Revista de Gestão, Finanças e Contabilidade

02 - 20

Authors: ARTURO GINER FILLOL, FABRICIA SILVA ROSA, ROGERIO JOAO LUNKES, VICENTE MATEO RIPOLL FELIU, CRISTINA CRESPO SOLER

Even though with the great relevance of the ports for economical and social development of the countries, there is an issue that deserves attention of the managers and society. It is the fact that the port activities cause environmental impacts such as siltation in aquatic environs, changes in the fauna and flora, atmosphere emissions, solid waste generations and among others. In this context, the environmental information management is important as for the port managers as for society since it allows to know the impact level generated and the commitment level with the sustainability over the time. One of the ways to measure information is to verify the manager commitment levels with the environmental management. As a consequence of this understanding the present research aims to identify the environmental sustainability in Port Authority of Valencia (APV). As methodology, it is used an applied questionnaire to the top management of APV and it is held a content analyses of the Sustainability Report of APV to understand the commitment level with environmental aspects. The questionnaire application results show a great APV commitment with environmental aspects (Materials, Energy, Water, Biodiversity, Emissions, Wastewaters, Wastes, Administrative and judicial sanctions, Product and Service Impacts, Transport Impacts, Fines, Non-monetary Sanctions, Non-conformities), however, the Sustainability Report analyses shows that not all items are shown (80% is shown). It is also verified that the APV commitment is not limited to the speech or port environmental policy, but also to the items that show and evaluate the environmental aspect perfomances

39 - 55

Authors: Franciele Peixoto, Rodrigo Fernandes Malaquias

The complexity and the risks involved in derivative financial instruments and their proper disclosure are very important to show the financial and economic situation of companies that use them. In this context, this work was carried out to analyze the overall level of disclosure that the Brazilians joint-stock companies provide in their financial reporting, more specifically, we analyzed the impact of accounting convergence in the level of disclosure. The sample involved 21 companies listed on BOVESPA, between 2005 and 2010, and analyzed their notes to financial statement because these notes included quantitative and qualitative information about the derivative operations. The disclosure was measured according to the instrument developed by Daros and Borba (2005), which has seven items. Each of these items was evaluated based on a scale ranging from grades 0, 1 and 2. The increase was noticed as considerable in the disclosure of derivatives, possibly because of changes in accounting standards in Brazil, but companies continued to fail to provide, in a complete, all information required by the instrument of data collection used.

75-87

Authors: Elielson Oliveira Damascena, Brigitte Renata Bezerra de Oliveira, Francisco Vicente Sales Melo

The cultural marketing is an important issue for organizational management. Thus, this study aimed to analyze the importance given to culture as a component of the communication strategy of service firms located in the valley of São Francisco, Brazil. The survey is quantitative and is characterized as a descriptive one. The results reveal that although the managers of the companies analyzed are likely to consider that cultural marketing is a means of generating positive image for the organizations and that such practices tend to influence consumers buying decisions, sponsoring cultural projects still is performed sporadically. This is because this practice is not common and managers still have difficulties to understand the difference between philanthropy and sponsorship activities. The question is how to work these and other topics related to the subject that may contribute to the organizational development, both in the economic and cultural.