11,177 research outputs found
I Remember column in which author Eva LaPlante writes of her visits to sites a
No full textI Remember column in which author Eva LaPlante writes of her visits to sites associated with E. B. White and his book Charlotte\u27s Web
O EVA/MVA na análise de desempenho das empresas de agribusiness sucro-alcooleiro
No full textDissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção.Uma empresa apenas cria valor se o retorno sobre seu capital for maior do que o custo envolvido ou do que a taxa de ganho que os investidores poderiam auferir no caso de investirem em outros empreendimentos com o mesmo risco. A análise do resultado econômico das empresas permite verificar se, ao final, elas criaram (ou destruíram) valor. Portanto, a performance das empresas é avaliada sob os conceitos de criação de valor ao acionista, EVA e MVA - sistemas de mensuração financeira que possibilitam analisar o resultado, os recursos aplicados e a estrutura de capitais. Neste trabalho foram analisados os balanços e as demonstrações contábeis de 246 empresas brasileiras do setor sucro-alcooleiro nos anos de 1997 a 2001. Trata-se de um trabalho inédito, que demonstrou a criação de valor nessas empresas através das teorias de Finanças e de Contabilidade. Após a análise da criação de riqueza dessas empresas, pelos parâmetros EVA e MVA, pode-se rever a administração do valor com fulcro na perpetuidade do empreendimento. Embora a pesquisa tenha apontado uma destruição de valor no agronegócios sucro-alcooleiro naquele período ela reflete também uma vigorosa recuperação deste setor, motivo de orgulho para o Brasil
Análise da relação entre o EVA, o MVA e outros indicadores de desempenho das empresas da BM&FBovespa no período de 2000 a 2010
No full textDissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio Econômico, Programa de Pós-Graduação em Contabilidade, Florianópolis, 2012Este estudo tem por objetivo evidenciar a relação entre o EVA, o MVA e outros indicadores de desempenho das empresas listadas na BM&FBovespa no período de 2000 a 2010. A pesquisa se justifica pela relevância da mensuração do desempenho empresarial e da necessidade de informações que evidenciem a geração de valores aos acionistas, nesse sentido, na literatura o EVA e o MVA se destacam como possibilidade para medir a geração de riquezas aos investidores e a valorização das ações. O estudo tem como amostra 196 empresas listadas na BM&FBovespa, com dados do período de 2000 a 2010 disponíveis na base do Economática®. De posse dos dados foi utilizado uma estimativa econométrica de painel dinâmico, no qual acompanhou-se ao longo do tempo 196 empresas durante dez períodos. Para analisar a relação entre as variáveis explicativas com o MVA utilizou-se o estimador GMM de Arellano e Bond (1991) e do teste de causalidade de Granger para evidenciar estatísticamente o sentido de causa entre as variáveis estudadas. Os resultados alcançados permitem-nos identificar a relação entre o desempenho do EVA com o MVA das empresas. Bem como, testou-se se há relação de causalidade entre as variáveis, sendo possível constatar que EVA é Granger-causa de MVA sendo uma relação bidirecional. A análise relacionou o desempenho do LPA, ROE, ROA e VM com o MVA das empresas da amostra. Os resultados evidenciaram que há relação entre as variáveis LPA e VM com o MVA das empresas. No entanto não foi possível confirmar a relação entre ROA e ROE com o MVA das empresas da amostra por meio da análise de dados em painel conforme o Modelo de Arellano e Bond (1991) e os resultados obtidos pela estatística F. Os resultados confirmam a base teórica da eficiência do EVA e do MVA como medidas de apoio ao processo de gestão, na identificação da geração ou destruição de riquezas para os acionistas, servindo como indicativos preditivos para a análise do desempenho empresarial.Abstract : This study aims to analyze the relationship between EVA, MVA and other performance measures of companies listed on the BM&FBovespa in the period from 2000 to 2010. The research is justified by the importance of performance measurement and the need for business information showing the generation of shareholder value, in this sense, literature EVA and MVA stands out as a possibility to measure the generation of wealth for investors and the valuation of shares . The study has a sample size of 196 companies listed on the BM&FBovespa, with data for the period 2000 to 2010 on the basis of available Economática®. In possession of data was used an econometric estimate of dynamic panel, which is followed over time companies 196 for ten periods. To analyze the relationship between the explanatory variables with the MVA used the GMM estimator of Arellano and Bond (1991) and Granger causality test to statistically demonstrate the meaning of cause between variables. The results allow us to identify the relationship between the performance of EVA with MVA companies. As well, we tested whether there is a causal link between the variables, and can see that EVA is Granger-cause of MVA is a bidirectional relationship. The analysis related the performance of LPA, ROE, ROA and VM with the MVA of the sample companies. The results showed that there is a relationship between variables LPA and VM with MVA companies. However it was not possible to confirm the relationship between ROA and ROE with the MVA of the sample by analyzing panel data model as the Arellano and Bond (1991) and the results obtained by the statistic F. The results confirm the theoretical efficiency of EVA and MVA as measures to support the management process, the identification of the generation or destruction of wealth for shareholders, serving as indicative predictive analysis of business performance
