999 resultados para NOMBRAMIENTOS PARA CARGOS
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Incluye Bibliografía
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em História - FCHS
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Pós-graduação em História - FCHS
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Enfermagem (mestrado profissional) - FMB
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La presente edición del Boletín FAL reúne informaciones relacionadas con la puesta en marcha del Código de Protección de Buques e Instalaciones Portuarias (PBIP) de la OMI, en países de América Latina y el Caribe, un año después de su entrada en vigor, ocurrida el 1 de julio de 2004. La información aquí presentada se relaciona con los cargos de seguridad asociados a las medidas de protección, en todo el mundo y en América Latina, como así también un análisis del cumplimiento de las medidas en un grupo de países del cono sur de la Región.
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The objective of this work was to identify a possible relation between corporate governance, through the structure of the boards of directors and the levels of earnings management of Brazilian public companies. The study is characterized as a descriptive, of a hypothetical-deductive nature, with quantitative approach guided by the estimation model proposed by Kang and Sivaramakrishnan (1995). The sample was comprised by 56 companies, analyzed in the period from 2011 to 2014. The information on the companies were extracted from Economatica databank. For the data analysis, we used multivariate techniques, such as Pearson correlation and panel data in POLS, Fixed Effects and Random Effects approaches. Furthermore, we applied the mean comparison test ANOVA. The results obtained show that, generally, the organizations tend to follow the profile of boards of directors recommended by the codes of corporative governance. However, the characteristics of the composition of the board, regarding its size and the duality of positions that are not yet sufficient to be considered capable of inhibiting the discretionary practice of the studied companies. Relative the control variables, only size and return on equity presented no significant relation with result management. It is important to highlight that literature point many factors that explain the different impacts caused by the formation of the administration board in different regions or countries. Among the factors pointed, we highlight the legal system of the country, the economic and political development, the importance of the capital market, and the level of accounting education.
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La presente guía busca apoyar a los países de la región en la identificación y caracterización de los instrumentos económicos, principalmente fiscales, utilizados en la gestión ambiental y de los recursos naturales. Mediante su aplicación se procura contar con información sistematizada de impuestos, cargos, tarifas, subsidios, sistemas de depósito-reembolso, sistemas de permisos transables y enfoques voluntarios que apoyan la gestión ambiental..