Rir é o melhor remédio

Esquilos. Mais aqui

Votando com os pés

O presente trabalho se propôs a comprovar a validade da hipótese formulada por Tiebout (1956) para o caso dos municípios brasileiros de que os consumidores eleitores votam com os pés, migrando para aquelas localidades onde suas demandas são mais bem atendidas. Mediante o cálculo da regressão da população em 2010 contra a despesa em bens públicos, por Mínimos Quadrados Ordinários foi possível constatar uma relação positiva entre a melhor oferta de bens públicos e um aumento na população dos municípios que tivessem um aumento nas despesas. Sugerindo assim que para o período de 2000 a 2010, a população dos municípios brasileiros teria se comportado de acordo com o mecanismo de votação com os pés.

Sofia Laura Amorin Criado e Christian Michael Lehmann. Os brasileiros votam com os pés? Um teste empírico da Hipótese de Tiebout nos Municípios Brasileiros no período 2000-2010.

Links

Pressão reduz imposto de refrigerante no México (em Espanhol)

O Spam que você recebe está relacionado com sua renda (gráfico)

Diferença de desempenho, gênero e jovens advogados (em Inglês)

Desmantelamento das profissões universitárias tradicionais

InBev e a economia com tributos (em Inglês)

Um modo de conseguir cópia de artigos (usando #icanhazpdf)

A loucura do sistema de aposentadoria brasileiro sob a ótica de um estrangeiro (efeito viagra incluído)

Rir é o melhor remédio

Você realmente é um contador quando:

Chama seu filho de despesa dedutível

Não tem ideia que CFC também é a mesma coisa que autoescola

Quando você está dormindo, conta carneirinhos usando o PEPS

Se a conta do restaurante chegou, imediatamente você tira sua calculadora para fazer o rateio

Se você está almoçando com a Paola Oliveira e a conta chegou, imediatamente você tira sua calculadora para fazer o rateio

Você gostaria de ter um filho chamado Lucca (ou Sérgio ou Antônio ou Eliseu ou ...)

Assiste Narcos para saber como trabalhava o contador de Escobar

Assiste Breaking Bad para saber como funcionava a lavanderia da Sra. White

Você não consegue dormir lendo um Relatório de Administração

História da Contabilidade: Educação Contábil

O estudo focaliza a criação dos cursos de contabilidade no Brasil. O objetivo é examinar que cursos foram criadose situar a contabilidade no cenário da educação superior no Brasil no início do século XX. Destaca as primeiras escolas criadas no Paraná. O estudo, na perspectiva da história cultural, utiliza um documental constituído de súmulas, biografias, relatórios. Os aportes teórico metodológicos consideram os escritos de Pinto (2014); Chartier (1990); Schmidt (2000); Candioto (2010); Wachowicz (2010), entre outros. Os primeiros cursos foram criadas em algumas capitais de estados da recém proclamada república federativa por iniciativa de grupos de contadores apoiados por empresários do comércio e indústria. A criação dos cursos foi necessária para a preparação de profissionais que pudessem auxiliar e realizar a contabilidade das empresas. São cursos direcionados a uma formação de contadores incipientes quanto a uma formação científica, mas que já buscam um direcionamento para as ciências contábeis como área de formação profissional acadêmica em nível superior.

Luiz Roberto Romanowski e Neuza Bertoni Pinto. OS PRIMEIROS CURSOS SUPERIORES DE CIÊNCIAS CONTÁBEIS NO BRASIL. Revista Intersaberes, vol.9, n. especial, p.499-515, jul-dez, 2014.

Muito interessante o texto por sintetizar a evolução da educação contábil no Brasil. O destaque para a Academia de Juiz de Fora é justo e adequado.

Rir é o melhor remédio

Aqui tem mais

Lista: Prêmio Nobel de Economia

Past Winners of the Nobel Memorial Prize in Economic Science

Compiled: The New York Times, October 12, 2015

The economics prize was established in 1968 in memory of Alfred Nobel, to celebrate the 300th anniversary of Sweden’s central bank, the world’s first. Below is a complete list of winners, according to Nobelprize.org:

2015Angus Deaton
“For his analysis of consumption, poverty and welfare.”

2014Jean Tirole
“For his analysis of market power and regulation.”

2013Eugene F. Fama, Lars Peter Hansen and Robert J. Shiller
“For their empirical analysis of asset prices.”

2012Alvin E. Roth and Lloyd S. Shapley
“For the theory of stable allocations and the practice of market design.”

2011Thomas J. Sargent and Christopher A. Sims
“For their empirical research on cause and effect in the macroeconomy.”

2010
Peter A. Diamond, Dale T. Mortensen and Christopher A. Pissarides
“For their analysis of markets with search frictions.”

2009
Elinor Ostrom
“For her analysis of economic governance, especially the commons.”
Oliver E. Williamson
“For his analysis of economic governance, especially the boundaries of the firm.”

