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Modeling of nonlinear diffusion / Modeling of nonlinear diffusionOyekan, Oluwadamilola Adeniyi January 2019 (has links)
In this thesis, we study the nonlinear diffusion equation especially Porous Medium Equation (PME). u_t= \Delta(u^m) + f(u), Parameter m>1 in the case of slow diffusion, m=1 means linear model and $0
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L'internationalisation des PME françaises en Chine-vue à travers des résultats d'enquêtes (2011 - 2012) / The internationalization of French SMEs in China-seen through survey results (2011 - 2012)Tong, Le 14 June 2018 (has links)
Si le développement à l’international de certaines PME françaises sur le marché chinois a fait l’objet de nombreux reportages, et attire de plus en plus d’attentions du public ces dernières années, la situation globale de la présence de ce groupe d’entreprises de taille réduite en Chine reste méconnue. L’objet de cette étude est donc d’essayer de mettre au clair la situation de leur présence en Chine, et de proposer une approche globale pour comprendre l’internationalisation des PME françaises sur le marché chinois. Une attention particulière est portée au cadre théorique de PME, au travers de réflexions tout au long de cette recherche, cette étude essaie de proposer une nouvelle approche de la compréhension de la PME et ses démarches d’internationalisation. / While the international development of certain French SMEs in the Chinese market has been the subject of numerous reports and has attracted more and more attention from the public in recent years, the overall situation of the presence of this group of small and medium enterprises in China remains unrecognized. The aim of this study is therefore to try to clarify the situation of their presence in China and to propose a global approach to understand the internationalization of French SMEs in the Chinese market. Particular attention is paid to theories in SMEs, through reflections during this research, this study tries to propose a new approach to the understanding of SME and its procedures of internationalization.
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L’implication communautaire au Québec francophone : une analyse multiméthode du rôle du soutien de l’employeur envers le bénévolat dans l’engagement communautaire localGagnon, Myriam 20 December 2019 (has links)
Le bénévolat est généralement reconnu comme un comportement prosocial à encourager, dont les bienfaits ont des retombées non seulement auprès des récipiendaires mais aussi pour les bénévoles. Quant aux facteurs qui favorisent l'émergence du bénévolat, la plupart des études portent sur les motivations individuelles et peu traitent des contextes environnementaux, organisationnels et communautaires, qui peuvent constituer des facilitateurs ou barrières. Parmi ceux-ci, l'appui de l'employeur semble un vecteur prometteur. Les avantages pour le secteur privé prévalent dans la littérature en raison de l’élaboration de l’argument commercial du bénévolat appuyé par l’employeur. La perspective des organismes à but non lucratif (OBNL) a largement été laissée de côté, soulignant des lacunes importantes au niveau de la compréhension des facteurs et dynamiques contribuant aux retombées communautaires. Le Québec francophone constitue un contexte pertinent auquel s’intéresser compte tenu des taux de bénévolat formel plus faible qui y sont rapportés, comparativement à ceux des anglophones des autres provinces. L’objectif principal de cette thèse est d’étudier le rôle du soutien de l’employeur envers le bénévolat dans l’implication communautaire locale au sein du contexte francophone québécois. La première étude se base sur les données de l’Enquête nationale sur le don, le bénévolat et la participation de Statistique Canada pour explorer la relation entre le soutien de l’employeur envers le bénévolat et d’autres formes d’engagement communautaire local (bénévolat informel, dons financiers, dons en nature) auprès d’employés à temps plein francophones-québécois et anglophones hors Québec. Le soutien de l’employeur envers le bénévolat s’est avéré être un prédicteur significatif d’autres formes d’engagement communautaire local. Les résultats suggèrent que cette forme d’engagement pourrait s’exprimer de façon plus informelle au Québec francophone, et soulignent l’importance de comprendre le contexte organisationnel en jeu. Un volet qualitatif a donc visé à explorer la complexité des dynamiques entre le bénévolat appuyé et l’implication communautaire locale dans le contexte francophone-québécois des petites et moyennes entreprises (PME). La seconde étude a examiné les facteurs multiniveaux associés au développement de