Teoria Do Present Value

difficulties for making substantial changes in current Accounting regulations. With a view to a rapid improvement in accounting information, we propose that companies voluntarily present a new statement called “Effective Stockholder Equity Statement”. It starts from corporate law values and adjusts assets and liabilities to present the value of stockholder’s equity in a more realistic way. The cost-benefit relation of this new statement is analyzed, leading to the conclusion that it can…

characterized for the idea of a linear and cumulative science. These values had granted to Modern Science the portability of truths and the legitimation of concepts. However, the ticket between centuries XX and XXI bring amongst its symptoms the confrontation between such values and the ideas based in the uncertainties and imprevisibility, characterized for what it could call Contemporary Paradigm of Science. But after all, which values goes 84 Revista Electrónica de Enseñanza de las…

liberdade de se vivenciar, na organização, os valores individuais. Palavras-chave: Trabalho. Espiritualidade. Religião. Organizações. Abstract: This article intends to discuss religious and spiritual experiences in the organizational context. The text presents a conceptual differentiation between religion and spirituality and discusses the application of these concepts to religious and non religious organizations. Moreover, the text also points out the main gains to workers and…

individuals in the interior of the group or these with their public. It is worthwhile to recognise and to value a more important identity, but it is even more important to instigate permanently the own identity transformation. These reflections have been used as a base for the visual identity project of the Education Centre of the University of the State of Santa Catarina - UDESC that we present here as example of an interactive project of visual identity and procedural collective…

measurements were taken from the physical evaluation software database of the health club. Nutritional status was also assessed by the calculation of the Body Mass Index (BMI). Average protein intake was 1.7 g / kg. The current lean mass (61.7 kg) presented values higher than the initial lean mass (59.9 kg), which was lower for the three LWA intake classifications (low, recommended and above recommended).Statistically significant difference was detected for the classifications within the…

de atuação do professor de EF está desvalorizado. Palavras-chave: Educação Física Escolar – Formação Profissional – Ensino Fundamental. Abstract This essay discusses School Physical Education (PE) in 1st and 2nd grades of elementary school. It presents: i) the impact of Lei de Diretrizes e Bases (LDB) on PE; ii) an analysis of Physical Education’s Parâmetros Curriculares Nacionais (PCNs); iii) who should teach PE in schools; iv) the weaknesses of PE professional undergraduate…

seja, serão registradas a valor presente as obrigações de longo prazo e, quando relevantes, as obrigações de curto prazo. Um aspecto interessante, em alinhamento com as práticas internacionais, foi a introdução do conceito de fair value (valor justo) e present value (valor presente) na legislação brasileira. O CPC, no seu Pronunciamento Técnico 12, nos define valor justo e valor presente, de acordo com as normas internacionais, como: Valor Justo é o valor pelo qual um ativo pode…

provides the practical instruments for this discussion. The present paper describes a simplification on the common apparatus employed for the dropweight method, making the determination of surface tension accessible to any chemistry lab. The surface tension of various liquids and the critical micelle concentration, CMC, of three commercial surfactants were measured with this modified method, and proved to be consistent with literature values. Keywords: surface tension; drop-weight…

consumidores não saibamos decidir o que é melhor para nós. Cálculos financeiros, algumas vezes básicos, são muito úteis; eles ajudarão a fazer bons negócios e a economizar o dinheiro de nós consumidores. Existem diversas teorias que tentam explicar porque os juros existem. Uma delas é a teoria da escola austríaca, primeiramente desenvolvida por Eugen Von Boehm-Bawerk. Ela afirma que os juros existem por causa da manifestação das preferências temporais dos consumidores, já que as pessoas…

institute; start ajustado agreed; covenanted; settled ajustado extracontabilmente off-book adjustment ajustador fitter ajustar o valor bruto to gross up ajuste agreement; covenant; settlement; arrangement; adjustment ajuste a valor presente present value adjustment ajuste do valor bruto; reajustamento do rendimento bruto gross-up ajuste dos impostos de fronteira border tax adjustments ajuste monetário monetary adjustment alarde fanfare alavancagem (finanças) leverage; gearing …