Made available in DSpace on 2015-12-03T18:35:03Z (GMT). No. of bitstreams: 1 Alecia_Buarque_Bernardinelli.pdf: 3242901 bytes, checksum: 048df9ca8891c83cc179c003d7bddc13 (MD5) Previous issue date: 2006-08-21 / The present aims at the contribution of the forecast and simulation of the main financial statements and its contribution to the decision process. The research is initiated with the conceptualization of the main financial statements made by accounting department - Balance Sheet and Profit and Loss. After that, it treats to explain the main inside and outside variables and as they affect the elaboration of these statements. The following step is to know the process of management through the budget. The simulation of the main financial statements is the last topic to be studied. In order to corroborate with the bibliographical survey a study of case with the purpose of ratifying the conclusions found in the bibliography was made, proving, thus, the formulated hypothesis. The company searched is one of the chemical branch and it is established in Brazil for almost fifty years. The answers to this research were tabulated and demonstrated, in its majority, by graphs to better explain the incidence of the pointed conclusions. The conclusions confirm the evidence of the projection contributes to the decision process generating establishment of future results, communication of goals and objectives in one determined period of time, strategically decision and elaboration of plans of action, measurement and control of performance, allocation of operational resources and decisions of capital investment. Can be said about the simulation that this generates the knowledge of the threats and chances of the company through measurement evaluating the possible impacts of the taken decisions and the anticipation of the impacts of the modifications of the variables in its result. / O presente trabalho trata das contribui????es da proje????o e da simula????o das principais demonstra????es financeiras ao processo decis??rio. Para tanto, apresenta-se a conceitua????o das principais demonstra????es financeiras elaboradas pela contabilidade - o Balan??o Patrimonial e a Demonstra????o do Resultado do Exerc??cio. Em seguida, explicam-se as principais vari??veis end??genas e ex??genas e como elas afetam a elabora????o das demonstra????es, prop??e-se um processo de gest??o atrav??s da ferramenta do or??amento. Por fim, ?? apresentada a simula????o das principais demonstra????es financeiras. A fim de corroborar com o trabalho bibliogr??fico, foi elaborado um estudo de caso com o prop??sito de ratificar as conclus??es encontradas na bibliografia, comprovando, assim, a hip??tese formulada. A empresa pesquisada ?? do ramo qu??mico e est?? estabelecida no Brasil h?? quase cinquenta anos. As respostas ??s pesquisas foram tabuladas e demonstradas, na sua maioria, em gr??ficos para melhor exemplificar a incid??ncia das conclus??es apontadas. As conclus??es apontam para a comprova????o de que a proje????o contribui ao processo decis??rio gerando estabelecimento de resultados futuros, comunica????o de metas e objetivos num determinado per??odo de tempo, decis??o estrat??gica e elabora????o de planos de a????o, medi????o e controle de desempenho, aloca????o de recursos operacionais e decis??es de investimento de capital. Com rela????o ?? simula????o pode-se dizer que esta gera o conhecimento das amea??as e oportunidades da empresa atrav??s de uma mensura????o, avaliando os poss??veis impactos das decis??es tomadas e a antecipa????o dos impactos das modifica????es das vari??veis end??genas e ex??genas no seu resultado.

