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31.
32.
Lúcia Lima Rodrigues Paulo Schmidt José Luiz dos Santos 《Research in Accounting Regulation》2012,24(1):15-24
Despite the increasing importance of Brazil, there has been little documentation of how accounting developed and about the significant formative influences involved. This paper explores the significant influences on Brazilian accounting and the path to the adoption of International Financial Reporting Standards (IFRS). Several important influences are emphasized: the equity theory of the Italian school of accounting in the early 20th century; the birth of the Brazilian accounting profession in 1931 and the certified accountants association in 1946; the impact of US trade and American accounting in the 1950s; and the high rates of inflation that occurred from the beginning of the 1960s. Modern Brazilian accounting had its beginning in the 1970s with the development of the stock market, the reforms of the financial system, and the decrease of tax influences on accounting. The globalization process and the need for Brazilian accounting to converge with international accounting led to the decision to adopt IFRS in 2007. 相似文献
33.
The purpose of this study was to assess additionality and the practice of estimating the cost of equity capital in 70 renewable energy projects in Brazil. Forty projects demonstrated additionality by means of financial analysis. No strong or clear relationships were found between project characteristics and the financial method used to demonstrate additionality. Among projects that used financial analysis, the evaluation often employed the risk-free rate. Failure to add any risk premium to projects of this nature suggests a certain analytical carelessness, perhaps induced by the innovative or experimental nature of these projects. 相似文献
34.
This work focuses on developing a forecasting model for the water inflow at an hydroelectric plant’s reservoir for operations planning. The planning horizon is 5 years in monthly steps. Due to the complex behavior of the monthly inflow time series we use a Bayesian dynamic linear model that incorporates seasonal and autoregressive components. We also use climate variables like monthly precipitation, El Niño and other indices as predictor variables when relevant. The Brazilian power system has 140 hydroelectric plants. Based on geographical considerations, these plants are collated by basin and classified into 15 groups that correspond to the major river basins, in order to reduce the dimension of the problem. The model is then tested for these 15 groups. Each group will have a different forecasting model that can best describe its unique seasonality and characteristics. The results show that the forecasting approach taken in this paper produces substantially better predictions than the current model adopted in Brazil (see Maceira & Damazio, 2006), leading to superior operations planning. 相似文献
35.
We examine the relationship between the US current account deficit, the international value of the dollar, and the dollar reserves of foreign central banks. The declining dollar could benefit US savers at the expense of foreign investors in the USA. 相似文献
36.
Rafael S. M. Ribeiro John S. L. McCombie Gilberto Tadeu Lima 《Review of Political Economy》2016,28(4):545-565
This article develops a formal model that accounts for the net effect of an exchange rate devaluation on the long-term balance-of-payments constrained growth rate. Such a model investigates how a currency devaluation impacts on the home country non-price competitiveness via changes in income distribution and the rate of technological innovation. The model is built upon two plausible hypotheses. First, it is assumed that the rate of technological innovation is directly related to the income elasticity of demand for exports and inversely related to the income elasticity of demand for imports. Second, it is assumed that a redistribution of income between labor and capital has an ambiguous direct impact on the income elasticities ratio. The model shows that the net impact of a currency devaluation on growth can go either way depending on the institutional framework of the economy. 相似文献
37.
This study uses detailed longitudinal matched employer–employee data to examine the impact of entrepreneurial experience on job assignments, careers, and wages. The results suggest that there are significant differences in career mobility between former business owners and workers who were always wage employees. Former business owners enter firms at higher job levels and progress faster up the hierarchy than wage employees without entrepreneurial experience. The majority of the former business owners find jobs in small firms. The return to business ownership experience is lower than the return to wage employee experience, thus suggesting that the labor market imposes a penalty for business ownership experience. 相似文献
38.
This paper develops a novel forecasting method that minimizes the effects of weak predictors and estimation errors on the accuracy of equity premium forecasts. The proposed method is based on an averaging scheme applied to quantiles conditional on predictors selected by LASSO. The resulting forecasts outperform the historical average, and other existing models, by statistically and economically meaningful margins. Copyright © 2016 John Wiley & Sons, Ltd. 相似文献
39.
Ruben Costa Celson Lima 《International Journal of Intelligent Systems in Accounting, Finance & Management》2015,22(1):29-64
This paper introduces a novel conceptual framework to support the creation of knowledge representations based on enriched semantic vectors, using the classical vector space model approach extended with ontological support. This work is focused on collaborative engineering projects where knowledge plays a key role in the process. Collaboration is the arena, engineering projects are the target and knowledge is the currency used to provide harmony into the arena since it can potentially support innovation and, hence, a successful collaboration. The test bed for the assessment of the approach comes from the Building and Construction sector, which is challenged with significant problems for exchanging, sharing and integrating information among actors. Semantic gaps or lack of meaning definition at the conceptual and technical levels, for example, are problems fundamentally originated through the employment of representations to map the ‘world’ into models in an endeavour to anticipate other actors’ views, vocabulary and even motivations. One of the primary research challenges addressed in this work relates to the process of formalization and representation of document contents, where most existing approaches are limited and only take into account the explicit, word-based information in the document. The research described in this paper explores how traditional knowledge representations can be enriched through incorporation of implicit information derived from the complex relationships (semantic associations) modelled by domain ontologies with the addition of information presented in documents, by providing a baseline for facilitating knowledge interpretation and sharing between humans and machines. Preliminary results were collected using a clustering algorithm for document classification, which indicates that the proposed approach does improve the precision and recall of classifications. Future work and open issues are also discussed. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献
40.
This study uses a longitudinal matched employer–employee database to examine how ex-entrepreneurs’ levels of general and specific
human capital influence their likelihood of re-entering entrepreneurship over time, in a different firm, thereby becoming
serial entrepreneurs. The results reveal a negative effect of general human capital on the hazard of becoming a serial entrepreneur;
the impact of entrepreneurial-specific human capital on the hazard of re-entering entrepreneurship is in general positive.
This research provides a dynamic approach to serial entrepreneurship revealing that specific types of human capital play distinct
roles on individuals’ entrepreneurial behavior. 相似文献