização de complexos instrumentos financeiros. Verificando-se a utilização de instrumentos derivativos complexos e de derivativos de câmbio pelas companhias abertas em operações realizadas no mercado de balcão...

Um modelo não procedural de especificação e implementação voltado a sistemas transacionais em banco de dados; A non-procedural model to specifying and implementing database transactions systems

Ahlert, Hubert
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Tese de Doutorado Formato: application/pdf
POR
Relevância na Pesquisa
36.49%
Esta tese de doutorado apresenta um modelo de especificação, textual e grafico, para sistemas transacionais em banco de dados (ER/T+) e, também, um modelo de implementação desta especificação. Sugere uma técnica de proceduralização de especificações declarativas, usando um grafo de dependencia de fluxos de dados para estabelecer a relação de precedecia entre os fluxos do diagrama da linguagem gráfica de especificação. Apresenta, também, os mecanismos de execução da linguagem de especificação proposta e as regras de mapeamento da linguagem de especificação, em seus aspectos estruturais (dados) e comportamentais (transações), para correspondentes construções na linguagem de implementação (C e SQL). Adicionalmente, são discutidos aspectos de otimização de consultas no âmbito da linguagem de especificação de transações e, também, aspectos de aninhamento de consultas para combinar diversos fluxos do diagrama ER/T+ em expressões complexas de consultas SQL.; This Ph.D thesis presents a graphic and textual specification model for database transactions systems (ER/T+) and, also, an implementation model for this specification. Suggest a proceduralization technique for declarative specifications using a data flow dependency graph to establish a precedence relation between the diagram flows of the graphics specification language. Furthermore it presents the execution mechanism of the proposal specification language and the behavioral and structural rules for mapping the specification language into corresponding implementation language (C and SQL) constructions. Additionaly...

Organisational transactions with embedded control; Transações organizacionais com controlo embebido

Marques, Rui Pedro Figueiredo
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Tese de Doutorado
Publicado em 28/11/2014 ENG
Relevância na Pesquisa
36.89%
Programa doutoral em Informática; The current highly regulated business environment has imposed organisations to increase their effort to monitor and manage their control mechanisms. This awareness has been propelled by the increasing emergence of new regulatory requirements on continuous monitoring and continuous auditing of organisational transactions. Furthermore, the successive well-known scandals in organisations, which have resulted in a very negative impact on their operational performance and also on their corporate image, have shown that the traditional audit process is not sufficient to meet the organisations’ needs. Thus, organisations have been looking for solutions to improve and strengthen their risk control structures so as to provide greater security in the effectiveness of risk management of their activities, namely on controlling, monitoring and auditing of organisational transactions. Then, the concept of Continuous Assurance has emerged because it is the set of services which, making use of technology, uses the information immediately from organisational transactions and produces audit results simultaneously or within a short period of time after the occurrence of relevant events. Hence, this thesis focuses on the implementation of continuous assurance services in information systems in order to determine the degree of reliability with which transactions are carried out...

Transactions in dynamic reactive environments

Gomes, Ana Sofia
Fonte: Universidade Nova de Lisboa Publicador: Universidade Nova de Lisboa
Tipo: Tese de Doutorado
Publicado em /01/2015 ENG
Relevância na Pesquisa
36.6%
Most of today’s systems, especially when related to the Web or to multi-agent systems, are not standalone or independent, but are part of a greater ecosystem, where they need to interact with other entities, react to complex changes in the environment, and act both over its own knowledge base and on the external environment itself. Moreover, these systems are clearly not static, but are constantly evolving due to the execution of self updates or external actions. Whenever actions and updates are possible, the need to ensure properties regarding the outcome of performing such actions emerges. Originally purposed in the context of databases, transactions solve this problem by guaranteeing atomicity, consistency, isolation and durability of a special set of actions. However, current transaction solutions fail to guarantee such properties in dynamic environments, since they cannot combine transaction execution with reactive features, or with the execution of actions over domains that the system does not completely control (thus making rolling back a non-viable proposition). In this thesis, we investigate what and how transaction properties can be ensured over these dynamic environments. To achieve this goal, we provide logic-based solutions...

