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.

17-35

Authors: Claudio de Souza Miranda, Raissa Alvares de Matos Miranda, Adriana Maria Procópio Araújo

The main objective of this study is to analyze the perception of high school students about the accountant and his profession and the subjects studied by accountants at the university. Although the number of Accounting courses has expanded all over Brazil, most of the people don't know what exactly an Accountant does. Many are the myths and stereotypes made by people about this profession. International studies as Vaivio e Kokko, 2006 and Schlee et al, 2007 point to a low perception about the profession "Accountant" mostly the high school students. To evaluate the perception of these students about these aspects, a survey was built and posted on a website that was widely released. The research strategy used was the survey and the number of good responses obtained was 1.046. The research assessed the perception of the students in relation to the subjects studied in the accounting courses, professional activities, labor market, ethics at the activities and the value given to the professionals. The results obtained demonstrate that in some situations related to the profession are ignored. Many myths and stereotypes pointed in the international studies were found in this sample.

53-70

Authors: Carlos Augusto Pacheco Pereira, Eliene Aparecida de Moraes, Jonatas Dutra Sallaberry

The financial statements often do not reflect the market value of firms, and the difference between the book value and market value is largely justified by the existence of unrecognized intangible assets. In the accounting literature there are several methods for valuation of internally generated intangible assets, such as Lawrence R. Dicksee, Hatfield, New York, Current Value of Superprofits, Replacement Cost or Current Cost, Economic Value, Value Realization, Excess Value on Economic Value Chain Model and Residual Valuation of Intangible Assets, each with advantages and disadvantages in their use. Through a literature review, this study identified among the methods of measurement of internally generated goodwill, which is effectively (or near) the value that the market is willing to pay for the assets of the entity, whereas this difference arises from expectations higher earnings based on equity and surplus to aggregate entity. In the research we used data obtained from the financial statements for the years 2009, 2010 and 2011 for a technology company. From the values obtained for the operationalization of the methods, it was concluded that the method that most closely approximates the market value is the method Hatfield, where the market value is approximately six times the book value of the company.

90-106

Authors: Maurício Vasconcellos Leão Lyrio, Eloíse Helena Livramento Dellagnelo, Rogério João Lunkes

The present study is located in the field of public administration and aims to discuss the methodological profile of studies on public budgeting carried out in Brazil in the first decade of the XXI century. As regards methodology, a survey was done on the basis of the SCIELO database, from a quantitative perspective; as regards the approach to the problem under investigation, the study is of a descriptive nature. I became evident from some of the results obtained that the research on the topic of public administration is carried out mainly in the context of the public sector, being unassociated with particular sector of activity. A quantitative approach was found to be privileged, econometry being the main research method.

122-137

Authors: Romilson Moreira, Henrique Levi Freitas Sena de Carvalho

Facing a destabilized economy and high inflation Brazilians acquired immediacy and consumerist habits. The result of a rapid currency appreciation in the period before the real plan, increasingly, people are committing significant parts of their resources and acquired credit, constituting a scenario of debt and default. This work presents the profile of the personal finance teachers of municipal schools of Campo Formoso, Bahia, starting with the following assumptions: teachers not practice financial education; credits used indiscriminately, without control and are in a significant degree of indebtedness . To obtain data for the study, a questionnaire applied to teachers from José de Anchieta School. The survey results indicate a growing indebtedness and lack of personal finance teachers surveyed. The construction of educational policies encourage financial education and consumer awareness.

