FACE - Artigos publicados em periódicos

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Aderência às normas internacionais de contabilidade pelas empresas brasileiras
(2012) Freire, Mac Daves de Morais; Machado, Michele Rílany Rodrigues; Machado, Lúcio de Souza; Souza, Emerson Santana; Oliveira, Johnny Jorge de
In Brazil, the convergence process to international accounting began with the changes of the corporate law (6404/76), fomented by the laws 11638/07 and 11941/09. The Brazilian tax law has always influenced the accounting practice. But the new legislation allowed the complete separation of accounting and tax criteria for asset valuation. The present study aims to answer the following question: In case of changes in the existing legislation and regulation, but with the possibility to adopt alternative practices, would companies follow the new practices instead of the former ones, leading to a fully identical accounting practices and regulations, as for the depreciation criteria? In this regard, we performed an empirical study on Brazilian companies listed in BM&F Bovespa. The results indicated that a high percentage of companies have adopted new practices. However, companies using tax rates for calculating the depreciation of fixed assets were identified.
Adoção de TI em pequenas e médias empresas: um estudo de caso sobre a implantação de um portal corporativo na concessionária Autus
(2010-08) Borsatto, Jaluza Maria Lima Silva; Queiroz, Zandra Cristina Lima Silva; Pimenta, Daiana Paula; Ribeiro, Kárem Cristina de Sousa
The Importance of Information Technology (IT) to support the business processes brings new possibilities to business. Due to technological advances, many institutions are suffering from information overload, making it essential to implementation of information management to manage this information chaos. Often the information is stored in computer equipment in a non-integrated, hindering their access and, consequently, the performance of activities necessary to the full functioning of the institution. In this sense, this study aims to analyze which aspects of developing and implementing a corporate portal will improve the information flow from an average company in the interior of Minas Gerais. Also, make the execution of each step in the implementation and performance analysis of this tool. Methodology was held as a descriptive research through a case study. The survey results indicated a greater integration of corporate information, as well as an improved flow of company information and greater agility in meeting the Department of Information Technology.
Análise da distribuição espacial do PIB agropecuário e do grau de especialização dos municípios do estado de Goiás: 1999 e 2009
(2015-08) Queiroz, Sabrina Faria; Dias, Rafael Guimarães; Meyrelles Filho, Sérgio Fornazier; Queiroz, Antônio Marcos de
This study aims to analyze the recent spatial dynamics of agricultural production in Goias, more specifically of agricultural Gross Domestic Product (GDP) in 1999 and 2009, starting from the hypothesis that there is inequality in terms of the spatial distribution of that variable. In this sense we provide a general characterization of the agricultural production of Goias, and of its distribution at the county level. Subsequently, having as reference Locational Quotients the analysis approaches the municipalities degree of specialization in agricultural production and seeks to identify patterns of spatial association and the eventual formation of clusters, namely of spatial clusters of municipalities with largest shares of the agricultural GDP in Goias, by means of Moran’s indicators of autocorrelation. The results seem to corroborate the hypothesis of spatial inequality showing in this case a strong concentration of agricultural production in southern and eastern Goias, increased specialization in the primary sector, and finally, the existence and consolidation of clusters during the years analyzed.
Análise das contribuições econômicas da ferrovia norte-sul nos municípios goianos
(Sérgio Fornazier Meyrelles Filho, 2018-06) Castro, Aline Carvalho de; Schlag, Fabricio; Campos, Flávia Rezende
The objective of this work is to analyze the economic contributions of the North-South Railroad (NSR) in the counties of Goiás state. A descriptive analysis of GDP per capita data from 2003 to 2013 is made. Tax collection and labor income, both from 2003 to 2015. The analyzed counties of Goiás are those cut by the Palmas/ TO - Anápolis / GO railway. The evolution of these data during the above mentioned period reveals the construction of the NSR alone was not sufficient to contribute to the economic growth of the counties, measured by the domestic product, in other words, it would also be necessary to stimulate support activities that generate spillover effects in the economy. Labor income and tax collection tend to improve indicators in the peak years of the NSR construction, but are not maintained after the completion of the construction. This fact can be explained by the fact that the railroad is not in operation, making it difficult to consolidate investments in the counties.
