Evolução da terminoliga princípio contábil baseada na Escola Norte-Americana

This research has as objective of study the evolution of the accountancy princliple terminology which is present in the accounting conceptual framework. The scene of this research will have as target the North American School of Accounting. The choice of the searched terminology is its relevance in the study of the Accounting Theory. To understand the evolution of the accountancy thought, will be boarded: the influence of the Feudal System and the Mercantilism in the European economic conception; the importance of the Industrial Revolution in the beginning of the accounting standards and the influence of England in the formation of the North American School of Accounting. With relation to U.S.A., the development of the economic-financial scene of the American society will be evaluated, focusing the contribution in the search of the construction of an applied theoretical framework to the Accounting. The economic-financial development of U.S.A. provided the sprouting of new users with specific necessities. The necessity of the user for useful information for the decision taking, unchained the process of research directed toward the establishment of an applied Accountancy terminology. In this process, the paper exerted for the responsible accountancy organisms for the accounting standards will be boarded, as well as the professionals associations which had invested in researches, aiming at to elaborate a body of accountancy principles and to adjust the accountancy procedures to the necessities of the users. To reach the research objective, a bibliographical revision in specialized literature will be effected, adopting the historical method, in the period that understands the development of the North American School of Accounting. As result of the research, it can conclude that the evolution process of the terminology which is studied presents a structural logical problem, because the impossibility of the construction of a theoretical framework, having as bases the principle terminology. The impossibility occurred in function of the reach attributed to the term, which made a difficult in its application in the elaboration of the accountancy procedures

Investigação da rentabilidade de clientes: um estudo no setor hoteleiro do Nordeste

This study presents an investigation about customer profitability in the hotel industry. It exposes the hotel industry´s history and its managerial environment, besides its importance to the society and economy, considering the increasement of the hotel industry. It realizes a literature survey about the customer profitability, emphasizing the informations that are necessary to measurement. In order to perceive the hotel reality, a questionnaire was applied in some hotels classified as middle and great size. It has covered five Brasilian Northeast states. The objective of the research is to investigate the existence of an individual measurement to the customer profitability, through the hotel´s information systems. The results reveal that 81,6% of the sampled hotels do not evaluate the individual profitability obtained with the customers , while 18,4% do it. Although, 85,8% recognize the importance of the electronic system that supplies this information for decisions. Finally, it concludes that the informations about individual customer profitability may provide a good opportunity to the hotel maximize your customer relationships

A utilização da informação contábil na atividade pecuária do Estado do Rio Grande do Norte: um enfoque nos demonstrativos gerados para tomada de decisão

This work deals with the cattle raising activity in Brasil, it´s importance for the stete of Rio Grande do Norte. A conceptual review is done regarding accounting information and considering it as an essencial input for economical and finantial decision making, related to the state cattle rainsing environment. It also aims to expose visions related to the role and the importance of Accounting as system that colects, treats and supplies managerial information. A brief historic of Accounting is done, emphasizing the Accounting Demonstration Structure and its use in the decision making process, as well as the contribution it has node for the cattle raising activity in Brazil. The research´s results show that accounting information is used partially in the finantial decision making process, and it is pointed out that the Inventory was the most relevant tool with 95,% of the cases, followed by the Income and Outlay reports with 85.0%,Production with 82,0% and Cost reports with 80,0%, the Demonstrative of the Cash Flow (DFC) with 82.5%, the Patrimonial Balance (PB) with 22.5%, and the Demonstrative of the Exercise Result (DER) with 20.0% of use. The research concludes that Accounting information is not throughly used in the economic and finantial decision making of the managers of cattle raising in the Rio Grande do Norte State, although, 95% of the sample consider then important. This may imply that there are diffilculties in measurement of the managerial decisions as well as the business whole

Avaliação econômica dos incentivos fiscais e financeiros: uma análise das empresas industriais têxteis localizadas no Rio Grande do Norte, no período de 1999 a 2003