Made available in DSpace on 2015-12-03T18:35:19Z (GMT). No. of bitstreams: 1 Paulo_Ricardo_Tardoque.pdf: 1187577 bytes, checksum: fdded0584294323dfabc733397bea651 (MD5) Previous issue date: 2011-12-14 / This paper studied the disclosure of administrative acts in the Brazilian public administration, which is the object of this research. The administrative acts are events not directly linked to heritage itself, but that have the potential to affect it, such as contracts and guarantees. The Brazilian Government Accounting provides the record of this type of information in the memorandum accounts, which are among the groups balance sheet account, and during the process of NBCASP creating, a process that aims at the convergence of Brazilian standards with international standards, among many other matters, was treated in the manner of disclosure of administrative acts, and records kept in memorandum accounts and these remained within the Balance Sheet of the Brazilian public administration, even at odds with the provisions of IPSAS. It was found that so far there is no consensus as to how disclosure of such information, so the paper started with the assumption that there is opportunity for improvement. The objective of this research was to provide a proposal for the disclosure of the administrative acts, which more adequately disclose this type of information. To do this proposed demonstrative, was investigated the perception of TCU's user and the quality of information. The research methodology was through a qualitative approach, and data collection relied on literature and documentary, and finally the data were analyzed by using content analysis. Compared with the literature presented, the analysis revealed that information from the administrative acts of the Brazilian public administration is relevant to the TCU's user, however the form of disclosure needs to be modernized. The goal was achieved, therefore the demonstrative proposal will help to improve the disclosure of administrative acts. Because there is also demand for this type of control in private entities, for-profit or nonprofit, it is suggested that the demonstrative proposed to be applied in this study also for private companies. / O presente trabalho estudou a divulga????o dos atos de gest??o na administra????o p??blica brasileira, sendo este o objeto da pesquisa. Os atos de gest??o s??o eventos n??o ligados diretamente ao patrim??nio, mas que t??m potencial de afet??-lo, como por exemplo, contratos e garantias. A Contabilidade governamental brasileira prev?? o registro deste tipo de informa????es nas contas de compensa????o, que est??o entre os grupos de contas do Balan??o Patrimonial, e durante processo de cria????o das NBCASP, processo este que objetivou a converg??ncia das normas brasileiras ??s normas internacionais, entre tantos outros assuntos, foi tratado da forma de divulga????o dos atos de gest??o, e manteve-se os registros nas contas de compensa????o e estas permaneceram dentro do Balan??o Patrimonial da administra????o p??blica brasileira, mesmo em diverg??ncia ao disposto nas IPSAS. Constatou-se que at?? o momento n??o h?? consenso quanto ?? forma de divulga????o deste tipo de informa????o, e por isso partiu-se do pressuposto que h?? oportunidade de melhorias. O objetivo da pesquisa foi oferecer uma proposta de evidencia????o dos atos de gest??o, que divulgue de forma mais adequada, tais informa????es. Para elaborar a proposta de demonstrativo, buscou-se conhecer a percep????o do usu??rio TCU quanto ?? qualidade da informa????o. A metodologia da pesquisa foi atrav??s de abordagem qualitativa, e para a coleta dos dados valeu-se de pesquisa bibliogr??fica e documental, por fim os dados foram analisados pelo m??todo de an??lise de conte??do. Em confronto com a literatura apresentada, a an??lise revelou que a informa????o dos atos de gest??o da administra????o p??blica brasileira ?? relevante ao usu??rio TCU, todavia a forma de divulga????o necessita ser modernizada. O objetivo foi alcan??ado, haja vista que o demonstrativo proposto auxiliar?? a melhorar a forma de divulga????o dos atos de gest??o. Por haver tamb??m a demanda deste tipo de controle nas entidades privadas, com ou sem fins lucrativos, sugere-se que seja aplicado o demonstrativo proposto na presente pesquisa, tamb??m para as empresas privadas.

