Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T22:59:36Z No. of bitstreams: 2 Adriano Dantas Lima Rodrigues.pdf: 683093 bytes, checksum: 5e76ca0b2e0469af0f0484640b8755c6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T22:59:36Z (GMT). No. of bitstreams: 2 Adriano Dantas Lima Rodrigues.pdf: 683093 bytes, checksum: 5e76ca0b2e0469af0f0484640b8755c6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-05 / The objetive of this work was to analyze which motivating factors could positively be associated with the level of disclosure of business combination in Brazilian public companies that trade in S??o Paulo city stock exchange (B3). To fulfill such aim, it was developed a Business Combination index ??? INDCOMBADAPT, based on Nakayama & Salotti (2014) and Shalev (2009) researches. Instead of developing a disclosure index based on a checklist model, described by the technical pronouncement CPC 15 - Business Combinations as mandatory, in this research, some itens (subcategories) that could be repetitive were removed. Therefore, it was considered only information about one relevante criterion, that is, if missing, could cause problems to understand the procedure On the basis of previous researches, we selected factors that could positively impact the level of disclosure of business combination. We analyzed: companies?? size, listing segment in B3, subjection to regulatory agencies, free float shares, internationalization, audit firms, bond issuance, performance and indebtedness. We investigated the annual financial statements of 2015, from Brazilian companies that trade in S??o Paulo city stock exchange (B3), which described information concerning business combinations in these statements. We identified 28 acquirer companies involved in 53 procedures characterized as combinations, according to IFRS 03 (CPC-15 R1). In the studied period, the business combination disclosure index was 0,4082 (maximum 0,8095, and minimum 0,0479), indicating low disclosure level. Positive correlations concerning the combination index for the variable Indebteness were found. Moreover, after the regression analyzis the only conformed hyphotesis was that there is a positive relationship among financial statements audited by big audit firms and the level of disclosure of business combination. This confirms the works of Taplin, Zhao, & Brown (2014), Nakayama (2012) and Murcia (2009). / O objetivo desta pesquisa foi analisar quais fatores motivadores poderiam estar associados positivamente ao n??vel de divulga????o de combina????o de neg??cios em empresas brasileiras de capital aberto, na bolsa de valores de S??o Paulo (B3). Para alcan????-lo, foi desenvolvido um ??ndice de Combina????o de Neg??cios, o INDCOMBADPT, adaptado de Nakayama & Salotti (2014) e Shalev (2009). Em vez de desenvolver um ??ndice de divulga????o baseado em um modelo checklist do que o pronunciamento t??cnico CPC-15 R1 (IFRS 03) de combina????o de neg??cios descreve como conformidade da norma, nesta pesquisa, foram retirados itens (subcategorias) que poderiam ser repetitivos. Desse modo, considerou-se somente informa????es sobre um crit??rio de relev??ncia. Assim, foram observadas somente informa????es que partem do pressuposto de que, na falta, podem causar problemas no entendimento da opera????o. Com base em pesquisas anteriores, foram selecionados fatores que poderiam impactar positivamente o n??vel de combina????o de neg??cios. Foram analisados: porte das companhias, segmento de listagem, sujei????o ??s ag??ncias reguladoras, percentual das a????es em circula????o no mercado, internacionaliza????o, firmas de auditoria, emiss??o de t??tulos, desempenho e endividamento. Foram analisadas as demonstra????es financeiras anuais de 2015, das companhias brasileiras com a????es negociadas na bolsa de valores de S??o Paulo (B3), que descreveram informa????es referentes a combina????es de neg??cios nessas demonstra????es. Foram identificadas 28 companhias adquirentes envolvidas em 53 opera????es caracterizadas como combina????o, conforme o CPC-15 R1 (2011). No per??odo analisado, o ??ndice de divulga????o de combina????o de neg??cios ficou em 0,4082 (m??ximo 0,8095 e m??nimo 0,0476), indicando baixo n??vel de divulga????o. A pesquisa apresentou correla????o positiva quanto ao ??ndice de combina????o para a vari??vel Endividamento. E ap??s an??lise de regress??o, a ??nica hip??tese confirmada foi que existe rela????o positiva entre demonstra????es financeiras auditadas por grandes empresas de auditoria e o n??vel e divulga????o de combina????o de neg??cios, corroborando Taplin, Zhao, & Brown (2014), Nakayama (2012) e Murcia (2009).

