644 resultados para PL5139.H55 D8 1822
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Doctoral Thesis (PhD Programm on Molecular and Environmental Biology)
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Dissertação de mestrado em Educação Especial (área de especialização em Intervenção Precoce)
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Dissertação de mestrado em Educação Especial (área de especialização em Intervenção Precoce)
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Tese de Doutoramento em Engenharia Civil
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Relatório de atividade profissional de mestrado em Ensino de Educação Física nos Ensinos Básico e Secundário
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Dissertação de mestrado integrado em Engenharia e Gestão Industrial
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Dissertação de mestrado integrado em Engenharia e Gestão Industrial
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Although Brazil imported more African slaves than any other country in the Americas, knowledge of the accounting and taxation of slave-related transactions in Brazil is under-developed. We explore Portuguese-language documents showing how accounting and taxation were implicated in maintaining slavery in Brazil in the eighteenth and nineteenth centuries. The study presents examples of key documents involving slaves (such as inventory lists, rental agreements, insurance policies, and receipts) and explains how slave-related transactions were recorded and taxed. We enable important comparisons to be drawn with the accounting and taxation of slaves in the USA and British West Indies.
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Tese de Doutoramento em Engenharia Civil
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Dissertação de mestrado em Economia Industrial e de Empresa
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Tese de Doutoramento Biologia Molecular e Ambiental - Especialidade em Biologia Celular e Saúde
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Tese de Doutoramento Geografia (Área de Especialização: Geografia e Planeamento Regional)
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This study considers the Certified Public Accountants (CPA) partners of the audit firms as the core producers of these knowledge-based organisations and investigates the effects of audit firm-level of CPA partners’ experience in audit quality. Audit quality was measured through the audit clients’ earnings quality. The main findings suggested that the audit firm-level of CPA partners’ general experience is positively associated with audit quality. Also, the audit firm-level of CPA partners’ experience acquired with prior audit firms significantly improves audit quality. Concerning the effects of audit firm-level of CPA partners’ experience acquired in the current audit firm in audit quality, results were statistically insignificant. Finally, we found that changes in audit firm-level of CPA partners’ general experience also influence audit quality. We verified that the more positive the change in the audit firm stock of CPA partners’ general experience, the higher is audit quality. We interpret this finding as revealing that the year-to-year changes in audit firm’s stock of CPA partners’ general experience is the mechanism allowing these firms to achieve and maintain the critical mass of this resource and reach higher performance levels. We further showed that our main results were not driven by the engagement partner experience.
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Tese de Doutoramento em Ciência da Administração
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Tese de Doutoramento em Geografia - Geografia Humana