17-38

Authors: Sérgio Henrique Conceição, Gilson Barbosa Dourado, Simone Freire Silva

This paper proposes an exploratory study on the practice of disclosure on corporate sustainability (CS) in companies from Brazil and other Latin American countries, taking as parameter the corporate sustainability report called Global Reporting Initiative (GRI). From the theoretical assumptions of the theory of voluntary disclosure and the theory of legitimacy, establishing reflections about their adherence to the communication process of companies in corporate sustainability. The study of the historical series from 1999 to 2010 identifies as Brazilian companies account for over 50% of corporate sustainability reports and Latin America as an area in which it consolidates the use of the GRI reporting in the world. Indicates assumptions in the development of new research that contributes to the development of methodologies of analysis, evaluation and interpretation of corporate sustainability performance of companies and to study the phenomena of disclosure, contributing to the strengthening of the variables of performance in corporate sustainability in the context stakeholder decision making.

56-72

Authors: Francisco Vicente Sales Melo, Elielson Oliveira Damascena

The organizational studies and management practices have been going through constant revolutions. Thus, this article examines how the major theories of organizations have evolved from the perspective of scientific revolutions Kuhn (1962). To this end, it was the use of mixed method research. The first analysis indicated that organizational theories evolve in a non-cumulative, appropriating revolutions in other areas of knowledge such as sociology, psychology, biology, building, therefore its paradigm. Because there are several views about organizational phenomena, without a clear adoption of one paradigm by scientists and managers, it is concluded that organizational theories may be pre-paradigmatic phase, as shown Kühn.

86-104

Authors: Henrique César Melo Ribeiro

This paper investigated the scientific journal of the Brazilian Business Review, from 2004 to 2011. The study is based on bibliometric and social network, using descriptive statistics, in 129 articles published. The main results were: predominance of papers in partnership; the authors Valcemiro Nossa, Ariovaldo dos Santos e Otávio Ribeiro de Medeiros are the most prolific; Lopes, A. B. and Porter, M. E. were the most cited researchers; the University of São Paulo was the IES had published more papers. There was a central network both in coauthorship but also in IES. And the themes most prevalent in eight years of study were: Finance, Capital Markets, Marketing, Organization and Business and Accounting and Auditing. It is so macro, even being a new journal at the academia, the Brazilian Business Review, through its collection, now portrays the world of scientific production. This shows the maturity and importance of this journal, serving as fomenter and disseminator of knowledge and the flow of scientific information in the academic literature nationally, but specifically in the áreas of administration, accounting and economics.

121-139

Authors: Graciela Dias Coelho Jones, Vanessa Ramos Silva, Kellen Silva Freitas

Delinquency in educational institutions has increased each year. The implementation and enforcement of a charging policy can help reduce the amount of accounts receivable. So the question that guided this study was: How is managing the collection process in a private school and what the critical points made by this process? This study aims to analyze the management of the billing process of a private school located in a large city of Minas Gerais State. Additionally, it proposes a new flowchart for the process of charging and changes to the layout of the financial institution. The methodology used for the development of the work was the Case Study. As a result it was found that managing the process of collecting the institution has some shortcomings, discussed during the presentation of the case study. With the proposed new flowchart for the process of recovery and changes in the layout of the finance department, expected great benefits for the development of activities and also to the results of operations and may be highlighted, among others: optimization of recovery, reducing the cost of wages, guaranteed lower rates of delinquency, improving the quality of activities and better distribution of physical space. We stress the importance of process mapping through the use of flowcharts for process management. Through the flowchart, the observation and analysis of critical points become more dynamic and gain speed, helping the continuous process control and process evaluation study. As for the physical space has to consider that a good layout contributes to the efficiency of operations of organizations, facilitating movement, communication and control of the activities performed by employees by managers

19-34

Authors: Luiz Felipe de Araújo Pontes Girão, João Marcelo Alves Macêdo, Vinícius Gomes Martins, Augusto Cezar da Cunha e Silva Filho

