Atualmente, as organizações enfrentam vários desafios, por exemplo, as suas transações organizacionais crescem em volume e complexidade e estão a viver em ambientes de negócios altamente regulamentados. Portanto, os mecanismos de controlo e monitorização são necessários para avaliar e...

Portuguese Abstract: A inexistência de um modelo padronizado para a apresentação das demonstrações financeiras dificulta sua análise por parte dos stakeholders, designadamente dos resultados financeiros, em virtude da flexibilidade existente na International Accounting Standards (ias) 1....

Portuguese Abstract: A qualidade da auditoria demonstra ser um tema bastante complexo e de difícil mensuração sobre o nível de qualidade das auditorias realizadas no mercado brasileiro. As empresas listadas na Bolsa de Valores são na maioria auditadas por empresas denominadas Big Foure...

The informational society is not innocuous for corporations and organizations. The assortment of allomorphic phenomenon that are taking place in corporations and on the implicit human resources management (i.e. persons) cannot set aside any indifference among entrepreneurs, workers or social...

The increasing degree of inter-dependency and integration of economy at a global scale motivated the globalization of scientific and technological knowledge from manufacturing, to the marketing and the strategic management of companies that act as protagonists of these processes. Globalization...

This paper discusses different ways to obtain military technology, examining: the autonomous development; the cooperative development in international governmental level; the cooperative development in international business; and technology transfer. For that, the article presents the demand for...

The aim of this study is to analyze the characteristics and dynamic performance of the Water Resources Sector Fund of the Ministry of Science and Technology (CT-Hidro/MCT) as a result of the partnership between the Ipea and the Brazil's MCT. Quantitative and qualitative aspects, as well as...

The study analyzes key reference documents on artificial intelligence (AI) published by ten BRICS member countries, with the objective of identifying their priorities for the development of this technology. The methodology is based on document analysis, supported by content analysis software,...

Brazil is a country with a maritime vocation, whose development is intrinsically associated with the sea. The Brazilian coast and jurisdictional waters' extension constitute a challenge on themselves to the national defense. The presence of fundamental potentialities for the country, such as...

National Defense requires adequately trained, prepared and equipped armed forces to perform in guaranteeing national interests and protect sovereignty. Regarding the issue of equipping - which is the main focus of the three forces' (Navy, Army, and Air Force) strategic programs - it is not...