partenariats PME-OBNL dans le contexte du bénévolat appuyé par l’employeur, selon la perspective des acteurs du secteur communautaire et privé, dans un milieu semi-rural. Les principaux obstacles identifiés concernent des défis au niveau de la diffusion de l’information (notamment le manque de communication de l’impact), alors que les facilitateurs sont liés à une compréhension partagée du rôle des deux secteurs dans le développement communautaire et à la valorisation de celui-ci, ainsi qu’à la visibilité des initiatives communautaires. Une troisième étude a exploré les facteurs multiniveaux liés à l’implication communautaire des employés de PME auprès d’employés, employeurs et représentants d’OBNL dans un milieu urbain. Trois composantes permettent de résumer la conception du bénévolat appuyé par l’employeur des participants : 1) une orientation d’entreprise favorisant l’esprit communautaire, 2) une implication libre au-delà du rôle et des responsabilités d’employé, et 3) une diversité d’expressions. Les facteurs interférant avec l’implication incluent un manque d’engagement de l’employeur, l’omission de communiquer la signification de l’engagement, et un manque d’accès aux ressources communautaires. Les facilitateurs sont liés à la flexibilité et au soutien organisationnel, la valorisation de la contribution et de l’impact, et la présence de projets et espaces rassembleurs. De façon globale, les résultats des trois études soutiennent l’adoption d’une définition inclusive du bénévolat appuyé par l’employeur qui mise sur l’identification des bénéfices mutuels et tient davantage compte de la diversité des formes d’expression de l’engagement. La thèse fait également ressortir l’importance de mettre en valeur la signification et l’impact de l’engagement plutôt que de prioriser la reconnaissance individuelle.
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L'évaluation de la créativité organisationnelle chez les gestionnaires de PME expérimentant un changement organisationnelStrévey Panneton, Claudie January 2020 (has links) (PDF)
No description available.
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Écosystème et accompagnement des PME à fort potentiel de croissance : cas d'ID GatineauMahamodo, Ouarda January 2020 (has links) (PDF)
No description available.
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Educação superior, emprego e renda: uma relação problemática. RMSP. 2002-2009 / Higher education, employment and income: a troublesome relation. Sao Paulo Metropolitan Area. 2002 - 2009.Peres, Thais Helena de Alcântara 23 August 2010 (has links)
Este estudo investigou a relação entre educação e renda a fim de entender os limites da educação superior como promotora do bem-estar individual e social. Pretende, assim, contribuir para a análise dos impactos, no curto prazo, da educação superior sobre o mercado de trabalho e sobre a renda dos trabalhadores em seu conjunto. A escolha do recorte de tempo, 2002-2009, é particular porque é o momento no qual as dinâmicas de três processos sociais, aparentemente sem muita sinergia entre eles, começam a se encontrar. Os processos são: (i) a expansão do acesso ao ensino superior, particularmente do setor privado; (ii) a reestruturação do mercado de trabalho na RMSP Região Metropolitana de São Paulo; e (iii) o crescimento da PIA População em Idade Ativa. A questão que se colocou foi entender quais arranjos sociais seriam feitos para dar conta da maior entrada de pessoas mais jovens e mais escolarizadas num mercado de trabalho que redefinia a sua estrutura de oportunidades. Foram utilizados os bancos de dados da PME Pesquisa Mensal de Emprego do IBGE para as análises cross section dos mesmos pares de indivíduos em dois momentos, 2002-2003 e 2008- 2009, fornecendo elementos descritivos para a compreensão da relação em foco. Modelos probabilísticos Logit e OLogit foram modelados para a mensuração dos impactos, entre 2002 e 2009, da escolaridade sobre a ocupação (emprego ou desemprego); da escolaridade sobre a qualidade da ocupação (mercado formal ou mercado informal); e os impactos na renda recebida pelos indivíduos segundo as características de escolaridade, idade, gênero, cor, condição na família e inserção no mercado de trabalho. Entre outras conclusões, os resultados desta investigação reafirmam as possibilidades muito maiores do trabalhador com ensino superior de estar nos estratos superiores de renda, mas destacam que ele perdeu importância para fins de empregabilidade no período analisado, ao contrário do trabalhador com ensino médio cuja importância aumenta para fins de empregabilidade. / This study assesses the relation between education and income in order to understand the limits of higher education as a promoter