141 results on '"RATE of return"'
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2. A GOURMETIZAÇÃO DO CAFÉ E SUA CONTRIBUIÇÃO PARA INSERÇÃO COMPETITIVA DAS EMPRESAS BRASILEIRAS EM UMA CADEIA GLOBAL DE VALOR.
- Author
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Fortuoso da Silva, Givan Aparecido, Santana dos Santos, Flávio, da Silva Junior, Vladimir, and Pereira da Silva, Willians
- Subjects
GLOBAL value chains ,INTERNATIONAL markets ,RATE of return ,INTERNATIONAL business enterprises ,SEMI-structured interviews ,COFFEE plantations ,PLANTATIONS - Abstract
Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2024
- Full Text
- View/download PDF
3. UTILIZAÇÃO DO LEAN MANUFACTURING NA INDUSTRIA 4.0.
- Author
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de Lima Junior, Francinei Ferreira, de Souza Lima, Márcio, and Ribeiro de Lima, Raylane
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WASTE minimization ,TECHNOLOGICAL innovations ,INDUSTRY 4.0 ,RATE of return ,ECONOMIC indicators ,LEAN management - Abstract
Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
4. Viabilidade do Investimento Empresarial em Projetos para o Meio Ambiente Abordando a Contabilidade Ambiental.
- Author
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da Silva Dias, Altino and Andreani Junior, Roberto
- Subjects
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WATER purification , *WATER consumption , *RATE of return , *FINANCIAL statements , *WATER use , *ENVIRONMENTAL auditing - Abstract
The business activity for wealth generation is the goal of any business and point of analysis of its viability in the costing of a project, when the return on investment remains an essential focus. This work evaluated the feasibility for environmental investment by the acquisition of a ETE - Effluent Treatment Station, when by normative requirements it is not allowed to discard the water used in the operational process in the sewage network without treatment. The re-use of treated water that generates savings in the consumption of drinking water is the basis for calculating the return on investment. In another analysis the consumer's awareness about the price of the product is discussed, which includes a portion destined to socio-environmental projects made feasible and disclosed in the financial statements. In this analysis the environmental accounting demonstrates the transparency showing how much the company is committed to the sustainability, without losing the viability of the investment. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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- View/download PDF
5. CORRUPÇÃO, INTEGRIDADE CORPORATIVA E EVIDÊNCIAS DE DESEMPENHO FINANCEIRO.
- Author
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Fontes de Souza Vasconcelos, Ana Lucia, Santana Farias, Manoel Raimundo, and Santostaso Geron, Cecília Moraes
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RATE of return ,FINANCIAL performance ,FINANCIAL statements ,STOCKHOLDERS equity ,RETURN on assets - Abstract
Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
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6. CONSELHO FISCAL, RELEVÂNCIA E INFORMATIVIDADE DA INFORMAÇÃO CONTÁBIL NO MERCADO DE CAPITAIS BRASILEIRO.
- Author
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de Freitas Brandão, Isac
- Subjects
ABNORMAL returns ,RATE of return on stocks ,CORPORATE profits ,STOCKHOLDERS equity ,CAPITAL market ,RATE of return ,CONSERVATISM (Accounting) - Abstract
Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
7. THE VALUE RELEVANCE OF THE INFORMATION DISCLOSED IN THE DVA OF COMPANIES IN THE AGRIBUSINESS SECTOR LISTED ON B3/O value relevance das informacoes divulgadas na DVA das empresas do setor do agronegocio listadas na B3
- Author
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Barros, Manuela Gongalves and Rocha, Thalita Maria Andrade
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- 2022
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8. Capital intelectual en el sector de confección textil: Un estudio explicativo de la rentabilidad.
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Carmen Gómez Romo, María del, López Gómez, Andrés Francisco, and Totoy Sinalín, Erika Vanessa
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ECONOMIC indicators ,RATE of return ,FINANCIAL statements ,VALUE engineering ,RETURN on assets ,INTELLECTUAL capital - Abstract
Copyright of Ad-gnosis is the property of Ad-gnosis Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
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9. Lucros históricos levam bancos a bater recorde de rentabilidade em 2023
- Published
- 2024
10. Gestión de la experiencia del cliente y el efecto en retorno de la inversión en innovación.
- Author
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ANDINO, Gracia M.
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RATE of return ,FINANCIAL performance ,BANKING industry ,CUSTOMER experience ,MOBILE apps - Abstract
Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
- Full Text
- View/download PDF
11. Análise dos indicadores de risco econômico-financeiros das Companhias com selo ESG: Comparação entre as empresas que compõem o ISE e as listadas na BM&FBOVESPA.
- Author
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Tietz, Kamilla
- Subjects
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ECONOMIC indicators , *RATE of return , *CASH flow , *FINANCIAL performance , *CORPORATE sustainability - Abstract
This study aims to analyze whether companies with the ESG (Environmental, Social and Governance) seal listed in the Corporate Sustainability Index (ISE) have better risk management of their short and long-term liabilities compared to companies that do not obtain this classification on the BM&FBovespa. Carrying out this quantitative and qualitative research, the Balance Sheet and Cash Flow Statement, for the periods 2017 to 2020, of 298 companies listed on the Stock Exchange (B3), among which are listed on the ISE, were analyzed, excluding the financial economic sector from the analysis. The indicators analyzed were liquidity ratios, operating cash flow return on equity and long-term liabilities, and Net Working Capital (CGL) requirements. The research is classified as descriptive and exploratory in terms of its objectives, and bibliographical and documental in terms of procedures. The results observed through the calculations of the data of the financial indicators reveal that the companies in the ISE and B3 have similar results and present good risk management when combining the three indicators, in addition it was identified that, despite some indicators, they favor companies that do not are on the ISE, they presented financial performance similar or better to group B3 and consequently revealed to have a lower or similar economic-financial risk. As a suggestion for future research, the study of the international market and the financial economic sector was suggested. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