Safe Open-Nested Transactions Through Ownership

Agrawal, Kunal; Lee, I-Ting Angelina; Sukha, Jim
Fonte: MIT - Massachusetts Institute of Technology Publicador: MIT - Massachusetts Institute of Technology
Formato: 36 p.
Relevância na Pesquisa
36.68%
Researchers in transactional memory (TM) have proposed open nesting asa methodology for increasing the concurrency of a program. The ideais to ignore certain "low-level" memory operations of anopen-nested transaction when detecting conflicts for its parenttransaction, and instead perform abstract concurrency control for the"high-level" operation that nested transaction represents. Tosupport this methodology, TM systems use an open-nested commitmechanism that commits all changes performed by an open-nestedtransaction directly to memory, thereby avoiding low-levelconflicts. Unfortunately, because the TM runtime is unaware of thedifferent levels of memory, an unconstrained use of open-nestedcommits can lead to anomalous program behavior.In this paper, we describe a framework of ownership-awaretransactional memory which incorporates the notion of modules into theTM system and requires that transactions and data be associated withspecific transactional modules or Xmodules. We propose a newownership-aware commit mechanism, a hybrid between anopen-nested and closed-nested commit which commits a piece of datadifferently depending on whether the current Xmodule owns the data ornot. Moreover, we give a set of precise constraints on interactionsand sharing of data among the Xmodules based on familiar notions ofabstraction. We prove that ownership-aware TM has has cleanmemory-level semantics and can guarantee serializability bymodules...

Efficient Software Transactions for Object-Oriented Languages

Ananian, C. Scott ; Rinard, Martin
Fonte: Universidade de Rochester Publicador: Universidade de Rochester
Tipo: Artigo de Revista Científica
ENG
Relevância na Pesquisa
36.73%
This paper proposes an efficient object-based implementation of non-blocking software transactions. We use ideas from software distributed shared memory to efficiently implement transactions with little overhead for non-transactional code. Rather than emulating a flat transactional memory, our scheme is object-based, which allows compiler optimizations to provide better performance for long-running transactions. We present empirical data on transaction properties to support the design. A model for the software transaction implementation is given in Promela, whose correctness has been mechanically verified using the Spin model checker. The design presented cooperates well with an HTM providing support for small short transactions.

Application du concept des transactions pour la modélisation et la simulation multicoeur des systèmes sur puce

Anane, Amine
Fonte: Université de Montréal Publicador: Université de Montréal
Tipo: Thèse ou Mémoire numérique / Electronic Thesis or Dissertation
FR
Relevância na Pesquisa
36.68%
Avec la complexité croissante des systèmes sur puce, de nouveaux défis ne cessent d’émerger dans la conception de ces systèmes en matière de vérification formelle et de synthèse de haut niveau. Plusieurs travaux autour de SystemC, considéré comme la norme pour la conception au niveau système, sont en cours afin de relever ces nouveaux défis. Cependant, à cause du modèle de concurrence complexe de SystemC, relever ces défis reste toujours une tâche difficile. Ainsi, nous pensons qu’il est primordial de partir sur de meilleures bases en utilisant un modèle de concurrence plus efficace. Par conséquent, dans cette thèse, nous étudions une méthodologie de conception qui offre une meilleure abstraction pour modéliser des composants parallèles en se basant sur le concept de transaction. Nous montrons comment, grâce au raisonnement simple que procure le concept de transaction, il devient plus facile d’appliquer la vérification formelle, le raffinement incrémental et la synthèse de haut niveau. Dans le but d’évaluer l’efficacité de cette méthodologie, nous avons fixé l’objectif d’optimiser la vitesse de simulation d’un modèle transactionnel en profitant d’une machine multicoeur. Nous présentons ainsi l’environnement de modélisation et de simulation parallèle que nous avons développé. Nous étudions différentes stratégies d’ordonnancement en matière de parallélisme et de surcoût de synchronisation. Une expérimentation faite sur un modèle du transmetteur Wi-Fi 802.11a a permis d’atteindre une accélération d’environ 1.8 en utilisant deux threads. Avec 8 threads...

Modelling business transactions across service supply Chain Networks

Carroll, Noel; Haque, Rafiqul; Richardson, Ita; Whelan, Eoin
Fonte: Springer Publicador: Springer
Tipo: Conference item; all_ul_research; ul_published_reviewed; none
ENG
Relevância na Pesquisa
36.68%
non-peer-reviewed; This paper is concerned with understanding the complex nature of service network environments with particular attention on exploring business transactions across supply chains. Although business transactions have been traditionally well documented throughout literature, what becomes apparent is that these approaches fail to capture the dynamic complexity of modern service supply chains. To address the problem, this paper introduces a method to model supply chain behaviour which is of particular interest at the network design time and offers a conceptual view of extracting network analysis and process metrics. We introduce a business transaction language (BTL) to gain insight into the business transactions while we also explore the application of social network analysis (SNA) to model the dynamism of service networks. In doing so, the research sets out to generate greater service network intelligence and extend the service network ontology while visualising the transactional interaction landscape.