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-03-21T17:46:59Z No. of bitstreams: 2 Jessica Barros Anastacio.pdf: 1323678 bytes, checksum: 5d615221810ac7158202d1f26819b435 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-21T17:46:59Z (GMT). No. of bitstreams: 2 Jessica Barros Anastacio.pdf: 1323678 bytes, checksum: 5d615221810ac7158202d1f26819b435 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-05 / This paper aims to study teaching cases reported by a professor of Accounting Sciences. To do so, it carried out an exploratory qualitative approach. The data was collected in interviews with three teachers from public higher education institutions in Southeast Brazil, and was analyzed through content analysis method. The knowledge was identified in the case study "How to facilitate the learning of Cost Accounting for students who did not choose the Accounting career?", in witch is used: active methodologies; professional ethics; knowledge of the specific content and discipline; respect for student opinion; planning and evaluation of learning; reflection on teaching practice; background of contents; and theoretical-practical relation. The knowledge we can identify in the teaching case: "Formative assessment of the student in a constructive perspective" is about: evaluation of learning in the identification of advantages and difficulties of students and it's reflection in teaching practice; ethics and academic honesty; usage of tools and evaluation criteria for learning; new technologies in education; research of teaching practice; encouraging ethics and positive attitudes in students; and the use of reflection on teaching practice. The knowledge identified in the other teaching case called "Evaluation as an opportunity to develop professional ethics", is: use of ethics in teaching; academic honesty; encouragement of positive attitudes in students; and reflection on the teaching practice. We highlight the common knowledge of the three teaching cases: a) confronting ethical dilemmas in teaching; b) reflection on the teaching practice; c) use of evaluation to develop academic honesty, learning the contents and valuing the accounting profession. It is concluded that the identified knowledge comes from the knowledge of the discipline, the classroom practice, the institution of education where the teachers work, the coexistence with the peers and with the students, as well as of the personal, professional and academic trajectory experienced by teachers until then. / O presente trabalho tem como objetivo conhecer e analisar os saberes que se fazem presentes em casos de ensino relatados pelo professor de Ci??ncias Cont??beis. Para tanto, realizou-se uma pesquisa explorat??ria de abordagem qualitativa. Os dados foram coletados em entrevistas realizadas com tr??s docentes de institui????es de ensino superior p??blicas da regi??o Sudeste do Brasil, e as informa????es foram analisadas por meio da an??lise de conte??do. Os saberes identificados no caso de ensino "Como facilitar a aprendizagem da Contabilidade de Custos para alunos que n??o escolheram o curso de Ci??ncias Cont??beis?" foram: uso de metodologias ativas; ??tica profissional; saber do conte??do especifico e da disciplina; respeito ?? opini??o dos alunos; planejamento e avalia????o da aprendizagem; reflex??o sobre a pr??tica docente; contextualiza????o dos conte??dos; e rela????o te??rico-pr??tica. Os saberes identificados no caso de ensino ??Avalia????o formativa do aluno em uma perspectiva construtiva?? foram: a avalia????o da aprendizagem na identifica????o de avan??os e dificuldades dos alunos e na reflex??o sobre a pr??tica de ensino; ??tica e honestidade acad??mica; uso de instrumentos e crit??rios da avalia????o da aprendizagem; novas tecnologias no ensino; a pesquisa da pr??tica de ensino e incentivo ?? ??tica e a atitudes positivas nos alunos. Os saberes identificados no caso de ensino "Avalia????o como oportunidade para desenvolver a ??tica profissional" foram: uso da ??tica na doc??ncia; honestidade acad??mica; incentivo de atitudes positivas nos alunos; e reflex??o sobre a pr??tica docente. Destacam-se os saberes em comum aos tr??s casos de ensino: a) enfrentamento de dilemas ??ticos na doc??ncia; b) reflex??o sobre a pr??tica docente; c) uso da avalia????o para desenvolver a honestidade acad??mica, a aprendizagem dos conte??dos e a valoriza????o da profiss??o cont??bil. Conclui-se que os saberes identificados s??o provenientes do conhecimento da disciplina, da pr??tica de sala de aula, da institui????o de educa????o onde os professores atuam, da conviv??ncia com os pares e com os alunos, bem como da trajet??ria pessoal, profissional e acad??mica vivenciada pelos docentes at?? ent??o.

Made available in DSpace on 2015-12-03T18:35:04Z (GMT). No. of bitstreams: 1 Marcelo_Rabelo_Henrique.pdf: 361025 bytes, checksum: 7e6971f725a340614aa4f1d12bacaffe (MD5) Previous issue date: 2008-10-24 / Forensic Accounting is an option of professional career for future Accountants. It was determined by the Brazilian Resolution CNE/ CES N. 1012004 that the accounting students should be able to interact with the real context. Therefore, the courses should offer qualified professors to teach all the disciplines from the Accounting Course, and Forensic Accounting is also included. Considering this context, the aim of this research was to identify and analyze the teaching conditions of how the discipline Forensic Accounting is taught in Accounting Courses in S??o Paulo city. It was analyzed the teaching conditions and obtained the perceptions from coordinators of the courses concerning Forensic Accounting in two different groups: the first grouped 7 out of the 10 best ranked Accounting courses, according to ENADE 2006 - a Brazilian test that aims to analyze the teaching conditions at Brazilian Universities - and the second grouped 10 random courses, chosen because of accessibility. Some research techniques were applied in this work, as the bibliographical, documental, the analysis of content to evaluate the obtained description of the disciplines, as well as the combination of descriptive statistics and multidimensional scaling for the data collected through questionnaires. The analysis of the descriptions showed that the best ranked courses give more attention to all the content in the description, to the variation in the teaching strategies, to specific blocks of content and to the range of evaluation criteria. The analysis of the coordinators from the other universities indicated that, in such universities, there is a more constant change of course coordinators and an agreement that the offered contents are related to the aims of the course. The results obtained from the questionnaires showed that, within each university, the subjects from 3 of the best ranked universities and from 3 of the other random universities have similar views relating the dimensions "general aspects of the disciplines" and "extra activities". However, there is no agreement between the 2 distinct groups and the dimensions. It was also verified that the subjects classified into the categories "professor" and "coordinator" have different views concerning the already mentioned "general aspects of the disciplines" and "extra activities". / A per??cia cont??bil ?? uma op????o de atua????o profissional para os futuros contadores. A resolu????o CNE/CES N. 10/2004, determinou que os cursos de Ci??ncias Cont??beis devem formar profissionais aptos a interagir com o contexto atual, o que requer boas condi????es de ensino e professores qualificados nas disciplinas e conte??dos, inclusive per??cia cont??bil. Assim, o objetivo geral desta pesquisa foi identificar e analisar as condi????es de ensino de per??cia cont??bil em cursos de Ci??ncias Cont??beis na grande S??o Paulo. Foram analisadas as condi????es de ensino e obtidas as percep????es de coordenadores de cursos e professores de Per??cia Cont??bil em dois grupos de cursos: o 1??. com 7 dos 10 melhores classificados pelo ENADE de 2006, e o 2??. com 10 cursos escolhidos por acessibilidade. Foram usadas t??cnicas de pesquisa bibliogr??fica, documental, an??lise de conte??do para avalia????o dos programas de disciplina obtidos, al??m de estat??stica descritiva combinada o escalonamento multidimensional para os dados coletados com os question??rios. A an??lise dos programas revelou maiores preocupa????es e cuidados do grupo das melhores IES em rela????o a: completude do programa, varia????o nas estrat??gias de ensino, ??nfase em determinados grupos de conte??dos, e variedade nos crit??rios de avalia????o. A an??lise das percep????es dos respondentes indicou para as demais IES: maior rotatividade dos coordenadores dos cursos, e maior concord??ncia de que os conte??dos oferecidos est??o relacionados aos objetivos do curso. Os resultados obtidos com as assertivas indicaram que os sujeitos de tr??s das melhores IES e de tr??s das demais IES t??m, ao n??vel de cada uma, opini??es semelhantes quanto ??s dimens??es denominadas "aspectos gerais da disciplina" e "atividades complementares", embora n??o haja concord??ncia ao n??vel dos grupos de IES e das dimens??es. Os sujeitos das IES restantes separados nas categorias "professor" e "coordenador" revelaram possuir opini??es distintas em rela????o aos mesmos "aspectos gerais da disciplina" e "atividades complementares".

Made available in DSpace on 2015-12-03T18:35:09Z (GMT). No. of bitstreams: 1 Edilberto_Ponce_Braconi.pdf: 1503578 bytes, checksum: 7c83d32fdf6af0d4629d66a37ae20da1 (MD5) Previous issue date: 2006-12-04 / Study on companies of countable services of the city of S??o Paulo, that it presents an analysis of the capacity technique that the same ones possess to assist the process of strategical planning of its customers. With the constant increase of the market requirements, the planning of its activities is each more common time to all the organizations, of short, medium and long run. This if becomes essential so that the organizations can reach its objectives with bigger level of competitiveness. The planning lack has led great numbers of companies to lock up its activities in precocious way. The majority of the managers of companies who had had its locked up activities, it points as the main consequence of this precocious closing of its activities, the planning lack. The companies of countable services are the only assessorship that the majority of the organizations can contract or contracts at the beginning of its activities. From there the center problem appears of the research that is, to know if the companies of countable services of the city of S??o Paulo they possess capacity technique to assist the process of strategical planning of its customers. The work consisted of constructing a theoretical recital on strategical planning and companies of countable services that were capable to give I subsidize through the identification of a set of abilities necessary to assist the process of strategical planning of an organization. After this stage was constructed a script to analyze these abilities in the searched companies. Contacts with 82 companies with headquarters in the city of S??o Paulo had been made, of which 40 had agreed to participate of the research. After it collects and analysis of the data supplied for these companies, one evidenced that the companies research possess 70% of the abilities raised in this study, however the study it did not obtain to trace a dependence relation enters these abilities presented for the searched companies and the related variable in the study. The statistical tests had presented little significance in the presented relations of dependence. One also perceives that the companies of countable services although to have capacity technique to assist the process of strategically planning of its customers, in its majority they are rare or never called to participate of this process, as results of item 4.4.6 and 4.4.8 of this study. / Resumo: Estudo sobre empresas de servi??os cont??beis da cidade de S??o Paulo, que apresenta uma an??lise da capacidade t??cnica que as mesmas possuem para assessorar o processo de planejamento estrat??gico de seus clientes. Com o constante aumento das exig??ncias de mercado ?? cada vez mais comum a todas as organiza????es o planejamento de suas atividades, de curto, m??dio e longo prazo. Isso se torna imprescind??vel para que as organiza????es possam alcan??ar seus objetivos com maior n??vel de competitividade. A falta de planejamento tem levado grande numero de empresas a encerrarem suas atividades de maneira precoce. A maioria dos gestores de empresas que tiveram suas atividades encerradas, aponta como a principal conseq????ncia deste encerramento precoce de suas atividades, a falta de planejamento. As empresas de servi??os cont??beis ?? a ??nica assessoria que a maioria das organiza????es pode contratar ou contrata no inicio de suas atividades. Da?? surge o problema central da pesquisa que ??, saber se as empresas de servi??os cont??beis da cidade de S??o Paulo possuem capacidade t??cnica para assessorar o processo de planejamento estrat??gico de seus clientes. O trabalho consistiu em construir uma fundamenta????o te??rica sobre planejamento estrat??gico e empresas de servi??os cont??beis que fosse capaz de dar subsidio atrav??s da identifica????o de um conjunto de compet??ncias necess??rias para assessorar o processo de planejamento estrat??gico de uma organiza????o. Ap??s esta etapa foi constru??do um roteiro para an??lisar estas compet??ncias nas empresas pesquisadas. Foram feitos contatos com 82 empresas com sede social na cidade de S??o Paulo, das quais 40 concordaram em participar da pesquisa. Ap??s coleta e an??lise dos dados fornecidos por estas empresas, constatou-se que as empresas pesquisas possuem 70% das compet??ncias levantadas neste estudo, por??m o estudo n??o conseguiu tra??ar uma rela????o de depend??ncia entre estas compet??ncias apresentadas pelas empresas pesquisadas e as vari??veis relacionadas no estudo. Os testes estat??sticos apresentaram pouca signific??ncia nas rela????es de depend??ncia apresentadas. Percebe-se tamb??m que as empresas de servi??os cont??beis apesar de ter capacidade t??cnica de assessorar o processo de planejamento estrat??gico de seus clientes, em sua maioria s??o raramente ou nunca chamadas a participar deste processo, conforme resultados do item 4.4.6 e 4.4.8 deste estudo.