12. Plataformas de gestão de dados de pesquisa: expandindo o conceito de repositórios de dados.
- Author
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Fernando Sayão, Luís and Farias Sales, Luana
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DATA libraries , *ELECTRONIC data processing , *DATA management , *RATE of return , *WEBSITES , *ORGANIZATIONAL structure , *EXPERTISE , *RESEARCH personnel - Abstract
In the contemporary research environment, well-managed research data is recognized as an essential factor for high-quality research. This is because good management makes the datasets easier to reuse, which is translated into a higher coefficient of collaboration between scientists, maximizing the return on investment of research funding agencies, increasing transparency in methods and workflows, enabling, in this way, a greater coefficient of reproducibility of scientific experiments. However, data management is a multifaceted problem that demands technologies, organizational structures, human knowledge and skills to combine, in a complementary way, a wide spectrum of variables, thus characterizing them as a complex solution equation. Faced with this challenge, the present research starts from the following question: are the repositories enough to solve all the challenges presented by research data management? To answer this question, a theoretical and exploratory research was developed, based on literature analysis and observation of repositories and data management service platforms available on the web. As a result, the concept of disciplinary platform for research data management is presented as a possible alternative for solving several challenges encountered by researchers and academics, who aim to find, access, share and reuse data as inputs for new research. It is concluded that the offer of new data management services must be supported by the available computational and informational infrastructures, the analysis methodologies and workflows inherent to the disciplinary research processes and incorporate expertise that is capable of dealing with the environments and technologically sophisticated processes of current research. It is concluded that data management should be guided by the provision of a set of data services that can be classified as scientific, computational, informational and administrative. Those services must closely support disciplinary workflows, processing and analysis methodologies through specific computational and informational infrastructures and incorporate multidisciplinary expertise that can deal with the technologically sophisticated environments and processes of current research. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
13. Remuneração dos executivos e os desempenhos econômico-financeiro e socioambiental das empresas do IBRX-50.
- Author
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dos Santos Ramos, Aline de Araújo, da Silva Ferreira, Janaína, Jacó de Carvalho, Alessanderson, and Martins Dias Maragno, Lucas
- Subjects
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EXECUTIVE compensation , *RATE of return , *CORPORATE websites , *TRADING companies , *ECONOMIC indicators , *WAGES , *EARNINGS per share - Abstract
Purpose: This study aimed to analyze the relationship between executive remuneration and the economic-financial and socio-environmental performance of publicly traded Brazilian companies. Methodology: The study sample comprises companies in the Brazil Index 50 (IBrX-50), portfolio from May to August 2020. After exclusions, the final survey sample is composed of 34 companies, with a total of 68 observations and the period of analysis was the years 2018 and 2019. Data were collected manually in the Reference Form, item 13 and on the website of each company. For data analysis, statistical techniques were used, such as descriptive, correlations and multiple linear regressions. Results: For model 1, the Return on Equity (ROE) and Business Sustainability Index (ISE) variables showed significant and negative relationships with the RTM, indicating that the higher the ROE of the companies, the lower the Average Total Compensation (RTM). Also, the variable ENVID showed a significant and positive relationship, where the higher the company's Total Debt (ENDIV), the higher the RTM. For model 2 of Fixed Compensation (RF), the ROE also presented a significant and negative relationship. The Earnings per Share (LPA) and ENDIV variables showed a significant and positive relationship, indicating that higher values in these variables will increase the RF given to executives. Contributions of the Study: This study contributes to the literature on compensation and performance by adding social and environmental variables to the theoretical and practical framework through the interconnection of executive compensation. Thus, it was possible to understand new relationships between traditional economic-financial and socio-environmental factors, while good communication and good governance practices with stakeholders present positive results for the organization. [ABSTRACT FROM AUTHOR]
- Published
- 2022
- Full Text
- View/download PDF
14. COVID-19 CASES INFLUENCING THE STOCK EXCHANGE INDICES ON THE EXAMPLE OF BIST100 IN TURKEY, NASDAQ IN THE USA AND WIG IN POLAND.
- Author
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Bolek, Cezary and Bolek, Monika
- Abstract
Copyright of Journal of Finance & Financial Law / Finanse i Prawo Finansowe is the property of Wydawnictwo Uniwersytetu Lodzkiego and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
- Full Text
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15. O value relevance das informações divulgadas na DVA das empresas do setor do agronegócio listadas na B3.
- Author
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Gonçalves Barros, Manuela and Andrade Rocha, Thalita Maria
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EARNINGS per share ,STOCK prices ,VALUE (Economics) ,SERVICE industries ,STOCK exchanges ,RATE of return - Abstract
Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
- Full Text
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16. Aplicação de nova ferramenta de Diagnóstico Financeiro integrada a uma pesquisa de geomarketing no varejo de autopeças.
