Editorial

ID: 34

Authors: O Editor.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 3, p. 1-1, September-December, 2009. 1 page(s).

Document type: Editorial (Portuguese)

Financial information in cooperative organizations: effects of solvency analysis

ID: 29

Authors: Alicia Mateos Ronco.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 3, p. 2-13, September-December, 2009. 12 page(s).

Keyword: Co-operative enterprises , economic and financial information , equity , share capital , solvency

Document type: Article (Spanish) Show Abstract

The concept of insolvency is understood as the state property that not allow the debtor regularly meet their obligations. In assessing the creditworthiness business plays a vital role the economic and financial information transmitted through the financial statements. This information presents certain specificities in the case of co-operative enterprises derived, among others, including their financial structure. This paper examines the impact that in bankruptcy situations have some substantive aspects of the cooperative from a financial point of view, as the nature of their equity or accounting classification of their share capital.

Environmental expenses in the industry of generation and distribution of power

ID: 30

Authors: Fabiano Maury Raupp, Carla Lucia Correia, Vladimir Arthur Fey.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 3, p. 14-26, September-December, 2009. 13 page(s).

Keyword: Environmental expenses , Evidences , Generation and distribution of power

Document type: Article (Portuguese) Show Abstract

The goal of this article is to present the environmental expenses done by a company of the industry of generation and distribution of power. First a brief theoretical foray about environmental management and environmental accounting is done. Then the methodological procedures adopted in the execution of the research are discussed. In the data description and analysis the environmental expenses done by the studied company are presented, as well as a comparison of companies in the same activity area, which negotiate their stocks at BOVESPA. At last, final considerations and the references are presented. This is a descriptive study, done through a case study, based on qualitative and quantative approach.

Comparison of performance between the best and biggest companies identified as best to work

ID: 31

Authors: Emanoel Marcos Lima, Luiz João Corrar.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 3, p. 27-43, September-December, 2009. 17 page(s).

Keyword: Performance , Return , Satisfaction

Document type: Article (Portuguese) Show Abstract

The objective of this paper is to verify if there are significant differences in the performance of the companies related to: growth, adjusted net profits, return on adjusted equity and created wealth, between the indicated companies, by the Magazines Exame/Você S/A 2005, as better to work and the ones who were not indicated among the 500 biggest brazilian companies stablished by the Magazine Exame 2005 Melhores e Maiores. Based on the publications of Abril Publishing, using statistical tools, tests were developed to verify possible differences between the selected groups of companies. Finally, using the Cluster Analysis technique, the companies had been grouped by their similarities in relation to the selected variable. We concluded that companies indicated as better to work presented better performance than the companies who were not indicated.

Business career management considering the contingency theory approach

ID: 32

Authors: Jair Antonio Fagundes, Cristina Crespo Soler, Vicente Ripoll Feliu, Carlos Eduardo Facin Lavarda, Rosália Lavarda.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 3, p. 44-59, September-December, 2009. 16 page(s).

Keyword: Administration Courses Management , Case study , Contingency theory

Document type: Article (Portuguese) Show Abstract

This study seeks to discuss about the administration course structure in a non-profit private university under the approach of the Contingency Theory. The theoretical referential underlines the works of Burns & Stalker (1960) and Lawrence & Lorsch (1967) that contributed with the use of the environment variable and with the definition of mechanical and organic organizational structures in the study of the organizations. The methodology adopted was a qualitative research with a case study. Interview in depth was applied with the course coordinator, which provided success in the exploration and identification of the administration structure of the respective analyzed course; After analysing the results of the studied case we can state that the contingency factor „environmentnull was clearly defined as organic, the other factors studied appeared partiality in the structure of mechanical and organic administration in the study.

Study on implementation of the Balanced Scorecard in a IES as an observatory of education

ID: 33

Authors: Oscar Dalfovo, Maristela Parise de Lima.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 14, n. 3, p. 60-77, September-December, 2009. 18 page(s).

Keyword: Balanced Scorecard , Education Observatory , Estrategy Map , Performance indicators

Document type: Article (Portuguese) Show Abstract

With the various changes in the highly competitive environment in courses and graduate with clients / students increasingly demanding, the higher education institutions seeking to stand out should be prepared using efficiently the available tools. In this context, the use of appropriate performance measurement is vital to the institution, which is why it is proposed the use of tools based on the Balanced Scorecard - BSC. This article present a feasibility study and Implementation of BSC in an Institution of Higher Education as a Education Observatory. The method of the study was conducted in stages and characterized by the literature, which provided insight into the theoretical question of methods of performance measurement, in particular the Balanced Scorecard. As a result it was implanted in the BSC of IES, with that, you can have a macro view of performance indicators of post-graduate level in the broad sense.