Fashion Culture: Fashion in the Social Media Era
No full textOn Tuesday, November 16, Eva Chen, head of fashion partnerships at Instagram, showed how Instagram became critical fashion marketing channel, especially popular among professionals in the fashion industry
Eva Murray, author of Well Out to Sea , has been a resident of Matinicus Island
No full textEva Murray, author of Well Out to Sea , has been a resident of Matinicus Island since she moved there to teach at the island\u27s one-room schoolhouse in 1987. She discusses the differences between writing from an island and writing about an island as well as her efforts to dispel some stereotypes and myths about Matinicus through her writing
Plagiodera sublaevis chen 1934
No full textRemarks on Plagiodera sublaevisCHEN, 1934 P. sublaevis belongs to the species group characterized by a “fibula” shaped spermatheca and large eyes. The male type specimen, conserved in ZMHU, is not labelled “ sublaevis ” but “ laevipennis ”. The handwriting on the label of the specimen is that of S.H. CHEN, and the locality label says “Sawai”, which is the locality mentioned in the original description of the species. Last but not least the description made by CHEN corresponds perfectly to this specimen. Thus, we suggest that CHEN had a change of mind concerning the name of the new species, but did not change the label on the type specimen from “ laevipennis ” to “ sublaevis ”. This specimen has the eyes very large and very close together on the frons. Fig. 63 shows the median lobe of the aedeagus. The coloration is Chrome orange on the head and thorax, while the elytra and the ventral parts are ferrugineous with darker shading at the sides. The elytral punctures are very fine and scarce. The examined specimen identical is in all characters to P. samoana MAULIK, 1929. The type series of P. samoana is deposited in BMNH and has been studied by one of the authors (M.D.). Thus we propose a new synonymy: Plagiodera sublaevis CHEN, 1934 = P. samoana MAULIK, 1929 n. syn.Published as part of Eva Sprecher- Uebersax & Mauro Daccordi, 2016, Notes on the species of Plagiodera CHEVROLAT, 1836 of the Australian, Oceanic and Oriental regions, with a description of P. hiekei n. sp. (Coleoptera, Chrysomelidae), pp. 373-385 in Entomologische Blätter und Coleoptera 112 (1) on page 376, DOI: 10.5281/zenodo.309595
Economic Value Added --- A General Perspective
No full textThis paper explains the concept of Economic Value Added (EVA) that is gaining popularity in India. The paper examines whether EVA is a superior performance measure both for corporate reporting and for internal governance. It relied on empirical studies in U.S.A. and other advance economies. It concluded that though EVA does not provide additional information to investors, it can be adapted as a corporate philosophy for motivating and educating employees to differentiate between value creating and value destructing activities. This would lead to direct all efforts in creating shareholder value. The paper brings to attention the dangerous trend of reporting EVA casually that might mislead investors.Economic Value Added, Corporate Performace
Stiffness of an EVA glove: objective evaluation and testing procedures
No full textHand fatigue is one of the major problems of astronauts during Extravehicular Activity (EVA), due to the stiffness of the space suit, in particular of the glove. In order to evaluate the stiffness of EVA gloves, different methods have been proposed in the past, mainly focused on the effects of wearing an EVA glove on hand performance when executing test protocols. In this paper, an objective method for the evaluation of the stiffness of EVA gloves is proposed, by means of a tendon-actuated finger probe. The finger probe is equipped with accelerometers, to measure the angles of its phalanges. These are actuated by applying different torques using the finger probe tendons. The EVA glove is tested in both pressurized and non pressurized conditions, thanks to a hypobaric glove box. An Orlan-DM EVA glove is tested and stiffness results are presented. This setup can be used for different kinds of gloves, not necessarily for EVA application, and allows direct, numerical measurement of their stiffnes
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