- Author
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Guilherme dos Santos, Givaldo, Sanches, Cida, Ferreira Junior, Samuel, Eduardo da Silva, Edimilson, and Fernandes, Aleixo
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AUTOMOBILE parts ,BUSINESSPEOPLE ,BREAK-even analysis ,RATE of return ,VARIABLE costs ,SMALL business ,DESIGN science ,GEOTOURISM ,MANAGERIAL accounting - Abstract
Copyright of Revista da Micro e Pequena Empresa is the property of Faculdade Campo Limpo Paulista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
- Full Text
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17. PLANTIO DE SAFRINHA EM DIAMANTINO/MT: ANÁLISE COMPARATIVA DE VIABILIDADE ECONÔMICA ENTRE AS CULTURAS DE MILHO E GIRASSOL.
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de Almeida Villanueva, Bernardo, do Nascimento Martins, Marcio, Catapan, Anderson, and Vicentin, Ivan Carlos
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COMPARATIVE studies ,INVESTMENT risk ,GENRE studies ,SUNFLOWERS ,CORPORATE finance ,INVESTMENTS ,COMMERCIALIZATION ,RATE of return ,EVALUATION ,MARKET prices - Abstract
Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
- Full Text
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18. The Challenge of Determining the WACC of Electricity Transmission Service Operators: The Brazilian Case/O Desafio para Determinar o WACC das Operadoras de Transmissao de Eletricidade: O Caso Brasileiro
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Simoes, Joao Jose Ferreira, Ahn, Heinz, and de Souza, Antonio Artur
- Published
- 2021
- Full Text
- View/download PDF
19. Relação entre Desempenho Econômico e Social por Meio da DVA.
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Luis Brugnera, Tiago and Junior Damke, Elói
- Subjects
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ECONOMIC indicators , *RATE of return , *FINANCIAL statements , *FINANCIAL performance , *STOCK exchanges , *SOCIAL enterprises - Abstract
Financial performance indicators are the most sought-after diagnostic methods by enterprise's stakeholders, such as profitability, payable capacity and capital management, however, a growing interest has been redirected to the social reflexes of business activities, beyond the economic result. One of the contemporary ways of evaluating social indicators is by analyzing quotients from the Value Added Statement (VAS). After selecting economic and social performance variables, the present paper aimed to investigate the possible correlation between such constructs in the non-cyclical market segment of the Brazilian stock market. Data collected by analyzing the individual financial statements of the entities selected revealed a strong canonical correlation between social performance and economic performance, with highlights to the correlated power between return on equity (ROE), indebtedness and the potential of the entity's net equity to generate added value. [ABSTRACT FROM AUTHOR]
- Published
- 2022
20. ESTRUTURA DE CAPITAL E SUA RELAÇÃO COM A GERAÇÃO DE VALOR PARA O ACIONISTA DE COMPANHIAS BRASILEIRAS.
- Author
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Maciel da Silva, William Aparecido and Albanez, Tatiana
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STOCKHOLDER wealth ,CAPITAL structure ,CAPITAL costs ,RATE of return ,VALUE creation - Abstract
Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
21. PROFUT: uma análise da estrutura de capital de times brasileiros.
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da Rocha, Erika Maia, Silvério de Oliveira, Francisco Ícaro, and Souza Valdevino, Rosângela Queiroz
- Subjects
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ECONOMIC indicators , *RATE of return , *SOCCER teams , *DEBT , *LIQUIDITY (Economics) , *MEDICATION therapy management - Abstract
Purpose: The research intends to verify the relationship between meeting the requirements for joining and staying at PROFUT and the economic and financial situation of Brazilian football clubs listed in the National Club Ranking (RNC). Methodology: The study was operationalized by the deductive method, taking an empirical approach, using the analysis of individuals, facts and consequences researched. As for the procedures adopted, the research is classified as a bibliographic and documentary review and a quantitative approach. The matter was addressed through the application of an investigation of the points of the legislation, through a checklist, and the presentation of economic and financial indicators: indebtedness, current liquidity, tangibility, size and return on equity. Results: Given the investigation carried out, it was noticed that, even with the current requirements of the legislation and criteria of enforceability for participation in PROFUT, adherence to the program does not guarantee a better economic and financial situation, mainly related to the factors inherent to the capital structure. Contributions of the Study: The work contributes in a theoretical way in the production of a contextualized analysis of the main existing researches and shows new explanations of the studied fact based on different perspectives. With regard to the practical contribution, based on the main findings found, and seeking to relate the level of commitment of the analyzed clubs, which adhered to PROFUT, with the management of their capital structure, it was noticed the absence of a direct relationship between adherence to this type of financing and the management of the sources of capital obtained. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
