Editorial: - Introduction: The Small Firm and the Environment

ID: 53501

Authors: Reed Elliot Nelson.

Source: Revista da Micro e Pequena Empresa, v. 13, n. 1, p. 6-11, January-April, 2019. 6 page(s).

Document type: Editorial (Portuguese)

Motivações de Compra e Hábitos de Consumo: Um Estudo com Apreciadores de Cerveja Artesanal

ID: 53502

Authors: Ana Cristina Ferreira, Michele Morais Oliveira Pereira, Daniel Carvalho de Rezende, Alessandro Santos Vieira.

Source: Revista da Micro e Pequena Empresa, v. 13, n. 1, p. 12-31, January-April, 2019. 20 page(s).

Keyword: Cerveja Artesanal , Hábitos de Consumo , Micro e Pequenas cervejarias , Motivações de Compra

Document type: Article (Portuguese)

Análise das Mudanças Ocasionadas na Tributação das Empresas Optantes pelo Simples Nacional

ID: 53503

Authors: Mateus José Flauzino Lima, Geovane Camilo Santos, Alexandre Carvalho Paranaiba.

Source: Revista da Micro e Pequena Empresa, v. 13, n. 1, p. 32-50, January-April, 2019. 19 page(s).

Keyword: Complementary Law Nº123/2006 , Complementary Law Nº155/2016 , Micro and Small Business , “Simples Nacional” , Taxation

Document type: Article (Portuguese) Show Abstract

The “Simples Nacional” is which gathers the collection of eight taxes in only one tax form. This regime favors and simplifies the tax collection process of the micro and small business. The complementary law Nº155/2016 brought considerable changes to the “Simples Nacional” and the adoption of these changes started in the beginning of 2018. Therefore, research aims to demonstrate the main changes in the tax collection process in the “Simples Nacional” after the beginning of validity of the complementary law Nº155/2016. This study was classified as bibliographic, descriptive, exploratory, quantitative and applied. The research carried out a simulation to allow the visualization of the results that occurred for the companies that fall into the first, second, third, fourth and fifth strands of Complementary Law nº 155/2016, and in the first, second, fourth, fifth and eighth strands of Complementary Law nº123/2006. The results shows that the changes adopted in 2018 brought benefits to some firms by reducing the tax burden, but for other companies, it raised the costs. It should be empathized that these results have been simulated and the actual ones may be different in a real situation. Thus, the research shows how important and necessary is the tax planning and the monitoring of the effects of these changes in the legislations, also it empathizes the importance of using the services of professional accountants for the better interpretation of the laws and the effects caused to the companies.

O Plano Especial de Recuperação Judicial das Microempresas e Empresas de Pequeno Porte

ID: 53504

Authors: Fuad José Daud.

Source: Revista da Micro e Pequena Empresa, v. 13, n. 1, p. 51-64, January-April, 2019. 14 page(s).

Keyword: empresa de pequeno porte , Microempresa , plano especial , recuperação judicial

Document type: Article (Portuguese)

Percepção dos Profissionais Contábeis sobre a Adoção da ITG 1000 – Modelo Contábil para Microempresa e Empresa de Pequeno Porte

ID: 53505

Authors: Kleber da Silva Cajaiba, Jessé Feitosa Andrade.

Source: Revista da Micro e Pequena Empresa, v. 13, n. 1, p. 65-77, January-April, 2019. 13 page(s).

Keyword: Accountants , ITG 1000 , Micro Enterprise , Small Business

Document type: Article (Portuguese) Show Abstract

This research aims to analyze the perception of applicability and the knowledge of the Accountants about the ITG 1000. To reach the objective, a questionnaire with 14 questions was elaborated, applied to a total of 59 accountants working in accounting offices, with the return of 30 questionnaires answered. The findings allow to infer that the ITG 1000 does not have an adoption that can be considered full in the municipality. The main difficulties were: that among the majority of respondents, the level of knowledge for applying the standard is low; that accounting professionals seldom undergo training on the subject; that the class organs have little participation in the training of professionals working with the ITG 1000; and that, of course, noncompliance with the norm impairs the use of accounting as a useful tool for small enterprises, as well as producing statements that weaken the equity representation of entities. On the other hand, the lack of inhibition or penalties for non-compliance with accounting standards can be considered a factor that also hampers the successful implementation of the ITG 1000.

Autoeficácia e Orientação Empreendedora: Uma Análise de suas Relações em Pequenas Empresas de Moda Íntima

ID: 53506

Authors: Stenio Dias da Silva Filho, Suzete Antonieta Lizote.

Source: Revista da Micro e Pequena Empresa, v. 13, n. 1, p. 78-103, January-April, 2019. 26 page(s).

Keyword: Autoeficácia empreendedora , Internacionalização , Orientação empreendedora , Pequenas empresas

Document type: Article (Portuguese)

O Dilema Financeiro do Microempreendedor Frente às Adversidades

ID: 53507

Authors: Liliam Sanchez Carrete, Ricardo Goulart Serra.

Source: Revista da Micro e Pequena Empresa, v. 13, n. 1, p. 104-123, January-April, 2019. 20 page(s).

Keyword: budgeting , financial planning , small company , teaching case

Document type: Teaching Case (Portuguese) Show Abstract

This teaching case falls within the context of the financial manager of a company operating in Brazil in an environment of great political and economic uncertainty and must develop its short-term financial planning to be used by managers for decision-making. Can be used for the teaching of financial planning in undergraduate, graduate and specialization courses. The case describes financial dilemma of Cold Kiss Ltda. (fictitious firm and characters in a real and historical context) which simulates a real financial planning situation (short term financials projections and cash budgeting) and was developed to transport students into a decision-making situation. Students, in the position of financial analysts of the firm, should simulate three scenarios considering the change in sales expectations and the proposed decisions to be implemented by the firm in order to meet the goal of minimizing risk and maximizing its value. Short-term financial planning may change due to changes in expectations in the political-economic scenario. In this case, the challenge is to evaluate the alternative for reviewing the financial planning, in response to changes in the political-economic scenario.