Nominata de Avaliadores - Informações Complementares - Estatísticas

ID: 34356

Authors: Revista Contabilidade Vista & Revista.

Source: Contabilidade Vista & Revista, v. 24, n. 4, p. 1-14, October-December, 2013. 14 page(s).

Document type: Other (Portuguese)

Editorial

ID: 34350

Authors: Jacqueline Veneroso Alves da Cunha.

Source: Contabilidade Vista & Revista, v. 24, n. 4, p. 1-2, October-December, 2013. 2 page(s).

Document type: Editorial (Portuguese)

Behavior of variable costs of production of coffee culture during the formation of the crop

ID: 34351

Authors: Sérgio Lemos Duarte, Lara Cristina Francisco de Almeida Fehr, Marcelo Tavares, Ernando Antônio dos Reis.

Source: Contabilidade Vista & Revista, v. 24, n. 4, p. 15-33, October-December, 2013. 19 page(s).

Keyword: Agribussiness , Coffee , Costs

Document type: Article (Portuguese) Show Abstract

The behavior of the production costs on the corn culture can provide management control instruments to the farmers. The objective of this study was to investigate the behavior of the costs variables on the corn production during the crop period in relation to gross revenue. It was used the cost and income gross data from the Agrianual period 1999 to 2008. As methodology, the quantitative approach was used, consisting in a descriptive research. The Kolmogorov-Smirnov (Lilliefors) test was used to verify the normality of the data. It was used the Spearman and Pearson correlation coefficient to the non-normal and normal data distribuition to analysed if they were linearly correlated. Finally, it was calculated the determination coefficient, which defines how much a cost variable is explained by the sales price. The result shows that eight on ten variables of the corn production costs studied were linearly correlated with the predicted gross income, providing to the farmer a way to analyse the costs, as well as grants for planning their budgets.

The professional organization of accountants in the State of Rio Grande do Sul, Brazil, from 1882 to 1947

ID: 34352

Authors: Marco Aurélio Gomes Barbosa, Ernani Ott.

Source: Contabilidade Vista & Revista, v. 24, n. 4, p. 34-50, October-December, 2013. 17 page(s).

Keyword: Accountancy Entities , History of Accountancy , Professional organization

Document type: Article (Portuguese) Show Abstract

This article is a historical report of the professional organization of accountants in the State of Rio Grande do Sul, from 1982 to 1947 (when the Regional Accounting Council of Rio Grande do Sul was established), dealing with representative institutions of the accounting profession and of some personalities who were involved in it. The survey was developed based on documents at the institutions studied, information published in periodicals of the 19th and 20th century, interviews and other bibliographic sources, and is exploratorydescriptive research. In association with these documents, digitized images are disseminated which help illustrate some of the facts mentioned. The study reveals that the professional organization of accountants in Rio Grande do Sul began with the trading class, since the Bookkeeping profession was intrinsically connected with the activities of business establishments. The institutions mapped and described in this study were the Club Caixeiral Porto Alegrense (Caixeiral Club of Porto Alegre), Club de Guarda Livros de Porto Alegre (Bookkeepers Club of Porto Alegre), Associação dos Empregados do Comércio de Porto Alegre (Association of Porto Alegre Employees in Trade) and Instituto Rio Grandense de Contabilidade (Rio Grande do Sul Institute of Accountancy). Even though it is a regional study, it is believed that it may help learn more and provide information to form the historical-cultural memory of Brazilian Accountancy.

Effects of budget and financial contigency of The Union on the management of Administration Units

ID: 34353

Authors: José Antônio Gouvêa Galhardo, Cláudio Parisi, Anísio Candido Pereira, Aldy Fernandes da Silva.

Source: Contabilidade Vista & Revista, v. 24, n. 4, p. 51-75, October-December, 2013. 25 page(s).

Keyword: Accountability , Budget , Federal Court of Accounts , Fiscal responsibility , Public finance

Document type: Article (Portuguese) Show Abstract

The overall objective of this research was to explore the consequences of the budget and financial contingency of Union on management of Administration Units – UG, seeking to reveal the relation between the impact on management and the artifices adopted by managers with the possibility of potential contingencies. This is an exploratory, qualitative research, conducted by collecting, processing and interpreting the data from judgments of the Federal Court of Accounts – TCU on the processes of annual accounts of UG government agencies, autarchies and foundations located in the State of São Paulo, from 2001 to 2006. Data analysis was based on content analysis which involved the choice of documents, formulating hypotheses and indicators of measurement, and also the use of the chi-square test to statistically evaluate the research hypotheses. The study revealed the difficulty of sustaining the association of contingency management to the impacts identified in the analysis of the determinants of TCU during the selected period. We concluded that it is not possible to identify impacts in management potentially related to the possibility of contingency; however, the effects are manifested in the form of devices adopted by managers to facilitate the budget execution.

Ranking of financial institutions listed on BM&FBOVESPA: an analysis for the Method Displaced Ideal Modified with financial indicators

ID: 34354

Authors: Fernanda Kreuzberg, Marcelo Dockhorn, Nelson Hein.

Source: Contabilidade Vista & Revista, v. 24, n. 4, p. 76-95, October-December, 2013. 20 page(s).

Keyword: Displaced Ideal , Economic and financial performance , Financial Institutions , Subprime crisis

Document type: Article (Portuguese) Show Abstract

The objective of the research is to analyze the impact of the subprime crisis in the formation of the ranking of economic and financial indicators of financial institutions listed on the BM&FBovespa from the application of the method Displaced Ideal modified. Was carried out a research with 24 companies from the subsectors banks, analyzing the indicators of solvency and liquidity, capital and risk, and profitability. For the analysis of the Displaced Ideal method determines the shortest distance from a certain point of your ideal scenario (maximum point within the analyzed set).For the analysis of the indicators of liquidity and solvency it is inferred that the crisis has not affected a direct way the indicators of the banks. Analyzing the results for the indicators of capital and risk, it is found that presented great modifications in the positioning of companies. As regards the profitability indicators it is verified that banks performed well in the period before the crisis, presented an inferior performance in the period after the crisis, or vice versa. In response to the research problem it is found that some companies have suffered modifications in your economic and financial performance, which was reflected in the indicators, which may be a reflection of the subprime crisis on the performance of financial institutions.

Credit risk analysis through Logistic Regression and Neural Networks

ID: 34355

Authors: Maria Aparecida Gouvêa, Eric Bacconi Gonçalves, Daielly Melina Nassif Mantovani.

Source: Contabilidade Vista & Revista, v. 24, n. 4, p. 96-123, October-December, 2013. 28 page(s).

Keyword: credit , logistic regression , neural networks

Document type: Article (Portuguese) Show Abstract

The objective of this study was to apply and compare the techniques logistic regression and neural networks in the development of models for predicting credit scoring based on data from a large Brazilian financial institution. The question-problem of this study is important, because it contributes to the improvement of forecasts and provides support for financial institutions in taking more precise decisions about credit concessions.The database corresponded to the period of August 2009 to February 2010, in which Brazil experienced a great expansion of credit offer to the market. From a sample of 20,000 data, the two techniques have been applied. The sample was divided into three smaller samples from the same universe of interest: one sample for model construction (8,000 data); the second one for model validation (6,000 data) and the third one also with 6,000 data to test the model obtained. In the three samples there was an equitable distribution of good and bad clients, classified into these categories according to the standards of the institution. The two modelstested showed satisfactory performance statistics and may be employed by banking institution interested in identifying good and bad payers of loans.The decision-making process in bank loan requests can be sped up with the support of the models analyzed in this work.