Análise das diferentes abordagens do conceito de custo total para o consumidor: um ensaio teórico
(2015-12) Silva, Júlio Orestes da; Fehr, Lara Cristina Francisco de Almeida; Abade, Taísa; Borinelli, Márcio Luiz; Rocha, Welington
Total Cost of Ownership (TCO) is one of the concepts for Strategic Cost Management (SCM) which consists in recognize and measure the costs of a product from purchase to disposal, including complementary products necessary for the operation of the main product. Thus, this study aims to identify, analyze and interpret the characteristics and peculiarities of the different approaches of the Total Cost of Ownership. This is a theoretical essay, based on literature review about the theme, followed by analysis and discussion of the concepts covered, to propose a definition of TCO. The critical analysis of the studies demonstrated the existence of three approaches, based on three distinct users: supplier, customer and consumer. This differentiation allows us to infer that, despite the application of the same concept, different users have different objectives and access to information in a different way, quality and quantity. Thus, it is clear the importance of this differentiation and the opportunities to develop studies related to all approaches. Based on the study conclusions, conditioning factors were raised to the adoption of TCO, as well as critical success factors. Another contribution of the study was to identify gaps and suggestions for future research that contribute to the evolution of the theme.
Análise das informações por segmento: divulgação de informações gerenciais pelas empresas brasileiras
(2013-04) Aillón, Humberto Silva; Silva, Júlio Orestes da; Pinzan, Anderson Ferreira; Wuerges, Artur Filipe Ewald
The scenario of international accounting convergence leads Brazilian organizations to a new reality of informational challenge, the disclosure of management information, for example, the segmental information. The aim of this work is to verify how the management information are disclosure in the note published for segmental information in the companies listed in the IBrX-50. Findings demonstrate (i) the disclosure is different among sectors, (ii) there is a low level of management information disclosure. These variables may be an indicative of an attempt to hide the inefficiency of managers, or deletion of information as informational barrier for new competitors.
Análise de estabilidade na produção da cana-de-açúcar no estado de Goiás entre 1990 e 2012: uma abordagem utilizando os modelos de regressão linear
(2014-06) Lima, Alex Felipe Rodrigues; Marques, Dinamar Maria Ferreira; Alves, Luiz Batista; Piscoya Díaz, Mario Ernesto
Análise do nível de evidenciação de informações ambientais apresentado pelas empresas que exploram atividades agrícolas
(2014-12) Guimarães, Deisiane Alves; Rech, Ilirio José; Cunha, Moisés Ferreira da; Pereira, Ivone Vieira
The preservation of the environment has become a recurrent topic of discussion in the business domain whose accounting has key role as a tool for dissemination of information related to con-sumption, preservation and restoration of natural resources. Some economic activities have a clos-er relationship with the environment. This occurs mainly when companies develop the exploita-tion of natural resources, such as agricultural activity. In this regard, this research aims to deter-mine the level of disclosure of environmental information of public companies that exploit the ag-ricultural activity. Using methodology of descriptive research, we selected a sample of 19 compa-nies listed on the CVM having in their financial reports, elements classified as biological assets. The results indicate that companies operating agricultural activities showed, on average, low level of environmental disclosure. Only four companies in the sample were classified as medium level of disclosure, while the others were classified as low level of disclosure. The evidence suggests that the sample entities use the disclosure of environmental information more as a legitimating action than aiming to well inform users of the information.
