Editorial

ID: 47

Authors: O Editor.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 2, p. 1-1, May-August, 2010. 1 page(s).

Document type: Editorial (Portuguese)

Employee participation in profits and enterprise results: the case of Metalworkers' Unions in the Metropolitan Region of Salvador/BA

ID: 41

Authors: Isac Pimentel Guimarães, Sonia Maria da Silva Gomes.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 2, p. 2-18, May-August, 2010. 17 page(s).

Keyword: Accounting Information , Employee Participation in Profits and Enterprise Result , Unionism

Document type: Article (Portuguese) Show Abstract

This study attempts to show the manner and information used by the Metalworkersnull Unions in the Metropolitan Region of Salvador, the Program of Employee Participation in Profits and Enterprise Results (PLR) and examines the use of accounting information in labor negotiations . This empirical research has been conducted using the questionnaire as a technique for data collection with the Metalworkersnull Unions of the cities of Camaçari, Candeias, Dias DnullAvila, El Salvador, Simões Filho and Lauro de Freitas, which found out that most collective bargaining is determined by participation in the results, instead of participation in profits, besides the Gross Operating Profit disclosed annually is tax base to the income statement for the year of the Company, linked with strong presence of targets conditions - productivity and absenteeism. About the use of accounting information, we found out that 50% of the unions use the information contained in the financial statements and almost never analyzes the company economic situation when negotiates the PLR, while received, often, the Social Report.

A study on actions taken during a business game applied in a graduation Accounting class and its impact on decision making

ID: 42

Authors: Andrei Aparecido de Albuquerque, Edson Bergamaschi Filho.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 2, p. 19-31, May-August, 2010. 13 page(s).

Keyword: Accounting , Business game , Decision making

Document type: Article (Portuguese) Show Abstract

This study aims to determine what actions taken during the simulations game can lead to a better or worse performance of teams. Considering the importance of decision making in organizations, education or proper training of future officers who will exercise this function is imperative. The business games are a teaching method that aims at reducing the gap between theory and practice, serving as a simulation of reality in an environment set by the teacher. This research uses the business game Unicep Games, in an undergraduate class in accounting. The performance of the teams is measured by the variable accumulated net profit. The results obtained can be seen, in general, the amount of access to the document, together with the number of hits to moves earlier, were the actions or attitudes that enabled better decision making.

Operational risk management by Brazilian public financial institution: a case study

ID: 43

Authors: Pedro Henrique da Costa Leite, Carlos André de Melo Alves, Cláudio Antonio Pinheiro Machado Filho.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 2, p. 32-48, May-August, 2010. 17 page(s).

Keyword: Operational risk , Operational risk management , Operational risk regulation

Document type: Article (Portuguese) Show Abstract

Risk management is a current theme in banking industry. This study aims to check the stage for the development of operational risk management (ORM) by brazilian public financial institution. For this, a descriptive case study was done. There was a bibliographic and documentary descriptive research and questionnaires were sent to the institutionnulls operational risk managers. Data analysis employed the matching the pattern technique (YIN, 2005). The analysis based mainly on the nineteen activities grouped into five stages for the development of operational risk management: nulltraditional basenull, nullawarenessnull, nullmonitoringnull, nullquantificationnull and nullintegrationnull. The main results show a description of the selected public financial institution, an assessment of the activities associated to each stage previously described and an allocation of a stage of development for the ORM between nullquantificationnull and nullintegrationnull.

Earnings and capital management in Brazilian banking system – an empirical research on the securities account

ID: 44

Authors: Fabiano Gabriel, Luiz João Corrar.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 2, p. 49-62, May-August, 2010. 14 page(s).

Keyword: Banks , Earnings management , Securities

Document type: Article (Portuguese) Show Abstract

This paper investigates the presence of earnings management in Brazilian banking system, focusing on the securities account, during the 2002-2006 period, immediately after the promulgation of the 3.068/01 Standard of Central Bank of Brazil. This Standard creates new accounting procedures for the recognition and measurement of these financial instruments. For the empirical research, we used the two stage model of discretionary accruals based on Fuji (2004) and Zendersky (2005). The analysis of results allowed us to conclude that: (i) the discretionary accrual of mark-to-market adjustments was used as an earnings management instrument; (ii) considering an earnings management situation, the variation of the equity account also explained the discretionary component of the adjustment, suggesting that the banks can indirectly manage its own equity. These evidences suggest that, beyond the earnings management practice, the banks can have other motivations to influence its discretionary decisions, that is, the coverage of capital adequacy levels and showing to stakeholders no relevant variations in equity account.

Analysis of organizational practices for an Environmental Management System (EMS) a case study at Santiago Post Office – RS

ID: 45

Authors: Jean Marcel Franco, Karine Delevati Colpo, Lucas Urach Sudati, Rosalia Aldraci Barbosa Lavarda.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 2, p. 63-74, May-August, 2010. 12 page(s).

Keyword: Case study , Environmental management , Management control , Residues management

Document type: Article (Portuguese) Show Abstract

This study analysed the main concepts and practices of environmental management, seeking to identify the actions developed by the Brazilian Company of Mail and Telegraphs (ECT) - Agency of Santiago/RS besides verifying whether its actions are appropriate and indeed they contribute to a program of environmental management. To accomplish this goal we adopted the qualitative methodology, through a case study. A questionnaire was applied and we visited the agency to observe directly how they have their activities done. As an advance of some results it was possible to measure the generated residues esteeming possible wastes and to elaborate proposition of some actions to Santiago/RS agency, in order to improve the use of materials and energy in the services. We also verified that the environmental actions are little and they are not part of an Environmental Management System that can be adopted.

Cash flow as instrument of managerial control for decision making: a study conducted in small business

ID: 46

Authors: Everaldo Leonel de Oliveira, Jorge Ribeiro de Toledo Filho, Giseli Spessatto.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 15, n. 2, p. 75-88, May-August, 2010. 14 page(s).

Keyword: Cash flow , Decision making , Management control

Document type: Article (Portuguese) Show Abstract

This article discusses the use of cash flow as an important instrument for monitoring the management of small business. It aims to show the administrative techniques of monitoring, evaluation and control of cash flow, that small business adopt as an instrument of managerial control for decision making. For that, it was used the descriptive research with quantitative approach, by a structured questionnaire, answered by 135 small business managers. The results demonstrate the reality of small business managers on using the cash flow, showing that, although known by most of them, there are a significant number of administrators that do not have the cash flow deployed in the company, unknowing the process of administration and maintenance of financial resources. Despite of its importance to administration, many managers do not valorize this management tool.