Editorial

ID: 37852

Authors: Maria de Fátima Araújo Frazão.

Source: Revista de Gestão, Finanças e Contabilidade, v. 2, n. 1, p. 1-1, January-April, 2012. 1 page(s).

Document type: Editorial (Portuguese)

Environmental sustainability: a study on the port authority of Valencia, Spain

ID: 37853

Authors: Arturo Giner Fillol, Fabricia Silva Rosa, Rogério João Lunkes, Vicente Mateo Ripoll Feliu.

Source: Revista de Gestão, Finanças e Contabilidade, v. 2, n. 1, p. 2-20, January-April, 2012. 19 page(s).

Keyword: Environmental Management , Ports , Sustainability

Document type: Article (Portuguese) Show Abstract

Even though with the great relevance of the ports for economical and social development of the countries, there is an issue that deserves attention of the managers and society. It is the fact that the port activities cause environmental impacts such as siltation in aquatic environs, changes in the fauna and flora, atmosphere emissions, solid waste generations and among others. In this context, the environmental information management is important as for the port managers as for society since it allows to know the impact level generated and the commitment level with the sustainability over the time. One of the ways to measure information is to verify the manager commitment levels with the environmental management. As a consequence of this understanding the present research aims to identify the environmental sustainability in Port Authority of Valencia (APV). As methodology, it is used an applied questionnaire to the top management of APV and it is held a content analyses of the Sustainability Report of APV to understand the commitment level with environmental aspects. The questionnaire application results show a great APV commitment with environmental aspects (Materials, Energy, Water, Biodiversity, Emissions, Wastewaters, Wastes, Administrative and judicial sanctions, Product and Service Impacts, Transport Impacts, Fines, Non-monetary Sanctions, Non-conformities), however, the Sustainability Report analyses shows that not all items are shown (80% is shown). It is also verified that the APV commitment is not limited to the speech or port environmental policy, but also to the items that show and evaluate the environmental aspect performances.

Preliminary analysis of controllership in the city of Salvador

ID: 37854

Authors: João Marcelo Pitiá Barreto, Eduardo Fausto Barreto, Maria da Graça Pitiá Barreto.

Source: Revista de Gestão, Finanças e Contabilidade, v. 2, n. 1, p. 21-38, January-April, 2012. 18 page(s).

Keyword: City of Salvador , Governance , Public Controllership , SEFAZ

Document type: Article (Portuguese) Show Abstract

The Controllership has been the subject of studies and analyzes and reflections of prominent researchers of the sciences that focus on the field management of organizations such as the Administration and Accounting. It is important to note the contribution of the Controllership of public governance, the foundation of a democratic and participative management. In this context, it fits the purpose of this study, reflect on public performance of the comptroller of Artigo recebido em 01.04.2012. Revisado por pares em 09.05.2012. Reformulado em 08.06.2012. the city of Salvador, noting the contribution that effective governance in the municipality. The studies were developed in the Department of Finance (SEFAZ) Controllership of the municipality who is linked to. With exploratory, descriptive investigation that involved field research, analysis of documents and reports issued by SEFAZ and the Court of the City (TCM). It is the chart of SEFAZ, your budget and the opinions of TCM. The results show the importance of the Comptroller and denote the impression that the institution studied, this area is not performing their role well.

The impact of accounting convergence in the disclosure of derivatives of brazilian companies

ID: 37855

Authors: Franciele Peixoto, Rodrigo Fernandes Malaquias.

Source: Revista de Gestão, Finanças e Contabilidade, v. 2, n. 1, p. 39-55, January-April, 2012. 17 page(s).

Keyword: Accounting Convergence , Accounting Disclosure , Derivatives

Document type: Article (Portuguese) Show Abstract

The complexity and the risks involved in derivative financial instruments and their proper disclosure are very important to show the financial and economic situation of companies that use them. In this context, this work was carried out to analyze the overall level of disclosure that the Brazilians joint-stock companies provide in their financial reporting, more specifically, we analyzed the impact of accounting convergence in the level of disclosure. The sample involved 21 companies listed on BOVESPA, between 2005 and 2010, and analyzed their notes to financial statement because these notes included quantitative and qualitative information about the derivative operations. The disclosure was measured according to the instrument developed by Daros and Borba (2005), which has seven items. Each of these items was evaluated based on a scale ranging from grades 0, 1 and 2. The increase was noticed as considerable in the disclosure of derivatives, possibly because of changes in accounting standards in Brazil, but companies continued to fail to provide, in a complete, all information required by the instrument of data collection used.