Made available in DSpace on 2015-12-03T18:35:24Z (GMT). No. of bitstreams: 1 Marcia Aparecida Ferreira Schiavette.pdf: 1378664 bytes, checksum: e8d50c422aa34840a99144fb1eb9484b (MD5) Previous issue date: 2012-11-07 / A good look at the evolution of mankind throughout history reveals a litany of key discoveries in the evolution of mankind. Occupying the top echelon of these discoveries albeit distinctive is mankind s ability to communicate with each other via gestures, mime, and speech. Precisely thus rooted on this historical landmark is the entirety of this work based. In addition communication is the backdrop by which ideas, discoveries and goals are conveyed. Each objective is unique and peculiar, subject to communication evolution as required respectively not dissimilar however from accounting. Just as scientists and researchers identify historical milestones, the field of accounting science also experience and witness evolution by means of communicating facts naturally in terms of binding, relevance and timeliness. Regardless of the classification, the information is useful only if it contains the attributes of importance to be defined by different types of users. With the purpose of obtaining the compliance of disclosure index (ECI), this study chose to attribute measurement and disclosure required in notes issued by companies in the airline industry, for the year 2011, members at forty-one (414) pronouncements technical, fifteen (15) interpretations and two guidelines (02) issued by the Accounting Pronouncements Committee (CPC). The methodology of applied research is characterized as qualitative and quantitative and documentary character. As a result of our analysis, the Disclosure Compliance Index was calculated as 76,98% and 76,59% for the TAM and 74,21% and 76,19% for the GOL company, which had 187 and 194 items and 192 and 193 items of disclosure of a total of 252 items required for the years 2010 and 2011 respectively. This paper hopes to contribute to future studies on the adoption of a new index for evaluation of companies in the capital market in Brazil compared with foreign companies that adopted IFRS related to the CPC's policies adopted in Brazil, where companies with a high rate of compliance the disclosure (ICE) have a lower risk and there was a decrease or absence of items volunteers, as expected the increase of the items required / Quando analisamos a evolu????o do Ser Humano, ao longo de sua hist??ria, podemos elencar muitas descobertas importantes. Dentre as muitas registradas, a mais importante ?? aquela que fez com que os homens pudessem, atrav??s dos gestos, m??micas e da fala se comunicarem uns com os outros. ?? exatamente neste marco hist??rico que este trabalho tem a sua raiz. Atrav??s da comunica????o conseguimos transmitir nossas ideias, nossas descobertas, nossos desejos e objetivos. Para cada objetivo existe uma maneira diferente de se comunicar e esta comunica????o precisa evoluir conforme as necessidades, e n??o seria diferente para a Ci??ncia Cont??bil. Assim como os cientistas e pesquisadores identificam marcos na hist??ria, na ??rea de atua????o das ci??ncias cont??beis tamb??m vivenciamos e presenciamos a evolu????o na forma de comunicar os fatos, classificando-os em obrigat??rios, n??o obrigat??rios, relevantes, n??o relevantes, tempestivos ou n??o tempestivos, ou seja, independente da classifica????o, a informa????o s?? ser?? ??til se ela contiver os atributos de import??ncia a ser definida pelos diferentes tipos de usu??rios. Com o prop??sito de auferir o ??ndice de conformidade de evidencia????o (ICE), este trabalho escolheu como atributos a mensura????o e a evidencia????o obrigat??rias publicadas nas notas explicativas das empresas do setor a??reo, referentes aos anos de 2010 e 2011, aderentes aos quarenta e um (41) pronunciamentos t??cnicos (CPC), quinze (15) interpreta????es (ICPC) e duas (02) orienta????es (OCPC), emitidos pelo Comit?? de Pronunciamentos Cont??beis (CPC). A Metodologia da pesquisa aplicada caracteriza-se como quali-quantitativa e de car??ter documental. Como resultado da nossa an??lise, o ??ndice de Conformidade de Evidencia????o apurado foi de 76,98% e 76,59% para a empresa TAM e 74,21% e 76,19% para a empresa GOL, que apresentaram 187 e 194 itens e 192 e 193 itens de evidencia????o de um total de 252 itens obrigat??rios para o ano de 2010 e 2011 respectivamente. Este trabalho espera contribuir para futuros estudos sobre a ado????o de um novo ??ndice para avalia????o das empresas no mercado de capitais no Brasil em compara????o com empresas no exterior que adotaram as IFRS s correlacionadas aos CPC s adotados no Brasil, se as empresas com um alto ??ndice de conformidade de evidencia????o (ICE) possuem riscos menores e se houve uma diminui????o ou n??o dos itens volunt??rios, uma vez que se espera o aumento dos itens obrigat??rios

Made available in DSpace on 2015-12-03T18:35:24Z (GMT). No. of bitstreams: 1 Anderson_da_Silva_Pinto.pdf: 593086 bytes, checksum: 0af63bcd9c696fd4ff30b43131d0442b (MD5) Previous issue date: 2012-11-27 / The systematic restatement that was prohibited by Law 9.249/95, allowed companies to recognize the effects of inflation in the accounting statements, thus enabling users to understand the effects of accounting that inflation generated in the asset and results of the companies. This paper aims to highlight the effects that the lack of indexation causes in equity in earnings and profitability of companies in the mining sector in the period 2006 to 2011, comparing the indicators of net income, shareholders' equity and return on equity extracted from the accounting statements determined in accordance with Brazilian Corporate Law and the accounting statements adjusted considering the effects of inflation over the period. The prohibition of the practice of restatement caused the