Editorial

ID: 8816

Authors: O Editor.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 1-1, September-December, 2011. 1 page(s).

Document type: Editorial (Portuguese)

Cost management in software development companies of Santa Catarina: an exploratory study

ID: 8817

Authors: Sidnei Vieira Marinho, Anete Alberton, Marco Antônio Goulart, Alessandro Mueller, Marcio Bittencourt.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 2-19, September-December, 2011. 18 page(s).

Keyword: Costs management , Management practices , Software development

Document type: Article (Portuguese) Show Abstract

Business management of high tech industry, specially in the case of software area, demands extra attention when that management is the focus, due to the intrinsic characteristics of software development industry that make this task much more hard. This paper has the objective of identify cost management practices of software development companies of Blumenau, Joinville and Florianópolis, cities of Santa Catarina state, Brazil. This is an exploratory research and the data was collected based on a form applied on 38 companies. As main results pointed out the low use by business of softwaredevelopment concepts such as contribution margin and costing activities. The concentration of efforts on support activities and development at the expense of management activities is also evident with the questionnaire.

Fiscal responsibility and the absence of the social aspect

ID: 8818

Authors: Waldir Jorge Ladeira dos Santos.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 20-30, September-December, 2011. 11 page(s).

Keyword: Balance , Fiscal responsibility , Social responsibility

Document type: Article (Portuguese) Show Abstract

The issues surrounding public finances are the reflection of the balance between the amounts collected from taxpayers with the values involved in the implementation of the budget in response to social demands. The aim of this paper is to recover the absence of discussion of the social aspect of the Fiscal Responsibility Law, which was limited to the balance between revenue and expenditure at the expense ofstock solutions to the many social demands. The methodology was applied involving the exploratoryliterature. The work is divided into four parts, namely: introduction, conceptual framework, developmentand conclusion. Development will be discussed in two basic topics: the technical and financial aspects of the LRF and the absence of the social aspect. The study concludes that the pursuit of balance must also understand the complex issue of satisfactory customer service demanded by the social demands of the population.

Accounting and the popular imagery: counting verses in the cordel literature

ID: 8819

Authors: Luiz Carlos Marques dos Anjos, Daniel José Cardoso da Silva, José Francisco Ribeiro Filho, Jorge Expedito de Gusmão Lopes.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 31-45, September-December, 2011. 15 page(s).

Keyword: Accounting teaching , Pamplhet Literature , Popular Imaginary

Document type: Article (Portuguese) Show Abstract

This research had as objective to investigate and disclosure how the popular imaginary reveals its perception about the accounting through the pamphlet literature, making possible then its use for the teaching of the accounting sciences. The used database was found at the Brazilian Academy ofPamphlet literature (ABLC) site and it was composed by all the 42 books of free access to the public during june of 2008. It was looked for to identify in a first moment the accounting terms present in the researched literatures, comparing with a accounting dictionary. Afterwards it became more including,where the perception of accounting of the imaginary popular inside the contexts was investigated. The results analysis brings contributions of how and in which subjects the found answers can be used. It was concluded that a critical approaches born from tacit knowledge related to the local culture, for education in accounting will help to nurture vital generic abilities for personal motivation, self-esteemand potentialization of the capacity of assimilating new knowledge.

Financial management short-term: an analysis of the behavior of companies in the BOVESPA index in response to economic crisis

ID: 8820

Authors: Vivian Duarte Couto, Darks Fabiano, Kárem Cristina de Sousa Ribeiro.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 46-64, September-December, 2011. 19 page(s).

Keyword: Financial management , Indicators , Working capital

Document type: Article (Portuguese) Show Abstract

The companies' financial indicators are important for the organization, to the market and the creditors. In the organization are used to monitor and follow the deliberate targets; to market, allow an assessment of the performance of peer companies, serving as a great value for investors, and creditors who have interests in companies' financial performance, especially about its liquidity. This article analyzes the performance of short-term financial management of the companies participating in the Bovespa index in relation to the economic crisis experienced in the world economy in 2008, based on the analysis of indicators fundamentalists, liquidity, and market activity from 2008 to 2009. It is a descriptive research with data collection from Economatica System for a quantitative approach. With SPSS it was found that only the market indicators show significant differences between their means comparing the years 2008and 2009.

Economic relevance of loss of treated water: analysis of ten major manufacturers municipalities of Santa Catarina

ID: 8821

Authors: Valkyrie Vieira Fabre, Elisete Dahmer Pfitscher, Luiz Alberton.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 65-80, September-December, 2011. 16 page(s).

Keyword: Economic relevance , Loss of treated water , Water supply systems

Document type: Article (Portuguese) Show Abstract

The research addresses the economic relevance of the loss of treated water systems for water supply in the period 2005 to 2008, having as the laws and accounting concepts apply to the subject. The financial and operational data surveyed allowed to raise the volume of water produced, consumed and billed, which formed the basis for the volume of treated water lost and the average tariff of water carried, allowing themeasurement of the economic value of lost water and its relevance . It was found that in some cities the loss has reached 56% (28.620.750 m3 of water), which equates to an average of R$ 69,335,645.04 per year, and that if there was demand and there was no water loss, the city could raise almost double that with raised water tariff or tariffs could reduce consumer.