This study has as main objective to verify the effect of the tax and financial incentives granted by the brazilian states, specially in the reduction of ICMS on the investment decision of the entities, which in the last years led to the companies to decide new projects in based on the region that presented the better infrastructure beyond lesser tributary expense. For in such was made an economic valuation of the companies with focus in the beneficiary s optics using an adaptation of the Discounted Cash Flow method to measure the impact of the tax incentives in the value of the companies, this study selected the textile industry segment located in the State of Rio Grande do Norte, Brazil. The results indicated that such incentives created addition in the value of the companies, however the inexistence of incentives would not be enough to a negative decision of investment in the Rio Grande do Norte. The smallest difference between the value with and without incentive observed was 8.9%, and the biggest 31.7%, and the average of value aggregation with the tax incentives represented 18.9%

O impacto dos custos não-gerenciáveis na determinação das tarifas de energia elétrica: um estudo nas companhias distribuidoras do nordeste que tiveram revisão tarifária nos exercícios de 2003 e 2004

This work presents results derived from a study related to impact on non-controllable costs in the determination of energy taxes. This is done analyzing tax review practiced by concessionaries responsible for the distribution of electrical energy located in the Northeastern Region of Brazil, between 2003 and 2004. This Region was chosen as a study area due to the researcher s expectation in congregating companies that deliver services to markets that have similar social-economical profiles. A brief explanation related to the restructuring of the electrical sector in Brazil is presented, pointing out that there was privatization of the great majority of these companies. The study also points out the definition of regulating rules in service delivery process. The components of taxes that are practiced by these companies aimed at final consumers, as well as the market as a whole and the revision process that is executed by Agência Nacional de Energia Elétrica ANEEL for the definition of these taxes are demonstrated in the research. A brief historical of the concessionaires that were focus of the research is presented, totaling five companies. Some data used by ANEEL in the tax review process was analyzed as well as data on components of approved taxes. It is concluded that as a media 47, 49% of the components of taxes in the researched companies correspond to the non-controllable costs. These is done considering previous classification by ANEEL in the tax review process. Although, if it is considered that these companies since 2006, by the means of participation in energy auctions are able to negotiate energy prices for their own needs, it is concluded that these concession contracts guarantee the delivery of the service to the costumer in the total tribute. The percentage of non-controllable costs is 16, 27% average of the tax. This means, amongst other information, that the government has a great deal of responsibility in the formation of price practiced by these companies and its target markets

O uso da informação contábil no setor sucroalcooleiro: um estudo nas indústrias de Alagoas

This study has the purpose of discussion and reflection of how the accounting information in the managemental area are used by the sugar & alcohol industry, located at State of Alagoas, aiming to identify if them please their managers expectations in the process of taking decision. Ahead of an existent universe of 27 (twenty seven) companies registered at the Sugar & Alcohol Labor Union of State of Alagoas SINDAÇUCAR files, were collected 14 (fourteen) questionnaires to support the current research classified as explorative and descriptive. The junction of these two kinds of research resulted in a quantitative and perceptive analysis of the use of the accounting information in the process of taking decision of the Sugar & Alcohol industry in Alagoas. The results demonstrated in this research indicate that, although the managers consider relevant the information at cost area, they do not use them in the process of taking decision. The reports emitted by accountancy are only financial, such as balance sheets, income statement, financial flow, among others factors. The importance order that the managers give to the accounting information and the kind of information that they use in the process of taking decision do not indicates that they use the accountancy in administration level. The statistics analysis of the files collected allows infer that the information provided by accountancy are considered important, however are few used at the manager process

Utilização de indicadores financeiros e não-financeiros na gestão de hotéis no Rio Grande do Norte: um estudo sob a ótica do Balanced Scorecard

