Voluntary Demand For Internal And External Auditing

definido como “a capacidade de satisfazer as necessidades presentes da humanidade sem comprometer a possibilidade de as gerações futuras satisfazerem suas próprias necessidades”3. Brundtland, G. H. Our Common Future. The World Commission for Environment and Development. UK, Oxford University Press, 1988. 3 14 INTRO D U ÇÃO A partir da premissa básica de equilíbrio entre os fatores ambientais, sociais e econômicos e da solidariedade entre gerações, novos paradigmas de…

Going Backwards: Reverse Logistics Trends and Practices Going Backwards: Reverse Logistics Trends and Practices University of Nevada, Reno Center for Logistics Management Dr. Dale S. Rogers Dr. Ronald S. Tibben-Lembke © 1998, Reverse Logistics Executive Council Contents in Brief CHAPTER 1: SIZE AND IMPORTANCE OF REVERSE LOGISTICS CHAPTER 2: MANAGING RETURNS CHAPTER 3: DISPOSITION AND THE SECONDARY MARKET CHAPTER 4: REVERSE LOGISTICS AND THE ENVIRONMENT CHAPTER 5:…

perspective MSc Tourism and International Development University of Brighton School of Service Management September 2010 Regiane Caldeira Student number 09840363/1 Sustainable tourism development in Jalapão-Brazil: a stakeholders’ perspective Abstract Tourism development used to be mainly focused in the economic approach (Gertz, 1986), which emphasizes a tourism first attitude (Burns, 1999). Nowadays, the perception of how tourism should be developed is changing, and most of…

portanto, são grandezas não auditadas. Este relatório está atualizado até a presente data e a Natura não se obriga a atualizá-lo mediante novas informações e/ou acontecimentos futuros. Glossário EBITDA - Earnings Before Interest, Taxes, Depreciation and Amortization - LAJIDA - Lucro antes de Juros, Impostos, Depreciação e Amortização Stakeholders - partes interessadas como acionistas, donos, colaboradores, fornecedores, governos, etc. Sarbanes Oxley - lei norte americana que visa…

December 31, 2009 and 2008 Prepared in Conformity with International Financial Reporting Standards - IFRS and Independent Auditors’ Report Deloitte Touche Tohmatsu Auditores Independentes timbrado Deloitte Touche Tohmatsu Rua José Guerra, 127 04719-030 - São Paulo - SP Brasil Tel.: +55 (11) 5186-1000 Fax: +55 (11) 5181-2911 www.deloitte.com.br (Convenience Translation into English from the Original Previously Issued in Portuguese) INDEPENDENT AUDITORS’ REPORT To the…

the incentive alignment mechanisms and the monitoring control of financial reporting of Brazilian public companies. Based on the Agency Theory, specifically on Fama and Jensen’s (1983a) hypothesis, conjectured that the alignment mechanisms and monitoring act in a complementary way on the restriction of the discretionary management behavior. To test this proposition, formulated a system of hypothesis which tested the effect of this mechanisms in both isolated and united in relation…

ACELERADO GAZEDA - OFFICE OF ACCELERATED DEVELOPMENT ECONOMIC AREAS IPEX - INSTITUTO PARA A PROMOÇÃO DE EXPORTAÇÕES IPEX - INSTITUTE FOR THE PROMOTION OF EXPORTS ÍNDICE CONTENTS IV. TERRA E TURISMO LAND AND TOURISM 49 V. IMOBILIÁRIO E CONSTRUÇÃO REAL ESTATE AND CONSTRUCTION 61 VI. PROPRIEDADE INTELECTUAL INTELLECTUAL PROPERTY VII. VIII. IX. SISTEMA FISCAL TAX SYSTEM 73 CONTRATAÇÃO PÚBLICA PUBLIC PROCUREMENT 81 PARCERIAS…

Identification A Diverse Group Overview of the Guidelines 2. Identification Assessment and Identification Observation Parent/Guardian Referral Peer Referral Self Referral Referral by Others Identification by Psychologists Teacher Referral General Checklist for Identifying Exceptionally Able Students Across the Curriculm Subject-Specific Checklists School-Wide Identification Processes 3. Profiles of exceptionally able students Social and Emotional Issues in the Development of…

práticas, interação. xii ABSTRACT CAPPARELLI, H.F. Environmental Management System and Cleaner Production: Analysis of practices and systems interaction. 2010. 234p. Master’s dissertation presented to the School of Engineering of São Carlos, University of São Paulo, São Carlos, 2010. The growth of industrial activity, with consequent generation of higher amount of pollutants, coupled with increased demands from society for a suitable environment for quality of life motivated the…

with this book and it has benefited from their comments and their suggestions. Even when we did not follow their advice on a particular point, we were forced to think about how we could do a better job of explaining the issue. These individuals are not responsible for any remaining errors – we are. Junichi Imai provided excellent technical assistance throughout the project. Darko Lakota and Sahar Kfir read earlier drafts and made many thoughtful suggestions. Peter Christoffersen and…