accounting statements disclosed by companies in the mining sector do not recognize the effects of inflation, distorting the content of the information disclosed and as a consequence affecting the decision-making process of users of accounting. This is a descriptive quantitative, in which we used the methods of descriptive analysis and descriptive statistics to understand the behavior of indicators that were studied and to analyze the accounting statements of companies within the mining sector. Were collected and analyzed indicators of net income, shareholders' equity and return on equity, extracted from the accounting information disclosed in the Revista Exame Melhores e Maiores in the period from 2006 to 2011. Where significant differences were found in the values presented in accordance with Brazilian Corporate Law as compared with the figures considering the effects of inflation. The main results were that the lack of inflation adjustment in the accounting statements cause considerable distortions in the calculation of income for the period, the net asset value and profitability indicator in equity of companies in the mining sector. The distortions affect users of accounting in the process of choosing their investments and analysis of accounting information, as these users are making decisions through accounting statements do not adequately reflect the economic reality of companies in the mining sector. Conclude that the accounting practice of indexation for both corporate as managerial levels are relevant to avoid the distortions that are caused evidenced in equity, results and return on equity of companies in the mining sector, the non-recognition of inflation. / A sistem??tica da corre????o monet??ria que foi proibida pela Lei n. 9.249/95 permitia que as empresas reconhecessem os efeitos da infla????o nas demonstra????es cont??beis, possibilitando assim, aos usu??rios da contabilidade, conhecer os efeitos que a infla????o gerava no patrim??nio e nos resultados das empresas. O presente trabalho tem como objetivo evidenciar as consequ??ncias que a falta da corre????o monet??ria ocasiona no patrim??nio l??quido, no resultado do exerc??cio e na rentabilidade do patrim??nio l??quido das empresas do setor de minera????o brasileiro, no per??odo de 2006 a 2011, comparando os indicadores de lucro l??quido, do patrim??nio l??quido e da rentabilidade do patrim??nio l??quido extra??dos das demonstra????es cont??beis apuradas de acordo com a legisla????o societ??ria e as demonstra????es cont??beis ajustadas considerando os efeitos da infla????o no per??odo. A proibi????o da pr??tica da corre????o monet??ria fez com que as demonstra????es cont??beis divulgadas pelas empresas do setor de minera????o brasileiro n??o reconhe??am os efeitos da infla????o, distorcendo o conte??do das informa????es divulgadas e, como consequ??ncia, afetando o processo decis??rio dos usu??rios da contabilidade. Trata-se de uma pesquisa descritiva quantitativa, na qual foram utilizados os m??todos de an??lise descritiva e a estat??stica descritiva para se entender o comportamento dos indicadores que foram coletados das demonstra????es cont??beis das empresas pertencentes ao setor minera????o brasileiro. Este trabalho analisa os indicadores de lucro l??quido, do patrim??nio l??quido e da rentabilidade do patrim??nio l??quido, extra??dos das informa????es cont??beis divulgadas na revista Exame Maiores e Melhores, no per??odo de 2006 a 2011. Nos indicadores coletados, h?? diferen??as relevantes nos valores apresentados de acordo com a legisla????o societ??ria em compara????o com os valores apresentados considerando os efeitos da infla????o do per??odo. Os principais resultados alcan??ados foram que a falta da corre????o monet??ria nas demonstra????es cont??beis provocam distor????es consider??veis na apura????o do resultado do per??odo, no valor do patrim??nio l??quido e no indicador de rentabilidade do patrim??nio l??quido das empresas do setor de minera????o brasileiro. As distor????es afetam os usu??rios da contabilidade no processo de escolha dos seus investimentos e nas an??lises das informa????es cont??beis, pois estes usu??rios est??o tomando decis??es com base em demonstra????es cont??beis que n??o refletem adequadamente a realidade econ??mica das empresas do setor de minera????o brasileiro. Conclui-se que a pr??tica cont??bil da corre????o monet??ria, tanto para n??veis societ??rios quanto gerenciais, ?? relevante para evitar as distor????es evidenciadas que s??o causadas no patrim??nio l??quido, nos resultados e na rentabilidade do patrim??nio l??quido das empresas do setor de minera????o brasileiro, pelo n??o reconhecimento da infla????o.