Made available in DSpace on 2015-12-03T18:35:09Z (GMT). No. of bitstreams: 1 Mauricio_Lopes_da_Cunha.pdf: 1621497 bytes, checksum: 3795e41eecb1f2ac89b23e031a2f7a03 (MD5) Previous issue date: 2007-07-31 / The relation between the organizational climate and the financial performance has been studied by several researchers who have emphasized that there could be reciprocity between the organizational climate and the enterprise performance. The purpose of this study is to investigate if the Brazilian enterprises that reached the highest rates of work satisfaction, demonstrated by theirs employees and expressed by their organizational climate, have also demonstrated the best indicators of financial performance. In order to accomplish this purpose, a research was made about the financial indicators of the enterprises that have presented the highest indices of organizational climate in the years of 2004, 2005 and 2006 and were classified by the Guide VOC?? S/A - EXAME, published by EDITORA ABRIL. This research has only included the enterprises that are mentioned in that magazine list as well as in the list "Melhores e Maiores da Revista EXAME", which present the best and the biggest Brazilian enterprises, according to this magazine. In this context, forty enterprises were selected from which twenty were classified by the Guide VOC?? S/A-EXAME, being among the first ten enterprises in the years 2004, 2005 e 2006 and they were compared with twenty other enterprises which were part of that guide. An study was done to determine if the enterprise participation in that magazine list, showing a high value index would result in a better financial performance. For this purpose, the following indicators were used: Rate of Return on Total Assets, Return on Equity, Net Margin, Operating Margin, Sales Growth, Asset Turnover and the Active Sales per Employee. These index values were obtained from the database " Melhores e Maiores da FIPECAFI". The statistical tests of Shapiro Wilks were applied firstly. Afterwards, the Mann-Whitney??s or the test "t" and the multidimensional scaling were also applied. Then it was concluded that there was no strong relationship between the organizational climate and the financial performance / As empresas com fins lucrativos e que atuam em um segmento competitivo tiveram, ao longo dos ??ltimos anos, uma grande evolu????o, impulsionada por condi????es econ??micas nacionais e internacionais, avan??os tecnol??gicos e exig??ncias de um mercado cada vez mais din??mico. Neste contexto, este estudo teve por objetivo investigar como as organiza????es cont??beis do munic??pio de S??o Paulo est??o utilizando o planejamento estrat??gico na sua gest??o. O estudo fundamenta-se atrav??s de uma revis??o bibliogr??fica sobre as caracter??sticas das organiza????es cont??beis, bem como sobre os conceitos que norteiam o processo de planejamento estrat??gico. Para atingir este objetivo, foi realizada uma pesquisa explorat??ria quantitativa, junto ??s organiza????es cont??beis do munic??pio pesquisado. Para a coleta de dados, foi elaborado e utilizado como instrumento de pesquisa um question??rio com 50 quest??es. O crit??rio de amostragem foi por conveni??ncia, utilizando-se para an??lise a estat??stica descritiva e ferramentas n??o-param??tricas com o aux??lio do software SPSS. Em complemento a esta pesquisa quantitativa, foi realizada uma pesquisa qualitativa com base em entrevistas estruturadas, utilizando-se a an??lise de conte??do para a classifica????o das categorias semelhantes. Os resultados obtidos de ambas as pesquisas revelaram que a maioria das empresas pesquisadas entende a import??ncia do planejamento estrat??gico e t??m uma percep????o positiva das raz??es, benef??cios e vantagens gerados pela sua utiliza????o, contudo n??o o v??m praticando. A pesquisa quantitativa tamb??m demonstrou outro lado positivo: apesar de 98% das empresas n??o estarem praticando o planejamento estrat??gico no momento, 92% t??m a inten????o de coloc??-lo em pr??tica, o que pode alterar a constata????o, j?? verificada em outras pesquisas, de que as organiza????es cont??beis pouco contribuem ao apoio gerencial utilizado no processo decis??rio dos seus clientes.

