Larissa de Lima Trindade

De onde vem o endividamento feminino?: construção e validação de um modelo PLS-PM

The exacerbate consumption may lead many individuals to contract debts which commite a significant portion of their income and, in many cases , eventually taking into default . The default often brings with it devastating effects in both macroeconomic point of view , increasing the risk of operations and financial products , such as from the individual standpoint, affecting his social , psychological state and family life . Moreover , the bigger women participation in labor market brought greater financial independence and empowerment in decision and consequently larger power of consumption decision and at the same time, more responsibility on financial management and borrowing decisions . Thus, this study focused on the identification and analysis of factors which affect the indebtedness propensity , among women in the Rio Grande do Sul western- central mesoregion . This study proposes a structural model to determine the relationships among the women indebtedness propensity determinants of that mesoregion , considering variables which compose the constructs of SOCIAL STATUS , CONCERN , STABILITY, PLEASURE , POWER , BUDGET , ILLUSION and MATERIALISM. For this , were applied 2,500 questionnaires statistically scattered among the 31 cities which compose the mesor egion . Data were analyzed by Partial Least Squares - Path Modeling ( PLS-PM) methodology . In summary , the results suggest that the construct INDEBTEDNESS is associated with SOCIAL STATUS , CONCERN and MATERIALISM , corroborating with the Behavioral Finance theories, suggesting that decisions involving borrowing go beyond the simple consumption and income relationship , i.e., there are other behavioral variables which are important in the time that individual contract debts , such as the meaning that the individual attaches to money and the materialism level .

PREVISIBILIDADE DE MERCADOS: UM ESTUDO COMPARATIVO ENTRE BOVESPA E S&P500

Este estudo tem por objetivo comparar a previsibilidade do mercado de capitais brasileiro e americano, atraves do uso de redes neurais Group Method of Data Handling (GMDH) em uma aproximacao indutiva do retorno mensal do indice Ibovespa e do S&P500. Inicialmente, foi realizada uma revisao teorica sobre o tema de redes neurais e, apos, procurou-se a desmistificacao do conceito de redes neurais, prejudicada pelo efeito “caixa preta” que impede o conhecimento dos metodos de processamento e decisao de uma rede neural, bem como seus efeitos. Os resultados das redes demonstram uma maior previsibilidade para o mercado brasileiro.

DIFERENCIAIS DE CUSTOS EM CULTURAS DE ARROZ: A EXPERIÊNCIA DO RIO GRANDE DO SUL

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

DIFERENCIAIS DE CUSTOS EM CULTURAS DE ARROZ

As constantes oscilacoes na economia nacional e mundial, decorrente de um mercado globalizado, faz com que se busque formas alternativas para reduzir os custos dos negocios. Nao distante desta realidade faz necessario uma reducao dos custos nos agronegocios, a fim de deixar os produtos mais competitivos. Neste sentido este artigo buscou demonstrar os principais diferenciais dos sistemas de cultivos de arroz nos quais se destacam o sistema de plantio convencional, o sistema de plantio direto e o sistema de plantio pre-germinado, no que se refere a custos de plantio, tendo este estudo adotado a metodologia do estudo de caso. Os resultados mais significativos encontrados,foram que os sistemas de cultivo diferenciam-se de maneira mais significativa quando se trata de irrigacao mecânica e que apontou o sistema de cultivo pre-germinado como sendo o que demonstrou menor custo de plantio.

CONTABILIDADE COMO FATOR DE RESPONSABILIDADE COM O SOCIAL E O AMBIENTAL

A sociedade latina atualmente tem estado muito preocupada no que diz respeito ao meio ambiente, exigindo das empresas um comportamento saudavel e condizente com a preservacao do mesmo.A contabilidade tambem tem que se preocupar com estas mudancas exigidas pela sociedade representada pela figura dos stakeholders, ou seja, os investidores, governos, bancos, clientes e populacao em geral, tendo como principal veiculo de comunicacao que interliga a empresa e a sociedade, o balanco social.Como consequencia da ruptura de barreiras, as legislacoes nacionais nao conseguem dar subsidio eficaz, capaz de gerir o comportamento ambiental das organizacoes. Foi necessario a elaboracao de padroes internacionais para a certificacao (ISO 14000 e suas subseries), que durante todo o ciclo de vida do produto, desde a producao ate o descarte, bem como o estudo racional de todas estas etapas, tenha como objetivo prezar pela integridade do ar, agua, solo, bem estar dos colaboradores envolvidos no processo.A contabilidade entao, tem um grande desafio a sua frente, pois depende, e em muito a sua eficiente atuacao para que se alcance a harmonia do relacionamento entre empresa e meio ambiente, nao somente para garantir a continuidade da mesma, como tambem de toda a America Latina e consequentemente da humanidade.

A IMPORTÂNCIA DA AUDITORIA NOS ESTOQUES

Para avaliar a confiabilidade dos registros e das demonstracoes contabeis, acontabilidade vale-se da auditoria, que nada mais e que o exame analitico e pericialseguido do desenvolvimento das operacoes contabeis, desde o inicio ate o balanco.Este trabalho tem como objetivo mostrar a importância da auditoria dos estoqueslimitando-se apenas as tecnicas de auditoria aplicadas. O estoque representa o custoacumulado dos materiais e produtos ainda nao vendidos ou consumidos, relacionadoscom os objetivos e atividade da empresa, sendo importante na apuracao do lucro decada exercicio social. Cabe ressaltar que para algumas empresas o seu valor einsignificante.

A INFORMAÇÃO CONTÁBIL EM PROL DO BEM ESTAR SOCIAL

Nos dias atuais, alem da preocupacao com a continuidade das empresas, ainformacao contabil vem enfrentando novos desafios, tais como: a questaoambiental e as causas sociais. Nao se deve tratar o sistema de informacaocontabil de forma isolada, mas de forma holistica e sistemica. Neste contextoencontram-se os usuarios internos e externos da informacao contabil. Isto vemacontecendo nas ultimas decadas. A sociedade passa a pensar de forma maissistemica, ou seja, os atos praticados por uma pessoa ou um determinado grupoinfluenciam, de forma direta ou indireta, o convivio social de forma geral. Tendoem vista esses acontecimentos, tornou-se imperativo que as entidadesatentassem para a questao da responsabilidade social.

A CONTABILIDADE E SUA RESPONSABILIDADE SOCIAL

A sociedade atualmente tem estado muito preocupada no que diz respeito aomeio ambiente, exigindo das empresas um comportamento saudavel econdizente com a preservacao do mesmo. A contabilidade tambem tem que sepreocupar com estas mudancas exigidas pela sociedade representada pelafigura dos stakeholders, ou seja, os investidores, governos, bancos, clientes epopulacao em geral, tendo como principal veiculo de comunicacao que interligaa empresa e a sociedade, o balanco social. A contabilidade entao, tem umgrande desafio a sua frente, pois depende, e em muito a sua eficiente atuacaopara que se alcance a harmonia do relacionamento entre empresa e meioambiente, nao somente para garantir a continuidade da mesma, como tambemde toda a humanidade.