Editorial

ID: 25335

Authors: Romualdo Douglas Colauto, Geová José Madeira.

Source: Contabilidade Vista & Revista, v. 18, n. 3, p. 7-8, July-September, 2007. 2 page(s).

Document type: Editorial (Portuguese)

A Cultura Organizacional como mecanismo de controle: o caso da adoção do contrato de gestão na Marinha do Brasil

ID: 25336

Authors: Anderson Soares Silva, Ana Carolina Pimentel Duarte da Fonseca.

Source: Contabilidade Vista & Revista, v. 18, n. 3, p. 11-35, July-September, 2007. 25 page(s).

Keyword: Behavior , Control , Organizational culture

Document type: Article (Portuguese) Show Abstract

The efficiency of the State comes assuming, each time more, a paper of relevance inside of our society in the last years. Thus, some subjects, before little probable, as Strategic Planning and Management Control, assume a reality dimension no longer shortstated period inside of the Public Administration. In this context, the management contract enters in scene, as one of the ways to substitute the formal controls for controls based on results. The present article had for central objective to describe as the emphasis given to the increment of the based organizational culture in the quality acted as mechanism of control on the part of a Rendering Military Organization of Services of the Navy of Brazil, from the adoption of the management contract. For in such a way, a study of case through the detailed analysis of the drawing of the system of management control of the related organization was become fulfilled, with emphasis in the cultural perspective. Finally, it was possible to infer, of the found results, that the diverse used mechanisms of control if had based on the identification of the members of the organization with the organizational culture, contributing of significant form for the reach of the goals foreseen in the management contract, fact this that came to confirm the thought of Gomes and Salas (1999).

A experiência de empresas brasileiras na adoção das IFRS

ID: 25337

Authors: Sirlei Lemes, Miriã Gonçalves e Silva.

Source: Contabilidade Vista & Revista, v. 18, n. 3, p. 37-58, July-September, 2007. 22 page(s).

Keyword: BRGAAP , International Accounting Standards Board , International Financial Report Standards

Document type: Article (Portuguese) Show Abstract

The International Accounting Standards, issued by the International Accounting Standards Board (IASB), represent today a source of reference for the world-wide accounting practices. Through the fact of representing a set of norms constantly brought up to date with the requirements of the world market, the International Financial Report Standards (IFRS) have been, gradually, accepted in various countries as their own accounting practices or with some adaptations. It is seen that, following the global trend, the Brazilian accounting norms have been revised in a way to achieve a convergence with the procedures issued by the IASB. This study has, initially, made a survey of the Brazilian "open capital" companies that elaborate their demonstrations in IFRS. The consulted sample comprised a total of 517 companies listed at the BOVESPA (SÃO PAULO STOCK EXCHANGE). The total of respondents was 26.49% of the researched companies and only two of these companies have presented their financial demonstrations in IFRS for the years 2004 and 2005. In a later moment the main differences between the accounting demonstrations elaborated by the Brazilian legislation and the International Accounting Standards were analyzed, showing the main divergences; de jure (formal) as well as de facto (informal). The study concluded that, for the researched year and companies, the main points of divergence in the implementation of the IFRS in Brazil are: 1) deferred income tax; 2) the effects of exchange rate variations; 3) reclassifications of accounts in balance sheet and DRE.

Tratamento contábil do Custo de Abandono: uma aplicação em empresas petrolíferas

ID: 25338

Authors: Odilanei Morais dos Santos, Paula Danyelle Almeida da Silva, José Augusto Veiga da Costa Marques.

Source: Contabilidade Vista & Revista, v. 18, n. 3, p. 59-79, July-September, 2007. 21 page(s).

