Gestão democrática no ensino superior: entre o discurso legal e a memória - o caso da FCL de Araraquara

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

História da criação do curso de matemática na Pontifícia Universidade Católica de Campinas

Pós-graduação em Educação Matemática - IGCE

Ministério Público: instrumentos extrajudiciais e a implementação de políticas públicas

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Onde a luta se travar: a expansão das Assembleias de Deus no Brasil urbano (1946-1980)

Pós-graduação em História - FCLAS

Banco do Vaticano: uma análise econômico-financeira

This thesis work aims to bring a better viewing on an atypical case of financial analysis. The lstituto per le Opere di Religione (IOR), commonly known as the Vatican Bank, has peculiarities according to its goals as a bank. Belonging to a Catholic religious congregation, IOR has been used to manage the resources of the church, and ensure that these resources are used for the operation of it and, also for religious works. However the financial transactions made by the bank remained secret throughout its existence until mid 2012. This feature of not providing relevant information at the local and international community brought harm. Several cases of corruption and money laundering came up, bringing scandals that cause bad looks for the religious entity. In order to interact with the international community and understanding the importance of it, the Roman Apostolic Catholic Church decides to joing the international accounting procedures (IFRS) and went on to provide yearly financial statement reports and other information from its bank from 2012 . Thus, this thesis work takes on the role of analyzing the financial statements of the IOR and present its economic and financial health from the Capital Structure ratios, liquidity and profitability in the period 2012-2014. Overall, there has been a significant reduction in indebtedness 548% in 2012 to 362% in 2014. However, such an index showing is still high. In addition, the debt profile remained bad (87.47% short-term in 2014). The Liquidity ratios, both indices fell during the analysed period. Noteworthy is that even with retractions, the indices are equal or greater than 1, which indicates financial footing able to pay off debts. Regarding profitability, in 2013 it represented atypical moment, considering the economic performance of the IOR in the investigated period. There was decrease in profits this year, which resulted in great loss of the indicators in 2013. For the previous and subsequent...