Made available in DSpace on 2015-12-04T11:45:17Z (GMT). No. of bitstreams: 1 Laurimar_Veloso_Lima.pdf: 983919 bytes, checksum: 1a7d57e7d11895081f21c0851218fcc7 (MD5) Previous issue date: 2005-04-27 / This study has the objective to elaborate a critical analysis of the process of consolidation of the financial statements when the results of these are used for comparability purposes. Through an exploratory research, with examples analysis of accounting statements from 3 (three) business groups, it tries to evaluate the adaptation of these statements for comparative purposes and the capacity of these in predicting future tendencies, when analyzed separately. Understands that in spite of the consolidation of the accounting financial statements had represented a progress in the accounting science, of the legal demand and of the recognition of most of the doctrinaires of the value of the consolidated information the use of these statements possesses limitations and they are not exempt of critics. Significant variations in the results of controlled companies can commit the analysis of the consolidated statements or financial conditions of controlled company can be hidden in the consolidated results, in such a way that for a correct analysis of the group in subject, to analyse individual demonstrations is the best alternative. For development of the study it is done necessary, initially, to approach the methodology for evaluation of permanent investments in other companies and the procedures and techniques for the consolidation of the financial statements in Brazil. The methodology to be used will be exploratory research, through the techniques of bibliographical research, of documental research, demonstration and examples analysis. / Este estudo tem por objetivo elaborar uma an??lise cr??tica do processo de consolida????o dos demonstrativos financeiros quando os resultados destes s??o utilizados para fins de comparabilidade. Por meio de uma pesquisa explorat??ria, juntamente com a an??lise de exemplos de demonstra????es cont??beis de 3 (tr??s) grupos empresariais, procurou-se avaliar a adequa????o desses demonstrativos para fins comparativos e a capacidade para prognosticar tend??ncias futuras, quando analisados isoladamente. Entendeu-se que, apesar de a consolida????o das demonstra????es cont??beis ter representado um avan??o na ci??ncia cont??bil, da exig??ncia legal e do reconhecimento da maioria dos doutrinadores do valor das informa????es consolidadas, a utiliza????o desses demonstrativos possuem limita????es e n??o est?? isenta de cr??ticas. Varia????es significativas nos resultados das controladas podem comprometer a an??lise dos demonstrativos consolidados ou condi????es financeiras de controladas podem ser encobertas nos resultados consolidados, de tal forma que, para uma correta an??lise do grupo em quest??o, analisar demonstra????es individuais foi a melhor alternativa. Para o desenvolvimento do estudo foi necess??rio, inicialmente, abordar a metodologia para avalia????o de investimentos permanentes em outras sociedades e os procedimentos e t??cnicas para a consolida????o dos demonstrativos financeiros no Brasil. A metodologia empregada foi a pesquisa explorat??ria, por meio das t??cnicas da pesquisa bibliogr??fica, da pesquisa documental e da apresenta????o e an??lise de casos pr??ticos.

Made available in DSpace on 2015-12-04T11:45:23Z (GMT). No. of bitstreams: 1 Osmir_Marcolino.pdf: 616004 bytes, checksum: 951e0dfc56f778a6686040c4fd37d0e0 (MD5) Previous issue date: 2005-04-27 / This research intends to contribute for the improvement of the financial statements of the entities controlled by the City of S??o Paulo. The target-population was determined from mixed capital companies. The data was collected through a questionnaire answered by the senior management. The solicited data was related to "the best practices guide about corporate governance" edited by the Brazilian Institute of Corporate Governance - IBGC. The answers of the searched companies had been grouped by questions and had been analyzed in group. The main conclusions are: the guidelines of corporate governance haven't been applied by the organizations, the senior management don't have controls to certify that the report doesn't contain any untrue statement of a material fact, and, furthermore, the procedures are different from that expected. / Este trabalho procura contribuir para a melhoria da transpar??ncia dos relat??rios cont??beis das entidades controladas pela Prefeitura do Munic??pio de S??o Paulo. Para tanto, foi desenvolvida pesquisa junto ??s empresas de economia mista controladas pela Prefeitura. Essa pesquisa constituiu-se de visita????o ??s empresas selecionadas com aplica????o de question??rio a representantes da alta administra????o. O question??rio aplicado foi formulado com base no "C??digo das Melhores Pr??ticas de Governan??a Corporativa", editado pelo Instituto Brasileiro de Governan??a Corporativa (IBGC), visando identificar a ado????o ou n??o de suas orienta????es. As respostas das empresas pesquisadas foram agrupadas por quest??o e analisadas no conjunto. Pelas an??lises pode-se verificar que os princ??pios de "governan??a corporativa" s??o pouco aplicados, o que repercute negativamente na transpar??ncia dos relat??rios cont??beis elaborados pelas entidades controladas pela Prefeitura do Munic??pio de S??o Paulo. Al??m disso, verifica-se tamb??m que essas empresas, embora possuam o mesmo acionista controlador, divergem em muitos procedimentos.