This study presents the results of a research on the use of financial and non-financial performance indicators used by medium and large hotels. The research was conducted in Rio Grande do Norte, a Brazilian State. The objective is to identify the usage of performance measures by these companies. Hotel industry is one of the most important sectors in the Rio Grande do Norte economy. The research takes the Balanced Scorecard as a conceptual framework, since it represents an original contribution to the literature of managerial accounting, for rethinking old issues, pointing out themes that were forgotten or badly interpreted, to discuss the requirements imposed by the economy environment, dominated by competitive companies, and increasing the understanding of the relationship between strategy and operation. The objective of the research is to investigate if the hotel managers make use of a managerial information system or not, when evaluating the performance of their business unit. The research reveals the usage of performance evaluation using a large variety of measures. Among them is worth mention: the usage of accounting profit altogether with the EVA/MVA, the process cycle time, total quality management, process transformation, strategic mission, vision, strategic measures, measures related to feedback, risk, costs, productivity, incomes, customers retention, customer satisfaction and profitability, measures using time as a component, quality of the process, cost of the processes, employees capabilities, information systems, motivation, empowerment and alignment. The research leads to the conclusion that the usage of the deriving concepts of Balanced Scorecard can improve the performance measurement systems used by hotels

Caracterização infravermelho e distribuição espectral de energia para as estrelas com planetas

Neste trabalho estudamos o comportamento das estrelas pertencentes a sistemas planetários no que diz respeito às suas características infravermelho e à distribuição espectral de energia (SED). Nosso estudo tem como base uma análise detalhada do comportamento da emissão no infravermelho de 48 estrelas com planetas, classificadas como estrelas da seqüência principal, subgigantes ou gigantes. Foram analisados dados de fotometria infravermelho nas bandas 12, 25 e 60µm do catálogo de fontes IRAS puntiformes (IPSC) e nas bandas JHK do projeto 2 Micron All Sky Survey (2MASS). A partir do cálculo da discrepância na posição de apontamento da fonte e do cálculo do índice de cor, selecionamos e localizamos os objetos no diagrama de cor-cor do IRAS. Este diagrama permite-nos identificar possíveis objetos detentores de disco de poeira. Fizemos também uma análise da distribuição espectral de energia onde observamos também traços de excesso de fluxo no infravermelho, com isso, confirmarmos a presença do disco de poeira nos objetos identificados no diagrama de cor. Apesar da atual amostra de estrelas com planetas incluir apenas um subconjunto de estrelas com planetas detectadas na vizinhança solar, a presente análise do fluxo infravermelho nesses objetos oferecem uma possibilidade única de estudar as características infravermelho das estrelas pertencentes aos sistemas planetários extra-solar. Neste contexto, nosso estudo aponta resultados interessantes, entre outros destacamos o fato de algumas estrelas com planetas apresentarem um peculiar fluxo IRAS [60-25], indicando a co-existência de poeira juntamente com os planetas destes sistemas extra solar

Atividade cromosférica induzida por planetas extrasolares gigantes

In the present work, we have analyzed the behavior of the chromospheric activity of stars with planets, as a function of different planetary parameters, searching for possible effects of planets on the chromosphere of the hosting star. For this study we have selected a sample of 73 main sequence stars with planets, of spectral types F, G and K. Our analysis shows that among stars with planets presenting semi-major axis smaller than 0.15 AU, a few ones present enhanced CaII emission flux, paralleling recent results found in the literature for coronal X-ray flux. Nevertheless, in contrast to Kashyap et al. (2008), who claim that enhanced X-ray flux in stars with planets is associated to massive close-in planetary companions, we suggest that such an aspect, at least in the context of CaII emission flux, is rather an effect of stellar sample selection. We have also studied the behavior of the CaII emission as a function of orbital parameters such as orbital period and eccentricity, and no clear trend was found, reinforcing our present suggestion that enhanced chromospheric activity in stars with planets is an intrinsic stellar phenomenon

Estudo do fluxo de neutrino solar com o código evolutivo de Toulouse - Geneva

The study of solar neutrinos is very important to a better comprehension of the set of nuclear reactions that occurs inside the Sun and in solar type stars. The ux of neutrinos provides a better comprehension of the stellar structure as a whole. In this dissertation we study the ux of neutrinos in a solar model, addressing the neutrino oscillation, analyzing with the intention of determining and verify the distribution from a statistical point of view, since this ux depends on the particles intrinsic velocity distributions in stellar plasma. The main tool for this analysis was the Toulouse-Geneva Stellar Evolution Code, or TGEC, which allow us to obtain the neutrino ux values per reaction and per layer inside the Sun, allowing us to compare the observational results for the neutrino ux detected on experiments based on Cl37 (Homestake), Ga71 (SAGE, Gallex/GNO) and water (SNO). Our results show the nal distribution for neutrino ux as a function of the depth using the coordinates of mass and radius. The dissertation also shows that the equations for this ux are present in TGEC.

