BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation

Editorial

Editorial

José António C. Santos, Filipa Perdigão, Paulo Águas
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Financial Management

PERFORMANCE AND CONDITIONERS VARIABLES OF FINANCING COST OF RESTAURANT AND CATERING BUSINESS

Aida Brito Martins

708-719
- PDF (PT)
FINANCIAL EDUCATION AS A STRATEGY FOR INCLUSION OF YOUNG IN THE STOCK EXCHANGE

Diniz Pires, Olga Lima, Roberto Dalongaro, Patricia Sampaio, João Silveira

720-730
- PDF (Portuguese)
- PDF (PT)
LEVEL OF INTANGIBLE RESOURCES TRANSPARENCY OF BANK: PANAMA, BRAZIL AND SPAIN

Edila E. Herrera-Rodriguez, Clea Beatriz Macagnan

731-746
- PDF (EN ESPAÑOL) (Portuguese)
- PDF (SP)
THE VALUE ADDED BY THE THIRD SECTOR: A STUDY ON INTANGIBLE ASSETS CONTRIBUTION

Eduardo Sergio Ulrich Pace, Antonio Marcos de Oliveira, William Fabio de Alkmim

747-761
- PDF (Portuguese)
- PDF (PT)
ANALYSIS OF THE EFFECTS OF IMPLEMENT INVESTMENT’S DECISIONS ON OPERATIONAL PERFORMANCE, PROFITABILITY AND VALUE CREATION OF BRAZILIAN COMPANIES

Elisson Alberto Tavares Araújo, Marcos Antônio de Camargos, Wendel Alex Castro Silva

762-777
- PDF (Portuguese)
- PDF (PT)
RANDOM WALK, ANTI-PERSISTENT OR PERSISTENT SERIES: AN INVESTIGATION IN THE BRAZILIAN STOCK MARKET

Felipe Dias Paiva, Ricardo Pereira Reis, Rodrigo Tomás Nogueira Cardoso, Bruno Cândido Barroso

778-791
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TARGET COSTING: REVIEW OF EMPIRICAL STUDIES IN THE AUTOMOTIVE SECTOR

Helena Reis Mendes, Maria João Machado

792-801
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CRISIS OF CONFIDENCE IN DEBT MARKETS

José Luis Miralles-Marcelo, Julio Daza-Izquierdo

802-817
- PDF (EN ESPAÑOL) (Portuguese)
- PDF (SP)
MONTE CARLO METHOD TO EVALUATE RISK ANALYSIS

Maicon Fermino, Fabiano Dantas, Juliane Cândido, Ana Ester da Costa, Gabriele Aguiar de Paula, Gilberto Luiz de Souza Paula

818-831
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DISCLOSURE OF INTELLECTUAL CAPITAL IN PORTUGAL IN THE FIRST DECADE OF THE TWENTY-FIRST CENTURY

Maria Manuela Martins, Ana Isabel Morais, Helena Isidro

832-847
THE VALUE OF INTELLECTUAL CAPITAL OF THE PORTUGUESE COMPANIES

Maria Manuela Martins, Ana Isabel Morais, Helena Isidro

848-862
- PDF (Portuguese)
- PDF (PT)
FORECASTING OF EARNINGS PER SHARE FOR ACCEPTED FIRMS IN TEHRAN'S STOCK EXCHANGE BY UTILIZING THE GENETIC ALGORITHM OF ARTIFICIAL NEURAL NETWORK

Mohammad Sarchami, Mohammad Hossein Nekouei

863-869
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VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY

Nivaldo João dos Santos, Antonio Cezar Bornia

870-884

Accounting

LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY

Ana Cristina Raposo Rosa, Maria João Cardoso Vieira Machado

886-895
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AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS

Antônio Artur de Souza, Alisson Maciel de Farias Marques, Ligiana Ferreira de Oliveira, Laíssa Generoso Lott Glória, André Sousa Braga

896-906
- PDF (Portuguese)
- PDF (PT)
INTERNAL CONTROL SYSTEM: STUDY IN MILK ENTERPRISES OF THE REGION OF THE ALTO PARANAÍBA/MG

Antônio Eustáquio Baptista, Wendel Alex Castro Silva, Elisson Alberto Tavares Araújo

907-922
- PDF (Portuguese)
THE MAIN DIFFERENCES AMONG THE STATIC AND DYNAMIC BALANCE SHEET ANALYSIS - A BRAZILIAN COMPANY CASE STUDY

Armando Rasoto, Bayard Amaral da Silva Maciel, Gustavo Cunha, Rodrigo Tonn, Vanessa Ishikawa Rasoto

923-936
- PDF (Portuguese)
- PDF (PT)
REVENUE RECOGNITION AND ONEROUS PERFORMANCE OBLIGATIONS

Catalina Piña-Garau

937-952
PROMOTING ACCOUNTABILITY IN PUBLIC SECTOR MANAGEMENT IN TODAY’S DEMOCRATIC NIGERIA

Emmanuel S. I. Ejere

953-964
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CHECKING THE DISCLOSURE OF INFORMATION BY SEGMENT UNDER CPC 22

José Alonso Borba, Luciano Scheider Costa

965-981
- PDF (Portuguese)
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THE INFLUENCE OF EXTRA-AUDIT SERVICES ON THE AUDITOR INDEPENDENCE: THE STAKEHOLDERS’ PERCEPTION

M.ª Teresa Fernández-Rodríguez, Sara Alexandra da Eira Serra, Mónica Villanueva-Villar

982-994
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ACCOUNTABILITY IN THE NON-PROFIT ORGANISATIONS: THE CASE OF SAME FOUNDATIONS IN PORTUGAL

Maria Antónia Jesus, Ana Lúcia Costa

995-1014
PROPENSITY FOR ISSUE MODIFIED AUDIT REPORTS: ANALYSIS OF VARIABLE AUDITOR REPUTATION AND LEVEL OF AUDITOR SPECIALIZATION

Sara Alexandra da Eira Serra, M.ª Teresa Fernández-Rodríguez

1015-1024
- PDF (PT)

Taxation

THE ROLE OF TAX AGENTS IN TAXPAYERS’ TAX COMPLIANCE

Ana Clara Borrego, Cidália M. Mota Lopes, Carlos M. Santos Ferreira

1026-1030
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AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION

Desislava Stoilova, Nikolay Patonov

1031-1039
CRITICAL ANALYSIS OF STRESS TESTS IN THE YEAR 2011

José Ramón Millán de la Lastra, J. Vicente Fruet-Cardozo

1040-1055
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