Made available in DSpace on 2015-12-04T11:45:32Z (GMT). No. of bitstreams: 1 Onier_Massarini_Junior.pdf: 2523708 bytes, checksum: 9d8277f33e6796842d1b7810f05f5fbf (MD5) Previous issue date: 2005-08-29 / This work aims to analyze the disclosure level of the Financial Statements published by the Communitarian Investment Companies established in S??o Paulo State, using the accounting information necessary to publishing the financial statements required by the CVM - Stock Exchange Brazilian Commission through its Of??cio-Circular n?? 01/2005 as parameter. Therefore, was made empirical and documental research to value the founded financial statements that were published at the DOESP (Official Paper of S??o Paulo Government) on the 2004 fiscal year. The Communitarian Investment Companies are companies non public companies that have interest in others company as their social principal purpose - mainly medium and small enterprises -, in order to enhancing the economical rate of local development. Besides giving capital risk to other enterprises, Communitarian Investment Companies can use human and technical resources among their shareholders. The statements required by CVM were chosen because they have great expression in the accounting ??rea and are according to good practices of corporate governance and are correspondent to provide more usefull information to decision makings by the users of statements. It was creat an own instrument to value the disclosure of the financial statements because there wasn't another instrument to do this. To validate the hypothesis initial described was studied Accounting mains, general aspects over corporate governance and the quality of accounting information and its usefulness for decision making. At the end of research, was possible confirm that Communitarian Investment Companies have a low level of disclosure, because they publish few information required by CVM, but publish only the legal required one. Was still validate that Cash Flow statement and consolidated financial statement was published by none of the Communitarian Investment Companies. / A presente disserta????o tem por objetivo analisar o grau de evidencia????o das demonstra????es financeiras publicadas por Empresas de Participa????o Comunit??ria - EPC's localizadas no Estado de S??o Paulo, utilizando-se como par??metro as recomenda????es para elabora????o e divulga????o de informa????es cont??beis elaborada pela CVM - Comiss??o de Valores Mobili??rios em seu Of??cio-Circular n?? 01/2005. Para tanto, utilizou-se de pesquisa emp??rica e documental para avaliar as Demonstra????es Financeiras levantadas que foram publicadas no Di??rio Oficial do Estado de S??o Paulo - DOESP em 2004. As EPC's s??o sociedades an??nimas de capital fechado que t??m por objetivo principal participar no capital social de outras empresas - notadamente empresas de pequeno e m??dio porte -, visando o desenvolvimento econ??mico na sua regi??o de atua????o. Al??m de fornecer capital de risco para as empresas investidas, as EPC's podem utilizar, ainda, os recursos humanos e t??cnicos de seu quadro de acionistas. As recomenda????es da CVM foram escolhidas para ser utilizadas como par??metro em raz??o da sua express??o no cen??rio cont??bil, por estar condizente com boas pr??ticas de governan??a corporativa, em conson??ncia com padr??es internacionais de contabilidade e por estar mais condizentes com as necessidades dos usu??rios para suas tomadas de decis??es. A falta de um par??metro pr??prio para a an??lise das demonstra????es financeiras das EPC's acabou resultando na constru????o de um instrumento pr??prio, o qual foi utilizado nesta disserta????o. Para a confirma????o da hip??tese formulada, foi apresentado arcabou??o te??rico, no qual foram apresentados os objetivos da Contabilidade, aspectos gerais de governan??a corporativa, usu??rios das demonstra????es financeiras, e a qualidade da informa????o cont??bil e sua utilidade para a tomada de decis??o. Ao final da pesquisa, foi poss??vel confirmar que as demonstra????es financeiras das EPC's apresentam baixo ??ndice de evidencia????o, pois divulgaram poucas das informa????es recomendadas pela CVM, limitando-se, na maioria dos casos, ??s exig??ncias legais. Constatou-se, ainda, que nenhuma das empresas analisadas n??o apresentaram Demonstra????es do Fluxo de Caixa nem elaboraram demonstra????es financeiras consolidadas.

Made available in DSpace on 2015-12-04T11:45:34Z (GMT). No. of bitstreams: 1 Jose_Ribeiro_Magalhaes.pdf: 660006 bytes, checksum: ca903df163e02e9dc1d4d638d745966f (MD5) Previous issue date: 2003-05-14 / Great amounts are made available annually by the government to the institutions related to public organizations for the development of operations aiming the benefits for the society. Public resources maintain the institutions and is necessary to keep the society informed about their actions so that the taxpayers can acknowledge what good it has effectively brought. The main objective of this work was to elaborate a Social Balance of a research and development laboratory, maintained by the federal government with several objectives, but mainly to offer a synchrotron light source for the Brazilian researchers. In order to accomplish this objective the method of a study case was used and through which the main social indicators of this institution were analysed to evaluate if the institution is complying with its social mission. The results, besides enhancing