2008
Paul Krugman
“For his analysis of trade patterns and location of economic activity.”

2007
Leonid Hurwicz, Eric S. Maskin and Roger B. Myerson
“For having laid the foundations of mechanism design theory.”

2006
Edmund S. Phelps
“For his analysis of intertemporal trade-offs in macroeconomic policy.”

2005
Robert J. Aumann and Thomas C. Schelling
“For having enhanced our understanding of conflict and cooperation through game-theory analysis.”

2004
Finn E. Kydland and Edward C. Prescott
“For their contributions to dynamic macroeconomics: the time consistency of economic policy and the driving forces behind business cycles.”

2003
Robert F. Engle III
“For methods of analyzing economic time series with time-varying volatility (ARCH).”
Clive W. J. Granger
“For methods of analyzing economic time series with common trends (co-integration).”

2002

Daniel Kahneman
“For having integrated insights from psychological research into economic science, especially concerning human judgment and decision making under uncertainty.”
Vernon L. Smith
“For having established laboratory experiments as a tool in empirical economic analysis, especially in the study of alternative market mechanisms.”

2001
George A. Akerlof, A. Michael Spence and Joseph E. Stiglitz
“For their analyses of markets with asymmetric information.”
2000

James J. Heckman
“For his development of theory and methods For analyzing selective samples.”
Daniel L. McFadden
“For his development of theory and methods for analyzing discrete choice.”

1999
Robert A. Mundell
“For his analysis of monetary and fiscal policy under different exchange-rate regimes and his analysis of optimum currency areas.”

1998
Amartya Sen
“For his contributions to welfare economics.”

1997
Robert C. Merton and Myron S. Scholes
“For a new method to determine the value of derivatives.”

1996
James A. Mirrlees and William Vickrey
“For their fundamental contributions to the economic theory of incentives under asymmetric information.”

1995
Robert E. Lucas Jr.
“For having developed and applied the hypothesis of rational expectations, and thereby having transformed macroeconomic analysis and deepened our understanding of economic policy.”

1994
John C. Harsanyi, John F. Nash Jr. and Reinhard Selten
“For their pioneering analysis of equilibria in the theory of noncooperative games.”

1993
Robert W. Fogel and Douglass C. North
“For having renewed research in economic history by applying economic theory and quantitative methods in order to explain economic and institutional change.”

1992
Gary S. Becker
“For having extended the domain of microeconomic analysis to a wide range of human behavior and interaction, including nonmarket behavior.”

1991
Ronald H. Coase
“For his discovery and clarification of the significance of transaction costs and property rights for the institutional structure and functioning of the economy.”

1990
Harry M. Markowitz, Merton H. Miller and William F. Sharpe
“For their pioneering work in the theory of financial economics.”

1989
Trygve Haavelmo
“For his clarification of the probability theory foundations of econometrics and his analyses of simultaneous economic structures.”

1988
Maurice Allais
“For his pioneering contributions to the theory of markets and efficient utilization of resources.”

1987
Robert M. Solow
“For his contributions to the theory of economic growth.”

1986
James M. Buchanan Jr.
“For his development of the contractual and constitutional bases for the theory of economic and political decision making.”

1985
Franco Modigliani
“For his pioneering analyses of saving and of financial markets.”

1984
Richard Stone
“For having made fundamental contributions to the development of systems of national accounts and hence greatly improved the basis for empirical economic analysis.”

1983
Gérard Debreu
“For having incorporated new analytical methods into economic theory and for his rigorous reformulation of the theory of general equilibrium.”

1982
George J. Stigler
“For his seminal studies of industrial structures, functioning of markets, and causes and effects of public regulation.”

1981
James Tobin
“For his analysis of financial markets and their relations to expenditure decisions, employment, production and prices.”

1980
Lawrence R. Klein
“For the creation of econometric models and the application to the analysis of economic fluctuations and economic policies.”

1979
Theodore W. Schultz and Sir W. Arthur Lewis
“For their pioneering research into economic development research with particular consideration of the problems of developing countries.”

1978
Herbert A. Simon
“For his pioneering research into the decision-making process within economic organizations.”

1977
Bertil Ohlin and James E. Meade
“For their pathbreaking contribution to the theory of international trade and international capital movements.”

1976
Milton Friedman
“For his achievements in the fields of consumption analysis, monetary history and theory, and for his demonstration of the complexity of stabilization policy.”

1975
Leonid V. Kantorovich and Tjalling C. Koopmans
“For their contributions to the theory of optimum allocation of resources.”

1974
Gunnar Myrdal and Friedrich August von Hayek
“For their pioneering work in the theory of money and economic fluctuations and for their penetrating analysis of the interdependence of economic, social and institutional phenomena.”

1973
Wassily Leontief
“For the development of the input-output method and for its application to important economic problems.”

1972
John R. Hicks and Kenneth J. Arrow
“For their pioneering contributions to general economic equilibrium theory and welfare theory.”

1971
Simon Kuznets
“For his empirically founded interpretation of economic growth, which has led to new and deepened insight into the economic and social structure and process of development.”

1970
Paul A. Samuelson
“For the scientific work through which he has developed static and dynamic economic theory and actively contributed to raising the level of analysis in economic science.”

1969
Ragnar Frisch and Jan Tinbergen
“For having developed and applied dynamic models for the analysis of economic processes.”