Editorial

ID: 43300

Authors: Marcello Alexandre Seemann.

Source: Revista Catarinense da Ciência Contábil, v. 15, n. 46, p. 1-1, September-December, 2016. 1 page(s).

Document type: Editorial (Portuguese)

Efficiency Analysis: A Comparison of State and Private Companies in the Electrical Sector in Brazil

ID: 43301

Authors: Alex Correa, Marinês Taffarel, Flávio Ribeiro, Gelson Menon.

Source: Revista Catarinense da Ciência Contábil, v. 15, n. 46, p. 9-23, September-December, 2016. 15 page(s).

Keyword: Effiency analysis , Financial and economical indicators , State and private power industries

Document type: Article (Portuguese) Show Abstract

The electric power industry in Brazil has been through uncountable changes throughout the years, especially due to the privatizing of many state power industries in the 90's. This fact made the regulators of the sector act in the sense of trying to guarantee quality, continuity and access of these services to all population. Having in mind the massive participaton of private power companies in the electric power generation, this research has as its objective to verify whether there is difference in terms of economical and financial efficiency among private and state power companies from this sector. The methodological procedures used in this study are bibliographic and documental, with a quantitative approach on data. For that, after the construction of the accounting and the financial indicators, an analysis on the power company efficiency was carried out based on Data Envelopment Analysis (DEA). The results have shown that in spite of existing a differentiated oscillation in the efficiency coefficients in state power companies when compared to the private ones, such difference does not have any statistical significancy, indicating that state power companies as well as private power companies in Brazil show similar economical and financial efficiency.

The Active Transparency in Santa Catarina Municipalities: Evaluation of the Rate of Compliance to Access to Information Law and its Determinants

ID: 43302

Authors: Diana Comin, Fernando Maciel Ramos, Cristiane Zucchi, Jacir Favretto, Camila Candeia Paz Fachi.

Source: Revista Catarinense da Ciência Contábil, v. 15, n. 46, p. 24-34, September-December, 2016. 11 page(s).

Keyword: Active transparency , Determinants , Information Access Law

Document type: Article (Portuguese) Show Abstract

The objective of this study was to identify the relationship between the rate of compliance to the Access to Information Law of the municipalities of Santa Catarina and its socio-economic indicators (total population, revenue, GDP and HDI). It is a descriptive research with a quantitative approach, whose data collection procedure is documentary. In order to create the the rating level according to the requirements of the Information Access Law, it was necessary to search and evaluate the websites of 121 municipalities of Santa Catarina which a population of ten thousand inhabitants, by applying a Checklist formulated based on Articles 5th, 8th, 9th, and 45th of the law. The level of compliance was identified whithin a set of 19 indicators, where, for each indicator, one point was attributed whenever the indicator was totally attended, half a point when partially attended and no points when not attended. After the calculation of percentage of attendance, it was noticed that, so far, none of the municipalities has met all the requirements of the Information Access Law, leaving the overall average compliance at 69.43%. It was also observed the existence of a positive relationship between the service rate only with the variable HDI, showing other socioeconomic factors that smaller municipalities have released voluntarily.

Benefits and Environmental Costs Generated with Sustainable Buildings: A Tool for Environmental Financial Viability Analysis

ID: 43303

Authors: Stephane Louise Bocasanta, Elisete Dahmer Pfitscher, Altair Borgert.

Source: Revista Catarinense da Ciência Contábil, v. 15, n. 46, p. 35-46, September-December, 2016. 12 page(s).

Keyword: Environmental benefits and costs , Environmental feasibility of the project , Sustainable buildings

Document type: Article (Portuguese) Show Abstract

Due to technological and industrial growth, the demand for natural resources has been high, especially for the construction sector, accounting for considerable volumes of waste. However, the adoption of sustainable practices in the construction industry requires financial viability. In this context, the research aims to propose a tool for managing the environmental benefits and costs generated with sustainable buildings. To propose the tool, especially the third phase of the third stage of the Accounting Environmental Management System (SICOGEA) has been used as a base, adapting to sustainable construction, as the theme of literature. Regarding the methodological framework, we consider this research as descriptive, bibliographical and qualitative. Finally, it is concluded that the answer to the problem of this research was possible, since a tool that assists in the management of sustainable buildings was introduced, in order to verify to what extent the environmental benefits and environmental costs this project offers. In addition to assisting in analyzing the environmental and financial feasibility of this project, checking whether it should be accepted, revised or rejected.

Public Management State: Perception of Managers about Quality of Internal Controls

ID: 43304

Authors: Mauro de Souza Junior, Marcia Zanievicz Silva.

Source: Revista Catarinense da Ciência Contábil, v. 15, n. 46, p. 47-60, September-December, 2016. 14 page(s).

