CIÊNCIAS CONTÁBEIS

RESUMO: Este trabalho teve o objetivo de analisar a percepção de acadêmicos e empreendedores da cidade de Boa Vista, sobre a importância do capital de Risco, na modalidade do Investimento-Anjo, para o desenvolvimento da economia local. Essa pesquisa é classificada como qualitativa. Foi realizado estudo de caso. O meio de coleta dos dados foi realizado através de entrevistas semiestruturadas. A Amostra foi composta por 6 representantes da academia e empreendedores. Como principais resultados pode-se inferir que parte da amostra crê que a figura do Investidor-Anjo pode ajudar a modificar a realidade local; que o termo Investimento-Anjo ainda é pouco conhecido pelos empreendedores locais, mas que existem iniciativas em curso; que a concorrência será a

The objective of this study is to analyze the evolution and the compliance degree with the disclosure of information of transactions with derivative instruments of companies Aracruz Celulose, Suzano Papel e Celulose, Votorantim Papel e Celulose (VCP), Sadia and Perdigão, in line with the CVM Instruction n° 235/95 and CVM Resolution n. 550/08, in the period of 2004 to the first quarter of 2009. It was noted that the companies did not meet all the requirements of CVM information n° 235. The compliance of the instruction was partial in all companies. The level of disclosure was less related to aspects of policy and performance, control and was nonexistent in all cases regarding the disclosure of the risks involved. The companies did not show evolution of compliance of the statement. And there were no significant differences between the disclosure degree about derivative transactions between the group of which it suffered substantial losses (Sadia, Aracruz and VCP) and other enterprises (Perdigão and Suzano P.C.) The compliance of the aspects of disclosure required by CVM n. 550, noted an immediate growth of the level of disclosure and an evolution between the third quarter of 2008 and first quarter of 2009, what the companies eventually demonstrate fully the requirements of the deliberation. The results found support arguments that there is not sufficient evidence to suggest that the legislation will improve the quality of accounting information. The same, nor is there sufficient evidence to assert that market discipline is sufficient to ensure the appropriate level of disclosure. Therefore, there may be a complementarity between these two elements.

In Brazil, the process of reconciliation and accountant convergence in the public sector has been named The New Public Accounting. In this process, the goal is standardization and alignment of Brazilian standards in relation to the International Public Sector Accounting Standard – IPSAS, edited by International Public Sector Accounting Standard Board and published by International Federation of Accountants - IFAC. This convergence was planned to 2012, but the Secretary of National Treasure (SNT) extended the deadline of some standards to 2014, for some municipalities. The Federal Accounting Council has published in 2008, the Brazilian Accounting Standards Applied to the Public Sector, and based on these standards, the SNT has edited the Manual of Accounting Applied to the Public Sector. The goal of this study was to identify and analyze the accountant’s competences, on a municipal public sector basis, face to the challenge of adherence of these professionals into the context of validity of the complete New Public Accounting. Its importance may be seen by the lack of publications about competences in the public sector accountability. Kaplan and Norton suggest three categories of competence profile, as described by knowledge, abilities, and values required for the employee to be successful in certain position. The research may be described as using a mixed method with a methodological qualiquanti approach. The early approach was qualitatively based on documental research, followed by a quantitative approach using a survey method. The research technique was the questionnaire using the Lickert’s scale. The interviewees in the pre-test stage were the accountants of municipal public sector, excluding those occupying leading accountant positions, who represented 4 municipalities from the South Cone of Rondonia State, totalizing eighteen questionnaires applied. The actors in the final stage of research were accountants occupying leading accounting position at the municipalities of state, with assessment delivered by e-mail been supported by Regional Council of Accounting. At the first and second stages of results analysis we seek to evaluate the competence profile with 7 knowledges, 8 abilities, and 16 values or ethical competences, in order to elaborate the research instrument. At the third stage (pre-test results), we observed that the level of importance answered by the interviewees remained at the interval of extreme importance and many importance over the three dimensions of the competence profile, which validate the instrument to the final research stage, although the scale was altered to the concordance type. To conclude, we state that municipal accountants’ professionals, in Rondonia State, shall develop competences related to the expenditure applied to the public sector, analysis of public account, evaluation of results at the municipal public management, leadership, qualification of human resources and flexibility. In addition, we also conclude that the formation needed to the professional profile, in the context of new accounting of public sector – in the ambit of municipal institution, is the Bachelor of Accounting Science with emphasis in information systems, expenses, accountancy analysis, patrimonial, budgetary, and financial, and also leadership.