Percepção Ambiental: Areado - o olhar do povo, a visão da ciência

The objective of this research is to know the conscience, the sensibility and the interperformance's vision man-environment of some residents from Areado's slum, theirs attitudes and motivations to link individual and collectively with their environment seeking ransom the diferences and compare them in relacion of an scientific look. The study to the valorization of experience from individual or from the group consisted of humanist approach of Geography having the phenomenology as underlying philosophy. The theorical formulations manifested from ideas whole, detaching the effort to discipline the use at least these concepts: landscape, space, place and environment. Opposite the importance of knowing the interelation manenvironment, we insert more two concepts: topofilia (felling joins people to the place where they lives) and topophobia, because our preoccupations in the ambit of evironmental question, immediate to the human beings. The research had been developed from interview and percepition workshop, when the interviewed people answered about they understand what are environiment and Areado's environment. The gotten results allow a reflection about the evironmental thought thinking found there, constituting in subsidy to programs of evironmental education that be worried about local problems

As faces da exclusão social na comunidade África - Natal, RN

This dissertation deals with the study of the faces of social exclusion at present, through a spatial section constituted of a subnormal area (the Community Africa), which groups these aspects in a limited, but revealing, context regarding such problems. Through the following chapters, inequality, exclusion, segregation, the socioeconomics of the Community Africa, and the environmental impacts identified in this community are discussed. At the end of this piece of work, alternatives of possible solutions to the community area pointed, with also the discussion of propositions related to the questions concerning the mitigation of the most relevant problems

Outra leitura do "outro lado":o espaço da Zona Norte em questão

It analyzes the production of the space of the North Zone of Natal/RN, of the beginning of its formation - decade of 1970 - a present time, under the optics of the urban planning and of the administration of the territory. Inside of that path, it examines the interests that orientated the "creation" of the referred space, as support to the process of urban planning and of administration of the territory; as well as the recent processes that evidence a new partner-space dynamics, which is configured, now as an incipient insert of the North Zone to the context natalense urban-space, now as a "reedition" of its report process of partner-space segregation. It stands out that, while in the beginning of the formation of the North Zone, the State was made the main actor, making possible the expansion of the capital in the north sense of the city of Natal, through the implantation of the Industrial District of Natal (DIN) and of the expansion of the habitational politics of the House of Financial System (SFH); at the present time, the new space processes are configured through the economical inclination, through expansion of the tertiary section in the city of Natal. It is based in bibliography regarding the theme in focus, in primary and secondary sources, as well as in processes and forms that were unchained in the North Zone along the research. It analyzes the North Zone then in its group, the one that makes possible apprehend the inherent conflicts to the process of production-appropriation of the urban space, for the several social actors - the State, the capital and the society - that dispute the control of the production of the space according themselves their interests

O uso do território pela fruticultura irrigada no Rio Grande do Norte: uma análise a partir do circuito espacial produtivo do melão (cucumis melo l.)

In recent decades the production of irrigated fruits destined to supply the foreign market reveals itself as an expression of the thriving agricultural modernization, consisting an important and dynamic segment of Brazilian agribusiness, especially in the Northeast. The Rio Grande do Norte contributes to this scenario through the production of several tropical fruit, especially melon production in the municipalities of Baraúna/RN and Mossoró/ RN. Accordingly, the overall goal of the study is to understand the agricultural use of the territory of Rio Grande do Norte by irrigated orcharding from the circuit productive space configuration of melon. The outlook presented in the work on the irrigated agriculture developed in Rio Grande do Norte reveals that it falls within an agricultural division of labor, through productive specialization of places that have natural and technical conditions favorable to the exploitation and reproduction of capitals. The land use caused by circuit productive space melon enables flows of tangible and intangible consolidate a extraverted network of production and consumption in order to meet the requirements of foreign markets

Inclusão do ovo desidratado em rações peletizadas ou fareladas para frangos de corte

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)