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...

In developing economies the purchase of a new machine by the firm can be a way of introducing a new product or processes. Under such considerations, this paper searches to measure the assumption of innovation via machine embodied technology, by verifying its impacts over the firm's productivity....

This article describes the characteristics of the Brazilian financial support for research on renewable energy within the Innovation Sector Funds, managed by the Ministério da Ciência, Tecnologia e Inovação (MCTI). The main objective of this paper is to identify the profile of this support...

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...

In this work, it is pointed out that the demand scenario of military means have been suffering from the influence of electronics, such as in the case of basic technology. In this context, there are four ways to make contemporary war: robotics, automation, systemic and cybernetics. It is shown...

The aim of this work is to discuss the evolution of the science, technology, and innovation (ST&I) policies in Brazil using the aggregate indicators of research and development (R&D) expenditures and of scientific and technological production. The literature review supports the proposition that...

Population growth and greater social pressure in relation to sustainability will require greater agricultural production with less environmental impact. This research aims to evaluate the process of technological innovation and integrated systems of sustainable production. The multi-case study...

The purpose of this work is the exploration of statistical methods and evaluation criteria of relational technology diversification of technical-scientific services provided by the infrastructure of Brazilian scientific and technological research. The technical and scientific services of a...