22. Gerenciamento tributário: análise da influência sobre o custo do capital próprio das empresas brasileiras.
- Author
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Marques de Freitas, Hana Belisa, Scartaty Moreira, Caritsa, Pereira da Silva, Annandy Raquel, Soares do Nascimento, Ítalo Carlos, and Varela de Melo, Geison Calyo
- Subjects
- *
CAPITAL costs , *COST control , *TAX administration & procedure , *EQUITY management , *RATE of return , *FINANCE , *FINANCIAL leverage - Abstract
Purpose: The present study sought to investigate whether tax management influences the cost of equity of Brazilian companies listed in Brazil, Methodology: The study included the analysis of the Proxie Book-Tax Differences (BTD) as a tool for identifying tax management, as suggested in the work of Moreira e Silva (2019), as well as the control variables, which are the return on equity (ROE), market value (QTOBIN), company size (LNAT) and company financial leverage (ALV). For data collection, the Bloomberg® database and the Reference Form available on the B3 website were used. For that, it was used the Multiple Linear Regression of the data type in balanced panel, resulting in a final sample formed by 630 observations. Results: Through the BTD proxie, referring to the difference between accounting profit and tax profit, and used to capture tax management in this research, it was not possible to identify any relationship with the cost of equity. Thus, for the purposes of this research, the theoretical adequacy and the statistical models used did not show that good tax management practices have a positive or negative effect on the cost of equity. Contributions of the Study: It is observed that Brazilian studies did not analyze the effect of tax management on the cost of equity in Brazilian companies using the Book-Tax Differences (BTD) indicator as a tool for identifying tax management and its influence on the cost of capital. So, this research followed the recommendation suggested by Moreira e Silva (2019), to analyze this cost with another indicator, in this case, Book-Tax Differences (BTD). According to the results, it was not possible to identify any relationship with the cost of equity, thus contributing to the consolidation of the findings by Goh et al. (2016) and Moreira e Silva (2019) who present CashETR as the best metric for tax management, given that the results presented using the variables ETR and BTD, demonstrated that the cost of capital required by investors was unrelated to the fiscal aggressiveness of companies. Bolsa e Balcão (B3) in the period from 2014 to 2018. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
23. A Participação das Mulheres na Gestão Influencia o Desempenho das Organizações?
- Author
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Krüger, Silvana Dalmutt, Porta, Cláudia Dalla, and de Moura, Geovanne Dias
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WOMEN presidents ,WOMEN executives ,RATE of return ,ASSETS (Accounting) ,ORGANIZATION management ,FINANCE ,RETURN on assets ,WOMEN directors of corporations ,WOMEN accountants - Abstract
Copyright of RAIMED: Revista de Administração IMED is the property of RAIMED: Revista de Administracao IMED and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
24. EMISSÃO DE DEBÊNTURES E GERENCIAMENTO DE RESULTADO NO MERCADO DE CAPITAIS BRASILEIRO.
- Author
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TAFFAREL, MARINÊS, SCHROEDER, WESLEY, LEITE NOVAK, MARICLÉIA APARECIDA, and MENON, GELSON
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ECONOMIC indicators ,BONDS (Finance) ,RATE of return ,CORPORATE profits ,CAPITAL market ,EARNINGS management ,FINANCE - Abstract
Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
25. Relação entre Desempenho Financeiro e Evidenciação Socioambiental à Luz do Modelo de Epstein e Roy.
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Pessoa Maciel, Emily Tavares, José da Silva Júnior, Francisco, Farias Diniz, Maria Luiza, and Callado, Aldo Leonardo Cunha
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ECONOMIC indicators ,ENVIRONMENTAL reporting ,RATE of return ,FINANCIAL performance ,SUSTAINABILITY ,DATA analysis - Abstract
Copyright of Amazônia, Organizações e Sustentabilidade (AOS) is the property of Amazon, Organizations & Sustainability - AOS / Amazônia, Organizações e Sustentabilidade (AOS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
26. RELAÇÃO ENTRE DESEMPENHO SUSTENTÁVEL E DESEMPENHO DE MERCADO.
- Author
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Jost, Janine Patrícia, Kroenke, Adriana, and Hein, Nelson
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EARNINGS per share ,RATE of return ,STOCK exchanges ,STOCK prices ,RETURN on assets ,FINANCE - Abstract
Copyright of RACE- Revista de Administraçâo, Contabilidade e Economia is the property of Revista de Administracao, Contabeis e Economia-RACE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
27. ANÁLISE DE VIABILIDADE ECONÔMICA PARA IMPLANTAÇÃO DE SISTEMA FOTOVOLTAICO RESIDENCIAL NA REGIÃO DE VILA VELHA -- ES.
- Author
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Moreira Corteleti, Giovanni and Coelho Santos, Alexandre
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PHOTOVOLTAIC power systems ,NET present value ,POWER resources ,RATE of return ,CONSUMPTION (Economics) ,HYDROELECTRIC power plants ,COAL-fired power plants - Abstract
Copyright of Revista Producao Online is the property of Associacao Brasileira de Engenharia de Producao and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
28. Adesão ao Plano S: Desafios de um financiador.
- Author
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Novais, Joana and Mendes Moreira, João
- Subjects
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PLAN S (Open access publishing) , *OPEN access publishing , *INSTITUTIONAL repositories , *RATE of return , *PRODUCT returns , *RESEARCH funding - Abstract
In February 2021, the Foundation for Science and Technology of Portugal (FCT) announced its decision to adopt Plan S. Plan S aims to ensure that from 2021 onwards, all scholarly publications on the results from research funded by public or private grants must be published in Open Access journals or platforms, and/or made immediately available through open access repositories without embargo and with copyright retention. Compliance with Plan S can be achieved via three different routes: publication in an Open Access journal or platform, publication in a closed venue with the manuscript deposit made immediately openly available in a repository, or publication under the umbrella of a transformative agreement. Plan S also follows ten fundamental principles, which imply multiple challenges to the funders, but also to authors and their institutions. These challenges equate to, in some cases, to complete changes in paradigm. With adequate and well-articulated measures, the authors believe that the adoption of Plan S by FCT will result in a better projection of the funded research work. Ultimately, this will lead, in the long run, to a better return on investment. [ABSTRACT FROM AUTHOR]
- Published
- 2021
- Full Text
- View/download PDF
29. ANÁLISE DO DESEMPENHO ECONÔMICO-FINANCEIRO DAS EMPRESAS PARTICIPANTES E NÃO PARTICIPANTES DA CARTEIRA ISE -- ÍNDICE DE SUSTENTABILIDADE EMPRESARIAL.
