3121366 documents found, page 14004 of 312137
Resultado econômico da estocagem no âmbito da cafeicultura brasileira
Silva, Breno Augusto de OliveiraWithin the Brazilian agribusiness, coffee is an important item on the national production agenda. Besides being the largest producer and exporter, Brazil is one of the largest consumer markets of the product. But the activity is fraught with risks and uncertainties. The constant fluctuation of market prices of arabica coffee makes producers seek to protect themselves by sales alternatives that maximize their pr...
Competências do gestor público: a relação entre a academia e as práticas
Buzatto, Taiza Rita BertoldiThe aim of this study was to evaluate the level of consistency of the pedagogical projects and related discipline descriptions of Public Administration Undergraduate Programs which have received grade 5 in the National Exam of Students Performance (Exame Nacional de Desempenho de Estudantes - ENADE), concerning the formation of the necessary competences for the good performance in students professional practice...
Análise epistemológica das pesquisas em contabilidade publicadas em periódicos ...
Gomes, Gilvania de SousaCoordenação de Aperfeiçoamento de Pessoal de Nível Superior; This study aimed to perform an epistemological analysis of Brazilian publications in national journals recognized by CAPES occurred in the years 2007 to 2011, based on a sample of 198 articles from eleven journals. For this, we used the space initially proposed by methodological quadripolar Bruyne, and Schoutheete Herman (1991), applied to studies in ...
Os impactos da primeira adoção das normas IFRS nas demonstrações contábeis das ...
Prado, Thiago Alberto dos ReisThe overall objective of this research was to identify the change s impact in accounting practices, resulting from the adoption of IFRS on the balance-sheet and income present in the Financial Statements of the Brazilian companies listed on the BM&FBOVESPA. As well as happened in other countries, Brazil adhered to the process of global convergence to IFRS, as issued by instruction nº 457/2007 of the Brazilian S...
Gestão de marcas em uma empresa mineira de laticínios
Peghini, PatríciaThis study aims at analyzing brand management in a large dairy supplier from Minas Gerais. The impact of brand strategies in companies financial performance is featured in national and international studies, showing the brand as a valuable financial asset, and also stimulating the development of more effective strategies for managers performance. However, few researches have been devoted to the investigation of...
Análise das estratégias de marcas em fornecedores de marcas próprias: estudo mu...
Rezende, Sônia Regina GouvêaResearches confirm the importance of studying brands and all the decisions involved in their strategies, including analysis of manufacturers, distributors and consumers (KELLER, 2006; FISCHER et al, 2012). Competition has increased and different companies and brands are available. To stand out among so many options, Porter (1997) suggests companies adopt strategies to differentiate themselves from competition m...
Comportamento dos custos de produção do café arábica em relação aos fatores cli...
Rodrigues, Núbia AparecidaArabica coffee production cost management faces challenges due to the diversity of factors that affect its formation within farms. Among the various factors that interfere in arabica coffee production costs formation, climatic factors stand out, especially temperature and precipitation conditions. The coffee plant is different from other fruit plants because it needs two years to complete its full reproductive ...
Comparabilidade das demonstrações contábeis brasileiras em 2009 e 2010
Santos, Luciana de Almeida AraújoWith the passing of Law No. 11.638/07 Brazil started the process of adopting the International Financial Reporting Standards (IFRS), and finally joined the worldwide convergence to the IFRS. The International Accounting Standards Board (IASB) seeks the convergence of local laws to the norms it issues, so that comparable accounting information comes as a result. Thus, given the importance of comparable accountin...
Participação nos lucros no setor bancário: a relação entre a rentabilidade banc...
Nogueira, Sérgio GuimarãesBrazilian banks have been the target of numerous changes in recent years, ranging from the appropriateness of physical structure and staff, to the development of new financial products that can be competitive, through the development of data analysis technologies and information security. In this context, the cost reduction is required, as well as the increased efficiency. From the technological viewpoint, thes...
De que forma os consumidores percebem as marcas próprias?: mapa perceptual de m...
Furquim, Thiago CamposPrivate labels present an alternative to the manufacturer\'s brands. Brazilian food retailers have increased the investment in private labels and it is justified as private labels may help develop loyalty, profit margins and competitive differentiation. However, researches concerning the perception of private labels´ image are not common, being possible to highlight some national studies. In this sense, this st...