Teoria da contingência e pesquisa contábil

ID: 37017

Authors: Marcello Christiano Gorla, Carlos Eduardo Facin Lavarda.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 3, n. 2, p. 1-18, July-December, 2012. 18 page(s).

Keyword: Bibliographic Profi le , BudgeƟ ng Research , ConƟ ngency Theory , ConƟ ngent Variables , Documental Research

Document type: Article (Portuguese) Show Abstract

This research aims to perform a bibliographic profi le analysis on the conƟ ngency theory applied to budgeƟ ng research between 2006 and 2011. The descripƟ ve and quanƟ taƟ ve study was conducted through a documental research. Data collecƟ on sought to the keywords: budget, budget pracƟ ces, conƟ ngency theory or conƟ ngencies in the Ɵ tle or abstract of the work. Was invesƟ gated between 2006 and 2011 the producƟ on of naƟ onal journals, dissertaƟ ons and theses produced in insƟ tuƟ ons of higher educaƟ on, the arƟ cles approved on the topic comptroller in naƟ onal and internaƟ onal congress. Based on the results, we can point out that the conƟ ngency theory has been subject of several studies in the budgeƟ ng research, and there were 13 papers in naƟ onal conferences, theses, dissertaƟ ons and internaƟ onal journals. The conƟ ngent variables found were structure, size, environment, strategy, organizaƟ onal culture and company dynamism.

Autoconceitos real e ideal do consumidor: uma relação direta com a renda?

ID: 37016

Authors: Joyce Gonçalves Altaf, Irene Raguenet Troccoli, Jesús Domech More.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 3, n. 2, p. 1-15, July-December, 2012. 15 page(s).

Keyword: Fuzzy Logic , Male Homosexual Consumer Behaviour , Self concept

Document type: Article (Portuguese) Show Abstract

The present study searches to fi ll the gap on what concerns the relaƟ onship between the self concept and the behaviour of the male homosexual consumer in the luxury clothing market, through a qualitaƟ ve exploratory research and the analysis of the collected data both qualitaƟ vely and through the Fuzzy Logic. This arƟ cle is divided in fi ve parts: a) bibliographical review about the characterisƟ cs of this consumer, the luxury goods market, the self concept theory applied to marke- Ɵ ng, and the Fuzzy Logic; b) in depth interviews with 12 homosexual men, in order to capture and to analyze their percepƟ ons about the studied maƩ er; c) complementaƟ on of this qualitaƟ ve informaƟ on with the use of a semanƟ c scale that measures de interviewee´s ideal and real self concepts, the second being measured through the associaƟ on with his preferred luxury clothing; d) use of the Fuzzy Logic to understand the results thus obtained, observing the likelihood degree between both self concepts; and e) study of the relaƟ onship between the spectrum of these 12 likelihood degrees and the interviewees´ respecƟ ve incomes. The implicaƟ ons of this research are here introduced, having been concluded that there is no evident relaƟ onship between the likelihood degree of both self concepts and the respecƟ ve incomes of the interviewees.

Infraestrutura escolar, perfil socioeconômico dos alunos e qualidade da educação pública em Ribeirão Preto/SP

ID: 37015

Authors: Cláudia Souza Passador, Gislaine Cantero Calhado.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 3, n. 2, p. 1-10, July-December, 2012. 10 page(s).

Keyword: Evaluation , Public education , Socio-economic indicators

Document type: Article (Portuguese) Show Abstract

This paper aims to identify the factors related to schools infrastructure and also other variables related to students’ socio-economic origin that influence in the schools’ performance, measured by schools grades in portuguese and mathematics of “Prova Brasil”, held in 2005. There were built databases from questionnaires answered by the students of elementary school during application of “Prova Brasil” and also from the information provided by schools to “Censo Escolar”. By using statistical techniques of multiple linear regression and analysis of main components was possible to draw up socio-economic indicators for schools in relation to the origin of enrolled students. Among other findings, the research indicates that there are intangible factors capable of influencing the performance of schools and, therefore, the quality of education.

Programa nacional de apoio à gestão administrativa e fiscal dos municípios brasileiros: um estudo de caso da relação entre custos versus benefícios

ID: 37014

Authors: Amanda Paula Silveira dos Reis, Fátima de Souza Freire, Marcelo Driemeyer Wilbert.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 3, n. 2, p. 1-19, July-December, 2012. 19 page(s).

Keyword: PNAFM , Property tax , Services tax , Tax collection

Document type: Article (Portuguese) Show Abstract

This article presents a case study, Fortaleza, Ceará, on the implementation of the National Program for Administrative and Fiscal Management Support in Brazilian Municipalities (PNAFM). We sought to examine whether the city had surplus revenues that could cover the PNAFM sub-loan value and to verify if there was enhancement of municipal taxes in the period from 2006 to 2008. The tax load analysis was subdivided in tax on real state (IPTU) and in tax on services (ISS). The municipal tax revenue was estimated taking an initial year, adding Fortaleza’s GDP growth rate; then, the tax revenue estimated was compared to the observed tax revenue.It was found that the increase in total revenue was sufficient to meet the cost of the project, when the estimated tax revenue was confronted with the realized revenue. However, as for the tax burden, it was observed that the municipal collection was maintained approximately constant from 2006. An additional observation is that the relative importance of the tax on real state has decreased, while that of the tax on services has increased.

Editorial

ID: 37013

Authors: Charbel J. C. Jabbour, Jorge Henrique Caldeira de Oliveira.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 3, n. 2, p. 1-1, July-December, 2012. 1 page(s).

Document type: Editorial (Portuguese)