Made available in DSpace on 2015-12-03T18:35:31Z (GMT). No. of bitstreams: 1 Aline_dos_Santos_Gorrao2.pdf: 1559972 bytes, checksum: be5fbe2f10f6f7c64104eae851ef4504 (MD5) Previous issue date: 2014-08-25 / There are usually three accountants involved in accounting expert inspections in the court: one court expert, that is appointed by the judge, and two appointed accountant experts, that are appointed by the plaintiff or defendant; however, when the accounting literature addresses the experts, it approaches the profile and the work regarding the court expert and it omits appointed experts even they being the majority in number of professionals involved. Also regarding extrajudicial expert inspections, mainly, in arbitration procedures, the literature is scarce and mentions little about the role of the appointed expert. In this context, the present work tries to understand the following question: What is the perception of a group of lawyers about the profile and the acting of an expert accountant appointed by the plaintiff or defendant? This question is aimed at identifying and describing how this group of lawyers, one of the main users of experts appointed by the plaintiff or defendant services, sees the accountants as appointed expert, before, during and after the execution of the expert inspection. It is also aimed at identifying the characteristics that accountants need to have to act well in this area. To meet this objective, an exploratory and descriptive research was carried out using semi structured interviews with a group of four lawyers. The interviews indicated that the lawyers understand that the accounting experts appointed by the the plaintiff or defendant have an essential role in carrying out technical accounting issues in legal or arbitration processes. They recognize them as partners that work before, during and after the actual expert inspection phase, as well as that the accountants, when performing this function, need to have deep knowledge of the technical issue in discussion and, among other characteristics, need to have extremely developed oral and written communication skills, because in accounting issues they are usually the communication channel of the party with the other procedural players, mainly judges, arbitrators, court experts and experts appointed by the opposing party. / Nas per??cias cont??beis judiciais existem, usualmente, tr??s contadores envolvidos: um perito judicial e dois peritos-contadores assistentes; contudo, quando a literatura cont??bil trata dos peritos, aborda o perfil e os trabalhos pertinentes ao perito judicial, sendo omissa quanto aos assistentes t??cnicos, mesmo sendo estes, numericamente, a maioria dos profissionais envolvidos. Tamb??m no tocante ??s per??cias extrajudiciais e, em especial, nos procedimentos arbitrais, a literatura ?? escassa e pouco fala do papel do perito-contador assistente. Nesse contexto, o presente trabalho busca entender: Qual ?? a percep????o de um grupo de advogados sobre o perfil e atua????o do assistente t??cnico contador? Com esta pergunta, buscou-se identificar e descrever como este grupo de advogados, um dos principais usu??rios dos servi??os de assist??ncia t??cnica, percebe os contadores na fun????o de assistentes t??cnicos, antes, durante e depois da execu????o da per??cia, al??m de identificar as caracter??sticas que os contadores devem possuir para bem atuar nessa fun????o. Para atingir a este objetivo, foi elaborada uma pesquisa explorat??ria e descritiva, com o uso de entrevistas semiestruturadas com um grupo de quatro advogados. Realizadas as entrevistas, constatou-se que os advogados entendem que os peritos-contadores assistentes exercem um papel fundamental na condu????o dos temas t??cnicos cont??beis nos processos, judiciais ou arbitrais, vendo-os como parceiros que trabalham antes, durante e depois da fase pericial propriamente dita, bem assim que os contadores, quando atuam nessa fun????o, devem ser profundos conhecedores do tema t??cnico em discuss??o e, dentre outras caracter??sticas, possuir habilidade de comunica????o escrita e verbal extremamente desenvolvidas, pois, nas quest??es cont??beis, normalmente s??o eles o canal de comunica????o da parte com os demais atores processuais, em especial, ju??zes, ??rbitros, perito judicial e assistente t??cnico da parte contr??ria.

Made available in DSpace on 2015-12-04T11:45:33Z (GMT). No. of bitstreams: 1 Waldemar_Fernandes.pdf: 418198 bytes, checksum: 605a79d35ac83b498fe7925457b2051e (MD5) Previous issue date: 2004-11-10 / The present research aims at identifying and analyzing the characteristics of the new Bankruptcy Law which shall produce significant effects to the forensic accounting activity. First, definitions and concepts about expertise and accounting expertise are presented, followed by a description of the historical evolution of the Accounting Expertise in Brazil, from 'The Opening of the Harbors' in 1808 to present days. Then, it is presented the international references about bankruptcy legislation in three developed countries (The United States, Germany and France) and in two developing countries (Argentina and Mexico), identifying the pertinent similarities among them on the accounting expert job and the Brazilian bankrupt rules. Next a discussion on the published articles in the national press, since 2002, about the project of the new Bankruptcy Law, still to be approved in the National Congress, has been carried out. It is followed by reports about the concordats, bankruptcies and bankrupt crimes according to the current Bankruptcy Legislation. In relation to the new Bankruptcy Law, first, an analysis about the Bill No. 4.376/93 approved by the Federal Congress in October 15, 2003 is presented, followed by the analysis of the project that has replaced it in the Senate, named Bill of the Congress No 71 (Substitutive) of 2003, identifying, in both text, not clear and technically precise items that express unfavorable characteristics that shall produce significant effects to the accounting expert activity. Moreover, for the results of these analyses to become more significant, and to reach the proposed aim of this research, the opinions of the accounting experts, specially related to Bankruptcy and concordats were heard and considered, aiming at gathering data about the characteristics of the new Bankruptcy Law, that shall cause impact on the accounting expert activity. In this sense, the methodological approach used in the present research is characterized, concerning type, as a descriptive research; concerning strategy, it is characterized as an indirect documental field research and bibliographic research in texts which provide support to achieve the proposed aim. The research was carried out with the accounting experts listed in the database of the Associa????o dos Peritos Judiciais do Estado de S??o Paulo (APEJESP)'s site of 2004, February. 