So Paulo

This analysis was harmed in the research for the data presented to the SO PAULO STOCK EXCHANGE for some of chosen companies who had zeroed the values of some accounts for exercises 2006 and/or 2007, but whose attainment would be perfectly viable for the Government. A bigger segmentation how much the used tables of decil, also revealed of utmost importance in the evaluation of the results. It fits, finally, to remember that the results are valid for the licitatrio process created and leading in consideration that the choice of the companies, the indices and the presented countable demonstrations occurred in not-probabilist way, for judgment of the researcher, not being the definitive expression of the truth inside of the universe of the public bids. A reply more insurance to the raised hypotheses would need deepened studies more. BRAZIL REFERENCES.

Law n 8,666, of 21 of June of 1993. Federal official gazette, P. 8269, column 1, 22 of June of 1993. He regulates art. 37, interpolated proposition XXI, of the Federal Constitution, institutes norms for licitations and contracts of the Administration Public and of the other Brasilia-DF steps, 21 jun.

1993. Available in:. Access in: 18 sea. 2009. GIL, Antonio Carlos. Study of cases: Scientific recital, subsidies for collection and data handling. So Paulo: Atlases, 2009. IUDCIBUS, S. of. Analysis of rockings. 7 ed. So Paulo: Atlases, 1998. MATARAZZO, D.C. financial Analysis of rockings: basic and managemental boarding. 6. ed. So Paulo: Atlases, 2008. SNOWS, S. of; VICECONTI, Pablo E.V. advanced Accounting and analysis of the financial demonstrations. 11. ed. So Paulo: Phrase, 2002 Rio Grande Do Sul. SECRETARIAT OF THE ADMINISTRATION AND HUMAN RESOURCES. Decree n 36,601, of 10 of April of 1996. It institutes, in the scope of the State Public Administration, procedures for evaluation of the financial capacity of bidders and the other steps. Porto Alegre, 10 abr. 1996. Available in:. Access in: 11 sea. 2009. ____. Decree n 37,287, of 10 of March of 1997. It institutes the Central office of Licitations CELIC and the other steps. Porto Alegre, 10 sea. 1997. Available in:. Access in: 18 sea. 2009. _____. Normative instruction n 001, of 24 of March of 2003. It institutes the Certificate of Relative Financial Capacity of Bidders and the other steps. Porto Alegre, 24 sea. 2003. Available in: 001.pdf. Access in: 24 sea. 2009. SAINTS, C. of; BARROS, S.F. Structure and analysis of rocking. So Paulo: IOB-Thomson, 2005. FEDERAL UNIVERSITY OF RIO DE JANEIRO. General supervision of Administration and Finances of. Licitations: concepts and principles. Available in: o_conceitos_principios.doc. Access in: 14 abr. 2009.