of individual and social welfare. Thus seeks to contribute to the analysis of the impacts in the short run of higher education on the labor market and the income of workers. The chosen period of analysis, 2002-2009, is special because it is the moment when the dynamics of three social processes begin to meet, though apparently without much synergy among them. The processes are: (i) the expanding access to higher education, particularly at private institutions, (ii) the restructuring of the labor market in Sao Paulo Metropolitan Area, and (iii) the working age population growth. The issue was about social arrangements that would be made to allow more young and educated people entering in the labor market whose structure of opportunities have been redefined. The databases of the PME (Montly Employment Survey)/IBGE were used for cross section analysis of the same pairs of individuals on 2002-2003 and 2008-2009 and provided descriptive statistics to figure out the relation between education and income across the population. Probabilistic Models - Logit and OLogit - were modeled to measure education impacts between 2002 and 2009 on the occupation (employment or unemployment); schooling on the quality of occupation (the formal or informal market), and impacts on individuals income according to characteristics of schooling, age, gender, race, family position and insertion in the labor market. Among other conclusions, the results of this investigation reaffirm the far greater probabilities of workers with higher education earn higher wages, but stressed that higher education became less important for employability in the period analyzed, unlike high school whose importance increases for employability.
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Educação superior, emprego e renda: uma relação problemática. RMSP. 2002-2009 / Higher education, employment and income: a troublesome relation. Sao Paulo Metropolitan Area. 2002 - 2009.Thais Helena de Alcântara Peres 23 August 2010 (has links)
Este estudo investigou a relação entre educação e renda a fim de entender os limites da educação superior como promotora do bem-estar individual e social. Pretende, assim, contribuir para a análise dos impactos, no curto prazo, da educação superior sobre o mercado de trabalho e sobre a renda dos trabalhadores em seu conjunto. A escolha do recorte de tempo, 2002-2009, é particular porque é o momento no qual as dinâmicas de três processos sociais, aparentemente sem muita sinergia entre eles, começam a se encontrar. Os processos são: (i) a expansão do acesso ao ensino superior, particularmente do setor privado; (ii) a reestruturação do mercado de trabalho na RMSP Região Metropolitana de São Paulo; e (iii) o crescimento da PIA População em Idade Ativa. A questão que se colocou foi entender quais arranjos sociais seriam feitos para dar conta da maior entrada de pessoas mais jovens e mais escolarizadas num mercado de trabalho que redefinia a sua estrutura de oportunidades. Foram utilizados os bancos de dados da PME Pesquisa Mensal de Emprego do IBGE para as análises cross section dos mesmos pares de indivíduos em dois momentos, 2002-2003 e 2008- 2009, fornecendo elementos descritivos para a compreensão da relação em foco. Modelos probabilísticos Logit e OLogit foram modelados para a mensuração dos impactos, entre 2002 e 2009, da escolaridade sobre a ocupação (emprego ou desemprego); da escolaridade sobre a qualidade da ocupação (mercado formal ou mercado informal); e os impactos na renda recebida pelos indivíduos segundo as características de escolaridade, idade, gênero, cor, condição na família e inserção no mercado de trabalho. Entre outras conclusões, os resultados desta investigação reafirmam as possibilidades muito maiores do trabalhador com ensino superior de estar nos estratos superiores de renda, mas destacam que ele perdeu importância para fins de empregabilidade no período analisado, ao contrário do trabalhador com ensino médio cuja importância aumenta para fins de empregabilidade. / This study assesses the relation between education and income in order to understand the limits of higher education as a promoter of individual and social welfare. Thus seeks to contribute to the analysis of the impacts in the short run of higher education on the labor market and the income of workers. The chosen period of analysis, 2002-2009, is special because it is the moment when the dynamics of three social processes begin to meet, though apparently without much synergy among them. The processes are: (i) the expanding access to higher education, particularly at private institutions, (ii) the restructuring of the labor market in Sao Paulo Metropolitan Area, and (iii) the working age population