Revista de Gestão, Finanças e Contabilidade

24-38

Authors: Fernando da Silva Vinhado, Vinícius Cintra Belém

In the exercise of the activities of financial broker, the banks apply the funds raised in financial assets, that can be more or less liquid, with consequent impact on profitability, causing, according to the Theory of Liquidity Preference, a trade-off between liquidity and profitability. From this perspective, the aim of this article is to help understand the behavior of banks in Brazil about the choices and the creating assets portfolios, through empirical investigation using dynamic estimation with the GMM-SYS estimator, using a panel data with 104 banks that worked in Brazil between 2000 and 2011. The results of this study contribute to the better understanding of behaviors and associated elements to assets allocation choices of financial institutions in Brazil, since identify, in addition to the persistence of asset positions of banks, the relationship between private juridical personality and foreign nationality banks with the highest degree of preference for liquidity, as well as evidence of more conservative behavior in the creation of assets portfolios by part of smaller and less capitalized institutions. The macroeconomics variables, GDP and Interest, were also influential on the configuration of the applications of banks in Brazil.

61-79

Authors: Patrycia Scavello Barreto, Marcelo Álvaro da Silva Macedo, Francisco Jose dos Santos Alves

About the recent establishment in Brazil of international accounting standards - IFRS, which have the basic philosophy of the prevalence of substance over form, has become more necessary for accounting professionals to exercise judgment. Thus, in way to understand how accounting professionals are analyzing and producing information, this study aims to show how the Prospect Theory, also specifically the Framing Effect, can affect the process of analysis and production of information accounting. To this end, we applied a structured questionnaire and did not disguise the professionals in accounting, in order to verify how the effect could shape Framing a decision within the accounting environment. The questionnaire was divided into two types (I and II), due to the need to test the same question in the fields of gains and losses. In analyzing the results of the questionnaires used the frequency analysis of alternatives for each question and applied tests of difference between proportions. Among the results, we could identify the presence of Framing Effect, since by manipulating the way information is transmitted, it was found that, in general, respondents had a favorable attitude to certain gain, or more likely when they were in the field of gains, but losses in the field, had a propensity to risk choosing the riskiest. It should be noted that the major contribution of this study is in the accounting profession aware that their judgments are liabilities of deviations, due to the effects of the Theory of Bounded Rationality.

99-120

Authors: Kleber Avila Ribeiro, Deise Cristiane Nascimento, Nildo Ferreira Cassunde Junior, Jéssica Arielle Queiroz Morato

This work aims to address the APL as a development strategy for the beekeeper, beekeepers study by the perimeter of the Nilo Coelho irrigation in the Core 7 in the city of Petrolina / PE in order to get to know the present situation and its potential. The beekeeper realize APL as an alternative of allowing its activity to become even more competitive against the other, potential leveraging opportunities in the boundaries of this particular segment of the economy. Regarding methodological aspects, we used the secondary data collection through literature and field research with a structured questionnaire conducted during the period September-October 2012, 33 members were interviewed. Results of the research show that APL can provide in a very useful tool to combat inequalities and territorial alternatives to enhance the local economy is strengthened from the point of view of the joints between links of your chain.