Este estudo exploratório visa entender quem se beneficia com programas de parcelamento e perdão dívidas tributárias. Para tanto, tem-se como objetivo pesquisa identificar diferenças econômico-financeiras entre empresas que aderiram não ao Programa Especial Regularização Tributária (PERT). Os resultados demonstram as firmas PERT possuem maiores volumes ativos são mais endividadas. Com base na te...

‎the annihilator graph $ag(r)$ of a commutative ring $r$ is a simple undirected graph with the vertex set $z(r)^*$ and two distinct vertices are adjacent if and only if $ann(x) cup ann(y)$ $ neq $ $ann(xy)$‎. ‎in this paper we give the sufficient condition for a graph $ag(r)$ to be complete‎. ‎we characterize rings for which $ag(r)$ is a regular graph‎, ‎we show that $gamma (ag(r))in {1,2}$ and...

The current market practices for most capital equipment manufacturers provide them with some special difficulties in production management tasks. These are, mainly: 1. Design changes during the necessary overlapping of the production process. 2. Some degree of uncertainty with supplier's due dates and quality specifications accomplishments. 3. Sensibility of changes and other incidences in the ...

This paper deals with the fundamental problem of estimating the distribution function (df) of the duration of the longest path in the stochastic activity network such as PERT network. First a technique is introduced to reduce variance in Conditional Monte Carlo Sampling (CMCS). Second, based on this technique a new procedure is developed for CMCS. Third, a combined approach of simulation and ap...