Keyword: Abandonment cost , Petroleum companies , SFAS 143

Document type: Article (Portuguese) Show Abstract

Accordingly to the industry they belong, some companies are compelled to dismantle, remove, demobilize and revert their assets when a project, or activity, meets an end. Furthermore, they have to recover the site they once stood, so that it keeps the same environmental conditions as before. Along these companies, came oil companies. Up until recently, there weren't standards regarding accounting procedures of these obligations. In 2001, FASB issued SFAS 143, aiming to unify the accounting practices related to acknowledging liabilities that arisen from the reversion of assets, as well as to allow comparability between financial statements. Therefore, the main goal of this study consists of presenting and analyzing the determinations comprised in the North-American principle known as SFAS 143, in order to gauge the impacts on the financial statements of oil companies due to a provision for reverting assets (provision for abandonment). This is a descriptive study, carried out through: (a) bibliographical research, (b) documental research and (c) case study. A variety of practices engaged by the company has been verified before SFAS 143 was in force. Initial effects of the adoption of SFAS 143 were relevant at Petrobras, who made possible a reversion of 90.1% (which corresponds to US$1,166 million) of the provision for abandonment before the principle was in vigor. Petrobras complied with all the requirements of SFAS 143.

Análise do Sistema de Contabilidade Pública como suporte ao controle do ciclo orçamentário dos Municípios da Região Metropolitana de Curitiba/PR

ID: 25339

Authors: Jorge Ribeiro de Toledo Filho, Antonio de Oliveira.

Source: Contabilidade Vista & Revista, v. 18, n. 3, p. 81-105, July-September, 2007. 25 page(s).

Keyword: Budgetary cycle , Public accounting , Public management

Document type: Article (Portuguese) Show Abstract

The objective of this work is to analyze the system of public accounting as has supported to the budgetary cycle in the cities of Curitiba/PR metropolitan region, as well as search to demonstrate the importance of the public accounting in the budgetary cycle so that the municipal manager uses it as support to the decision taking. The research, whose collection of data if gave by means of questionnaires with closed questions, is characterized as descriptive, survey type. Also it has quantitative characteristic and, about the application time, it is fit as of transversal cut. The results show that the majority of the cities public accounting of the searched city halls does not participate in its fullness in the budgetary cycle in its diverse phases, as well as the use of the systems accounting instruments information and the internal control is not presented as significant.

Desenvolvimento de Modelos Credit Scoring com abordagem de regressão logística para a gestão da inadimplência de uma instituição de microcrédito

ID: 25340

Authors: Elaine Aparecida Araújo, Charles Ulises de Montreuil Carmona.

Source: Contabilidade Vista & Revista, v. 18, n. 3, p. 107-131, July-September, 2007. 25 page(s).

Keyword: Credit risk , Credit scoring models , Logistic regression , Microcredit

Document type: Article (Portuguese) Show Abstract

Credit Scoring models are usually used by financial institutions for measurement of credit risk, so are considered a consolidated methodology during the credit concession process of these institutions. This work examines the possibility of application of Credit Scoring models in a micro credit institution denominated Fundo Rotativo de Ação da Cidadania - Cred Cidadania. For this purpose, a sample relative to accounts of Cred Cidadania database was collected and used to develop two types of Credit Scoring models: the first one relating to credit approval process and another named behavioral scoring which includes complementary variables. The statistical technique used in construction of models was the logistic regression. The results show that Credit Scoring models obtained satisfactory performance when used in credit risk analysis for the microcredit institution Cred Cidadania, and as supporting instrument of this process. The results also indicated that application of Credit Scoring models supplies subsidies to the institution, assisting it in the prevention and decreasing of insolvency and in the reduction of its operational costs, two problems that affect the financial sustainability.

Aplicação do Processo Analítico Hierárquico como suporte à decisão na produção bovina de corte na Região de Betim/MG

ID: 25341

Authors: Juliano Franco e Silva Amaral, Jersone Tasso Moreira Silva, Luiz Antônio Antunes Teixeira.

Source: Contabilidade Vista & Revista, v. 18, n. 3, p. 133-159, July-September, 2007. 27 page(s).

Keyword: Método de Análise Hierárquica , Produção bovina de corte , Sistema de Apoio à Decisão

Document type: Article (Portuguese)