Mauro Neves Garcia

PESQUISA SOBRE A PERCEPÇÃO DOS ALUNOS DO 1º. ANO DE CIÊNCIAS CONTÁBEIS NA CIDADE DE SÃO PAULO EM RELAÇÃO ÀS DIFICULDADES POR ELES PERCEBIDAS NO PERÍODO NOTURNO

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.

CONSTRUÇÃO E VALIDAÇÃO DE UMA ESCALA PARA A SELEÇÃO DE FORNECEDORES DO SETOR ELÉTRICO BRASILEIRO POR EMPRESAS SEDIADAS NA AMÉRICA LATINA

The goal of this study was the construction and validation of a scale on suppliers’ selection factors in the Brazilian electricity sector by companies based in 16 Latin American countries and the existing relationship with the responses obtained from the Brazilian suppliers. First done is a review of extensive literature and five interviews with specialists in the sector, which were identified 32 variables used for the preparation of a Likert scale and a factorial design of six constructos. Subsequently, the scale was applied to 191 respondents, which form 86, companies in 16 Latin American countries and 105 from Brazil. Finally, the validation process, the scale was statistically validated by the method of Confirmatory Factor Analysis. The analysis of the results shows an excellent adhesion to the model of five constructos.

Service Consumers’ Value Perception: Evidence from Restaurants in the City of São Paulo

This research aims at creating a model that could explain consumers’ value perception of restaurants attended on Sundays in the city of Sao Paulo. The research was carried out in two phases. The first was an exploratory research – a focus‐group type with two groups of eight individuals each, whose objective was to discover the main variables that impact the value perception of consumers who attend restaurants on Sundays. Thus, a balanced Likert‐type scale was generated, with seven levels of concurrence. The scale was submitted to five experts for a theoretical validation and was applied to a nonprobabilistic sample pursuant to the judgment of 360 consumers with the same profile as of those of the focus group. Then, in a second phase, validation of the scale by the confirmatory factor analysis method was provided as well as the building and analysis of five causal models by the method of structural equation modeling and the five‐hypotheses test. The final model with a better adjustment (hypothesis 1) was composed of PRICE as an endogenous variable and ENVIRONMENT, SERVICE, FOOD, and HYGIENE as exogenous variables. Such conclusions allow the perception of the decision process in relation to restaurant selection in two phases: (1) when a group of restaurants is chosen, and (2) the moment when the PRICE variable takes over the role of defining the value offered by each restaurant, which will motivate the selection.

Analysis of the possible differences between contracted and contractors in the outsourcing of software services according to the metric of analysis of function points

O objetivo deste estudo e a avaliacao das possiveis diferencas nos contratos de terceirizacao para o desenvolvimento de sistemas de informacao – SI, baseada em metricas de Analise de Pontos de Funcao – APF. Assim sendo, foi desenvolvido um instrumento de avaliacao que analisasse seus aspectos mais relevantes. Procedeu-se, entao, a analise de contratos e a realizacao de entrevistas com especialistas da area. Por fim, as consideracoes destes, aliadas a literatura especifica de contratos, resultaram em um instrumento do tipo escala de Likert com 16 assertivas, aplicado em uma amostra de 82 respondentes que possuem certificacao de APF ou que atuam na gestao de contratos. A escala foi validada atraves do metodo de analise fatorial exploratoria baseada nos componentes principais. Tambem, procedeu-se a analise discriminante de tres caracteristicas dos sujeitos em relacao aos fatores gerados na analise fatorial, que nao apresentou diferencas significativas. Da analise das diferencas entre as variaveis categoricas dos respondentes e as assertivas, somente duas assertivas apresentaram diferencas significativas com relacao a parte no contrato e natureza do trabalho (assertiva 15, nos dois aspectos e assertiva 11, somente com relacao a parte no contrato). Com relacao ao tempo de experiencia na funcao, nao se identificou diferenca significativa em nenhuma das assertivas. Pela conclusao do estudo constata-se a necessidade de clareza e objetividade nos contratos e dos servicos de software, assim como a necessidade de maior definicao dos envolvidos quanto aos seus papeis nas negociacoes. Palavras-chave: metrica de software , analise de ponto de funcao, contratos de terceirizacao, mensuracao de atitudes, analise multivariada de dados.