Papers by Ismael Luiz Santos
The objective of the present study is to analyze capital budgeting practices in supermarket compa... more The objective of the present study is to analyze capital budgeting practices in supermarket companies in the State of Santa Catarina Brazil. The study was carried out through the application of questionnaires in 19 large supermarkets in Santa Catarina. The results show that companies adopt different methods for evaluating investments, but often use the Net Present Value and the Accounting Return Rate and Scenario Analysis. It is concluded that managers usually use different methodologies in the preparation of capital budget, but still need adequate information systems to manage the budget. Palavras-chave: Budget. Capital Budgeting. Supermarkets. Brazil. ESTUDO SOBRE PRÁTICAS DE ORÇAMENTO DE CAPITAL ADOTADAS POR SUPERMERCADOS NO ESTADO DE SANTA CATARINA/BRASIL Abstract O objetivo do presente estudo é analisar as práticas de orçamento de capital em empresas supermercadistas do Estado de Santa Catarina Brasil. Realizou-se o estudo por meio da aplicação deO objetivo do presente estudo é...
Anais Do Congresso Brasileiro De Custos Abc, 2014
Revista Brasileira de Casos de Ensino em Administração, 2015
The Center for Public Integrity is a nonprofit, non-partisan research organization that studies p... more The Center for Public Integrity is a nonprofit, non-partisan research organization that studies public policy issues and their effect on the United States and the international community. 1 The Center's analysis spans the local, national, and international sphere with one central goal: to serve as an honest broker of information that inspires citizens to hold government accountable at all levels. Since its founding in 1989, the nonprofit, non-partisan center has released more than 275 investigative reports and has been repeatedly honored by its peer organizations for its public service journalism. We do not take funding from governments, corporations, unions, or anonymous donors, but we rely instead on foundation grants and support from our citizen members. The Center has been called a "watchdog in the corridors of power." It has been called a "model for a new generation" of news. It has also been called the "Left of Center for Public Integrity." But let me share this little-known fact: The Center broke the "Lincoln Bedroom" story in 1996. You know, the one in which President Clinton sort of auctioned off stays in the White House to the bidder with the most campaign cash for him. The Center' s newsletter published a profile of seventy-five high-profile big-time Democratic fund-raisers and donors who * This is a revised version of the remarks delivered at the
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Papers by Ismael Luiz Santos