Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16

Purpose: This article then aims to ascertain the level of accounting disclosure required under the IFRS 16 in publicly traded companies in B3, more precisely in the non-cyclical consumer segment. Methodology: With a qualitative method, an analysis is made of the information provided in the financial statements of the target companies of the study on leasing operations. Results: It is concluded that, until now, the vast majority of companies have not yet adapted to the level of disclosure exposed in the new technical standard, disclosing little more than half of the items arranged, generating a concern for the lack of information that may be key, with room for improvement in this regard. Contributions of the Study: The results of the present study contribute to the understanding of the application of accounting disclosure on leasing operations in Brazil, in light of the recent entry of the new regulation that brought new items for disclosure compared to the previous standard

Avaliação do nível de disclosure de arrendamentos mercantis nas demonstrações contábeis de empresas de consumo não-cíclico: um estudo sob a luz do novo IFRS 16

Objetivo: O presente artigo então tem como objetivo averiguar o nível de disclosure contábil demandado de acordo com o IFRS16 nas empresas de capital aberto na B3, mais precisamente no segmento de consumo não-cíclico. Metodologia: Com método qualitativo, se faz a análise das informações dispostas nas demonstrações contábeis das empresas alvo do estudo sobre as operações de leasing. Resultados: Conclui-se que até o momento, a grande maioria das empresas ainda não se adequaram ao nível de divulgação exposto na nova norma técnica, divulgando pouco mais do que a metade dos itens dispostos, havendo a possibilidade de melhoria da conformidade. Contribuições do Estudo: Os resultados do presente estudo contribuem para entendimento da aplicação da evidenciação contábil sobre operações de leasing no Brasil, à luz da recente entrada da nova regulação que trouxe novos itens para divulgação se comparado com a norma anterior

On the correlation between electronic intramolecular delocalization and Au-S bonding strength of ruthenium tetraammine SAMs

Trans-[Ru(L)(NH3)4(L’)](PF6)n type complexes, where L = 4-cyanopyridine (CNpy), NCS-, CN-, and L’ = CNpy, 1,4-dithiane (1,4-dt), 4-mercaptopyridine (pyS) and thionicotinamide (tna), were synthesized and characterized. SAMs on gold of the complexes containing sulfur were studied by reductive desorption and SERS spectroscopy. Depending on the nature of L’, the withdrawing capability of the CNpy ligand is strong enough to partially oxidize the ruthenium atom and, as a consequence, delocalize the s electronic density from the trans located ligand. The reductive desorption results showed that the stability of the SAMs is directly related to this effect

Biochar Derived from Water Hyacinth Biomass Chemically Activated for Dye Removal in Aqueous Solution

Rapid industrial development has led to the use of numerous dyes responsible for significant water pollution worldwide. Adsorbents have been developed to treat these waters, mainly in the form of activated biochar, which has several advantages, one of which is its good surface characteristics, such as high surface area and pore volume. The objective of the investigation was to analyze the efficiency of removing the methylene blue model dye in aqueous solutions through the adsorption process using biochar chemically activated from the leaf and stem of water hyacinth (Eichhornio crassipes) as a bioadsorbent. This study carbonized the stem and leaf containing zinc chloride at 600 °C. The materials were characterized by different techniques and were tested for their ability to adsorb methylene blue. The activated stem and leaf biochars removed approximately 285.71 and 322.58 mg g−1 of the dye, respectively, indicating that the adsorption is more significant in the leaf. Pseudo-second-order kinetics was the most suitable model to describe dye adsorption on biochars, and the experimental isotherm data fit the Langmuir model. It is concluded that the application of activated water hyacinth biochar is a renewable resource with the potential for effluent treatmentCoordination Support in Higher Education (CAPES) UFPI-IFPI 45-2018National Council for Scientific and Technological Development (CNPq) UFPI-IFPI 45-2018Foundation of Support to Research of Piauí (FAPEPI) UFPI-IFPI 45-201