- Author
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Ferreira, Júlio César, Bonafin dos Santos, Tabatha Caroline, First, Clóvis, and Flor Bertolini, Geysler Rogis
- Subjects
RATE of return ,BUSINESS enterprises ,CORPORATE sustainability ,ECONOMIC indicators ,FINANCIAL performance ,RETURN on assets - Abstract
Copyright of Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
30. ASSOCIAÇÃO DA EVIDENCIAÇÃO DO GERENCIAMENTO DE RISCOS COM GOVERNANÇA CORPORATIVA E DESEMPENHO EM EMPRESAS COM ADRs.
- Author
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Franca Lopes, Iago, Maria Beuren, Ilse, and Rodrigues Vicente, Ernesto Fernando
- Subjects
RATE of return ,CORPORATE governance ,ORGANIZATIONAL performance ,INDUSTRIAL management ,CAPITAL market ,AMERICAN depository receipts ,GROSS margins - Abstract
Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
31. Taxa Interna de Retorno dos Regimes de Previdência Social no Brasil: Uma Análise das Reformas de 1988 a 2018.
- Author
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Rodrigues Pereira, André and Heitor Campani, Carlos
- Subjects
INTERNAL rate of return ,PENSION reform ,RATE of return ,SOCIAL problems ,BABY boom generation - Abstract
Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
32. IMPACTO DOS INVESTIMENTOS EM TECNOLOGIA SOBRE A RENTABILIDADE DO SETOR BANCÁRIO BRASILEIRO.
- Author
-
Silva Barreto, Lucas, Silva Pereira, Vinicius, and Torres Penedo, Antonio Sergio
- Subjects
RATE of return ,CORPORATION reports ,FINANCIAL performance ,KNOWLEDGE management ,PUBLIC companies - Abstract
Copyright of Future Studies Research Journal: Trends & Strategies is the property of Future Studies Research Journal: Trends & Strategies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2021
- Full Text
- View/download PDF
33. Estrutura de Capital e o Desempenho de Empresas Brasileiras em Ciclos Econômicos Distintos.
- Author
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Feltes, Taise and Mussoi Ribeiro, Alex
- Subjects
- *
BUSINESS cycles , *CORPORATE debt , *CAPITAL structure , *RATE of return , *INFORMATION needs - Abstract
This research seeks to analyze the influence of the capital structure on the performance of public companies in the Brazilian capital market in different economic cycles. To achieve the objective, the sample comprises 232 companies that traded shares in B3 in the period from 2011 to 2019, when considering annual periods. For data analysis, we opted for panel data regression. With regard to descriptive statistics, it is pointed out that, on average, corporate debt corresponds to 54.9%. With regard to multivariate analysis, the results suggest that in a macroeconomic environment of expansion, indebtedness does not imply the return on equity. However, in a macroeconomic environment of retraction, the increase in indebtedness implies a decrease in the return on equity. Thus, the findings present theoretical contributions, as they advance in the literature because they consider the macroeconomic environment, not addressed in previous studies. In addition, as practical contributions, the results can assist investors, creditors and managers by demonstrating that the economic cycle in which the company operates can influence its indebtedness and, consequently, its performance. Therefore, these users of accounting information need to be aware of this aspect when proceeding with their decision making. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
34. GOVERNANÇA CORPORATIVA E A INTANGIBILIDADE: UM ESTUDO EM EMPRESAS BRASILEIRAS NÃO FINANCEIRAS DA B3.
- Author
-
Guimarães de Faria, Gustavo, Carvalho, Luciana, Maciel Peixoto, Fernanda, and Lima Silva Borsatto, Jaluza Maria
- Subjects
PUBLIC companies ,HOMOSCEDASTICITY ,RATE of return ,CORPORATE governance ,FINANCIAL performance - Abstract
Copyright of Revista Ibero-Americana de Estratégia (RIAE) is the property of Revista Ibero-Americana de Estrategia/UNINOVE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
- Full Text
- View/download PDF
35. Dimensionamento de Reservatório de Detenção partindo da Relação IDF regente no Município de Fortaleza (CE).
- Author
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Meneses Filho, Anísio de Sousa, da Cunha Teixeira, Lucas Florêncio, and Siebra Lopes, Gustavo
- Subjects
- *
HYDROLOGIC cycle , *RATE of return , *URBAN planning , *RESERVOIRS , *URBANIZATION - Abstract
This paper aimed at proposing a simple criterion for estimates on volume sizing for detention reservoir considering different return periods and occupational scenarios, based on Fortaleza city's IDF relationship (intensity-duration-frequency) of critical rainfall events, presenting mathematical regression formulations linking those variables. A theoretical background was made to support problems related to urbanization in the natural hydrologic cycle, and relating all needed variables for the expeditious sizing. Thus, the detention reservoir was detailed, with its characteristics and places where it can be applied and its pre-sizing method being explained. On the methodology, the envelope curve method was adopted to estimate the exceeding volume which was used for sizing the detention reservoir. Software MATLAB® was used to solve the resulting equation, yielding 60 durations and 60 water line heights, from a combination of 10 occupational rates and 6 return periods. For example, for a contribution area of 40 hectares, impervious area of 70% and return period of 25 years, the detention reservoir needs the capacity of about 18.000 m2 to meet the assumed pre-sizing flow rate. This paper's result showed up to be potentially useful for the urban drainage design planning phase in several areas in Fortaleza city, in which the occupational rate and the return period can be varied according to the designer's will. In addition to that, this method can be adapted to other areas once their IDF curve is available. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
