Gilberto José Miranda

Custeio ABC no ambiente hospitalar: um estudo nos hospitais universitários e de ensino brasileiros

The Cost Based Activity has been a promising alternative to deal with the complexity that characterizes hospital costs. In the last ten years, only in the Plataforma Lattes, more than a hundred studies of this nature had been found. This work aims to find out, empirically, the use of ABC Costing in Brazilian university hospitals and to compare the results, according to the possibilities, with the researches that have been made in the biggest Brazilian companies by the authors: Khoury (1999), Beuren and Roedel (2002) and Azevedo, Santos and Pamplona (2004). A hundred and fifteen questionnaires were sent to the university hospitals, 34 had been answered. The study relates important conclusions: The current cost systems of the hospitals have few conditions to supply useful information to the management; the ABC Costing is enough known in the hospital area, but the number of users is still relatively small: only 15% of the sample; but there is a expectation on the part of 44% of the hospitals regarding the future use of the boarding. The main causes presented for not-using the ABC Costing had been: (a) the system in use serves the necessities of the organization and (b) the Activity Based Costing is very complex.

A lei de cotas na perspectiva do desempenho acadêmico na Universidade Federal de Uberlândia

A discussao sobre as formas de ingresso no ensino superior no Brasil esta cercada de polemicas quanto a sua caracteristica de seletividade e exclusao social. Com a publicacao da Lei no 12.711/2012, os percentuais de vagas destinadas as cotas sociais e raciais foram regulamentados com o intuito de democratizar o acesso ao ensino superior no Brasil. Este estudo tem o proposito de verificar se existem diferencas significativas no desempenho dos alunos ingressantes por meio de programas de cotas, quando comparados aos demais. Como procedimento metodologico, por meio de uma analise quantitativa, realizou-se um estudo descritivo dos coeficientes de rendimento dos alunos ingressantes segundo a modalidade de cota e a area de cada curso. A amostra foi composta por 2.418 alunos, ingressantes nas 78 opcoes de cursos de graduacao ofertadas pela Universidade Federal de Uberlândia (UFU) no primeiro semestre de 2013. Os resultados apontaram que, entre as modalidades 1, 2, 3 e 4 (modalidades de cotas estabelecidas pela Lei no 12.711/12) e a ampla concorrencia (modalidade 5), nao ha diferencas estatisticas de rendimento.

Formação de Preços na Cooperativa Agropecuária CALU: o Dilema da Produção do Leite

Received in 3/19/2016. Ask to Revise on 10/31/2017. Resubmitted on 11/23/2017. Accepted on 12/18/2017 by Dr. Orleans Silva Martins (Editor). Published on 3/29/2017. Organization responsible for the journal: Abracicon Abstract Context and objective: This teaching case is intended to stimulate the understanding of cost management aspects and the approaches used for sales pricing. Elaborated for discussion in Management Accounting subjects, specifically in Cost Management, as part of undergraduate programs, the case addresses a problem faced in a milk cooperative, in which the members are responsible for providing the main raw material in the production: the milk. Thus, these members consider that they should be paid according to their expectations, as that was why they created the cooperative, but this has not happened. Method: The data to elaborate the case were collected by means of the semistructured interview technique, applied to the managers. In addition, a visit to the cooperative’s factory took place to get to know the production process. Also, documentary research was applied with the company’s authorization. Expected results: The case is expected to encourage the participants to reflect on cost management and proposed approaches to the establishment of sales prices involving consumers and the competition. In addition, the case proposes the analysis of the products’ contribution margin in the studied organization’s decision process.

Identification of strategic groups in the agribusiness sector

In the studies on problems of economic growth in Latin America, the use of the business efficiency approach is limited as a possible solution to the different shortcomings; this was the motivation to focus this research on the characterization of strategic Brazilian agribusiness groups with the inclusion of other concurrent countries in the Economática database. The epistemological support consists on the conception of a relation between the concepts, strategic groups, business performance and economic growth. The main contribution of this study is the creation of strategic groups, shaping business performance, suggesting elements to explain the behavior of indicators that explain economic growth, all this was successfully achieved as the Fuzzy Set Theory was used. The sample comprised 34 companies listed in ECONOMÁTICA, all of them with observations on the different indicators on study for 11 years(2005-2015).