Análise epistemológica das propriedades fundamentais do problema, objetivos e hipóteses de artigos dos congressos USP e ENANPAD
(2013-12) Silva, Sidnei Celerino da; Araújo, Kleber Domingos de; Zuccolotto, Robson; Pinto, Marcos Roberto
Currently has grown encouraging the production and dissemination of scientific work, either by increasing the number of congresses and national and international journals, either by creating new programs for post-graduate studies in accounting or the requirement of producing organs financing and inspection. In this context, we selected 89 articles, 32 of whom presented at the congress USP of Controllership and Accounting and 57 at the EnANPAD, in line education and research in Accounting, presented between 2009 and 2011, with the aim of analyzing the similarity between the Congress USP and EnANPAD in relation to the care of epistemological characteristics of the problem, objectives and hypotheses. To evaluate the characteristics of the articles we used the technique of exploratory cluster analysis. It was observed that 65% of articles USP Congress met all of the study questions related to the problem, framework found in only 25% of the articles EnANPAD. Regarding the objectives, the clusters showed that 19% of articles USP Congress met all requirements, however, this reality was identified in only 7% of the articles EnANPAD. Moreover, regarding the hypothesis, marked deficiency was identified in both events, because 81% of the articles congress USP not have that element, impropriety sharper in EnANPAD, where 95% of the articles did not employ the element in structuring the work. In summary, regarding the existence, alignment and properties of the problem, objectives and hypothesis in any question Congress EnANPAD epistemological top quality presented to Congress USP.
Análise quanto ao uso de ferramentas e informações gerenciais pelos produtores de gado de corte
(2016-12) Moura, Marcelino Franco; Pereira, Nevison Amorim; Rech, Ilírio José
Given the importance of beef cattle in the national economy and information for decision making, this study aimed to verify the use of management tools and information for farmers, identifying the factors that motivate them to use these tools in targeting and planning your business. It is a qualita-tive, descriptive research and data were collected through a questionnaire applied to 30 farmers beef cattle breeders in the city of Ituiutaba, located in the Triangulo Mineiro region. The results show that farmers, in general, use some informal management information for maintenance or control of pro-duction. Also, detected a limitation to adopt accounting and its formal information as a management and control tool. In the perception of livestock producers, accounting information is only considered relevant when it comes to issues related to revenue/income tax.
Annual national direct and indirect cost estimates of the prevention and treatment of cervical cancer in Brazil
(2015-04) Novaes, Hillegonda Maria Dutilh; Itria, Alexander; Silva, Gulnar Azevedo e; Sartori, Ana Marli Christovam; Rama, Cristina Helena; Soárez, Patricia Coelho de
OBJECTIVE: To estimate the annual direct and indirect costs of the prevention and treatment of cervical cancer in Brazil. METHODS: This cost description study used a "gross-costing" methodology and adopted the health system and societal perspectives. The estimates were grouped into sets of procedures performed in phases of cervical cancer care: the screening, diagnosis and treatment of precancerous lesions and the treatment of cervical cancer. The costs were estimated for the public and private health systems, using data from national health information systems, population surveys, and literature reviews. The cost estimates are presented in 2006 USD. RESULTS: From the societal perspective, the estimated total costs of the prevention and treatment of cervical cancer amounted to USD $1,321,683,034, which was categorized as follows: procedures (USD $213,199,490), visits (USD $325,509,842), transportation (USD $106,521,537) and productivity losses (USD $676,452,166). Indirect costs represented 51% of the total costs, followed by direct medical costs (visits and procedures) at 41% and direct non-medical costs (transportation) at 8%. The public system represented 46% of the total costs, and the private system represented 54%. CONCLUSION: Our national cost estimates of cervical cancer prevention and treatment, indicating the economic importance of cervical cancer screening and care, will be useful in monitoring the effect of the HPV vaccine introduction and are of interest in research and health care management.
