Ativos intangíveis – análise das principais alterações introduzidas pelos FAS 141 e 142

ID: 47572

Authors: José Luiz dos Santos, Paulo Schmidt.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 3, n. 4, p. 1-18, January-June, 2003. 18 page(s).

Keyword: Business combination , Fair value , Intangible assets , Useful life

Document type: Article (Portuguese) Show Abstract

In an environment each globalizado time more, the knowledge and the application of the technology of the information comes impactando decisively in the organizacionais structures. This hiato has grown of frightful form, in function of the relevance assumed for the intangible assets in relation to the tangible assets in the composition of the equity of the entities. The main responsible factors therefore include the waves of international incorporations, the interest on the part of the leaders of market in developing or acquiring famous marks, the expansion of the sector of services for all the globe, the speed and the extension of the technological change. Ahead of this, alterations in mensuração terms and accounting of intangible are essential. Exactly by this, in 30 of June of 2001 the North American norms had been modified. This article has for objective to present the main alterations introduced for the FAS n.º 141 and 142. Finally some conclusions are raised.

Relatórios de pesquisa nas ciências sociais: características e modalidades de investigação

ID: 47571

Authors: Luciane Alves Fernandes, José Mário Matsumura Gomes.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 3, n. 4, p. 1-23, January-June, 2003. 23 page(s).

Keyword: Scientific methodology , Scientific problem , Types of research

Document type: Article (Portuguese) Show Abstract

The present article deals with the diverse classifications of boarded research for authors of the area of scientific methodology and has as objective to congregate concepts and evidences capable to support a ampler boarding in the classification of the types of research applicable to social sciences. Initially, the concepts related to the subject will be described, such as research and scientific research, problem and scientific problem. After a framework summary will be presented of the classification of types of research for the searched authors, where its purposes will be presented the types of research in accordance with goals; in accordance with the ways, procedures or techniques, or still a general called classification, in the case of the same one not to be specified for the author. On the basis of the research modalities that had presented the biggest degree of observed incidence, were elaborated a description and analysis of the same ones. Finally, the pertinent conclusions to the subject.

Programas de participação nos lucros e resultados

ID: 47570

Authors: Jessé Alencar da Silva.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 3, n. 4, p. 1-20, January-June, 2003. 20 page(s).

Keyword: Incentives to the workers , Motivation , Organizational architecture , Participation the profits and results

Document type: Article (Portuguese) Show Abstract

The companies, from the beginning of the 1990’s, begin to transform their employees remuneration from, charging from fixed remuneration to variable remuneration. This alsoweres as a way to solve the problems of incentive the employees inside the companies, making it possible for employees, considering goals agreed with the company, to obtain additional amount their salaries. Also functions of strategic form for improve the results of the companies. We also approach, legal aspects that involve the Participation in profits and Results.

Os sistemas de planejamento, execução e controle da gestão pública - uma nova proposta

ID: 47569

Authors: Ana Maria Pellini.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 3, n. 4, p. 1-25, January-June, 2003. 25 page(s).

Keyword: Accounts rendering , Internal control , Modern state , People’s participation , Public budget , Public control , Public finances , Social indicators

Document type: Article (Portuguese) Show Abstract

This project aims to present an historic evolution of the Modern State’s formation, both in the national and international scene. It emphasizes aspects of public resources management, specially concerning public budget and the controlling of its execution. The issue of people’s participation and how it has been organized lately is approached afterwards. At the end, it is proposed an inclusion of social next to financial indicators, with the purpose of enriching the rendering of governmental accounts as well as to better manage the decisions on how to apply public resources.

Questões para avaliação de empresas na nova economia

ID: 47568

Authors: César Augusto Tibúrcio Silva, Jameson Reinaux da Cunha.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 3, n. 4, p. 1-16, January-June, 2003. 16 page(s).

Keyword: Discounted cash flow , Evaluation of companies , New economy , Profit

Document type: Article (Portuguese) Show Abstract

The text presents a few important issues on the process of evaluating companies of the new economy. The work concentrates on determining how four commonly used valuation methods — discounted cash flow, residual profit, multiple and market value — are able to answer the following questions: does a company need profit?; how can the transaction cost affect the valuation of a company?; what is the role of distribution cost?; did the investment in technology increase productivity in companies?; where is gain going?; will the level of risk be affected?; is profit still the most relevant tool to evaluate the performance of a company?; and, what if the WACC is more elevated? In other words, the paper directs the discussion to whether the existing valuation methods are adequate to companies of the new economy.

Eitorial

ID: 47567

Authors: Paulo Schmidt.

Source: Contexto - Revista do Programa de Pós-Graduação em Controladoria e Contabilidade da UFRGS, v. 3, n. 4, p. 1-1, January-June, 2003. 1 page(s).

Document type: Editorial (Portuguese)