its social contribution, will serve as guidelines for the decision makers of the institution based on the collected data. A research was carried out on the main actions of the institution and what the results have brought to the community, mainly for the Brazilian scientific community. The final results of this research work, structured on a social balance proposal, give evidence that the institution is truly achieving its institutional mission and that it has contributed to the advancement of Brazilian scientific research. / Os governantes da administra????o p??blica disponibilizam anualmente vultosas subven????es para organismos p??blicos a fim de que desenvolvam determinadas opera????es visando beneficiar a sociedade. ?? dever das institui????es mantidas com recursos p??blicos prestar contas da sua atua????o, esclarecendo para a sociedade o que faz com os recursos pecuni??rios que a elas s??o repassados, com a finalidade que esta possa tomar conhecimento do que efetivamente estas institui????es t??m destinado aos contribuintes. O objetivo central deste trabalho foi elaborar o Balan??o Social de um laborat??rio de pesquisa e desenvolvimento, dando ??nfase principalmente aos investimentos em pesquisa e desenvolvimento, que ?? mantido especialmente com recursos p??blicos federais, o qual tem entre os in??meros objetivos, dentre os quais disponibilizar um fonte de luz s??ncroton para os pesquisadores brasileiros. Para alcan??ar este objetivo, utilizou-se o m??todo de estudo de caso pelo qual foram avaliados os principais indicadores sociais da institui????o, analisando-se a institui????o em raz??o da sua miss??o social. O resultado destas opera????es p??s em destaque o que a institui????o faz pelo social, propondo-se a servir de par??metro, com base nos dados coletados, aos usu??rios internos, representados tamb??m pelos gestores, bem como aos externos, segundo as medidas de gerenciamento da institui????o. Foi realizado um estudo sobre as principais a????es da institui????o e a contribui????o deste laborat??rio ?? comunidade, em especial para ?? comunidade cient??fica brasileira. A avalia????o final dos trabalhos desenvolvidos, para a elabora????o desta pesquisa, aponta para a oportunidade e a relev??ncia do Balan??o Social, no ajuizamento da institui????o no que concerne ?? sua contribui????o ?? comunidade e, em especial, ?? comunidade cient??fica.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-01-26T16:13:44Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Marcia_Marcondes_da_Silva.pdf: 8069358 bytes, checksum: edc95c2e7701b52300c68a3c39bd3698 (MD5) / Made available in DSpace on 2016-01-26T16:13:44Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Marcia_Marcondes_da_Silva.pdf: 8069358 bytes, checksum: edc95c2e7701b52300c68a3c39bd3698 (MD5) Previous issue date: 2008-06-19 / The purpose of this work is to identify the occurrence of noises that affect the communication process, with accounting statements working as businesses language within the process of account rendering between the social work entities and the City Hall of the City of Tabo??o da Serra - City Council of Social Work (CMAS) and City Hall of Tabo??o da Serra (PMTS). In order to do that, it is based on studies that suggest the existence of a relationship between the accounting process, as business language, and the communication theory, with emphasis on the noises that may interfere in any communication process. The investigation tries to identify the occurrence of noises according to the perception of the users of accounting statements, issues - social work entities and receivers - CMAS and PMTS. The reason for carrying out this research comes from the study carried out by the Commission of Guidance Analysis and Inspection COAF/CMAS, where it was detected that the majority of the registered entities had their registrations cancelled or suspended because of problems with the account rendering and research carried out at CMAS, where it was observed the difficulty of the CMAS in establishing and maintaining partnerships with the social work entities in the city. The communication theory reveals that, some times, the level of knowledge of the issuer and the receiver, the social and cultural context where both of them are inserted, the channel used, the content of the message are responsible for problems that occur in the communication process. Therefore, this theory establishes parameters to determine if the communicative act takes place efficiently and effectively. As the main purpose of accounting is the supply of useful information for taking decisions, if accounting statements are not understood, it means that noises took place during the process and that the communicative act did not fully take place. In order to avoid or diminish the harmful effects of the noise it is essential to know where and how they take place. / O objetivo deste trabalho foi identificar a ocorr??ncia de ru??dos que comprometem o processo de comunica????o, sendo as demonstra????es cont??beis atuantes como linguagem de neg??cios no processo de presta????o de contas entre as entidades assistenciais e o Poder P??blico do Munic??pio de Tabo??o da Serra - Conselho Municipal de Assist??ncia Social (CMAS) e Prefeitura Municipal de Tabo??o da Serra (PMTS). Para tanto, baseou-se em estudos que sugerem existir rela????o entre o processo cont??bil, enquanto linguagem de neg??cios e a teoria da comunica????o, com ??nfase aos ru??dos que podem