The Accounting through financial statements, aims to support its users with general information about the reporting entity information. However, general information may not be useful enough for the internal user can act more competitively in a new market. The study aimed to screen the general to present the importance of accounting information in managerial decision-investment in a secondary school, analyzing the exchange of air conditioning equipment in three rooms of the institution, in order to highlight the reduction of operating costs for the entity. Thus, it was used as the main tool for case study analyzing the Net Present Value of investment in exchange for the equipment to determine the viability of the investment or not. As a secondary tool was used to calculate Payback Time showing how long the investment will be recovered. He came to the result that the exchange of equipment in two of the three cases analyzed is feasible, from an economic standpoint. The case presented should be considered not viable from the perspective of other variables such as customer satisfaction, eg, without showing objective of this study

61-67

Authors: Leandro Teixeira e Silva

The purpose of this study is to investigate the concepts used in labor solidarity enterprises, being developed from the experience of the Solidarity Economy Centre of Bahia (CESOL) - a program of implementation of Economics Solidarity, which currently supports 17 projects in the state. Among these projects, we highlight four associations that operate in fairly representative CESOL, the Art of making art, the Association of Artisans of Bahia - Adaba, the Association of Culture and Art - Cultuarte and the Association of Artisans of Lauro de Freitas - AALFI. In this article, the sample was delimited search the Art of making art as a field of study. When seeking information about the developments and applied technology, realized the wealth of experience and diversity of works exhibited, sharing the same space by integrating a network of development that make and change as the exchange of experiences and philosophy of solidarity economics favor dialogue, interaction and learning between associations that are in the initial process of incubation and associations that are structurally more organized because they are more time integrating the incubation process developed by CESOL.

21 - 38

Authors: João Marcelo Pitiá Barreto, Eduardo Fausto Barreto, Maria da Graça Pitiá Barreto

The Controllership has been the subject of studies and analyzes and reflections of prominent researchers of the sciences that focus on the field management of organizations such as the Administration and Accounting. It is important to note the contribution of the Controllership of public governance, the foundation of a democratic and participative management. In this context, it fits the purpose of this study, reflect on public performance of the comptroller of the city of Salvador, noting the contribution that effective governance in the municipality. The studies were developed in the Department of Finance (SEFAZ) Controllership of the municipality who is linked to. With exploratory, descriptive investigation that involved field research, analysis of documents and reports issued by SEFAZ and the Court of the City (TCM). It is the chart of SEFAZ, your budget and the opinions of TCM. The results show the importance of the Comptroller and denote the impression that the institution studied, this area is not performing their role well.

56-74

Authors: Helena Mara Oliveira Lima, Hugo Macário Brito Pinheiro, Kércia Maria Sá Morais, Marcia Morais de Melo, Raimundo Aguiar de Melo

The present work aims to identify the contribution of the cost estimate process (PMBOK) for the administration in the integrated development project of the territory of the citizenship in Itapipoca – CE. This research of qualitative approach is classified as an exploratory descriptive study and as for procedures the work is according to conceptions of a case study. The theoretical reference of this work consists in a conceptual approach of the cost estimate of the Project Management Body of Knowledge – PMBOK that contemplates the entries, tools and techniques and finally the exits of the estimates. Then It contextualizes the integrated development project of the territory of the citizenship in Itapipoca – CE, that consists in a strategy of the federal government, in order to stimulate the sustainable development through territorial public policies, where SEBRAE participates as a partner, stimulating the productive chain of familiar agriculture and the micro and small business. Finally, it shows the practice of cost estimate used in the above quoted project developed by SEBRAE, unit located in Sobral, that allows to conclude that the analogous estimate tool described in the guide PMBOK, contributes for the cost estimate process of the project, object of study in this work, developed by SEBRAE/CE, providing subsidies for the elaboration of the budget, guaranteeing enough resources for the accomplishment of all planned actions.

88-102

Authors: Márcia Athayde Matias, Gilberto de Andrade Martins

This research studied the multiple intelligences of accountants, trying to identify a profile or mainstream of intelligences among these professionals. For this, was used the theory of Howard Gardner, who argues that the concept of intelligence goes beyond the historical paradigms that have been associated only with the mental capacity of a logical-mathematical or linguistic.