Aplicação da análise de clusters em empresas do agronegócio: um estudo de caso na pecuária leiteira
(2015-12) Santos, Thaís Brugnera dos; Cunha, Moisés Ferreira da; Elias, Cintia Oliveira
The dairy farming has significant contribution to the Goiás state's economy. In this activity, it is essential knowledge of production costs, as producers are price takers. Among the costs of milk production, the most representative are the costs of feeding the flock. One strategy that can be effective for reducing feed costs is the grouping of the flock which aims to reduce the variability of the nutritional requirements within groups. The objective is to present a possibility of dairy cattle grouping by cluster analysis method,through a case study on a farm located in Goiás . Through the non-hierarchical method K-means , were formed three clusters with similar arrays within each cluster and dissimilar from other matrices of the other clusters.
Aprendizagem e desenvolvimento de competências contábeis
(2016-12) Oliveira, Hugo Moreira de; Arantes, Fernanda Paula; Freitag, Maria Salete Batista; Rossi, Ricardo Messias; Silva, Júlio Orestes da
We investigated the process of learning that takes place in the development of accounting skills from the perspective of situated learning, that is to say, as a process influenced by the social and political context in which individuals are inserted and interact. Using this perspective and adopting as an analytical model the International Education Standard - IES 3, nine professional members of the Accountants' Union of the State of Goiás, Brazil (SCESGO) were interviewed using a semi-structured interview guide, which made it possible to address both formal and informal processes of learning. It was observed that the Union's members constitute a Community of Practice, sharing their expertise with respect to different kinds of accounting knowledge. The principal benefits of this are the development of technical, intellectual, interpersonal, and communication skills.
Assimetria informacional no contexto das finanças corporativas: determinantes e efeitos no contexto organizacional
(Sérgio Fornazier Meyrelles Filho, 2016-06) Cruz, Aletheia Ferreira da
The objective of this research is to identify the main determinants and consequences of information asymmetry listed in the literature of corporate finance. We therefore survey references in major international journals from keywords such as imperfect information, asymmetric information and information asymmetry, associated with areas of finance, investment, risk, liquidity and dividends, present in the period between 1950 and 2013. The main theoretical assumptions and empirical studies of asymmetric information are raised and the determinants and consequences of asymmetric information is presented and analyzed from the perspective of corporate finance.
A atuação da controladoria em uma empresa de médio porte: um estudo de caso
(2008-12) Machado, Lúcio de Souza; Machado, Michele Rílany Rodrigues; Santos, Eduardo José dos
This paper investigates whether Controllership functions performed by a middle size organization located in Goiás state is in adherence to the guidelines established in the literature. The analysis was based on the Controllership functions proposed by Almeida, Parisi and Pereira (2001). In 2006, the organization being investigated started using Controllership in order to improve the decision information system, and this service was outsourced from a consulting and advising company, which was rather innovating in terms of decision making. The data collection relied on a structured interview with the Controller. The findings revealed that the Controlling was created without defining key elements such as mission and function. Furthermore, the functions performed by the Controlling are not directly related to those proposed by the cited authors.
Avaliação de empresas farmacoquímicas: um estudo de caso goiano sobre percepção de valor
(2015-08) Elias, Cintia Oliveira; Cunha, Moisés Ferreira da
A value-based management, which is a tool of modern management, using companies’ valuation assumptions, has aimed to optimize the value of the entity. The pharmacological activity currently contributes to the leverage of GDP in Goiás presenting itself as the ideal object concerning value, to manage it is crucial in order to make the best business decisions. Companies that create value above the average of its competitors offer competitive advantage, what should reflect the ability of managers to make choices The quality of decisions, both in terms of investments, as well as of financing, guarantee the perpetuity and progress of the company to maximize its value to the owners. Thus, this research aimed to analyze the knowledge of managers regarding the assessment of value-based companies, the perception of value as well as their drivers. In order to achieve this goal, we used the methodology of the case study, using a questionnaire and interviews, with the aim of identifying some key points concerning the analysisof the perception of value. As a result, it was found that managers generally have a misconception about value.
