SITE - Informações contábeis online

Trabalho apresentado no 31º SEURS - Seminário de Extensão Universitária da Região Sul, realizado em Florianópolis, SC, no período de 04 a 07 de agosto de 2013 - Universidade Federal de Santa Catarina.A contabilidade é uma importante ferramenta no gerenciamento de negócios e para que ela consiga acompanhar o ritmo do mercado é necessário que esteja em ininterrupta melhoria. Por este motivo pode-se afirmar que a contabilidade está em constante evolução passando por períodos de amplas mudanças. Diariamente são emitidas informações que interferem diretamente no ensino da contabilidade e na atividade profissional. Estas informações têm diversas origens podendo ser do Ministério da Educação, do Conselho Federal de Contabilidade, dos Conselhos Regionais de Contabilidade, do Comitê de Pronunciamentos Contábeis, das instituições de Classe e das entidades que gerenciam as ações econômicas e de procedimentos das empresas como a Comissão de Valores Mobiliários, entre outros. Ocorre que, a quantidade de informações, assim como as diversas origens geram dificuldades ao usuário por não estarem, as principais, concentradas em um único lugar, ou pela falta de confiabilidade quando concentradas. Na perspectiva de alimentar um ambiente virtual com informações da área contábil, este projeto tem como principal objetivo proporcionar uma fonte confiável e centralizada onde os profissionais, acadêmicos e docentes da área contábil, assim como os empresários e funcionários das empresas possam ter acesso as principais legislações, procedimentos contábeis e informações administrativas, econômicas e educacionais para o desenvolvimento de suas atividades profissionais, acadêmicas ou simplesmente como fonte de informação. Para disponibilizar as informações mencionadas, utilizou-se o site www.sabercontabil.pro.br

Unfair exemption clauses: an economic analysis

The author analyses firstly, whether there is an economic justification for legislative measures conferring upon the court a power to invalidate contract terms found to be unfair , unconscionable , inequitable or unreasonable . Secondly, the author considers whether it is possible to develop economic criteria for determining whether a given standard-form clause is unconscionable or unreasonable . (Editor’s abstract.

Toward a Common Law of Europe?

Professor Hein D. Kotz discusses and analyzes the process of Europeanizing law. He calls for encouraging a common European legal culture, developing a common European legal literature, and creating European law schools. Runtime: 01:06:3

Toward a Common Law of Europe?

Professor Hein D. Kotz discusses and analyzes the process of Europeanizing law. He calls for encouraging a common European legal culture, developing a common European legal literature, and creating European law schools. Runtime: 01:06:3

Construct and Predictive Validity of Three Measures of Intention to Quit Smoking: Findings From the International Tobacco Control (ITC) Netherlands Survey

INTRODUCTION: The aim of the study was to compare the construct validity and the predictive validity of three instruments to measure intention to quit smoking: a Stages of Change measure, the Motivation To Stop Scale (MTSS) and a Likert scale. We used the Theory of Planned Behaviour as theoretical framework. METHODS: We used data from the International Tobacco Control (ITC) Netherlands Survey. We included smokers who participated in three consecutive survey waves (n=980). We measured attitude, subjective norm, and perceived behavioural control in 2012, intention to quit with three instruments in 2013, and having made a quit attempt in the last year in 2014. We conducted Structural Equation Modelling with three models for the instruments of intention separately, and with one model that included the three instruments simultaneously. RESULTS: All three instruments of intention were significantly and positively related to attitude and perceived behavioural control but none was related to subjective norm. All three instruments were significantly and positively related to making a quit attempt. The relation of the Likert scale with making a quit attempt (β=0.38) was somewhat stronger than that of the Stages of Change measure (β=0.35) and the MTSS (β=0.22). When entering the three instruments together into one model, only the Likert scale was significantly related to making a quit attempt. CONCLUSIONS: All three instruments showed reasonable construct validity and comparable predictive validity. Under the studied conditions, the Likert scale performed slightly better than the Stages of Change measure and the MTSS. IMPLICATIONS: An assessment of the Stages of Change, the Motivation To Stop Scale (MTSS) and a Likert scale showed comparable predictive and construct validity as measures for intention to quit smoking. All three instruments can be used in future research; however, under the studied theoretical framework, i.e. the Theory of Planned Behaviour, the Likert scale performed slightly better than the other two instruments

Inequality and growth: Marxian and post-Keynesian/Kaleckian perspectives on distribution and growth regimes before and after the Great Recession

The re-distribution of income from labour to capital, from workers to top-managers, and from low income households to the rich has been an important feature of financedominated capitalism since the early 1980s. After the Great Financial Crisis and the Great Recession in 2007-9, the recovery has been sluggish so far, and this has given rise to a renewed discussion about stagnation tendencies in capitalist economies. In orthodox approaches income distribution only has a restricted role to play, if at all, but the interaction between distribution and growth is at the centre of Marxian and post-Keynesian/Kaleckian approaches when it comes to explaining medium- to long-run trends of economic growth - and stagnation. In this contribution we will thus provide Marxian and Kaleckian assessments of the distribution and growth regimes under finance-dominated capitalism, both before and after the recent crisis. Finally, we also sketch an interpretation of stagnation tendencies in a demand-led endogenous growth model with Kaleckian, Kaldorian and Marxian features