1,721,608 research outputs found
Analise dinâmica de capital de giro e insolvência: uma classificação das empresas brasileiras de capital aberto
Get PDFArtigoO presente estudo tem como objetivo analisar quais os tipos de estruturas
patrimoniais de capital de giro e insolvência predominam entre as empresas brasileiras de
capital aberto. Para tanto, utilizou-se o modelo de Fleuriet para análise de capital de giro e
os modelos de Elizabetsky (1976), Kanitz (1978), Matias (1978), Altman (1979) e Pereira
(1982) para insolvência. Desse modo, foram selecionadas empresas de capital aberto
listadas na Brasil, Bolsa, Balcão (B3), no período de 2008 a 2018, excluindo-se as empresas
do setor financeiro, bem como, as empresas que não tinham informações suficientes em
pelo menos um ano do período selecionado. As informações foram extraídas do banco de
dados do Economática®, tabuladas e tradas em planilhas eletrônicas. Os resultados
demonstraram que a maioria das empresas selecionadas estão enquadradas, de acordo
com o modelo dinâmico de Fleuriet, na estrutura “D” ou “E”, ou seja, péssima ou muito ruim,
quanto a análise de insolvência, os achados evidenciam variabilidade entre os modelos
aplicados, pois cada modelo se baseia em métodos diferentes para prever a insolvência de
uma empresa.Trabalho não financiado por agência de fomento, ou autofinanciad
Aplicação de metodologia de identificação da necessidade de capital de giro: o caso de uma empresa de comercialização de derivados do petróleo
Get PDFTCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisEm meio a tantos desafios econômicos é fundamental que os gestores possam ter o respaldo de informações financeiras e operacionais das empresas que administram. A necessidade de capital de giro é um instrumento estratégico para a tomada de decisão. Torna o administrador ciente de quanto é necessário para manter sua atividade em operação. Além disso, remete-o a analisar o seu ciclo operacional assim como o ciclo de caixa, tendo a percepção de qual processo pode ser mais adequado As suas pretensões e possibilidades. Baseando-se nisso, houve o interesse de estudar uma empresa que comercializa derivados de petróleo, entre eles, óleo diesel. A revenda do óleo diesel está inserida em um delicado contexto, sofre influencias de fatores macro-econômicos assim como pressão de fornecedores, clientes e concorrentes. Para aprimorar o controle administrativo-financeiro da empresa, neste setor, analisa-se a sua dinâmica operacional-financeira e faz-se o levantamento da necessidade de capital de giro, sob duas situações: pagando valor integral ao fornecedor à vista; pagando valor integral ao fornecedor a prazo. Apresenta-se também, o ciclo operacional e o ciclo financeiro nas respectivas condições. Tais informações capacitam o gestor a decidir qual o que mais lhe convém, dentro das expectativas de equilíbrio financeiro. Para a concretização dos objetivos, fundiu-se o conhecimento teórico de ciclo operacional, prazos médios, ciclo financeiro, capital de giro e necessidade de capital de giro com observações da realidade prática da empresa
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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