|
|
|
|
|
Kazuhiko Kobori
Pág. 255 - 268
|
|
|
|
|
|
|
|
|
|
|
Mihai Deju
The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ferdinando Salata, Iacopo Golasi, Simone Bovenzi, Emanuele de Lieto Vollaro, Francesca Pagliaro, Lucia Cellucci, Massimo Coppi, Franco Gugliermetti and Andrea de Lieto Vollaro
A road tunnel is an enclosed and covered infrastructure for the vehicular traffic. Its lighting system provides 24 h of artificial sources only, with a higher amount of electric power used during the day. Due to safety reasons, when there is natural ligh...
ver más
|
|
|
|
|
|
|
|
|
|
|
Clovis José Daudt Lyra Darrigue Faro
Pág. 85 - 106
With the argument that, necessarily, compound interest implies anatocism, the Brazilian Judiciary has been determining that, specially for the case of debt amortization in accordance with the so called Tabela Price, when we have constant payments, ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Clovis Jose Daudt Lyra Darrigue de Faro
Pág. 559 - 576
Aiming to reach a compromise solution to the issues of default risk and the payment capacity of takers of housing loans, Jorge Oscar de Mello Flôres submited to the Banco Nacional de Habitação, which was then in charge of the Brazilian System of Housing ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yu. T. Trush,H. O. Korol,M. V. Kucynska
Pág. 283 - 287
The comparison of methods of extra charge of wear of the fixed assets in budgetary establishments and their amortization in business enterprises is conducted. The procedure of choice of amortization method for an object of the fixed assets in business en...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yunier Guevara Díaz, Lic., Beatriz Reyes Lamazares, MSc.
Pág. 8 - 27
El presente trabajo es una propuesta de Norma Cubana de Contabilidad que esta-blece las bases para el reconocimiento y tratamiento contable de un Activo Fijo Intangible por las entidades; su forma de amortización y los criterios de definición de los mism...
ver más
|
|
|
|
|
|
|
|
|
|
|
Yuriy I. Sigidov,Maria S. Rybyantseva,Alexandr A. Adamenko,Elena A. Yarushkina
Pág. 88 - 95
Depreciation is a complex economic category, the essence of which is manifested in the duality: this cost element, and its own source of reproduction of fixed assets and intangible assets. The depreciation laid relationship with asset and liability balan...
ver más
|
|
|
|
|
|
|
|
|
|
|
Pedro García SanMiguel,Julian García Muñoz
Pág. 53 - 65
Promoting innovation in the construction sector is one of the cornerstones of sustainability, since it is one of the main responsible for GHG emissions. This paper provides a proposal for sustainable housing: the industrialized passive home of American B...
ver más
|
|
|
|
|
|
|
|
|
|
|
Veridiane Silva dos Santos,Januário José Monteiro,Edicreia Andrade Dos Santos
Pág. 01 - 12
A estrutura de capital das empresas e seus fatores influenciadores têm sido tema de interesse e discussão no âmbito organizacional e acadêmico nos últimos anos. No meio acadêmico, a temática tem sido explorada sob diversas lentes teóricas cujo escopo pri...
ver más
|
|
|
|
|
|
|
|
|
|
|
Veridiane Silva dos Santos,Januário José Monteiro,Edicreia Andrade Dos Santos
Pág. 01 - 12
A estrutura de capital das empresas e seus fatores influenciadores têm sido tema de interesse e discussão no âmbito organizacional e acadêmico nos últimos anos. No meio acadêmico, a temática tem sido explorada sob diversas lentes teóricas cujo escopo pri...
ver más
|
|
|
|
|
|
|
|
|
|
|
Cornelia Dobrescu
The present paper addresses the problem of the dynamic response of a vibrating equipment for soil compaction. In essence, dynamic response vibrations are analysed by applying an inertial-type perturbing force. This is generated by rotating an eccentric m...
ver más
|
|
|
|
|
|
|
|
|
|
|
André Folster,Raphael Vinicius Weigert Camargo,Ernesto Fernando Rodrigues Vicente
Pág. 108 - 124
The creation of overly optimistic information can compromise the decision-making process on part of shareholders and other stakeholders. Considering that this type of information can create problems and additional costs stemming from erroneous choices ma...
ver más
|
|
|
|
|
|
|
|
|
|
|
Merwe Oberholzer
The objective of the study was to follow a logical inductive approach to develop a Data Envelopment Analysis (DEA) model to estimate the relative technical efficiency of firms. The Du Pont analysis theory as conceptual framework was applied using primari...
ver más
|
|
|
|
|
|
|
|
|
|
|
Suguru Sakuma and Tomoyuki Furutani
This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessm...
ver más
|
|
|
|
|
|
|
|
|
|
|
Carlos Oliveira, José Baptista and Adelaide Cerveira
With excess energy use from non-renewable sources, new energy generation solutions must be adopted to make up for this excess. In this sense, the integration of renewable energy sources in high-rise buildings reduces the need for energy from the national...
ver más
|
|
|
|
|
|
|
|
|
|
|
Paulo Henrique Fernandes Marinho,José Sergio de Jesus
Pág. 175 - 204
Este estudo apresenta uma análise bibliográfica de obras nacionais publicadas nos últimos cinco anos acerca das estratégias de Fusões e Aquisições ? F&A?s no cenário da Educação Superior Brasileira. O estudo se propõe ainda analisar os indicadores financ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Emanuele Facchinetti, Beni Rohrbach, Gerko Van der Wel and Andrew Bollinger
In the future, advanced multi-energy systems are expected to handle an increasing share of fluctuating renewable energy generation through the management of multiple advanced energy conversion and storage technologies operating across different energy ca...
ver más
|
|
|
|
|
|
|
|
|
|
|
Miguel Ángel López Zavala, Ricardo Castillo Vega and Rebeca Andrea López Miranda
Northeastern Mexico is a semiarid region with water scarcity and a strong pressure on water sources caused by the rapid increase of population and industrialization. In this region, rainwater harvesting alone is not enough to meet water supply demands du...
ver más
|
|
|
|
|
|
|
|
|
|
|
Miguel Ángel López Zavala, Ricardo Castillo Vega, Rebeca Andrea López Miranda
Pág. 1 - 18
Northeastern Mexico is a semiarid region with water scarcity and a strong pressure on water sources caused by the rapid increase of population and industrialization. In this region, rainwater harvesting alone is not enough to meet water supply demands du...
ver más
|
|
|
|
|
|