Jeronymo José Libonati

Um Estudo Aplicado sobre o impacto da Interdisciplinaridade no processo de Pesquisa dos Doutores em Contabilidade no Brasil

Assistance activities developed by non-profit entities are relevant for society. Therefore, State defines policies to motivate the maintenance and creation of non-governmental entities which contribute with their primordial purpose of collective well-being. By disregarding certain taxes to which it would be entitled, State enables those benefited entities to help better the underpriviledged. In the case of Beneficent Entities of Social Assistance (EBAS) which are the object of this study, State, besides granting them tax immunity, offers them exemption from social contributions. However, that exemption is conditioned by opting for the Certificate of Beneficent Entity of Social Assistance (CEAS), solely granted to the entity that – among other requirements — would apply annually at least twenty percent of its annual gross revenue to needy people, gratuitously. Consequently, EBAS need to opt either for the payment of social contributions or for the CEAS, accomplishing the necessary gratuitousness. Those situations generate new accounting elements which influence the EBAS property dynamics. Having said that, our study proposes a methodology to register and evidence property variations that happen in a beneficient entity, triggered by its option for the CEAS, in order to satisfy needs for information of the accounting services users. Keywords: Beneficient entities. Social assistance. Accounting Evidence.This research has investigated whether Brazilian open companies manage their results with the purpose of reducing their variability. The data encompassing the period from 1995 to 1999 were collected from the Economatica system. Some specific accounts’ effects were empirically controlled, verifying their impacts on the variability of results: depreciation expenses, provision for doubtful debtors and non-operational results are examples of monitored elements. The study has pointed out that, at the moment of deciding on expenses amount to be recognized, the concern with the reduction of variability of results is a conditioning factor. Taking these observations into account, one should be careful when analyzing adopted cost allocation methods, because they can be strategically defined to influence the accounting result. Keywords: Management. Accouting results. Brazilian open companies.This article has as its objective to present a study of the impact of tax costs of the investment destined to the expansion of a metallurgical plant in Brazil, compared with the tax load that would occur if such the investment were made in other countries, specifically, the USA, Canada and Chile. The study has been developed within the context of recognition that certain events which provoke effects upon the level of competitiveness of companies are beyond their action range. Among such events, the tax load, an integral element of government macroeconomic policies, has been considered in this study. The multiple case study method was used to measure the tax cost of a planned investment, contemplating the effective legislation in each of the examined countries. Results of the study allow concluding that, among the four countries under analysis, Brazil presents the largest tax cost, significantly greater than the other countries, which offer fiscal incentives, including a negative tax load. Among the remaining three countries, the company competitiveness has been favoured according to the following order: by Chile, the USA and Canada. Keywords: Capital goods. Tax cost. Competitiveness.The companies have always acted in order to maintain the best levels of productivity and the biggest competitive advantages with respect to market. Nowadays, when knowledge has been considered the fundamental element or resource in economy, it becomes necessary to conserve it, so that one could transfer it to the successors in case those who possess it now were no longer in the company. In this article, a product of a review and analysis of specialized literature, it is sought to present some aspects which shed light on why and how knowledge conservation and transfer (knowledge continuity management) are seen as strategy that enables costs to be reduced in organizations. To achieve this proposal, tentative answers will be given to the following questions: a) How can organizations conserve and transmit operating knowledge to maintain knowledge continuity?, b) Which are organizations’ costs when operating knowledge is created?, c) Why do conservation and transmission of operating knowledge become competitive advantage for organizations?, d) Why can knowledge conservation and transmission be seen as a strategy to reduce costs? Keywords: Knowledge conservation and transfer. Costs of operating knowledge creation. Costs reduction

Logística hospitalar: um estudo sobre as atividades do setor de almoxarifado em hospital púbico

O objetivo principal deste trabalho foi a realizacao de um estudo sobre os principais problemas nas atividades de logistica hospitalar interna, focada no almoxarifado de um hospital publico do Nordeste brasileiro, no intuito de analisar o seu atual funcionamento, estudando meios que viabilizem as melhores propostas para propor acoes de implementacao de alternativas visando a resolucao de problemas. Para a consecucao dos objetivos propostos, optou-se por um estudo qualitativo por meio de uma abordagem descritiva. Quanto a estrategia, o estudo assumiu a forma de estudo de caso, em que os dados foram coletados por meio da realizacao de um grupo focal e de entrevistas semi-estruturadas. As respostas obtidas foram analisadas pela tecnica de analise de conteudo. Por meio da analise das respostas, percebeu-se que as assertivas do grupo focal e das entrevistas convergiram para os seguintes problemas existentes: baixa qualificacao profissional dos funcionarios, falta de organizacao das atividades no setor, problemas no gerenciamento dos materiais e nas especificacoes tecnicas para compra e falta de entendimento do processo licitacao. Todavia, esses problemas podem ser solucionados por meio de acoes integradas envolvendo nao apenas a equipe de funcionarios do setor, mas todos os que participam diretamente do processo.

Utilidade dos Relatórios Contábeis após a Implantação das Normas Internacionais de Contabilidade: Um Estudo Sobre a Visão dos Investidores

Esta pesquisa objetivou analisar ate que ponto as demonstracoes contabeis, produzidas apos a implementacao das IFRS, provocaram mudancas no processo decisorio dos investidores. Para tanto, procedeu-se a aplicacao de questionarios estruturados aos participantes de uma reuniao da APIMEC no Nordeste e as pessoas com investimentos no Banco do Brasil. Os dados foram tratados por meio da analise descritiva e inferencial, atraves de tabulacao cruzada e de Teste de Hipotese. A investigacao concluiu que as mudancas nas demonstracoes contabeis produzidas apos a convergencia as IFRS nao provocaram alteracoes significativas no processo decisorio dos investidores.