growth. The issue was about social arrangements that would be made to allow more young and educated people entering in the labor market whose structure of opportunities have been redefined. The databases of the PME (Montly Employment Survey)/IBGE were used for cross section analysis of the same pairs of individuals on 2002-2003 and 2008-2009 and provided descriptive statistics to figure out the relation between education and income across the population. Probabilistic Models - Logit and OLogit - were modeled to measure education impacts between 2002 and 2009 on the occupation (employment or unemployment); schooling on the quality of occupation (the formal or informal market), and impacts on individuals income according to characteristics of schooling, age, gender, race, family position and insertion in the labor market. Among other conclusions, the results of this investigation reaffirm the far greater probabilities of workers with higher education earn higher wages, but stressed that higher education became less important for employability in the period analyzed, unlike high school whose importance increases for employability.
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Comunicação e leitura crítica: estudo sobre o Programa Mídias na Educação (PME) / Communication and critical reading: study of the program "media in education" (PME)BORGES, Patrícia da Veiga 31 August 2011 (has links)
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Previous issue date: 2011-08-31 / The restructuring of the advanced capitalism, which from the 1990s impressed in various
institutional documents, national and international, the brand of the Third Way, as well as the
advent of the Information Society, have been establishing in the world traces of a new
sociability . This consists in defining values that conceive the citizenship s condition in
today s world. In the context of the twenty-first century, the social antagonism and its
configured battle of ideas reach rearrangements that presuppose the newness of
globalization, the network society and the advent of the new Information and Communication
Technologies (ICTs). It presumes the dissemination of a new consensus by the State
educator: the planetary, active, and communicative citizenship. Such proposal, in Brazil, was
incorporated by multiple initiatives of the civil and the political societies, among which is the
Program for Continuing Education Media in Education (PME). It concerns of a public
policy act ideated by the Ministry of Education in 2005, with the purpose of forming teachers,
in service and at distance, to the use of media products, as well as new ICTs, along of the
learning and teaching processes. One of the objectives of the PME is that, together with the
use of the techniques and media, the student should be encouraged to communicate and thus
to evaluate his practice. For that, the Program is developed according the purpose of
promoting not only the use of the media, but also its fruition and authorship . Given the
assumptions presented, this study discusses the conceptions of communication and critical
reading of the PME. Based on a qualitative approach, this study sought to answer the
following questions: What is the concept of Communication presented in the PME? What
does the PME understand as critical reading? Which hegemony strategies could be found in
the course? Procedures of documental and thematic data analyses were followed. Documents
investigated consisted of primary and secondary sources, such as the basic project of the
course and teaching material. / A reestruturação do capitalismo avançado, que a partir da década de 1990 imprimiu em vários
documentos institucionais, nacionais e internacionais, a marca da Terceira Via, bem como o
advento da Sociedade da Informação, vem instaurando no mundo traços de uma nova
sociabilidade . Isso consiste em definir valores que concebam as condições de cidadania do
mundo atual. No contexto do século XXI, o antagonismo social e a sua configurada batalha
de ideias alcançam rearranjos que pressupõe a novidade da globalização, da sociedade em
rede e do advento das novas Tecnologias de Informação e Comunicação (TICs). Presume-se a
difusão de um novo consenso por parte do Estado educador: o da cidadania planetária, ativa
e comunicativa. Tal proposta, no Brasil, foi incorporada por múltiplas iniciativas das
sociedades civil e política, sendo uma dessas o Programa de Formação Continuada Mídias na
Educação (PME). Trata-se de uma ação de política pública concebida pelo Ministério da
Educação (MEC) em 2005, com o propósito de formar professores, em serviço e a distância,
para o uso de produtos de mídia, bem como de novas TICs, ao longo dos processos de ensinoaprendizagem.