Avaliação de empresas no Brasil pelo fluxo de caixa descontado: evidências empíricas sob o ponto de vista dos direcionadores de valor nas ofertas públicas de aquisição de ações
(2014-06) Cunha, Moisés Ferreira da; Martins, Eliseu; Assaf Neto, Alexandre
The objective of the survey is to investigate and evaluate whether the projections of economic-financial performance done by Brazilian companies in valuation reports, are, on average, cohesive throughout time. A collection of 10 variables was established, which evidences the financial strategies performance developed by the companies for the creation of value in the projections and compared to those realized in the period between 2002 and 2008, throughout up two periods after the valuation process. For the realization of the tests on the established hypotheses it was carried out tests of measures, with the application of the t-Student parametric test or the non-parametric Wilcoxon. The results show that the projection averages in relation to what was performed are cohesive statistically for the five variables. On the other hand, five variables showed significant differences in the averages. The sectors of chemical products, railroads, and textiles among those analyzed were the ones that more often presented significant differences in the averages. In the comparison by periods, significant differences in the averages appeared in the variables: margins (operating and Ebitda); evolution of net profit and investment rate.
Avaliação de empresas: uma análise sob a óptica do "viés de avaliação" nos laudos de oferta pública de aquisição de ações
(2015-08) Santos, Thaís Brugnera dos; Cunha, Moisés Ferreira da
The process of valuation of companies is widely used and aims reach the fair value of the company. This research aimed to examine whether in the valuation reports with the purpose of Public Offer of Acquisition of Shares (POA) the relationship between appraisal companywith the evaluation contractor cause bias in the fair value of the share compared to the share price. The analyzed 106 reports published between 2002 and 2013 were divided into groups according to the evaluation contractor. In each group, for the realization tests of measuresin paired sampleswere performed with the application ofnon-parametric Wilcoxon test. The results showed the existence of bias in the evaluation process especially in situations in which the contractor evaluation is the company evaluated. With a lower level of confidence, it was also the finding of bias when the contractor evaluation is not company evaluated or the parent company of the evaluated. In the group in which the contractor evaluation is the parent company of evaluated no bias was identified.
Avaliação de micro e pequenas empresas: a percepção do micro e pequeno empresário no estado de Goiás sobre o valor da empresa
(2016-04) Silva, Maira Jessika Fernandes; Cunha, Moisés Ferreira da
This research propose to identify the entrepreneur perception of firm value in micro and small companies in Goiânia, State of Goias. To this end, a survey was applied to 33 micro and small entrepreneurs in the metropolitan area of Goiânia. The data analysis use descriptive statistics, correspondence analysis techniques (Anacor) and Homogeneity Analysis (Homals).The findings show that the micro and small entrepreneurs generally do not know the firm value concept as it is explored by the finance literature. Based on this evidence, it is necessary the commitment of firms and public entities to support and guide owners of micro and small enterprises on the firm value in order to improve their performance, create and maximize value.
Avaliação do conhecimento dos docentes da grande Goiânia sobre os pronunciamentos contábeis
(2014-05) Kuhn, Jaqueline; Machado, Michele Rílany Rodrigues; Machado, Lúcio de Souza
This research has as objective to investigate what variables impact the knowledge means of the accounting teachers of the Grand Goiânia about the international accounting standards. The final sample was composed of 93 teachers of undergraduate courses in Accounting of the Grand Goiânia. The research is classified as descriptive with regard to the objective, was used the survey as search strategy and the questionnaire as data collection technique. On the data obtained, we applied a quantitative of the scores given by teachers about their knowledge with regard the pronouncements of Comitê de Pronunciamentos Contábeis, with the use of descriptive techniques and parametric and nonparametric tests. The results showed that the knowledge of the male gender are higher than of the female, as well as the means of the teachers that have participated in the courses about international standards are higher those that no participated. As for the other variables (highest degree, age, work experience, fluency in a foreign language, teaching time, subjects taught, IHS in which the teacher gives classes), the knowledge means related to samples of these variables are statistically equal.

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