36. Determinantes do reconhecimento da perda pelo impaiment test.
- Author
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Castro Pinheiro Alves, Karla Roberta and Tibúrcio Silva, César Augusto
- Subjects
- *
POINT of view (Literature) , *RATE of return , *RESEARCH methodology , *INVESTORS - Abstract
Purpose: verify which determinants influence the recognition of the Impairment Test (IT) loss recognition in Brazilian companies listed in B3. Methodology: The research was performed with 169 non-financial companies listed in B3, which may or may not have presented information of IT loss, in the analysis period from 2009 up to 2017. To test the hypotheses of this research, the logit model was applied. In order to avoid the outliers problem, which may affect the estimated coefficients, all variables were winsorized in 1% in each side of their distribution. The results, however, with and without winsorization were mantained in order to attest to the consistency of the findings. The standard errors were clusterized, so as to avoid autocorrelation problems in the model's residual data. Results: It was noticed that the Return on Equity, the Book-to-Market index, Management Change, Big Bath and Property Control were considered influential determinants on IT loss recognition in the companies listed in B3. Contributions of the Study: The study brings forth practical justifications for IT appliability, offering importante accounting information for managers, investors, accounting professional, policy and rule makers. From a theoretical point of view it contibutes to the literature on determinant factors for IT loss of actives. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
37. IMPACTOS FINANCEIROS DA AQUISIÇÃO DO MEL NO CAPITAL DE GIRO DE UMA MICRO EMPRESA FABRICANTE DE GELEIAS.
- Author
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FLOHR, MICHELLE CRISTINA, RAUPP, FABIANO MAURY, and TAVARES DE BORBA, JOSÉ
- Subjects
WORKING capital ,BUSINESS expansion ,RATE of return ,FINANCE ,HONEY - Abstract
Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2020
38. GEOMARKETING COMO FERRAMENTA DE MARKETING ESTRATÉGICO: ANÁLISE GEOESPACIAL DO CONSUMO DE COMBUSTÍVEL NO ESTADO DO MATO GROSSO.
- Author
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Belchior Cruvinel, Ilton, Pereira de Sousa, Gabriel Fernando, Castro de Souza, Daniel, and Freire Filha, Lindomar Guedes
- Subjects
- *
MARKETING management , *RATE of return , *DECISION making , *GOVERNMENT business enterprises , *INFLUENCER marketing - Abstract
This work has as main objective to analyze the factors associated with the Geomarketing process in the decision making of the enterprises surveyed in the state of Mato Grosso. In order to identify the profile of the enterprises surveyed, quantify the main factors that influence the market management of fuel stations, measure aspects related to the Geomarketing used by the enterprises, qualify the Geomarketing and its use for decision making. Table were generated with the results obtained through questionnaires applied to the owners of the fuel stations and it was possible to reach the presumed objectives, being able to point and map important aspects for the insertion and solidification of the companies in the state of Mato Grosso. It was identified the situation and the economic evolution of the locality in question, so it was possible to verify the importance of the location for strategic decisions of the organizations. Before the elaborated maps and through the analyzes developed with several variables confronting and crossing various information, it was possible to keep in mind a location plan according to the activity segment. In this way, Geomarketing allows to mark the actions and projects of expansion and contributing to obtain return on the investment made. [ABSTRACT FROM AUTHOR]
- Published
- 2020
39. Política de Expansão das Universidades Federais: É Possível Potencializar os Impactos Econômicos?
- Author
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Ponte Barbosa, Marcelo, Carlo Petterini, Francis, and Tatiwa Ferreira, Roberto
- Subjects
- *
PROPENSITY score matching , *TREATMENT effectiveness , *RATE of return , *IMPACT craters , *ESTIMATION theory - Abstract
The investigation of the effects of the implantation of university units on the local development is still incipient in Brazil. Even at the international level, few studies use robust methods to estimate the impacts of these structures, let alone seek to differentiate them over time. This paper evaluates the initial impacts of the federal universities' expansion policy in the 2000s on municipal economies, based on production and income indicators. Based on a broad data set for Brazilian municipalities, we apply the propensity score matching technique and then estimate Treatment Effect on Treated by the policy. The results indicate that the implementation of the new campuses was able to raise the per capita income of the benefited municipalities by 3.5% to 5.8%, on average, but that there was no additional gain from the time of implementation of the campuses. The absence of campus maturation effect points to a difficulty in generating the productivity jumps normally expected with the implementation of these structures. In this case, it would be possible to seek a greater return from these investments by reevaluating the criteria for creating new campuses and by better focusing on the actions of existing ones. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
40. Economic nitrogen rate for fertigation of green corn crop in the Brazilian semiarid
- Author
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Ênio Gomes Flôr Souza, Ellen Abreu da Cruz, Rafaela Felix da França, José Madson da Silva, Aurélio Paes Barros Júnior, and Francisco Bezerra Neto
- Subjects
Zea mays ,production costs ,rate of return ,Agriculture (General) ,S1-972 - Abstract
Abstract: The objective of this work was to determine the nitrogen rate for fertigation associated with the maximum productivity of green corn (Zea mays) with a lower production cost, in two harvest seasons in the Brazilian semiarid region. The experimental design was a randomized complete block with four replicates, and the treatments consisted of four N rates (0, 80, 160, and 240 kg ha-1) in form of urea, applied via drip irrigation. The used cultivar was the Bt Feroz hybrid. The evaluated characteristics were: number and mass of marketable ears, gross income, net income, and rate of return. The greatest amounts of marketable ears were reached with 152.52 kg ha-1 N in summer (41,183.84 ears per hectare) and 190.31 kg ha-1 N in winter (53,291.25 ears per hectare). In the two harvests, there was a variation in production costs between R$ 2,422.12 ha-1 and R$ 3,320.95 ha-1 without N and with 240 kg ha-1 N, respectively. The winter harvest showed higher productivity and profitability of green ears with fertigation with 160 kg ha-1 N. In the Brazilian semiarid, the maximum productivity of green corn with the lowest production cost is reached with fertigation with 90 kg ha-1 N, in both harvests.