Satisfação dos professores de Contabilidade no Brasil

The aim of this study was to identify the prevalence of satisfaction among accounting professors in Brazil throughout their careers. The research is classified as descriptive and used a quantitative approach to data analysis. 641 valid responses were obtained from professors from all regions of Brazil. The results show that a feeling of satisfaction prevails among accounting course professors, as most of them “like the profession” and, in general, “are satisfied with it”. It was found that levels of satisfaction are higher among individuals with more experience, in that in their first years in the job (one to three years), professors have lower satisfaction rates; the highest levels of satisfaction are found in the final stage (over 35 years). The main factor that influences satisfaction is personal fulfillment (teaching work and relationship with students). It was also possible to identify that positive feelings about teaching predominate (67.3%) compared to negative ones (32.7%). These results show the need for greater attention to be paid in the early years of the career in order to avoid a “reality clash”. They also show the need for other studies to investigate how the phases in the life cycle of accounting professors are characterized.

Cotas sociais, ações afirmativas e evasão na área de Negócios: análise empírica em uma universidade federal brasileira

Rawls’ Justice Theory establishes that a fair society must allow less advantaged people to have access to the benefits of social cooperation. In this line of thought, the affirmative actions established by Law 12,711/2012 aim at promoting inclusive education in Higher Education. Evaluating the performance of affirmative actions, specifically their impact on the dropout level, has been a theme of debate in scientific literature. Besides representing a personal frustration, dropout is associated with significant academic, social, and economic losses. In this context, this research aims at analyzing whether the adoption of affirmative actions, as established by Law 12,711/2012, affects the dropout rates of students in Accounting Sciences and other courses in the Business field. The study was conducted through documentary research in a Brazilian public Higher Education institution (HEI). The results of binomial analysis showed that out of the 2,418 students who entered in the first semester of 2013, 520 (22%) dropped out from university until the end of the first semester of 2014. It was found that the dropout rate among entrants in the Business field, either through broad competition or using the system of quotas, was 29%. In the course of Accounting Sciences, the dropout rate among entrants admitted through broad competition was 25% and using the system of quotas it was 23%. Contrary to other investigations, this study found that there is no statistical difference between the dropout rates among entrants in the Business and Accounting Sciences fields through broad competition and quotas, suggesting that affirmative actions do not affect significantly the dropout rates.

ESTRATÉGIAS DE APRENDIZAGEM DOS ESTUDANTES MOTIVADOS

Esta pesquisa tem como objetivo averiguar a frequencia do uso de estrategias de aprendizagem, identificar a motivacao para aprender e verificar a relacao entre essas duas variaveis numa amostra de 480 alunos do curso de Ciencias Contabeis de uma universidade publica brasileira. Os instrumentos de pesquisa utilizados foram a Escala de Estrategias de Aprendizagem de Boruchovitch e Santos (2004) e a Escala de Avaliacao da Motivacao para Aprender de Neves e Boruchovitch (2007). Para a apreciacao dos resultados foi realizada a analise fatorial para agrupamento dos fatores relativos as duas escalas. Em seguida, foi aplicada a correlacao linear para medir o indice de correlacao entre os fatores gerados. Verificou-se que a relacao entre a motivacao intrinseca e o uso de estrategias de aprendizagem pelo aluno e significativa, ou seja, alunos intrinsicamente motivados estudam por vontade e prazer e, por isso, adotam procedimentos que melhoram os resultados do seu aprendizado. A relacao entre a motivacao extrinseca e a ausencia de estrategias de aprendizagem tambem foi significativa, mostrando que alunos que estudam motivados por obrigacoes, recompensas e punicoes nao utilizam estrategias de aprendizagem em seus estudos. Esses resultados sugerem que o uso de estrategias de aprendizagem pelos alunos e importante para o seu desempenho e e potencializado pela motivacao intrinseca.

Electric Utility Rate Regulation and the Impact on the Returns of Power Company Stocks

ABSTRACT This article investigates, using event study methodology, the impact of economic regulation implemented by Provisional Measure 579/2012 (in Portuguese Medida Provisória), promulgated on September 11, 2012 (Brasil, 2012), which became Law 12.783/2013 on January 11, 2013 (Brasil, 2013), on the returns of Brazilian power company stocks. According to the proposed aims of this study, the research is descriptive. In relation to the approach to the problem, it is quantitative; and according to the technical procedures of data collection, the work includes characteristics inherent to documentary research. The study focuses on abnormal returns of power company stocks, seeking thus to find evidence of the cumulative moving average of such abnormal returns around the event date (t0). Using the Economatica system, variables were collected from power industry companies traded on BM&FBovespa. An event study was conducted of the 24 electric power companies with the highest stock liquidity for the year 2012. The results reflected significant abnormal returns, both before and after the date of publication of PM 579/2012, which may be evidence of possible access to privileged information of the discussions undertaken at public hearings and a delayed market reaction to the approval of the measure. This result means the market needs a few days to adapt to announcements made by the Federal Government, which can be construed as a possible market inefficiency.