Francisco de Assis Soares

Desigualdade de renda e eficiência técnica na geração de bem-estar entre os estados brasileiros

In this paper we utilize the Data Envelopment Analysis (DEA), a non-parametric method, to estimate measures of technical efficiency of the Brazilian states in the generation of welfare between 1986 and 1998. The basic welfare measures considered include the measure developed by Sen and, alternatively, GDP per capita and the Human Development Index (HDI). Additionally, Theils inter and intra-regional income inequality measures are calculated so that the path of income inequality as a determinant of welfare could also be analyzed for Brazil. Comparing these inequality measures in the beginning and in the end of the period in analysis, we note that only in the Northeast and in the Southeast was that inequality was significantly reduced. And, regarding the measures of efficiency in the generation of welfare, the model using Sens measures or GDP per capita indicate that the states of Sao Paulo, Rio Grande do Sul, Amazonas, Roraima, and Amapa are the most efficient among all Brazilian states. When the HDI is considered, the same states are the most efficient with the exception of Sao Paulo.

Cadeia de suprimento verde e logística reversa - os desafios com os resíduos eletroeletrônicos

O aumento no consumo de eletronicos torna imperativo a necessidade de crescimento e fortalecimento do setor de residuos eletroeletronico, pois tais produtos contem substancias altamente toxicas sendo perigosas tanto ao meio ambiente quanto ao ser humano. A pesquisa objetiva verificar os principais desafios do setor de residuos eletroeletronicos a partir de duas empresas certificadas – ECOLETAS Ambiental de Fortaleza e a PARCS Lixo Eletronico de Curitiba. Trata-se de um estudo de caso multiplo, de natureza qualitativa, exploratoria e descritiva. Coleta de dados primarios atraves de entrevista semi estruturada e de observacao nao participante. Os autores concluem que muitos sao os desafios a ser superados pelo setor, entre eles, a informalidade, a falta de fiscalizacao, o alto custo da logistica reversa, a necessidade de maiores campanhas de educacao ambiental aliadas a fiscalizacao e principalmente a falta de incentivos fiscais que estimularia o crescimento e fortalecimento do setor de e-lixo.

EVOLUÇÃO DA CONDUTA AMBIENTAL DE EMPRESAS SIDERÚRGICAS BRASILEIRAS SOB A ÓPTICA DOS RELATÓRIOS DE EVIDENCIAÇÃO AMBIENTAL

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.

CONTROLLING AS A SUPPORTTOOL FOR COMPETITIVE STRATEGIES: CASE STUDY IN A MOBILE TELEPHONE COMPANY

This article aims to investigate the paper of the Managemental Accounting department of a Brazilian Mobile Phone Company in the support to the competitive strategies. This research is important because this sector is of most dymanic and import of Brazilian and worldwide, thus possessing, potential to spread new practical of management that if they show utility in the resolution of the enterprise problems. A research was carried through, involving on interviews with controllers of the Managemental Accounting sector and executives to the organization. The results had evidenced that the information of this department make possible the knowledge of the market, of form to face the competition. The agreement that the managers possess of this industry is its attractiveness. The main threat the competitiveness of the organization in the market is the degree of rivalry of the competitors. Key Words: Mobile Telephony. Managemental Accounting. Competitiveness.Resumo: Este artigo tem como intuito investigar o papel da Controladoria no apoio as estrategias competitivas de uma empresa brasileira de telefonia movel. Essa industria se apresenta como um das mais dinâmicas da economia nacional e mundial, possuindo assim, potencial para disseminar novas praticas de gestao que se mostrem uteis na resolucao dos problemas empresariais. Realizou-se uma pesquisa de campo, envolvendo entrevistas com dirigentes dos setores de controladoria e executivos ligados a organizacao. Os resultados evidenciam que as informacoes do setor de controladoria possibilitam o conhecimento do mercado, de forma a enfrentar a concorrencia. O entendimento que os gestores possuem da industria em que atuam e que essa e atrativa, sendo que a principal ameaca a competitividade da organizacao no mercado e o grau de rivalidade dos concorrentes.