- Published
- 2019
- Full Text
- View/download PDF
41. GOVERNANÇA CORPORATIVA EM EMPRESAS DO VAREJO DE MODA.
- Author
-
MONTEIRO MARINHO, ANTÔNIO RICARDO
- Subjects
CORPORATE governance ,CORPORATE directors ,STRATEGIC planning ,CHAIN stores ,RATE of return - Abstract
Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
42. INFLUÊNCIA DAS CONEXÕES POLÍTICAS E DA EVIDENCIAÇÃO SOCIOAMBIENTAL NO CUSTO DE CAPITAL.
- Author
-
Koprowski, Sirlene, Krein, Viviane, Barichello, Rodrigo, Mazzioni, Sady, and Dal Magro, Cristian Baú
- Subjects
- *
CAPITAL costs , *ENVIRONMENTAL reporting , *RATE of return , *POWER (Social sciences) , *STOCKHOLDERS - Abstract
The objective of the study is to verify the influence of political connections and socioenvironmental disclosure on the cost of capital of companies. The survey sample consisted of 275 companies listed in B3. The findings reveal that: a) the level of social and environmental disclosure positively influences the cost of capital of companies, especially the cost of third-party capital; b) political connections, in isolation, negatively influence the cost of capital and positively the cost of capital of third parties; c) and moderate negatively, the relationship between socioenvironmental disclosure and cost of equity. Therefore, political connections reduce shareholder returns, create constraints on credit institutions that require a higher cost of capital and become harmful to companies by curbing the effect of socio-environmental practices on the return of equity. [ABSTRACT FROM AUTHOR]
- Published
- 2019
- Full Text
- View/download PDF
43. RELAÇÃO ENTRE OS INVESTIMENTOS EM ATIVIDADES EXPLORATÓRIAS E A DESCOBERTA DE NOVAS RESERVAS DE PETRÓLEO: UM ESTUDO COM AS EMPRESAS DA NYSE.
- Author
-
Reis Marçal, Ronan, de Matos Tosta, Michel, Silva Santos, Gilberto Santiago, and dos Santos, Odilanei Morais
- Subjects
PETROLEUM reserves ,QUANTILE regression ,PETROLEUM industry ,PETROLEUM sales & prices ,RATE of return - Abstract
Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
- Full Text
- View/download PDF
44. É financeiramente viável ser verde? A relação entre as práticas de divulgação e a performance financeira de empresas brasileiras de alto impacto ambiental.
- Author
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Nunes Da Silva, Márcio, Nonato Rodrigues, Raimundo, and Teixeira Lagioia, Umbelina Cravo
- Subjects
ENVIRONMENTAL reporting ,ECONOMIC indicators ,RATE of return ,ENVIRONMENTAL indicators ,FINANCIAL performance - Abstract
Copyright of Cuadernos de Contabilidad is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
- Full Text
- View/download PDF
45. VIABILIDADE ECONÔMICA-FINANCEIRA DA OTIMIZAÇÃO DE SISTEMAS DE IRRIGAÇÃO TIPO PIVÔ CENTRAL.
- Author
-
Epifanio Toledo, Cristian, Pires Neto, Luis Rodrigues, Gonçalves Rodrigues Silva, Thályta Lharyssa, and Mohn Nogueira, João Carlos
- Subjects
OPERATING costs ,RATE of return ,COST control ,PIVOT bearings ,IRRIGATION ,FINANCIAL databases - Abstract
Copyright of Revista Brasileira de Agricultura Irrigada - RBAI is the property of Revista Brasileira de Agricultura Irrigada - RBAI and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2019
- Full Text
- View/download PDF
46. Análise comportamental dos custos de agência em instituições financeiras brasileiras.
- Author
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Araújo Silva, Hamylla Haianny, Alves Oliveira, Ádria Tayllo, Albuquerque de Melo, Lucia Silva, and de Morais Luz, Janayna Rodrigues
- Subjects
AGENCY costs ,AGENCY theory ,RETURN on assets ,RATE of return ,FINANCIAL statements ,DESCRIPTIVE statistics ,SALES statistics - Abstract
Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2018
- Full Text
- View/download PDF
47. Captação e aproveitamento de água das chuvas: atitude sustentável em uma indústria de artefatos de concreto.
- Author
-
Roberto Stefano, Silvio, Lorenzetti Merigo, Adriana, and Luiz Chiusoli, Claudio
- Subjects
ENVIRONMENTAL management ,SWOT analysis ,SOCIAL action ,RATE of return ,CEMENT industries ,WATER harvesting ,RAINWATER - Abstract
Copyright of Ambiência is the property of Revista Ambiencia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2018
- Full Text
- View/download PDF
48. RESPONSABILIDADE SOCIAL CORPORATIVA, RECLAMAÇÕES E RETORNO SOBRE O PATRIMÔNIO LÍQUIDO: ESTUDO EM BANCOS ATUANTES NO BRASIL NO SEGUNDO SEMESTRE DE 2014.
