Sérgio Rossi Madruga

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

A governança corporativa e a teoria da agência em consonância com a controladoria

A estrutura de controle e de gestao das firmas tem sido alterada juntamente com as mudancas que vem ocorrendo na economia. Empresas que antes estavam nas maos do proprietario, que alem das acoes tambem detinha a administracao da empresa, agora se deparam com a separacao das funcoes de proprietario e de administrador. A partir do momento em que aparecem dois papeis dentro da firma, emergem alguns problemas, entre os quais se pode citar a adequacao das decisoes tomadas pelo administrador com as necessidades do acionista, problema este que e estudado pela Teoria da Agencia. O papel da Governanca Corporativa e monitorar as relacoes existentes entre a administracao e os acionistas (majoritarios e minoritarios) e tentar minimizar as discrepâncias existentes entre eles. Neste contexto, ganha evidencia a Controladoria, que tem por objetivo apoiar a avaliacao de desempenho da firma, gerir os sistemas de informacoes e atender aos agentes do mercado. Com base na revisao bibliografica a respeito dos conceitos apresentados, foi possivel demonstrar a interdependencia entre a Teoria da Agencia, a Governanca Corporativa e a Controladoria, evidenciando que esses conceitos estao intimamente ligados e que, se utilizados em consonância, ajudam a adequar os resultados obtidos com os desejados pelos proprietarios.

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.

Os indicadores de trabalho decente no ambiente corporativo das mulheres na polícia civil do estado do Rio Grande do Sul.

This study deals with the work of women in the Civil Police of the State of Rio Grande do Sul, under the decent work criteria of the International Labor Organization. The research is classified in the field of sustainability, in the social aspect, related to corporate social responsibility. The aim was to analyze the women’s environment, based on the decent work criteria. The data collection was performed from several sources of evidence, making use of primary and secondary data. The study has a qualitative nature, based on an observation script and a flexible instrument composed of open questions. An interpretation for the use of a content analysis procedure. Women began to work from the 1970s onwards and occupy a prominent place, on par with men, despite some evidence of limited opportunities. The general perception is to disagree with the ILOs indicators, with the exception of criteria related to security and social dialogue, as well as stability and incomes, which are fully or partially met. However, there is no adequacy of work for ILO workers, especially for safety, equality, opportunities, conciliation and working hours.

Funções e competências gerenciais do contador

The profile of the professional accounting changed because, increasingly, new skills are required to Accounting Bachelor. This professional has to have duties and responsibilities different from those that until then determined their functions and their position in the company. Their participation in decision-making has required you a broader view of the scenarios in which your company operates and their work is no longer just an operational tool transcription values and financial results, which led to the need to take, too, management functions. Thus, this study aims to raise some conceptual aspects of managing, in order to emphasize the relevance of research related to training in higher education Counter. Methodologically, this article constitutes a qualitative approach in an attempt to show the conceptual proximity and interaction between Counters and Administrators. For this, we tried to identify, descriptively, the relationships between variables and understand the analogy profiles and skills necessary for professional training in the areas of administration and accounting, closely linked in the corporate world. The results show that the new professional profile required by the market Counter, making it necessary to adopt some key features and innovative trends such as entrepreneurship and decision making, capacity for discernment and critical thinking to judge and choose alternatives and ethical conduct associated with social and professional responsibility.

CONSTRUÇÃO DE UMA PROPOSTA DE MODELO DE PLANEJAMENTO ESTRATÉGICO PARA IMPLEMENTAÇÃO EM UM NÚCLEO DE PESQUISA E EXTENSÃO EM CIÊNCIAS CONTÁBEIS

Este estudo tem por objetivo a construcao de uma proposta de modelo de planejamento estrategico para o Nucleo de Pesquisa e Extensao em Ciencias Contabeis (NUPECC), da Universidade Federal de Santa Maria – UFSM, cuja metodologia aplicada caracteriza-se como um estudo de caso. Pela analise dos dados coletados, evidenciou-se que a organizacao em estudo tem a possibilidade de viabilizar a realizacao de pesquisas, extensao e eventos na area da contabilidade. Elaborou-se uma proposta de planejamento estrategico para o NUPECC e concluiu-se que sem a formulacao de planos, os gestores poderao ter dificuldades em definir acoes direcionadas a um desempenho satisfatorio.