50% of the sample was randomly selected, but 18 subjects of the sample returned the questionnaires. The answers were analyzed according to the descriptive statistics, using frequency charts. Through the analysis, it was concluded that the legal items in the project of the new Bankruptcy Law, in a not consistent and favorable way, shall produce significant effects in the accounting expert activity. / O presente trabalho tem por objetivo identificar e analisar as caracter??sticas contidas na nova Lei de Fal??ncias que poder??o produzir efeitos significativos na atividade pericial cont??bil. Inicialmente s??o apresentadas as defini????es e conceitua????es de per??cia e de per??cia cont??bil, seguindo-se com uma descri????o da evolu????o hist??rica da Per??cia Cont??bil no Brasil, abrangendo o per??odo desde a Abertura dos Portos em 1808 at?? os dias atuais. Na seq????ncia apresentam-se as refer??ncias internacionais sobre legisla????o de fal??ncias de tr??s pa??ses desenvolvidos (Estados Unidos, Alemanha e Fran??a) e de dois pa??ses em desenvolvimento (Argentina e M??xico), identificando-se as semelhan??as pertinentes ao trabalho pericial cont??bil entre eles e o regime falimentar brasileiro. Efetua-se tamb??m uma abordagem sobre as mat??rias publicadas pela imprensa nacional, a partir de 2002, acerca do projeto da Nova Lei de Fal??ncias, ainda em discuss??o no Congresso Nacional. Segue-se com relatos sobre as concordatas, fal??ncias e crimes falimentares, consoante a legisla????o de fal??ncias ainda em vig??ncia no pa??s. A respeito do projeto da nova Lei de Fal??ncias, apresenta-se num primeiro momento uma an??lise sobre o Projeto de Lei n?? 4.376/93 aprovado pela C??mara Federal em 15 de outubro de 2003, seguindo-se com an??lise do projeto que o substituiu no Senado, designado de Projeto de Lei da C??mara n?? 71 (Substitutivo), de 2003, identificando-se em ambos os textos dispositivos n??o claros e tecnicamente precisos que expressam caracter??sticas desfavor??veis que poder??o produzir efeitos significativos na atividade pericial cont??bil. Entretanto, para que os resultados dessas an??lises se tornassem ainda mais significativos, e para atingir o objetivo proposto no trabalho, buscou-se as opini??es de profissionais atuantes na ??rea de per??cia cont??bil, especialmente ??s relacionadas com fal??ncias e concordatas, com o fito de reunir dados sobre as caracter??sticas da nova lei de fal??ncias que poder??o impactar a atividade pericial cont??bil. Neste sentido, a abordagem metodol??gica adotada no presente estudo caracteriza-se, quanto ao tipo, como uma pesquisa descritiva; quanto a estrat??gia, caracteriza-se como uma pesquisa de campo, documental indireta e bibliogr??fica em textos que servem de apoio para atingir o objetivo proposto. A pesquisa recaiu sobre a popula????o de peritos contadores cadastrados no banco de dados do s??tio da Associa????o dos Peritos Judiciais do Estado de S??o Paulo (APEJESP), em fevereiro de 2004, os quais 50% (cinq??enta por cento) deles foram selecionados atrav??s de amostragem aleat??ria, sedo que 18 (dezoito) sujeitos da amostra deram retorno dos question??rios enviados. Mediante as respostas obtidas e em conformidade com o plano de an??lise dos dados, o presente trabalho de pesquisa usou a estat??stica descritiva para analisar os dados, utilizando-se de tabelas de freq????ncia, sendo ent??o poss??vel concluir que os dispositivos legais contidos no projeto da nova lei de fal??ncias, de maneira n??o consistente e favor??vel, poder??o produzir efeitos significativos na atividade pericial cont??bil.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2015-12-21T13:23:36Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Alessandra_Silva_Santana_Camargo.pdf: 1266679 bytes, checksum: 24758c03a417603eff560c8b32df783c (MD5) / Made available in DSpace on 2015-12-21T13:23:36Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Alessandra_Silva_Santana_Camargo.pdf: 1266679 bytes, checksum: 24758c03a417603eff560c8b32df783c (MD5) Previous issue date: 2015-04-08 / Different ways of conceiving knowledge strengthen discussions on curriculum changes, active methods of teaching and learning and pedagogical innovations. Digital media are highlighted in this context and, thus, new questions arise to the pedagogical debate at the university. This research aimed to know and analyze the perceptions about the use of digital media as an educational resource for teachers who work in accounting courses offered in distance mode for two Higher Education Institutions - IES - Brazil, seeking to identify achievements and difficulties that may impact the performance of teachers facing the challenges and requirements regarding the use of technology in higher education. To this end, an exploratory research with a quantitative approach, in which data were collected through an online questionnaire and analyzed using descriptive statistics and content analysis was performed. It was found that the teaching practice is the main source of learning teaching 58 seconds questioned. As for the higher purpose of the internet stand out statements such as "seeking knowledge" and "doing research" with 63 responses (75%). The purpose of using the internet is presented as essential in the practice of teachers as 71 respondents claim to use it to "do research"; "Prepare lessons", 67 responses and "distributing materials via e-mail", 65 responses (77%). Stand out with lower average items "presentation classes", 51 responses (61%), and "develop forums, mailing lists and chats with students" with 42 responses (50%). As for the use of media in teaching practice has been that 78% of teachers have sufficient regarding the use of forums, mailing