Editorial

ID: 37119

Authors: Adilson Cordeiro.

Source: Revista Catarinense da Ciência Contábil, v. 14, n. 42, p. 1-1, May-August, 2015. 1 page(s).

Document type: Editorial (Portuguese)

The need of managing information in European public universities: a brief approach to the Portuguese reality

ID: 37120

Authors: Renato Pereira Monteiro, Cleber Augusto Pereira, Marcos Antonio de Souza.

Source: Revista Catarinense da Ciência Contábil, v. 14, n. 42, p. 9-24, May-August, 2015. 16 page(s).

Keyword: Cost , Information need , Public sector , Universities

Document type: Article (Portuguese) Show Abstract

The aim of this study is to analyze the importance of managing information in High Education Institutions – Public High Education Institutions, focusing on the Portuguese context. The scenery of financial crisis that crosses over the Portuguese public sector over the past few years is eye-catching. Salary cuts and the decrease on the number of vacancies in public high education institutions has been a major concern. Therefore, it is of high importance to analyze to what extend the cost accountancy by the means of managing information can support the management of high education institutions. It was taken a bibliographic research which allowed depicting the main functions of the cost information as a support to the decision making process in the High Education Institutions. The explanatory advantages which were found in this study lead us mainly to the raise of governmental efficiency and efficacy with a more adequate planning, the development of key performance indicators, the use of alternatives to cost reduction, the possibility of comparison and the boost of transparency for social control.

Costs in road transport of passengers and goods: study in a Santa Catarina company

ID: 37121

Authors: Patrícia Silva Alvarenga, Valdirene Gasparetto, Rogério João Lunkes.

Source: Revista Catarinense da Ciência Contábil, v. 14, n. 42, p. 25-40, May-August, 2015. 16 page(s).

Keyword: Cost management , Costs , Road transport of passengers and goods

Document type: Article (Portuguese) Show Abstract

At the same time road passenger and goods transport businesses face intermodal competition they operate under public concession with regulated tariffs, having to ameliorate their management to get the expected return on their investments. Information on costs can support decision making, helping to achieve sustainable competitive advantage. The objective of this research is to present an approach to investigate the costs in a road passenger and goods transport company. This is a descriptive research based on a qualitative approach employing a single case study in a company in the state of Santa Catarina. Part of the expenses in this field is directly related to vehicles, however, due to the size of the company here studied and its strategic decisions there is a supporting structure with a significant amount of indirect costs and expenses, for the evaluation of which an Activity-Based Costing Method was employed. The company will be able to use the results of the study to make management decisions in order to achieve the return on capital employed targets and improvement of services, enhancing its competitive advantage and value for the end-user.

Availability of information to the society through electronic media: a study on the city halls of the major Brazilian municipalities

ID: 37122

Authors: Fabiano Maury Raupp, Eliza de Abreu, Mayara Batista Abreu.

Source: Revista Catarinense da Ciência Contábil, v. 14, n. 42, p. 41-54, May-August, 2015. 14 page(s).

Keyword: Accountability , City Halls , Electronic Portals , Transparency

Document type: Article (Portuguese) Show Abstract

The article presents the results of the study whose goal was to investigate the availability of information to the society through electronic media by the City Halls of the largest Brazilian municipalities. A descriptive study was carried out based on a survey with qualitative and quantitative approach. The population was the electronic portals of the City Halls located in municipalities with more than 200,000 inhabitants, totaling 133 portals. Data collection was conducted through observation protocol. The technique of descriptive analysis was used for the analysis and data processing. It was concluded that the availability of information to the society through electronic media is not a reality in the City Halls of the largest municipalities yet, since successive legal breaches were identified. Since the availability of information is not yet a reality, it hampers the construction of transparency in these municipalities.

Impacts of the 'simple tax' in society: an analysis of revenue and jobs generated by the micro, small businesses and individuals by micro entrepreneurs

ID: 37123

Authors: Marcelo Driemeyer Wilbert, Lucas Teles de Alcântara, Andre Luiz Marques Serrano.

Source: Revista Catarinense da Ciência Contábil, v. 14, n. 42, p. 55-69, May-August, 2015. 15 page(s).

