Ativo intang��vel das empresas listadas na BM&FBovespa: comparativo do tratamento no Brasil antes e depois da Lei 11.638/07

Disserta����o apresentada ao Programa de P��s- Gradua����o em Administra����o-Mestrado, como requisito parcial para obten����o do t��tulo de Mestre em Administra����o

Impactos do in��cio da harmoniza����o cont��bil internacional (lei 11.638/07) nos resultados de 2008 das empresas brasileiras abertas

Este estudo analisa os efeitos da primeira frase da transi����o para o IFRS no Brasil (Lei 11.638/07 e CPC 13) nos resultados publicados em 2009 (exerc��cio de 2008 e republica����es de 2007) pelas empresas listadas na Bovespa. �� aplicado o inverso do “��ndice de Conservadorismo” de Gray (1980,1988), renomeado “��ndice de Comparabilidade” por Weetman et al. (1998), para determinar se e o quanto os resultados reportados pelas novas normas s��o superiores aos apurados pela norma brasileira anterior – indicando o conservadorismo do sistema cont��bil brasileiro, previsto por Gray e outros estudos – ou inferiores (otimismo). Reduziu-se gradativamente a amostra inicial conforme a compliance com o CPC 13 e a transpar��ncia das demonstra����es e das Notas Explicativas. Isso permitiu, ap��s aplica����o do Teste de Wilcoxon, verificar em m��dia resultados maiores conforme a nova norma em rela����o �� norma tradicional – preconizando-se que persistir��o aumentos at�� a ado����o do full IFRS em 2010. Ap��s o exame de ajustes ao resultado, foi poss��vel relacionar certas inconsist��ncias entre 2007 e 2008 a impactos da crise financeira de 2008 nos ajustes “custos de transa����o na emiss��o de t��tulos” e “valor justo (marca����o a mercado) de instrumentos financeiros”.

CABBAGE GROWTH and PRODUCTION IN RELATION TO PLANT DENSITY and NITROGEN

At present, the Brazilian market prefers cabbage (Brassica oleracea var. capitata) of smaller size, which can be achieved by increasing population density; yet this management can alter the optimum rate of nitrogen (N), its second most required nutrient. This study was conducted in the Universidade Estadual Paulista, Jaboticabal, S��o Paulo, Brazil, from February to June 2004. The objective was to evaluate the effect of population density: 31 250 (DI) and 46 875 plants ha(-1) (D2) with 0, 100, 200 and 300 kg N ha-1 on the growth and production of cabbage Astrus. The experimental design consisted of randomized blocks with a 2 x 4 factorial arrangement and three replicates. Statistical analysis were a variance analysis (F test), the Tukey test for population density averages and polynomial regression for the N rates. In D1, an increase was recorded in the number of inner and outer leaves, dry matter of inner and outer leaves, the stem diameter at the insertion of the head, and the stem dry and fresh matter. The maximum size of the plant in D2 was 1.57 kg and was obtained with 300 kg N ha(-1), while in D1 it was 2.1 kg and was obtained with 244 kg N ha(-1). The optimal economic rate in 131 was 227.1 kg N ha(-1). The highest yield (72.7 t ha(-1)) was obtained with the highest N rate in D2. Smaller cabbage heads, commercially preferred, were obtained without the application of N, regardless of plant population.