Uma das previsões do PME é que, juntamente com a utilização das técnicas e
da mídia, o cursista deva ser estimulado a comunicar-se e, consequentemente, a avaliar sua
prática. Para tanto, é realizada a proposta de não somente formar para o uso das mídias, mas
para sua fruição e autoria . Diante das premissas apresentadas, este estudo versa sobre as
concepções de comunicação e leitura crítica presentes no PME. Com base em uma abordagem
qualitativa, este trabalho buscou responder aos seguintes questionamentos: Qual é o conceito
de Comunicação presente no Programa Mídias na Educação? O que o PME entende como
leitura crítica? Que estratégias de hegemonia podem ser localizadas no curso? Foram seguidos
procedimentos de análise documental e análise temática de dados. Os documentos
investigados consistiram em fontes primárias e secundárias, tais como o projeto básico e o
material didático do curso.
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Essays on local banking market structure : Impacts on SME’s financing and activity and on bank efficiency / Essais sur la structure du marché bancaire local : Impacts sur le financement et l'activité des PME et sur l'efficacité des banquesYuan, Dian 18 February 2019 (has links)
Cette thèse examine l'impact de la structure du marché bancaire sur l’activité économique et les contraintes financières des petites et moyennes entreprises (PME) et l'efficacité des banques au niveau local. Il comprend trois chapitres empiriques. Le premier chapitre s’intéresse à l’impact du relationship banking sur les contraintes financières des PME et s'appuie sur deux indicateurs alternatifs pour saisir différentes dimensions de ces contraintes. Les résultats soulignent le rôle ambigu de la proximité bancaire et de la relation client face aux contraintes financières des PME. Sur la période 2005-2013, la présence accrue de banques régionales ou géographiquement concentrées contribue à atténuer les contraintes de crédit à court terme des PME françaises mais accroît leur sensibilité aux flux de trésorerie liés aux investissements. En outre, dans les deux cas, les contraintes financières des PME sont renforcées sur des marchés distants sur le plan fonctionnel. De plus, en période de crise, les avantages de la relation bancaire sur la contrainte de crédit à court terme demeurent et, dans certains cas, sont renforcés. Nous constatons également que la présence accrue des banques régionales facilite l'accès au crédit à court terme pour les entreprises plus rentables avant la crise financière mondiale et particulièrement pour celles qui ont connu une forte baisse de leur rentabilité en période de crise. Le deuxième chapitre analyse l’impact des relations de crédit via une plus grande proximité bancaire sur l’activité économique réelle, en s’appuyant à la fois sur des données individuelles de firmes et sur des données macroénomiques au niveau des départements. Il s’intéresse également à l’impact différencié de cette proximité en fonction du degré de dépendance au financement externe des PME françaises sur la période 2005-2013. Nos résultats révèlent que la relation de crédit via une plus grande proximité bancaire est bénéfique pour l'activité économique des PME en temps normal et en période de crise. De plus, parmi ces PME, les avantages de la proximité bancaire sont les plus importants pour les micro-entreprises. De plus, nos résultats montrent une forte hétérogénéité dans l’impact de la structure du marché bancaire local en fonction du degré de dépendance vis-à-vis du financement extérieur. Notre analyse macroéconomique montre également que une plus forte proximité bancaire a un impact positif sur l’emploi et stimule la croissance de l’activité économique. Le troisième chapitre analyse l’impact l'impact des caractéristiques des banques et des marchés locaux sur l'efficacité des succursales bancaires. Cette analyse s’appuie sur un ensemble données détaillé au niveau des succursales en Chine sur la période 2008-2011. Nos résultats suggèrent que les caractéristiques des marchés tant locaux que bancaires affectent l’efficacité des succursales bancaires. Les succursales de banques appartenant à l'État ont l’efficience-profit la plus forte mais l’efficience-coût la plus faible, tandis que les succursales de banques étrangères ont l’efficience-profit la plus élevée. En outre, la concurrence des banques et le développement économique sur le marché local contribuent à promouvoir