intervir em qualquer processo de comunica????o. A investiga????o buscou identificar a incid??ncia de ru??dos segundo a percep????o dos usu??rios das demonstra????es cont??beis, emissores - entidades assistenciais e receptores - CMAS e PMTS. A motiva????o desta pesquisa adv??m de estudo realizado pela Comiss??o de Orienta????o An??lise e Fiscaliza????o COAF/CMAS, neste estudo detectado que a maioria das entidades cadastradas estava com seus registros cancelados ou suspensos por problemas com as presta????o de contas e pesquisa realizada no pr??prio CMAS, onde foi detectado a dificuldade que este tem encontrado em formar e manter parcerias com as organiza????es de assist??ncia social do munic??pio. A teoria da comunica????o vem revelar que, por vezes, o n??vel de conhecimento do emissor e do receptor, o contexto s??cio-cultural em que ambos se encontram o canal utilizado, o conte??do da mensagem s??o respons??veis por problemas ocasionados no processo de comunica????o. Portanto, essa teoria estabelece par??metros para avaliar se o ato comunicativo ocorre com efici??ncia e efic??cia. Conclui-se que, como o objetivo principal da contabilidade ?? o fornecimento de informa????es ??teis para a tomada de decis??es, se as demonstra????es cont??beis n??o forem compreendidas, significa que ru??dos ocorreram durante o processo e que o ato comunicativo n??o ocorreu plenamente. Para evitar ou minimizar os efeitos nocivos do ru??do ?? imprescind??vel conhecer onde e como eles ocorrem.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-06-24T17:13:11Z No. of bitstreams: 1 Antonio_Carlos_Fiore.pdf: 718863 bytes, checksum: 7dc6833a7e9aa377933d5c6f99f6bd59 (MD5) / Made available in DSpace on 2016-06-24T17:13:11Z (GMT). No. of bitstreams: 1 Antonio_Carlos_Fiore.pdf: 718863 bytes, checksum: 7dc6833a7e9aa377933d5c6f99f6bd59 (MD5) Previous issue date: 2016-03-22 / The aim of this study was to observe how companies acting in fashion market measure, evaluate and emphasize their inventory in financial statements. Moreover, how they deal with the risks of its fast obsolescence. The fastest alterations in fashion tendencies; the capacity or not to anticipate, identify and answer to changes in consumers?? tastes; the interruptions in the flow of goods, that could cause breaks in the supply chain; the growing competition; the unpredictability in consume, and planning errors upon the development of new collections could be harmful for stored products waiting for its customers ??? all of them force companies to charge prices lower than their costs. The user of financial statements needs to be warned of such risks, because they could affect the existing inventory. To reach the proposed aims, the practices adopted in the main international companies of this sector were analyzed, by means of published financial statements, and compared with those adopted by Brazilian companies listed in Bovespa Stock Exchange. In addition, through interviews, it was possible to identify the treatment given to the same theme by Brazilian companies unlisted in Bovespa Stock Exchange. It was clear that international and national listed companies correctly attend to what is established in accounting standards. On the other hand, in national unlisted companies, the adoption of these practices needs development. It was also possible to verify that financial statements of American companies provide their users with more details concerning risks involving operations with goods, when compared to information provided by European and Brazilian companies. / O objetivo deste estudo foi observar a forma pela qual as empresas atuantes no mercado da moda mensuram, avaliam e evidenciam seus estoques nas demonstra????es financeiras e de que maneira tratam os riscos de sua r??pida obsolesc??ncia. As mudan??as cada vez mais r??pidas nas tend??ncias de moda; a capacidade ou n??o de se antecipar, identificar e responder ??s altera????es nos gostos dos consumidores; as interrup????es no fluxo de mercadorias que podem causar rupturas no supply chain; o acirramento da concorr??ncia; a imprevisibilidade do consumo e, os erros de planejamento na elabora????o de novas cole????es podem ser danosos para os produtos estocados ?? espera de seus consumidores, obrigando as empresas a praticar pre??os muitas vezes inferiores ao seu pr??prio custo. O usu??rio das demonstra????es financeiras precisa ser informado a respeito desses riscos, pois estes podem impactar os estoques existentes. Para alcan??ar os objetivos propostos, foram analisadas, por meio das demonstra????es financeiras publicadas, as pr??ticas cont??beis adotadas nas principais empresas internacionais desse segmento, comparando-as ??quelas adotadas pelas empresas brasileiras, listadas na Bovespa. Complementarmente, atrav??s de entrevistas, buscou-se identificar o tratamento dado a esse mesmo tema pelas empresas brasileiras n??o listadas na Bovespa. Ficou claro que tanto as empresas internacionais, quanto as nacionais listadas, atendem corretamente ao que est?? estabelecido nas normas cont??beis, enquanto que nas empresas nacionais, de capital fechado, a ado????o dessas pr??ticas cont??beis, ainda carece de evolu????o. Pode ser observado, ainda, que as demonstra????es financeiras das empresas norte-americanas fornecem, aos seus usu??rios, mais detalhes a respeito dos riscos inerentes ??s opera????es com mercadorias, quando comparadas ??s informa????es fornecidas pelas empresas europeias e brasileiras.