- Author
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Sarellas Martins, Natália and de Melo Alves, Carlos André
- Subjects
CENTRAL banking industry ,BANK profits ,SOCIAL responsibility of business ,RATE of return ,FINANCIAL performance ,RANK correlation (Statistics) - Abstract
Copyright of Revista Metropolitana de Sustentabilidade is the property of Revista Metropolitana de Sustentabilidade - RMS and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2018
49. Sustentabilidade da conta corrente dos EUA e do Brasil e o papel da diferença entre as taxas de retorno de ativos e passivos externos
- Author
-
Diogo de Prince Mendonça, Emerson Fernandes Marçal, and Renato Martins Godinho
- Subjects
Rate of return ,Solvency ,Welfare economics ,Economic history and conditions ,Balance of trade ,Current account ,HC10-1085 ,posição externa líquida ,Economics as a science ,Economics ,balança comercial ,solvência externa ,General Economics, Econometrics and Finance ,HB71-74 - Abstract
Este trabalho analisa o comportamento das contas externas dos Estados Unidos e do Brasil em 1970-2017 para entender se a trajetória da conta corrente é sustentável no longo prazo. Há evidência de comportamento explosivo por parte dos ativos e passivos externos dos EUA. Se os ativos do país no exterior continuarem com uma taxa de retorno maior do que a taxa que remunera passivos externos, conseguirá prosseguir com uma Balança Comercial deficitária sem deixar de ser solvente. No caso brasileiro, a evidência é de solvência externa, mas sem diferença entre as taxas de retorno dos ativos e dos passivos externos.
- Published
- 2021
50. Migrant workers in the Brazilian formal labour market
- Author
-
Michele Romanello
- Subjects
Rate of return ,Variables ,Migrant workers ,media_common.quotation_subject ,Immigration ,Wage ,Convergence (economics) ,General Medicine ,Annual report ,educação ,retornos ,imigração ,Brasil ,trabalho ,Economics ,Retorno da educação ,Demographic economics ,Social information ,media_common - Abstract
In the last decade, Brazil has been experiencing a new cycle of international migration. The migrant population living in Brazil grew by 20% approximately, according to International Organization for Migration. The objective of this paper is to analyse the insertion of foreign workers in the Brazilian formal labour market, investigating returns to schooling of migrants compared with natives and the positive or negative discrimination that can exist in the formal job market. To perform the research of this paper, the Annual Report on Social Information database is used, analysing the period from 2010 to 2017. The methodology used to calculate the rate of return on education of native and foreign workers is based on Mincer's equation. Mincer’s equation is estimated econometrically, in which the dependent variable, the log of wage or labour income, is regressed in years of schooling of the person and other controls. The return to education demonstrates a positive discrimination of international formal workers in Brazil and a convergence in return rates between native and immigrants: international return rate is approximately 37% in 2010 and approximately 20% in 2017, while native return rate remains constant during the period, approximately 15%. En la última década, Brasil ha experimentado un nuevo ciclo de migración internacional. La población migrante que reside en Brasil ha crecido de un 20% aproximadamente, según la Organización Internacional para las Migraciones. El objetivo de este artículo es analizar la inserción de los trabajadores extranjeros en el mercado laboral formal brasileño, investigando los retornos a la educación de los migrantes en comparación con los nativos y la discriminación positiva o negativa que puede existir en el mercado laboral formal. Para realizar la investigación de esto artículo se utiliza la base de datos del Informe Anual de Información Social, que analiza el período de 2010 a 2017. La metodología para calcular la tasa de retorno de la educación de los trabajadores nativos y extranjeros se basa en la ecuación de Mincer. La ecuación de Mincer se estima econométricamente, en la cual la variable dependiente, el logaritmo de los salarios o ingresos del trabajo, se retrocede en los años de escolaridad de la persona y otros controles. El retorno a la educación muestra una discriminación positiva contra los trabajadores extranjeros formales en Brasil y una convergencia en las tasas de retorno entre nativos e inmigrantes: la tasa de retorno internacional es aproximadamente del 37% en 2010 y alrededor del 20% en 2017, mientras que la tasa de retorno de los nativos se mantiene constante en el período, aproximadamente un 15%. Na última década, o Brasil viveu um novo ciclo de migração internacional. A população migrante residente no Brasil cresceu cerca de 20%, segundo a Organização Internacional para as Migrações. O objetivo deste artigo é analisar a inserção de trabalhadores estrangeiros no mercado de trabalho formal brasileiro, investigando os retornos à escolaridade dos migrantes em comparação com os nativos e a discriminação positiva ou negativa que pode existir no mercado formal de trabalho. Para a realização da pesquisa deste artigo, é utilizada a base de dados do Relatório Anual de Informações Sociais, que analisa o período de 2010 a 2017. A metodologia de cálculo da taxa de retorno da educação de trabalhadores nativos e estrangeiros é baseada na equação de Mincer. A equação de Mincer é estimada econometricamente, na qual a variável dependente, o log do salário ou renda do trabalho, é regredida nos anos de escolaridade da pessoa e outros controles. O retorno da educação demonstra uma discriminação positiva dos trabalhadores formais estrangeiros no Brasil e uma convergência nas taxas de retorno entre nativos e imigrantes: a taxa de retorno internacional é de aproximadamente 37% em 2010 e cerca de 20% em 2017, enquanto a taxa de retorno dos nativos permanece constante no período, aproximadamente 15%.
- Published
- 2021
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