Editorial

ID: 33439

Authors: Sergio Faraco.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 22, p. 0-0, December-March, 2009. 1 page(s).

Document type: Editorial (Portuguese)

Management Of Environmental Aspects And Impacts In An Apartment Building With The Envolvement Of Environmental Accountancy

ID: 33440

Authors: Elisete Dahmer Pfitscher, Ana Paula Linhares de Araújo, Ernesto Fernando Rodrigues Vicente, João Paulo de Oliveira Nunes.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 22, p. 9-26, December-March, 2009. 18 page(s).

Keyword: Apartment Building , Environmental Accountancy , Environmental Management , SICOGEA

Document type: Article (Portuguese) Show Abstract

Because of population growth as well as its consumerism necessities, the environmentalaggressions have also increased. Thus, new ways of sustainable growth should be searched.This research discusses about how the accountancy, through its controls, can help theenvironment management process in an apartment building. The methodology used is thedescriptive and exploratory research. It is divided in four phases. The first one refers totheme, problem, and objective presentation. It is followed by the theoretical frameworkand the methodology used in this study as the second phase. The third phase involves astudy on the environmental management system and the apartment buildings. At last, inthe fourth phase, the study results are shown and it is proposed a summarized plan ofenvironmental management, the 5W2H (What? Why? When? Where? Who? How? and Howmuch?), shown through the SICOGEA method – Sistema Contábil Gerencial Ambiental.Finally, it was concluded that the apartment buildings have tried harder and harder toreach the environmental quality standards required – for instance, they are worried aboutwater reuse. The sustainability of this apartment building has reached a degree of 46.67%,which is considered “in deficit”, and has a lot to be improved in this sense.

The Use of an Accounting Analysis and Calculations When Opening a New Enterprise and Checking if the Capital is Sufficient

ID: 33441

Authors: Rodrigo Antônio Chaves da Silva.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 22, p. 27-41, December-March, 2009. 15 page(s).

Keyword: Analysis of the Constitution of Companies , Formula of Capital Needed , Numbers of Sufficiency and Risk , Opening an Enterprise , Sufficient Capital

Document type: Article (Portuguese) Show Abstract

This paper is to address the first business calculations that must be performed by anaccountant by the time a training method is started, namely the creation of an enterprise.The asset has been considered more important than the accounting records and littleimportance was given to this aspect, even in the questioning of higher education courses,in the lessons of general accountancy taught by faculties in Brazil, much less in the ofanalysis of balance classes. Because of the scarcity of literature on the subject and sinceit is not quoted in the sillabuses of accounting counseling, not even in the practice ofprofessional offices, there is a lack of sufficient exploitation. This brief article is justifiedbecause of the lack of ostentation and depth in the theme throughout the Brazilianaccounting literature, except by the work of Steintrasser (1957), which provided a solutionfor the problem, which may be the only one in the literature analised. The proposalsrose here does not have the intention of solving all the problems of these studies, however,it suggests that there is only one way to solve them with our originality.

A Comparative Analysis of Petrobrás Inc. Financial Indicators Through an Evaluation of its Cash Flow Statement from 2005 to 2007

ID: 33442

Authors: Letícia Goulart dos Santos, Claudio Roberto Morales dos Santos, Alexandre Costa Quintana.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 22, p. 43-58, December-March, 2009. 16 page(s).

Keyword: Cash flow statement , Financial indicators , Incorporated

Document type: Article (Portuguese) Show Abstract

One of the most important changes that happened on the present economical scenery itwas the approval to the law n. 11.638/07, which sets, among other alterations, thereplacement of the Statements of Source and Application of Funds for the Cash FlowStatement.This switch is considered a benefit for both investors and users of this termdue to its simple and clear words. In this way, the purpose of this study is to report onthe financial situation of the Petrobras Inc. over the period of 2005,2006 and 2007,based on an analysis of the indicators linked to the Cash Flow Reports, whose function isto avaluate the flow. The usage of some indicators that provide an easier explanationabout a company cash flow is a tool which has been used in a small scale by the shareholders. The items were classified in four groups related to cash coverage, quality of theresults, capital expense and cash flow return. Those items hold the purpose to assessaspects in a range from the payment capacity to the cash return rates. In methodologicalways, the research may be presented as a descriptive study according to its purposesand as a case study according to its procedures. Through this work we could show therelevance of this comparative analysis so people involved in it can have a deeper view ofthe company real situation and its conditions to keep the business going.

Depreciation in Brazil and Germany: differences in a Ct Scan and an Attached Building

ID: 33443

Authors: Charles Albino Schultz, Andreas Dittmar Weise, Altair Borgert.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 22, p. 59-73, December-March, 2009. 15 page(s).

Keyword: Costs , Depreciation , Tax legislation , University hospitals

Document type: Article (Portuguese) Show Abstract

This study is an analysis of several different approaches of the reduction of the taxlegislation in Brazil and Germany. It was accomplished through a descriptive study thatsimulates the application of different formulas for calculating depreciation of portionsof a CT scan and the building attached to a public university hospital and a privatehospital. The Brazilian tax legislation proved to be simpler than the German, however,at the same time it allows an indefinite number of alternatives for depreciation, once itis possible the adoption of different formulas for calculating from the ones specified inthe legislation. Moreover, the absence of legislation on the reduction in public institutionscan be noticed. Already, in Germany the legislation allows more formulas for calculating,however, with strict parameters of environment in certain methods used as an incentive.The use of depreciation as a way of giving incentives to technological renovation anddevelopment of specific sectors is identical in both countries, and is usually conductedthrough accelerated depreciation. A special feature of the German legislation is the factthat it can be applied to both, private and public hospitals, while in Brazil the depreciationis exclusive to the accounts of private companies.

Expenses Composition and Expressivity on Education When Executing the Brazilian Federal Government Budget

ID: 33444

Authors: Flávio da Cruz, Orion Augusto Platt Neto.

Source: Revista Catarinense da Ciência Contábil, v. 8, n. 22, p. 75-92, December-March, 2009. 18 page(s).

Keyword: Brazilian Federal Government , Expenses on education , Public budget

Document type: Article (Portuguese) Show Abstract

This paper aims at identifying and analyzing the values, the composition and theexpressivity of the expenses employed in the education service of the Brazilian FederalGovernment budget related to the years of 2006 and 2007, making a comparison withall the other considerable public expenses. This way, the paper identifies, presents andanalyzes information from the central accounting sector, the Secretaria do TesouroNacional (STN). This is an applied research, with a quantitative-qualitative and exploratoryapproach. It was proceeded a literature revision and a documental analysis of accountingreports. The data allowed seeing that the expenses on education are among the mostexpressive ones in the budget of the Brazilian Federal Government. Education representsthe fifth larger expense, with R$ 17.3 billion in 2006 e R$ 21.5 billion in 2007. However,these values have a low expressivity, corresponding to 2.2% of all the expenses in 2006and 2.6% in 2007.