l'efficacité des succursales. De plus, l’efficacité des banques et l’efficacité du marché bancaire local peuvent influer sur l’efficacité des succursales, l’impact de l’efficacité des banques étant économiquement plus important. Nos résultats suggèrent que la structure du marché bancaire local a un impact statistiquement et économiquement significatif sur l’activité économique et les contraintes financières des PME, l'activité économique réelle et l'efficacité des banques. Les superviseurs bancaires et les régulateurs doivent veiller à maintenir un environnement bancaire diversifié, garantissant la présence de banques locales et géographiquement concentrées, et à renforcer la concurrence des banques afin de stimuler la croissance économique. / This dissertation examines the impact of banking mar ket structure on SMEs financial constraints, real economic activity and bank efficiency at a local level. It comprises three empirical essays as three chapters, the first two chapters are on French banking market and the third one is on Chinese banking mar ket. The first chapter investigates the relevance of relationship lending for SMEs and continuation lending during crisisrelying on two alternative indicators to capture different dimensions of SMEs financial constraints. The findings emphasize the ambiguous role of banking proximity and of relationship banking on SMEs financial constraints. Over the 2005-2013 period, for French manufacturing SME s, higher presence of regional banks or of geographically-focused banks help to alle viate their short-term credit constraint, while lar germarket share of national banks or stronger presence of geographically-diversified banks is beneficial to reduce their investment cash-flow sensitivity. Moreover, in both cases, SMEs’ financial constraints are strengthened in functionally-distant mar kets. In addition, during crisis times, the benefits of relationship banking on short-term credit constraint remains and, insome cases, are reinforced. We also find that these benefits differ according to SMEs pre-crisis financial health, in line with pre vious findings of continuation lending during crisis.The second chapter analyzes the impact of relationship lending through a stronger banking proximity on real economic activity at both firm le vel and county (department) level and the heterogeneity of this impact based on SMEs external financial dependence in France over the 2005-2013 period. Our results confirm the benefits of elationship banking for SMEs as highlighted in the pre vious chapter. A stronger banking proximity is beneficial to SMEs’ economic activity in both ormal and crisis times, even after controlling for times, county, industry and firm level characteristics, and these benefits are stronger for micro firms, the smallest and more informationally-opaque SMEs. In addition, our results show a significant heterogeneity in the impact of local banking market structure among small firms depending on the le vel of dependence on external finance. Further, our macroeconomic analysis also provide evidence that local banking market structure has statistically and economically significant impact on economic activity. The third chapter analyzes the finance-growth nexus from a different perspective by investigating what drives bank branch efficiency. Three efficiency measures are adopted to estimate the impact of bank and local market characteristics on bank branch efficiency using a detailed branch-level dataset in China over the 2008-2011 period. Our findings suggest that both bank and local market characteristics affect bank branch efficiency. Branches of state-own banks are the most profit efficient and least cost efficient, while branches of foreign banks are the most cost efficient. In addition, bank competition and economic development in local market help promote branch efficiency. In addition, both bank efficiency and local banking market efficiency can affect branch efficiency, and the impact of bank efficiency is econ omically more significant. Our findings suggest that local banking market structure has a statistically and economically significant impact on small business lending, real economic activity and bank efficiency, bank supervisors and regulators should pay at tention to maintain a diversified banking environment, guaranty the presence of local and geographically-focused banks, and enhance bank competition to stimulate growth.
