Auster Moreira Nascimento

Um estudo sobre o modelo de gestão e o processo sucessório em empresas familiares

O presente estudo buscou identificar, a partir da realizacao de uma pesquisa de campo, as caracteristicas mais presentes no modelo de gestao das empresas familiares da amostra utilizada, para inferir, a partir das observacoes realizadas, sobre aquelas que pudessem explicar sua longevidade, sob a perspectiva do processo sucessorio. Para alcancar tal objetivo, executivos da mais alta hierarquia de 71 empresas do Estado do Rio Grande do Sul foram entrevistados. Os dados coletados, orientados por um roteiro de entrevistas, foram testados com a utilizacao de estatistica descritiva, apoiada pela aplicacao de teste de correlacao de Pearson. O estudo levou em consideracao o que foi observado na pesquisa de campo, contraposto as praticas de gestao empresarial consagradas pela literatura especializada. As conclusoes do estudo sugerem que as empresas de maior porte possuem modelos de gestao mais aperfeicoados e com caracteristicas proximas aquelas preconizadas pela literatura especializada. Nas empresas de menor porte, porem, tais caracteristicas destoam, em parte, das recomendadas pela mencionada literatura. Nao houve, entretanto, evidencias suficientemente fortes que permitissem a conclusao de que tais caracteristicas fossem determinantes para a continuidade das organizacoes objetos do estudo.

Um estudo de caso envolvendo Business Intelligence como instrumento de apoio à controladoria

This research examined the contribution of tools provided by Information Technology and specifi cally Business Intelligence (BI), for the controllership area to perform its function of supporting the decision-making process with useful information. The study was carried out through a fi eld research, specifi cally a case study, in which the subject could be analyzed in detail. Therefore, interviews were held, guided by a structured script and by a previously elaborated form. Internal documents, fi les and direct observations were also analyzed as sources of evidence. The period covered by data analysis was from August 2003 until December 2005, during which we could observe the company’s situation before and after the implementation of the BI tools. After the analysis of the interviews, the area indicators and the impact of the tools’ implementation on the company’s economic results, it was concluded that the BI tools can help the controllership area in its function to provide reliable, useful and timely information to the decision-making process, through its fl exibility and dynamics, thus contributing to the improvement of the organizational areas’ and the company’s results.

Divulgacao da informacao contabil, governanca corporativa e controle organizacional: uma relacao necessaria

The main intention of this communication is to show that throughout the history of Humanity the disciplines of Accounting and Mathematics have had an intimate connection and a parallel development, one next to the other. Today, as well as in the past, the mathematical models are necessary and we would even say indispensable to deepen the discussion, and to be able to advance in our collective intention to formalize our accounting discipline as a science. With the development of this investigation we try to contribute to the improvement of the quality of accounting education, by studying how accounting is taught, and based on this analysis, to promote pertinent changes in the curricula of Public Accountants office, particularly regarding contents, methodologies, bibliography and evaluation . To contribute concrete tools of analyses, that allow the focus of education on mathematical issues in a local, regional and national context, and which in addition may have parameters of evaluation, analysis and synthesis, on the aspects that concern the suitable use of mathematics in the development of the Public Accountant’s daily tasks, in order to improve their processes of analysis and decision making.On the basis of the principles of a global society, a New Economy is emerging. The Corporate Social Responsibility (CSR) is an increasingly important topic in the New Economy in general, and in the European Union in particular. Thus, an important role is played by companies’ social responsibility to achieve Lisbon Summit goal “the most competitive and dynamic knowledge-based economy in the world”. The CSR reporting has a triple-bottom line approach in the assessment of a company’s performance: the economic, the environment and the social factors. Mutatis mutandis, more and more the assessment of company’s competitiveness takes into account the principles of sustainability. The link between the intangible assets and CSR is intimate and multifaceted. In order to develop company’s abilities to create future economic value, one step should consist in the expansion of the financial reporting process in order to incorporate the valuation of a company’s intangible and intellectual assets. These mentioned factors have become most important to business success and economic growth in the 21st century.This paper provides an analysis of the financial conditions and activities developed by the construction companies in The Canary Islands during the period 2000-2002. The analyzed sample is composed of 318 companies that were involved in production activities during the period considered. Firstly, a descriptive analysis of the composition of the sample is made, in reference to the age, legal status and nature and conditions of companies that have been audited or not audited. It was also considered advisable to classify the set of economic units based on turnover, assets and the number of workers, in order to obtain a better idea of the size of each company. In order to perform the economic and financial analysis of assets and the activities d carried out by the companies of the sector, we examined balance sheets and the income statements, along with profitability and solvency. In order to complete the analysis and place it in context, we conclude with a reference to the economic framework and expectations of the sector, as well as the competitive position of the Canary Islands construction sector and its future perspectives.This article provides an overall tax analysis of the complexity of the Portuguese tax system. Before discussing whether we should change the way we tax ourselves, it will be useful to compare the Portuguese tax system to other OCDE and European countries. However, the main aim of this study is to discuss the main aspects that make the Portuguese tax system complex and difficult to enforce. Then, in order to simplify the Portuguese tax system, we will focus on economic, administrative and legislative issues that have introduced some kind of complexity in the tax system.

Utilização do custo-meta por empresas brasileiras como estratégia de gestão: alguns estudos setoriais utilizando o método da causalidade de Granger

This article aims to develop, based on the Granger-causality test, a research technique to assess, in business sectors and as an alternative for case studies, the price strategies adopted by Brazilian companies. It focuses on the differentiation between those companies which use target costing as a strategy from those using the cost plus margin, or yet, from companies without a clear strategy for establishing prices and costs. Forty-seven companies from eight different segments were analyzed through Granger causality. In most cases, the results revealed a lack of strategy in terms of company price and cost management. Target costing was only predominant in the electric power distribution sector. The research results suggest possibilities for future studies.

The application of BR-GAAP and US-GAAP: an analysis of the reconciliation of differences in net earnings and book equity of the AMBEV Corporation

This study examines the effect of the disclosure of the reconciliation of differences resulting from the use of US-GAAP and BR-GAAP. Its aim is to provide a better understanding of accounting information to external users. The study reviews the literature on the objectives of accounting and accounting information, users of accounting, regulating institutions of US and BR-GAAP, and the different accounting treatment resulting from such standards. It can be classified as qualitative in terms of approach and descriptive in terms of objectives. The method employed is the comparative procedure. The object of study are the net earnings and book equity reconciliation statements regarding the years 2000, 2001, and 2002 submitted to the Securities and Exchange Commission (SEC) by Companhia de Bebidas das Americas (AMBEV) according to form 20F. The analysis concludes that the company made a major contribution to a better understanding of the effects of the differences between US-GAAP and BR-GAAP in its financial statements on the part of external users. Key words: GAAP, reconciliation, accounting information.