Keyword: Job , Microenterprise , SIMPLES Nacional , Small Businesses , Tax Collection

Document type: Article (Portuguese) Show Abstract

In 1996, Microenterprises' (ME) and Small Enterprises' (EPP) tax burden was reduced by the creation of the Integrated System for Payment of Taxes and Contributions of Micro and Small Enterprises (SIMPLES), which is a special unified regime applied to collect federal taxes and contributions of such companies. This tax reduction is an important waiver of revenue to the state, which represents a cost to the country and justifies the importance of this study. The objective of this paper is to analyze the collection of 'SIMPLES' tax and the consequent generation of jobs by ME, EPP and Individual Micro Entrepreneurs (MEI), in order to verify its benefits to the society. As a research tool, a literature review was made and data was collected from the period 2002-2013 and the analysis of these was made by a descriptive statistics. It was found that tax collections for the SIMPLES showed a growth more than three times higher in relation to the collection of other regimes in the period 2007 to 2013. Moreover, it was observed that despite ME, EPP and MEI have a significant participation in the employment number, this share decreased during the study period. It was found that since 2009, with the influence of MEI, the average revenue per company has decreased in SIMPLES.

Social responsibility practices in open capital companies from Santa Catarina listed on BM&FBOVESPA

ID: 37124

Authors: Daniela Di Domenico, Sady Mazzioni, Clésia Ana Gubiani, Neli Bastezini Kronbauer, Leonir Vilani.

Source: Revista Catarinense da Ciência Contábil, v. 14, n. 42, p. 70-84, May-August, 2015. 15 page(s).

Keyword: Actions and environmental practices , Environmental responsibility , Environmental sustainability

Document type: Article (Portuguese) Show Abstract

This article aims at identifying the practices of corporate social responsibility of corporations with open capital of Santa Catarina listed BM&FBovespa. The justification of this research is related to the influence of the disclosure of information for the investors, researchers and users of environmental information. In the methodological procedures, the study is characterized as exploratory as its goals, documental regarding the procedures and its approach to the problem is predominantly qualitative. The companies included in the sample are: BRF SA, BUETTNER SA, CASAN, KARSTEN SA and WEG SA. There were several social and environmental responsibility practices highlighted by the companies, but it was possible to identify that all the practices aim at promoting the company beyond its main objective of having an action performed. It may be highlighted key practices as being the actions and the care for the conscious consumption of water and energy, using sources which are not harmful to the environment. Another important action is in the care of the disposal of solid and liquid waste generated in the operational processes of companies. The concern about the air pollution is also very clear, since it is one of the main environmental problems nowadays.

Social responsibility and stock returns: an analysis of companies listed on BM&FBOVESPA

ID: 37125

Authors: Diego Lopes de Oliveira Martins, Valéria Gama Fully Bressan, Renata Turola Takamatsu.

Source: Revista Catarinense da Ciência Contábil, v. 14, n. 42, p. 85-98, May-August, 2015. 14 page(s).

Keyword: Corporate social responsibility , Corporate sustainability index , Economic results , Event studies

Document type: Article (Portuguese) Show Abstract

The growing concern about the social and environmental issues has led companies to take a more careful position on their actions, in order to leverage a good reputation, which is considered a crucial element for success in the market. Corporate Social Responsibility refers to the adoption of socially responsible practices by the authorities, aimed at providing social and economic development of the environments in which they operate. At the same time, these actions meet the organizational interests that may lead to improved corporate image, market share gains, increase in profitability and increase the possibilities of continuity. In order to verify a possible relationship between corporate social responsibility practices and the economic results reported by the companies, this research sought to identify whether disclosure of the composition of the portfolio of the Corporate Sustainability Index (ISE) of BM&FBOVESPA impacts on variations in stock returns of the companies that are in the index. In this sense, the share of assets in the portfolio was considered as a proxy for sustainability initiatives, and the event study method was used to analyze the effect of the inclusion or exclusion of firms in the portfolio. ISE portfolios were analyzed for the years 2011 to 2013 and the results showed positive abnormal returns of the companies included after the release of the index and negative abnormal returns of the firms that were excluded from the index. It was found also that the market behavior returns to normality after the absortion of avaliable information, which supports the semi-strong efficiency hypothesis of the Brazilian capital market.