lists, chats, blogs, etc., followed by 82% who say they used social networks and 66% of teachers who say "create, edit and use videos in their classrooms." This shows that teachers have a good level of knowledge of the use of interactive digital media, as 95% of teachers say they use virtual environments in their classes. With regard to the perception of the field of knowledge on the use of digital media as an educational resource it has to be above 70% of teachers claim to have Total Domain or almost total in relation to: 1. Use AVA, and other virtual spaces ; 2. Using digital media as forums, mailing lists etc .; 3. Use social networks to create spaces of interaction and communication with students. For other media, approximately 40% claim to have Domain Enough about attitudes as: 1. Create learning situations with the use of interactive tools; 2. Create spaces for the student to carry out research. We conclude, therefore, that teachers use digital media more as teaching tools than as teaching resources. In many cases, teachers judge still has an insufficient mastery of the use of digital media in higher education. These limitations can be overcome, in the perception of teachers through training processes in which digital media are understood beyond the instrumental use, but as potentiating the expression and cultural production. / Modos diferentes de conceber o conhecimento fortalecem discuss??es sobre mudan??as curriculares, metodologias ativas de ensino-aprendizagem e inova????es pedag??gicas. As m??dias digitais ganham destaque nesse contexto e, desse modo, novas quest??es colocam-se ao debate pedag??gico na universidade. A presente pesquisa teve como objetivo conhecer e analisar as percep????es sobre o uso das m??dias digitais como recurso pedag??gico de docentes que atuam em cursos de Ci??ncias Cont??beis oferecidos na modalidade a dist??ncia por duas institui????es de Ensino Superior - IES - brasileiras, procurando identificar avan??os e dificuldades que podem impactar o desempenho docente diante dos desafios e exig??ncias quanto ao uso das tecnologias na educa????o superior. Para tanto, foi realizada uma pesquisa explorat??ria de abordagem quantitativa, onde dados foram coletados por meio de question??rio online e analisados por meio da estat??stica descritiva e da an??lise de conte??do. Foi poss??vel constatar que a pr??tica de ensino ?? a principal fonte de aprendizagem da doc??ncia segundo 58 questionados. Quanto ?? finalidade maior do acesso ?? internet destacam-se afirma????es tais como a ???busca de conhecimento??? e ???fazer pesquisa??? com 63 respostas (75%). Esta finalidade do uso da internet apresenta-se como fundamental na pr??tica dos docentes, pois 71 questionados afirmam utiliz??-la para ???fazer pesquisas???; ???preparar aulas???, 67 respostas e ???distribuir material via e-mail???, 65 respostas. Destacam-se com m??dias mais baixas os itens ???apresenta????o de aulas???,51 respostas (61%), e ???desenvolver f??runs, listas de discuss??o e chats com os alunos??? com 42 respostas, (50%). J?? quanto ao uso das m??dias na pr??tica pedag??gica tem-se que 78% dos docentes possuem n??vel suficiente quanto ao uso de f??runs, listas de discuss??es, chats, blogs, etc., seguido de 82% que afirmam utilizar-se das redes sociais e 66% dos docentes que dizem ???criar, editar e utilizar v??deos nas suas aulas???. Isso evidencia que os docentes possuem um bom n??vel de conhecimento do uso das m??dias digitais interativas, pois 95% dos docentes afirmam se utilizar de ambientes virtuais em suas aulas. No que se refere ?? percep????o sobre o dom??nio do conhecimento quanto ao uso de m??dias digitais como recurso pedag??gico tem-se que acima de 70% dos docentes afirmam possuir Dom??nio Total ou quase total em rela????o a: 1. Utilizar AVA, e outros espa??os virtuais; 2. Utilizar m??dias digitais como f??runs, listas de discuss??es etc.; 3. Usar as redes sociais para criar espa??os de intera????o e a comunica????o com alunos. Em rela????o a outras m??dias, aproximadamente 40%, afirmam possuir Dom??nio Suficiente quanto a atitudes como: 1. Criar situa????es de aprendizagem com o uso das ferramentas interativas; 2. Criar espa??os para que o aluno realize pesquisas. Conclui-se, assim, que os docentes utilizam as m??dias digitais mais como instrumentos did??ticos do que como recursos pedag??gicos. Em muitos dos casos, os docentes julgam possuir ainda um dom??nio insuficiente do uso das m??dias digitais na educa????o superior. Estas limita????es podem ser superadas, na percep????o dos docentes, mediante processos formativos em que as m??dias digitais sejam entendidas para al??m do uso instrumental, mas como potencializadoras da express??o e produ????o cultural.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-05-30T16:37:30Z No. of bitstreams: 2 Wellington Rodrigues Silva Souza.pdf: 2159942 bytes, checksum: 4bcc65837dc19c9e3effdadb756567d0 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-05-30T16:37:30Z (GMT). No. of bitstreams: 2 Wellington Rodrigues Silva Souza.pdf: 2159942 bytes, checksum: 4bcc65837dc19c9e3effdadb756567d0 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2016-03-29 / This research has provided a discussion about the impacts on qualitative characteristics of comparability of information resulting from the lack of monetary correction of financial statements in the current Brazilian economic scenario. In face of that, the monetary correction of balance sheet was applied in the financial statements of Brazilian companies included in the subsector of steel and metallurgy that are listed on BM&FBOVESPA, from 2009 to 2014. It was calculated the comparability ratio between different companies and between different periods of the same company both at historical values and at adjusted for inflation values, considering the net profit, return on equity (ROE) and the economic value added (EVA??), which are important performance ratio used by investors as users of accounting information. Hypotheses were made for each variable in order to verify the differences of comparability between the adjusted information and the historical information. Those hypotheses were tested through the application of Student???s T-test, assuming as the null hypothesis the equality between the comparability of adjusted ratio and historical