Increasing Access to Credit through Reforming Secured Transactions in the MENA Region

Alvarez de la Campa, Alejandro
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
36.86%
This paper provides a comparative summary of secured transactions systems related to the use of movable property as collateral in the MENA region vis a vis international practices in countries with modern secured transactions systems. The paper sets out the importance of introducing reforms in the area of secured transactions with the objective of increasing access to credit for businesses, particularly SMEs. The MENA region clearly lags behind all other regions in the introduction of secured transactions reforms. The paper summarizes many of the weaknesses common across the region. The two main critical areas that need urgent reforms are the creation of modern secured transactions laws and electronic movable collateral registries, and the need to improve enforcement mechanisms for security interests in movable property.

Financial Transactions Tax : Panacea, Threat, or Damp Squib?

Honohan, Patrick; Yoder, Sean
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
36.84%
Attempts to raise a significant percentage of gross domestic product in revenue from a broad-based financial transactions tax are likely to fail both by raising much less revenue than expected and by generating far-reaching changes in economic behavior. Although the side-effects would include a sizable restructuring of financial sector activity, this would not occur in ways corrective of the particular forms of financial overtrading that were most conspicuous in contributing to the crisis.

Survey of Land and Real Estate Transactions in the Russian Federation : Statistical Analysis of Selected Hypotheses

Kisunko, Gregory; Coolidge, Jacqueline
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
36.6%
This paper analyzes land transactions between municipalities and private businesses based on official data and business surveys in 15 regions of the Russian Federation. Since the Russian Federation passed the new Land Code in 2001, land privatization has been officially encouraged by the federal government and in particular, land under previously privatized buildings was supposed to be privatized to the owner at a nominal price. The paper shows that many subnational authorities (which own or control the vast majority of land of interest to businesses) appear to use a combination of high statutory land buy-out prices and administrative barriers to deter land privatization and to offer "long-term leases" (which are not fully marketable) instead. On the other hand, regions that have established low buy-out prices and taken steps to remove unnecessary administrative barriers to land privatization appear to have higher rates of land ownership by businesses, and to face lower levels of corruption in the privatization process. The paper concludes that further reductions in the statutory prices for privatization of land under buildings and elimination of unnecessary administrative barriers should help to encourage further land privatization and the development of a competitive...

Financial Transactions Tax : Panacea, Threat, or Damp Squib?

Honohan, Patrick; Yoder, Sean
Fonte: World Bank Publicador: World Bank
Tipo: Artigo de Revista Científica
EN_US
Relevância na Pesquisa
36.6%
The authors argue that attempts to raise a significant percentage of gross domestic product in revenue from a broad-based financial transactions tax are likely to fail both by raising much less revenue than expected and by generating far-reaching changes in economic behavior. They point out that, although the side effects would include a sizable restructuring of financial sector activity, this would not occur in ways corrective of the particular forms of financial overtrading that were most conspicuous in contributing to the crisis. Accordingly, such taxes likely deliver both less revenue and less efficiency benefits than have sometimes been claimed by some. On the other hand, they may be less damaging than feared by others.

Suspending Suspicious Transactions

Stroligo, Klaudijo; Intscher, Horst; Davis-Crockwell, Susan
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
36.81%
One of the powers held by many, but not all, Financial Intelligence Units (FIUs) is the administrative power to order the postponement of reported suspicious transactions as a means of preventing the flight of suspect funds or assets beyond the reach of national law enforcement and prosecutorial authorities during the time it takes for those national authorities to seek and obtain a freezing or seizing order from the judicial or other competent authorities. The main objectives of this study are to: inform the policy discussion on the postponement power; and provide guidance to FIUs that already have, or are considering, acquiring the power to postpone suspicious transactions with a view to improving their existing postponement regimes or shaping new ones. This joint study was intended to capture the widest possible cross section of FIUs. However, the highest numbers of respondents were from European countries. While the study had no control over the response rate, the respondent FIUs are nonetheless representative of the overall population of FIUs on dimensions such as type and size of FIU and geographic representation...

The Appeal of Information Transactions

Cabrales, Antonio; Gossner, Olivier; Serrano, Roberto
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: info:eu-repo/semantics/draft; info:eu-repo/semantics/workingPaper Formato: application/pdf
Publicado em /09/2012 ENG
Relevância na Pesquisa
36.6%
An information transaction entails the purchase of information. Formally, it consists of an information structure together with a price. We develop an index of the appeal of information transactions, which is derived as a dual to the agent’s preferences for information. The index of information transactions has a simple analytic characterization in terms of the relative entropy from priors to posteriors, and it also connects naturally with a recent index of riskiness.