Keyword: COSO , Internal control , Management report , Public management , Self evaluation

Document type: Article (Portuguese) Show Abstract

The purpose of the study was to evaluate the quality of internal control practices highlighted in the Management Report, the Superintendence of Brazilian states, and to verify that the similarity in the perception of such practices. Data were collected from the tables of self-assessment contained in the Management Report, reported annually to the Tribunal de Contas da União – TCU (Court of Audit). Quantitative analysis adopts descriptive statistics and informational entropy, which made it possible to infer the quality of internal control practices and the convergence or divergence of perceptions of managers of 24 units of the Federation investigated. The results showed that there are aspects and concepts of internal controls better managed and clarified within the jurisdictional units, such as the control environment and information and communication. On the other, there are also aspects that bring different opinions between the managers and indicates deficiencies, according to the values given in the self-assessment, there are indications that some aspects of internal control require further attention, in particular the risk assessment, control procedures and monitoring.

Identifying Situations of Tax Avoidance and Evasion: A Study with Accountants in the State of Santa Catarina

ID: 43305

Authors: Rosimeri Horn Pilati, Viviane Theiss.

Source: Revista Catarinense da Ciência Contábil, v. 15, n. 46, p. 61-73, September-December, 2016. 13 page(s).

Keyword: Tax avoidance , Tax evasion , Tax planning

Document type: Article (Portuguese) Show Abstract

Tax planning is a way of minimizing tax costs without breaking the law, likewise, they are considered a differential among the financial services, representing a tax savings for different companies. But it is important to check what the quality and the knowledge of the person n charge of this practice is. The objective of this study is to verify the degree of accuracy of the accountants in omitted and evasive situations in tax savings. This study aimed to present practical situations of licit and illicit tax planning through a descriptive questionnaire with seven multiple-choice questions answered by accountants from different cities of the state of Santa Catarina. The questions were taken from studies in articles, court decisions, judgments and books, with the approach in tax planning for saving ISSQN and corporate reorganizations. The results presented by descriptive statistics show that most of the accountants understand practical situations of tax evasion. Within the degree of accuracy, this study points up to a percentage over 60%. In the average Student t test, it was noticed that the average between correct and wrong answers are different, that is, it can be said that the average of correct responses was greater. With the analysis of this percentage, the suggestion of this work is to tell the professional accountants that they must be always up to date on the aspects of tax law because there are constant changes and gaps for the correct interpretation of legal precepts.

Ranking of Academic Graduate Programs in Brazil in the Period 2010-2012

ID: 43306

Authors: Sandro Vieira Soares, Fernando Dal-Ri Murcia.

Source: Revista Catarinense da Ciência Contábil, v. 15, n. 46, p. 74-87, September-December, 2016. 14 page(s).

Keyword: Accounting , Graduate programs , Research production , Scientific journals

Document type: Article (Portuguese) Show Abstract

This article aims to analyze the performance of Brazilian accounting graduate programs in the 2010-2012 period based on the bibliographic production published in scientific journals. For these, five indicators were analyzed: the total score of the graduate program, the average score per professor, the variation coefficient of scientific production, the percentage of productive professors and the international integration level. Our sample is composed of only academic graduate programs. In this sense, the professional programs were not analyzed due to their different objectives. The data about the bibliographic production of programs and professors were obtained from the three-year Capes evaluation of 2013 and from the analysis of the Lattes curriculum of professors. Our results showed that: (i) in the total score item, the institutions that performed better were FURB, USP and UFSC; (ii) with regard to international integration, the institutions that performed better were USP, FUCAPE and UFSC; (iii) programs with the highest average scores for professors are UFSC, FURB and UFES, (iv) regarding the dispersion of the production of professors (coefficient of variation), the institutions with better performance were FUCAPE, UNB and USP and (v) FURB, UFSC, UNB and FUCAPE had the highest proportion of professors who were considered productive in the three-year Capes evaluation.

The Accounting Treatment of Costs of Motion Pictures

ID: 43307

Authors: Terence Machado Boina, Carolina Camilo dos Santos, Moacir Sancovschi.

Source: Revista Catarinense da Ciência Contábil, v. 15, n. 46, p. 88-101, September-December, 2016. 14 page(s).

Keyword: Intangible assets , Inventories , Motion pictures , Special assets

Document type: Article (Portuguese) Show Abstract

This study examined the accounting treatment of the production costs of motion pictures adopted by six companies, two Brazilian producers, two European producers and two American producers in the years 2012, 2013 and 2014. It was not quite clear in the financial statements of the Brazilian producers which option among the three presented in the literature (intangible assets, special assets or inventory) was chosen for the accounting treatment of these works. It was observed that these works were recorded in accounts of current and non-current assets. This is not in line with what is required by CPC 04 (R1), which states that the production costs of these works must be classified in the group of intangible assets as part of the non-current assets. From the academic point of view, the finding that there are accounting standards not fully implemented by accountants and managers deserves to be studied carefully to determine the origins of this noncompliance.

Avaliadores Ad Hoc e Instituições de Vínculo – Ano 2016

ID: 43308

Authors: Revista Catarinense da Ciência Contábil.

Source: Revista Catarinense da Ciência Contábil, v. 15, n. 46, p. 102-104, September-December, 2016. 3 page(s).

Document type: Other (Portuguese)