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Aplicação IFRS para pequenas e médias empresasSousa, Rejane Gomes de 06 August 2012 (has links)
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Previous issue date: 2012-08-06 / The economic globalization impact has created the need to introduce accounting models that could standardize financial statements to be understood and used by different users in several parts of the world. The information symmetry lack -- where the same transaction could generate different information, depending on the country of origin -- undermined investors‟ and creditors‟ decisions, as there was nothing standards for decision making. In order to harmonize the International Accounting Practices, in 2000 the International Organization of Securities Commission (IOSCO) recommended that the capital market regulators in each country authorized multinational companies to submit their financial statements according to the International Accounting Standards. The International Accounting Standard Board (IASB) was responsible for the working up of international standards, that is, for the worldwide accepted Accounting Standard that is already in convergence process in more than 100 countries. In Brazil, the Law Amendment nº 6.404/76 led to the Law nº 11.638/07, bringing significant implications to companies required to follow the Law S/A. Among them, the Brazilian Securities Commission (CVM) should issue its norms according to the International Accounting Standards. Consequently, the Brazilian Accounting Standards undergone a gradual process of converging its accounting standards to the International Accounting Standards by means of a process coordinated by the Committee of Accounting Pronouncements (CPC). In 2009, the Technical Pronouncement PME - Accounting for Small and Medium-sized Enterprises - was approved by the CPC. This study aims at contributing to the preparation of small and medium-sized enterprises for meeting the market demands, thus making them more competitive. The objective is to identify the main changes of accounting information aligned with international standards. The study was carried out through a literature review applicable to the International Accounting Standard for Small and Medium-sized Enterprises. The final remarks show that the convergence process brings challenges, as well as that one can have a higher quality and reliability by applying the standard accounting information / O impacto da globalização da economia gerou a necessidade de implantar modelos contábeis que padronizassem as demonstrações para que elas fossem compreendidas e utilizadas por diferentes usuários em diversos lugares do mundo. A falta de simetria nas informações, onde uma mesma transação poderia gerar informações diferentes, dependendo do seu país de origem, prejudicava as decisões de investidores e credores, visto que não havia padrões para tomada de decisão. Visando harmonizar as práticas contábeis internacionais, a International Organization of Securities Comission (IOSCO), no ano de 2000, recomendou que os órgãos reguladores de mercado de capitais, em cada pais, autorizassem as sociedades multinacionais a apresentar as suas demonstrações financeiras de acordo com as normas internacionais de contabilidade. O Internacional Accounting Standard Board (IASB) ficou responsável pela elaboração de normas internacionais, ou seja o padrão único de contabilidade aceito mundialmente, que já esta em processo de convergência em mais de 100 países. No Brasil, a alteração da Lei nº. 6.404/76 deu origem à Lei nº. 11.638/07, que trouxe implicações significativas para as empresas, obrigadas a seguir a Lei da S/A, entre elas, que a Comissão de Valores Mobiliários (CVM) deveria expedir suas normas de acordo com os padrões internacionais de contabilidade, e gradativamente as normas contábeis brasileiras convergiram para as normas internacionais, por meio de um processo coordenado pelo Comitê de Pronunciamentos Contábeis (CPC). Em 2009, foi aprovado pelo CPC o Pronunciamento Técnico PME Contabilidade para Pequenas e Medias Empresas. Este trabalho busca contribuir para que as empresas de pequeno e médio porte se preparem para as exigências do mercado, tornando-as mais competitivas. O objetivo é verificar as principais mudanças trazidas nas informações contábeis alinhadas às normas internacionais. O estudo se dá por meio de revisão bibliográfica aplicável a norma internacional de contabilidade para Pequenas e Médias Empresas. Nas considerações finais é possível verificar que o processo de convergência traz desafios e, ao adotar as normas, o padrão de informações contábeis tem-se maior qualidade, aumentando a confiabilidade
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