The contribution of the cost estimate process (PMBOK) for the administration in the integrated development project of the territory of the citizenship in Itapipoca-CE

ID: 37856

Authors: Helena Mara Oliveira Lima, Hugo Macário Brito Pinheiro, Késcia Maria Sá Morais, Marcia Morais de Melo, Raimundo Aguiar de Melo.

Source: Revista de Gestão, Finanças e Contabilidade, v. 2, n. 1, p. 56-74, January-April, 2012. 19 page(s).

Keyword: Administration of projects , Cost estimates , Territorial development

Document type: Article (Portuguese) Show Abstract

The present work aims to identify the contribution of the cost estimate process (PMBOK) for the administration in the integrated development project of the territory of the citizenship in Itapipoca – CE. This research of qualitative approach is classified as an exploratory descriptive study and as for procedures the work is according to conceptions of a case study. The theoretical reference of this work consists in a conceptual approach of the cost estimate of the Project Management Body of Knowledge – PMBOK that contemplates the entries, tools and techniques and finally the exits of the estimates. Then It contextualizes the integrated development project of the territory of the citizenship in Itapipoca – CE, that consists in a strategy of the federal government, in order to stimulate the sustainable development through territorial public policies, where SEBRAE participates as a partner, stimulating the productive chain of familiar agriculture and the micro and small business. Finally, it shows the practice of cost estimate used in the above quoted project developed by SEBRAE, unit located in Sobral, that allows to conclude that the analogous estimate tool described in the guide PMBOK, contributes for the cost estimate process of the project, object of study in this work, developed by SEBRAE/CE, providing subsidies for the elaboration of the budget, guaranteeing enough resources for the accomplishment of all planned actions.

Cultural marketing: vision, practice and goals of the business community of valley of São Francisco

ID: 37857

Authors: Elielson Oliveira Damascena, Brigitte Renata Bezerra de Oliveira, Francisco Vicente Sales Melo.

Source: Revista de Gestão, Finanças e Contabilidade, v. 2, n. 1, p. 75-87, January-April, 2012. 13 page(s).

Keyword: Business community , Cultural Marketing , Service companies

Document type: Article (Portuguese) Show Abstract

The cultural marketing is an important issue for organizational management. Thus, this study aimed to analyze the importance given to culture as a component of the communication strategy of service firms located in the valley of São Francisco, Brazil. The survey is quantitative and is characterized as a descriptive one. The results reveal that although the managers of the companies analyzed are likely to consider that cultural marketing is a means of generating positive image for the organizations and that such practices tend to influence consumers buying decisions, sponsoring cultural projects still is performed sporadically. This is because this practice is not common and managers still have difficulties to understand the difference between philanthropy and sponsorship activities. The question is how to work these and other topics related to the subject that may contribute to the organizational development, both in the economic and cultural.

Prevailing intelligences in brazilian accountants

ID: 37858

Authors: Márcia Athayde Matias, Gilberto de Andrade Martins.

Source: Revista de Gestão, Finanças e Contabilidade, v. 2, n. 1, p. 88-102, January-April, 2012. 15 page(s).

Keyword: Multiple Intelligences; cognitive skills , professional development

Document type: Article (Portuguese) Show Abstract

This research studied the multiple intelligences of accountants, trying to identify a profile or mainstream of intelligences among these professionals. For this, was used the theory of Howard Gardner, who argues that the concept of intelligence goes beyond the historical paradigms that have been associated only with the mental capacity of a logical-mathematical or linguistic, since many mental skills are used both by people who have different vocations according to their dominant intelligences. The set of intelligences described by Gardner are the logicalmathematical intelligence, linguistic, bodily-kinesthetic, spatial, musical, naturalist, interpersonal and intrapersonal intelligences. Defined as a descriptive study, was conducted a survey with a questionnaire to collect data, which was answered by 189 accountants. Outlining the profile accountants showed capacity of understanding, logical reasoning, no difficulty in analysis and a kind of systematic behavior. Moreover, they demonstrated ability to work in groups and be empathic. The lack of language skills caused some frustration and concern about the accounting professional. Moreover, it was emphasized with the Pearson correlation analysis that the relationship between the intelligences are not strong, the highest score was 0.506 between the logical-mathematical intelligence and spatial intelligence, among other interesting relationships. Concluded that patterns revealed by research are an important tool to discuss methods to stimulate the cognitive development of accountants, with direct consequences on accounting profession.