Accountability through websites of local councils: a case study in Santa Catarina before and after the transparency law

ID: 8822

Authors: Fabiano Maury Raupp, José Antonio Gomes de Pinho.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 81-98, September-December, 2011. 18 page(s).

Keyword: Accountability , Local councils , Transparency Law , Websites

Document type: Article (Portuguese) Show Abstract

The goal of this article is to investigate the accountability conditions in websites of local councils before and after the Transparency Law. To do so, 10 Local Councils’ portals of Santa Catarina, whosemunicipalities have over 100,000 inhabitants. The study assumes that these local councils have more conditions to develop the websites in terms of accountability and its items. Moreover, there is theobligatory disclosure of information regarding expenses incurred due to the Transparency Law. The research in the websites before and after the Law of Transparency demonstrated little different realities.The "after" analysis seems to reinforce the low capacity tendency of websites in accountability, identified "before", without major breakthroughs.

Fair value: an examination of the information disclosed by companies publicly traded Brazilian

ID: 8823

Authors: Maíra Melo de Souza, José Alonso Borba, Vivian Osmari Uhlmann.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 99-114, September-December, 2011. 16 page(s).

Keyword: Assets , Disclosure , Fair value

Document type: Article (Portuguese) Show Abstract

Due to the complexity of the term fair value accounting, many professionals and academics are still many questions about the matter. Research by Topic is not explored in Brazil. Moreover, overseas, despite being widely studied, it does not come, yet a consensus. To contribute to this theme, as well asthe expansion of this debate in Brazil, this study aims to look at what the brazilian open capital companies have disclosed about the use of fair value of assets. This is a theoretical-empirical study of descriptive and exploratory. The results show that the item in the Notes, more often the term ‘fairvalue’ is ‘financial instruments’. None of the companies presented in the Notes to a concept for 'fair value', the lack of clarification around this meaning, the companies observed, may suggest the need for more research around your definition, and measurement, of the fair value.

Profit sharing: perspectives of the state of the art

ID: 8824

Authors: Cláudio Marcelo Edwards Barros, Jocelino Donizetti Teodoro, Márcia Maria dos Santos Bortolocci Espejo.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 115-135, September-December, 2011. 21 page(s).

Keyword: Approaches , Profit sharing , Thematic

Document type: Article (Portuguese) Show Abstract

This paper aims to develop an analysis of the methodological and thematic trends and opportunities for research in studies that discuss Profit Sharing Programs (PSP) in national and international journals broadcast between 1999 and 2009. This study is supplied by scienciometric techniques which have identified 61 papers composed by 11 national and 50 international publications divided in 37 journals.The predominant approaches are contingency and economics as methodological theory basis in national and international journals, respectively. It was observed that more than 50% of the studies discussing PSP were developed by fewer than 20% of the authors, indicating references about the subject which can support future studies. The results indicate lack of national empirical studies and demonstrate intensiveinternational empirical investigation, representing opportunities for research in Brazil.

Analysis of impacts of international accounting standards on the net income and equity of companies in the industry of extraction and processing of natural resources

ID: 8825

Authors: Sidmar Roberto Vieira Almeida, Adolfo Henrique Coutinho e Silva, Thiago de Abreu Costa, Luiz da Costa Laurencel.

Source: Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ (Online), v. 16, n. 3, p. 136-156, September-December, 2011. 21 page(s).

Keyword: Accounting harmonization , Corporate accounting , International Accounting Standards

Document type: Article (Portuguese) Show Abstract

The aim of this paper was to determine whether there are significant differences between the value of shareholders' equity and net income and return on equity (ROE) calculated for the years 2008 and 2009, transition period, under different accounting standards (IFRS and BRGAAP) of publicly traded companies that extract and process natural resources. In addition, we sought to identify changes in accountingpractices were more significant and frequent in this period. The sample consists of 17 publicly traded companies listed on Bovespa, which are classified into sub-sectors of mining, nonmetallic minerals, oil and gas and pulp and paper. Regarding the methodology, it is a qualitative and quantitative research, using test medium (Student's t and Wilcoxon) and ICI (partial inverse index of comparability). There was statistically significant differences between shareholders' equity calculated in 2008 and 2009 underdifferent rules (BRGAAP and CPC / IFRS), and the main CPCs responsible for this difference were CPC 33 - Retirement benefits, CPC 15 - Business Combinations, CPC 29 - Biological Assets and CPC 27 - Fixed Assets, plus deferred taxes resulting from changes in accounting practices. The analysis of Net Income in 2009 and ROE in 2009 revealed no significant differences between the amounts calculatedunder different rules (BRGAAP and CPC / IFRS). The study is relevant as it has proposed to analyze the impacts of changes in accounting practices within a specific industry, thus contributing to a better understanding of the reality of the accounting industry in question.