ratio, so the test???s role is indicate its acceptance or rejection. Moreover, it was calculated and analysed the percentage change between the comparability ratio considering inflationary effects and the comparability ratio without those effects. The results of hypothesis tests have shown comparability between different companies for all variables. In another hand, the results of the time axis tests have shown comparable differences for the ROE, with no statistical evidence of differences in comparability between periods for net income and for EVA??. However, the percentage change of the adjusted ratio of temporal comparability compared to historical ratio for those variables has shown significant impacts on the companies, which should not be neglected. This discovery corroborates the importance of the monetary correction of financial statements. / Este estudo promoveu uma discuss??o sobre os impactos causados ?? caracter??stica qualitativa de comparabilidade da informa????o decorrentes da aus??ncia da corre????o monet??ria das demonstra????es cont??beis no atual contexto econ??mico brasileiro. Para tanto, aplicou-se ??s demonstra????es financeiras das empresas brasileiras do subsetor de ???siderurgia e metalurgia??? listadas na BM&FBOVESPA, no per??odo de 2009 a 2014, a sistem??tica de corre????o monet??ria de balan??os (CMB). Foram calculados ??ndices de comparabilidade entre diferentes empresas e entre per??odos da mesma empresa tanto a valores hist??ricos quanto a valores monetariamente corrigidos, considerando-se as vari??veis lucro l??quido, retorno sobre o patrim??nio l??quido (ROE) e valor econ??mico agregado (EVA??), importantes indicadores de performance utilizados pelos investidores enquanto usu??rios da informa????o. Formularam-se hip??teses para cada uma destas vari??veis buscando-se verificar a exist??ncia de diferen??as de comparabilidade entre as informa????es corrigidas e as informa????es hist??ricas. Estas hip??teses foram testadas por meio da aplica????o do teste t de Student, pressupondo-se como hip??tese nula a igualdade entre os ??ndices de comparabilidade corrigidos e os ??ndices hist??ricos, cabendo ao teste indicar sua aceita????o ou rejei????o. Ademais, foram calculadas e analisadas as varia????es percentuais entre os ??ndices de comparabilidade com os efeitos inflacion??rios e os ??ndices isentos destes efeitos. Os resultados dos testes de hip??teses evidenciaram diferen??as de comparabilidade entre empresas para todas as vari??veis. J?? os resultados dos testes relativos ao eixo temporal apontaram diferen??as de comparabilidade para a vari??vel ROE, n??o havendo evid??ncia estat??stica de diferen??as na comparabilidade entre per??odos para o lucro l??quido e EVA??. No entanto, as varia????es percentuais dos ??ndices corrigidos de comparabilidade temporal em rela????o aos ??ndices hist??ricos para estas vari??veis revelaram impactos relevantes para parte das empresas, os quais n??o devem ser desprezados. Os achados da pesquisa corroboram com a import??ncia da corre????o monet??ria das demonstra????es financeiras.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-09-19T20:01:16Z No. of bitstreams: 2 DOUGLA_ BOD??_DO_NASCIMENTO.pdf: 3995834 bytes, checksum: 315dd4e835c8d114bcd4bbe83d0c4bf8 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-09-19T20:01:16Z (GMT). No. of bitstreams: 2 DOUGLA_ BOD??_DO_NASCIMENTO.pdf: 3995834 bytes, checksum: 315dd4e835c8d114bcd4bbe83d0c4bf8 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-08-26 / The market growth of the creative economy and the arising of the international accounting standards that comes to clarify the goal of the financial statements that is the disclose of a Company fair value to its stakeholders. The study???s goal is to verify if in the financial statements of a Company inside the creative economy reflects its fair value regarding the records of the intangibles and competitive advantages. The study was made thru the analysis of the financial statement and the financial reports from years 2013 and 2014. In order to reach the goal of the study we performed contents analysis add to documentation analysis, with what try seeking in the contents of the financial statements and financial reports evidences of intangible assets and competitive advantages that are not record in CIA Hering financial statement. Performing all analytical procedures in the report`s contents trying to identify eleven (11) elements listed and elaborated from an theoretical research that eight (8) regard intangible and three (3) regard competitive advantages. It was found that from the eleven elements we seek, only six was found in one of the reports analyzed, therefore, five elements wasn???t find in both reports. The data collected are analyzed and described over this study. / Com o crescimento do mercado da economia criativa e com o advindo das normas internacionais de contabilidade, que veio elucidar que a representa????o do valor justo da companhia ?? o objetivo das demonstra????es financeiras elaboradas aos stakeholders. O objetivo deste estudo ?? verificar se o n??vel de divulga????o dos ativos intang??veis e os diferenciais competitivos nas demonstra????es financeiras de uma empresa da economia criativa refletem o seu valor justo, realizando uma an??lise das Demonstra????es Financeiras e os Relat??rios da Administra????o dos anos de 2013 e 2014. Para atingir este objetivo proposto, realizou-se um estudo baseado na t??cnica de an??lise documental combinado com a an??lise de conte??do, com os quais buscou identificar, no conte??do das demonstra????es financeiras e dos relat??rios da administra????o, evid??ncias de ativos intang??veis e diferenciais competitivos que n??o est??o registrados nas demonstra????es financeiras da CIA Hering. Tendo realizado a an??lise do conte??do desses relat??rios e buscando identificar 11 elementos, listados e elaborados a partir do levantamento te??rico, sendo estes, 8 referentes ?? intang??veis e 3 referentes ?? diferenciais competitivos. Foi constatado que, desses 11 elementos buscados, somente 6 foram encontrados em um dos relat??rios analisados ou em ambos, sendo assim, 5 desses elementos n??o foram encontrados em nenhum destes relat??rios. Os dados coletados s??o analisados e descritos no desenvolvimento deste estudo.