Financial Transactions Tax : Panacea, Threat, or Damp Squib?

Honohan, Patrick; Yoder, Sean
Fonte: World Bank Publicador: World Bank
Tipo: Journal Article; Journal Article
EN_US
Relevância na Pesquisa
36.6%
The authors argue that attempts to raise a significant percentage of gross domestic product in revenue from a broad-based financial transactions tax are likely to fail both by raising much less revenue than expected and by generating far-reaching changes in economic behavior. They point out that, although the side effects would include a sizable restructuring of financial sector activity, this would not occur in ways corrective of the particular forms of financial overtrading that were most conspicuous in contributing to the crisis. Accordingly, such taxes likely deliver both less revenue and less efficiency benefits than have sometimes been claimed by some. On the other hand, they may be less damaging than feared by others.

Using "Other Transactions" as an effective R & D contractual vehicle

Howell, Robert E
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
ENG
Relevância na Pesquisa
36.6%
Approved for public release; distribution is unlimited.; The Federal Government is no longer the preeminent market for high technology. With billions of dollars being spent in the commercial sector on Research & Development (R & D), the uniformed services cannot afford to be a non- participant in state-of-the-art technology due to the cumbersome and prescriptive practices of the standard procurement system. This thesis establishes the rationale for using "Other Transactions" (OT) authority as a contractual mechanism in the R & D arena. Background into the Defense Advanced Research Projects Agency's (DARPA) use of OTs is the main thrust of this thesis as they have been the predominant and most experienced user of this contractual vehicle since its creation in 1989. This thesis also presents the legislation that created OT authority and the background that established the need for it. Additionally, the analysis focuses on important elements that are fundamental in embracing the use of OTs. If increased utilization of this contractual vehicle by the Services can be achieved, it will facilitate current technology insertion into military systems and attract more resources for future high technology endeavors; http://archive.org/details/usingothertransa00howe; Lieutenant Commander...

Towards a Better Definition of Transactions

Kerns, Barbara S.
Fonte: MIT - Massachusetts Institute of Technology Publicador: MIT - Massachusetts Institute of Technology
Formato: 13 p.; 3043265 bytes; 2158451 bytes; application/postscript; application/pdf
EN_US
Relevância na Pesquisa
36.6%
This paper builds on a technical report written by Carl Hewitt and Henry Baker called "Actors and Continuous Functionals". What is called a "goal-oriented activity" in that paper will be referred to in this paper as a "transaction". The word "transaction" brings to mind an object closer in function to what we wish to present than does the word "activity". This memo, therefore, presents the definitions of a reply and a transaction as given in Hewitt and Baker's paper and points out some discrepancies in their definitions. That is, that the properties of transactions and replies as they were defined did not correspond with our intuitions, and thus the definitions should be changed. The issues of what should constitute a transaction are discussed, and a new definition is presented which eliminates the discrepancies caused by the original definitions. Some properties of the newly defined transactions are discussed, and it is shown that the results of Hewitt and Baker's paper still hold given the new definitions.

The Value Added tax Implications of illegal Transactions

van Zyl,SP
Fonte: PER: Potchefstroomse Elektroniese Regsblad Publicador: PER: Potchefstroomse Elektroniese Regsblad
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/07/2011 EN
Relevância na Pesquisa
36.81%
In the case of MP Finance Group CC (In Liquidation) v CSARS the High Court of Appeal ruled that income "received by" a taxpayer from illegal gains will be taxable in the hands of the taxpayer. This article explores whether or not the decision in the MP Finance-case (and preceding cases on the taxation of illegal receipts) can be applied to determine if illegal transactions are subject to VAT and moreover if a trader in illegal goods and services should register as a VAT vendor. Although strictly speaking no analogy can be drawn between the charging provisions for income tax and VAT, it is clear that in the determination of the taxability of illegal income, the courts applied the principle of tax neutrality. In terms of the principle of tax neutrality, taxes are not concerned with the legality or illegality of a transaction, but rather with whether the transaction complies with the requirements for it to be taxed or not. That said, the European Court of Justice has a different approach in applying this principle. According to the European Court of Justice where the intrinsic nature of the goods excludes it from the commercial arena (like narcotic drugs) it should not be subject to VAT, but where the goods compete with a legal market it must be subject to VAT. Charging VAT on illegal transactions might give the impression that government benefits from criminal activities. However...