Array
(
    [0] => stdClass Object
        (
            [journal] => stdClass Object
                (
                    [id_jnl] => 96
                )

        )

    [1] => stdClass Object
        (
            [section] => stdClass Object
                (
                    [section] => 1008
                )

        )

    [2] => stdClass Object
        (
            [title] => Array
                (
                    [0] => The probatory value of electronic accounting documents in the Brazilian legal system@en
                    [1] => El valor probatorio de los documentos contables electrónicos en el ordenamiento jurídico brasileño@es
                    [2] => O valor probatório dos documentos contábeis eletrônicos no ordenamento jurídico brasileiro@pt
                )

        )

    [3] => stdClass Object
        (
            [abstract] => Array
                (
                    [0] => The probatory validity given by the Brazilian legal system to the electronic accounting documents is analyzed. The changes that occurred in the Brazilian legislation during the decade of 2000 concerning the legal legitimating of the use of electronic accounting documents were analyzed. There were considerable changes in the Brazilian legislation regarding the electronic accounting documents, starting mainly from 2007 with the advent of the Public System of Digital Bookkeeping – Psdb. The Brazilian legal system is in a period of transition. There have been different inter-pretations regarding the mechanisms foreseen by this order as to the security of the accounting information stored digitally. The security and the limits that involve the use of electronic accounting documents must be analyzed.@en
                    [1] => El trabajo analiza la caducidad probatoria atribuida por el ordenamiento jurídico brasileño a los documentos contables. Se analizan los cambios ocurridos en la legislación brasileña durante la década de 2000, con respecto a la legitimación jurídica del uso de documentos contables electrónicos. La legislación brasileña ha sufrido cambios considerables en cuanto a los documentos contables electrónicos principalmente a partir de 2007, con el advenimiento del Sistema Público de Escritura Digital (Sped). El ordenamiento jurídico brasileño se encuentra en un período de transición. Hay diferentes interpretaciones respecto a los mecanismos previstos por este ordenamiento en cuanto a la seguridad de las informaciones contables almacenadas en el medio digital. Es necesario analizar la seguridad y los límites de la utilización de documentos contables electrónicos.@es
                )

        )

    [4] => stdClass Object
        (
            [author] => Array
                (
                    [0] => Rúbia Martins
                )

        )

    [5] => stdClass Object
        (
            [subject] => Array
                (
                    [0] => Electronic accounting documents. probatory value. legal legitimation. brazilian legislation.@en
                    [1] => Documentos contables electrónicos. valor probatorio. legitimación jurídica. legislación brasileña.@es
                )

        )

    [6] => stdClass Object
        (
            [source] => stdClass Object
                (
                    [vol] => 4
                    [nr] => 
                    [year] => 2010
                    [theme] => 
                )

        )

    [7] => stdClass Object
        (
            [datePub] => Array
                (
                    [0] => 2010-07-06
                )

        )

    [8] => stdClass Object
        (
            [DOI] => Array
                (
                    [0] => stdClass Object
                        (
                            [type] => DOI
                            [value] => Array
                                (
                                    [0] => 10.54886/ibersid.v4i.3844
                                )

                        )

                )

        )

    [9] => stdClass Object
        (
            [http] => Array
                (
                    [0] => stdClass Object
                        (
                            [type] => HTTP
                            [value] => Array
                                (
                                    [0] => https://www.ibersid.eu/ojs/index.php/ibersid/article/view/3844
                                )

                        )

                    [1] => stdClass Object
                        (
                            [type] => HTTP
                            [value] => Array
                                (
                                    [0] => https://www.ibersid.eu/ojs/index.php/ibersid/article/view/3844/3584
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                        )

                )

        )

    [10] => stdClass Object
        (
            [language] => Array
                (
                    [0] => es
                )

        )

    [11] => stdClass Object
        (
            [license] => Array
                (
                    [0] => RESERVED
                    [1] => by-nc-nd/4.0
                )

        )

)