The Carolingian cocio: on the vocabulary of the early medieval petty merchant
Early Medieval Europe, Volume 32, Issue 1, Page 57-81, February 2024.The word cocio (i.e. petty merchant or broker in classical Latin) was a rare term that after a long absence in written Latin reappeared in several Carolingian texts. Scholars have posited a medieval semantic shift from ‘merchant’ to ‘vagabond’. But this article argues that this consensus is erroneous.
Shane Bobrycki
wiley +1 more source
Planejamento tributário em uma incorporadora imobiliária: lucro real x lucro presumido x regime especial de tributação [PDF]
, 2007 TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisO mercado imobiliário na região da grande Florianópolis passa por um bom momento em relação as demais atividades tradicionais.
Augustin, Eneas Jonatas
core
A structural view of corporate purposes
European Management Review, Volume 22, Issue 4, Page 859-879, December 2025.
Margaret Blair +3 more
wiley +1 more source
Apuração do PIS e da COFINS pelas modalidades do lucro presumido e lucro real [PDF]
, 2005 TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisUma grande dificuldade que as empresas vêm enfrentando, é conseguir implantar um planejamento tributário eficaz de modo que facilite a tomada de ...
Gonçalves, Isabela Lopes
core
Synchrotron strain scanning for residual stress measurement in cold-drawn steel rods [PDF]
, 2011 Cold-drawn steel rods and wires retain significant residual stresses as a consequence of the manufacturing process. These residual stresses are known to be detrimental for the mechanical properties of the wires and their durability in aggressive ...
M Elices +5 more
core +1 more source
Weld residual stress effects on fatigue crack growth behaviour of aluminium alloy 2024-T351 [PDF]
, 2008 The interaction between residual stress and fatigue crack growth rate has been investigated in middle tension and compact tension specimens machined from a variable polarity plasma arc welded aluminium alloy 2024-T351 plate.
Liljedahl, CDM +31 more
core +1 more source
An inverse method for evaluating weld residual stresses via fatigue crack growth test data [PDF]
, 2010 This paper presents an inverse method for calculating the thermal residual stresses in welded specimens via measured fatigue crack growth rates. Firstly, fracture-mechanics superposition law has been used to extract the stress intensity factor due to ...
Rui Bao +3 more
core +1 more source
Simples Nacional x Lucro Presumido: estudo comparativo para uma empresa de pequeno porte no segmento de prestação de serviços [PDF]
, 2008 TCC (Graduação) - Universidade Federal de Santa Catarina. Centro Socioeconômico. Curso de Ciências ContábeisO objetivo deste trabalho é desenvolver um estudo comparativo entre as formas de tributação Simples Nacional e Lucro Presumido para pequenas ...
Jorge, Deise Cristina
core
High-Frequency Behavior of Residual Current Devices [PDF]
, 2012 The purpose of this paper is to analyze the behavior of residual current devices at frequencies higher than the rated one. Many experiments are carried out by measuring tripping current and time of devices of different typology, produced by different ...
Freschi, Fabio
core +1 more source
Testabilidade do Modelo Ohlson: Revelações dos Testes Empíricos
BBR: Brazilian Business Review, 2004 O artigo analisa a testabilidade empírica do modelo de Ohlson (MO). A metodologia utilizada contemplou: (i) pesquisa exploratória, quanto aos objetivos do estudo; (ii) pesquisa bibliográfica, quanto aos procedimentos aplicados; e (iii) pesquisa ...
César Medeiros Cupertino +1 more
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