This study aims at analyzing the social public policies through the function of expenditure social assistance of the municipalities in the center-south of Rondonia and, specifically, answer the following questions: what is the profile for the implementation of public policies in function of expenditure Social Assistance in municipalities in the center-south of Rondonia? Of the cities surveyed, which of them are more regular in the implementation of the features in this function of expenditure? What is the correlation of this function with the total revenue budget? The research methodology is classified as descriptive and applied for the purposes, and documentary about the means. Visited the Court of Accounts of the State of Rondonia for the collection of additional data, because through analysis of the home pages of the municipalities were not all information. Predominates as profile of public policies social Assistance sub-function to the Child and Adolescent. Cherry, and Pimenta Bueno were the municipalities more regular in the application of resources in social assistance. Caused surprise the largest cities apply less social resources, in relation to total revenue, than smaller ones. Vilhena, Pimenta Bueno and cherry trees had a high correlation between the variables income and expenditure. The correlation of Cacoal was negative.

A obra “Regulamentação Contábil e sua Imprescindibilidade no Cotidiano Social”, publicada pela Atena Editora, reúne um conjunto de cinco capítulos que abordam a contabilidade sob diferentes perspectivas. A contabilidade vem ganhando cada vez mais representatividade no campo organizacional, emergindo como uma ciência social aplicada focada na elaboração e divulgação de informações úteis para a tomada de decisão de gestores e diversos outros stakeholders.

Desse modo, discutir e compreender os fenômenos que permeiam as ciências contábeis contribuem para o seu avanço e consolidação no campo científico. Nesse contexto, este livro surge como uma fonte de pesquisa e consulta para todos os acadêmicos e profissionais que desejam ampliar seus conhecimentos sobre a contabilidade, por meio de um arcabouço teórico especializado. A seguir, apresento os capítulos que compõem esta obra, juntamente com seus respectivos objetivos.

O primeiro capítulo é intitulado “A História da Contabilidade enquanto Campo de Estudo e a sua Importância para o Desenvolvimento da Contabilidade” e trata-se de um ensaio teórico com o objetivo de refletir a história da contabilidade enquanto um campo de estudo a ser explorado em prol do desenvolvimento da contabilidade.

O segundo capítulo tem como título “A Regulamentação Contábil e a Testagem dos Métodos na Perícia de Apuração de Haveres como Salvaguarda do Direito ao Patrimônio Social Justo” e buscou demonstrar a imprescindibilidade da regulamentação contábil no cotidiano social.

O terceiro capítulo, intitulado “A Evidenciação das Práticas Ambientais em Empresas de Construção Civil Listadas na B3”, teve como objetivo analisar a evidenciação das práticas das empresas do setor de construção civil listadas na Brasil, Bolsa, Balcão (B3) quanto ao gerenciamento sustentável com foco nos parâmetros ambientais.

O quarto capítulo tem como título “Estratégias de Desempenho e Conexões Políticas: evidências empíricas nas empresas brasileiras listadas na B3” e objetivou evidenciar como as conexões políticas entre firma e governo têm influência no desempenho das empresas listadas na B3, no período de 2012 a 2016, considerando o contexto institucional e econômico do Brasil.

O quinto capítulo é intitulado “Estágio Curricular: as contribuições práticas do estágio na percepção de acadêmicos do curso de ciências contábeis” e teve como objetivo investigar a analogia da efetiva prática do estágio nas empresas em relação ao conhecimento adquirido em sala de aula.

Ressalto que as pesquisas aqui apresentadas contribuem para a ampliação do debate acadêmico e conduzem docentes, pesquisadores, estudantes, gestores, consultores e profissionais contábeis à reflexão sobre os diferentes temas que se desenvolvem atualmente no âmbito da contabilidade. Finalmente, agradecemos aos autores pelo empenho e dedicação, que possibilitaram a construção dessa obra de excelência, e esperamos que este livro possa ser útil àqueles que desejam ampliar seus conhecimentos sobre os temas abordados pelos autores em seus estudos.

Boa leitura!