Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Tangibilidade, classe de ativos e estrutura de capital das empresas listadas na BM&FBOVESPA

This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts

El gusto como un factor determinante en el ejercicio crítico del diseño

A partir de algunas reflexiones gadamerianas y de otras discusionescontemporáneas en torno a la idea de juicio estético, se propone entender el papel del gusto en el ejercicio valorativo en los procesos evaluativos y, por lo tanto, críticos de las disciplinas del diseño, entendidas como un saber-hacer artístico y comunicacional.

Os autores de crimes contra a liberdade e auto-determinação sexual no discurso dos peritos psiquiatras médico-legais

Dissertação de Mestrado apresentada ao Instituto Superior de Psicologia Aplicada para obtenção de grau de Mestre na especialidade de Psicologia Clínica.

Mudança dos processos de negócios e adequação da TI nas empresas em decorrência da implantação do sistema público de escrituração digital SPED: um estudo de casos múltiplos

Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology

Conservadorismo e herança institucional de financiamento das companhias abertas do Brasil

Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2015.

Tangibilidade, classe de ativos e estrutura de capital das empresas listadas na BM&FBOVESPA

This study aims to investigate the influence of the asset class and the breakdown of tangibility as determinant factors of the capital structure of companies listed on the BM & FBOVESPA in the period of 2008-2012. Two current assets classes were composed and once they were grouped by liquidity, they were also analyzed by the financial institutions for credit granting: current resources (Cash, Bank and Financial Applications) and operations with duplicates (Stocks and Receivables). The breakdown of the tangible assets was made based on its main components provided as warrantees for loans like Machinery & Equipment and Land & Buildings. For an analysis extension, three metrics for leverage (accounting, financial and market) were applied and the sample was divided into economic sectors, adopted by BM&FBOVESPA. The data model in dynamic panel estimated by a systemic GMM of two levels was used in this study due its strength to problems of endogenous relationship as well as the omitted variables bias. The found results suggest that current resources are determinants of the capital structure possibly because they re characterized as proxies for financial solvency, being its relationship with debt positive. The sectorial analysis confirmed the results for current resources. The tangibility of assets has inverse proportional relationship with the leverage. As it is disintegrated in its main components, the significant and negative influence of machinery & equipment was more marked in the Industrial Goods sector. This result shows that, on average, the most specific assets from operating activities of a company compete for a less use of third party resources. As complementary results, it was observed that the leverage has persistence, which is linked with the static trade-off theory. Specifically for financial leverage, it was observed that the persistence is relevant when it is controlled for the lagged current assets classes variables. The proxy variable for growth opportunities, measured by the Market -to -Book, has the sign of its contradictory coefficient. The company size has a positive relationship with debt, in favor of static trade-off theory. Profitability is the most consistent variable in all the performed estimations, showing strong negative and significant relationship with leverage, as the pecking order theory predicts

Heritage assets : procedimentos para o reconhecimento e a mensuração adotados pelos museus

Este artigo teve como objetivo principal efetuar a análise das demonstrações contábeis de museus localizados nos cinco continentes, visando identificar o tratamento contábil relacionado ao reconhecimento e à mensuração dos heritage assets (HAs). Para tanto, aborda as definições de heritage assets, bem como o tratamento contábil discutido na literatura e definido pelas normas aplicáveis aos museus dos países foco deste estudo. Trata-se de uma pesquisa aplicada, qualitativa, descritiva e documental, conduzida a partir da análise do conteúdo dos relatórios anuais, demonstrações contábeis e respectivas notas explicativas de nove museus localizados na Nova Zelândia, Austrália, Reino Unido, África do Sul, Brasil, Canadá, Peru, Argentina e Estados Unidos. A partir da análise dos documentos, verificaram-se práticas heterogêneas, sendo o HA evidenciado em apenas uma parcela dos Balanços Patrimoniais, com destaque para as entidades situadas na Nova Zelândia e na Austrália, as quais apresentam o detalhamento mais completo e robusto. Quanto aos critérios de mensuração adotados pelos museus, o custo histórico é adotado principalmente para o reconhecimento inicial, enquanto outros critérios (valor justo, valor de mercado, custo de reposição e julgamento de profissionais especializados) são utilizados na mensuração subsequente. ______________________________________________________________________________ ABSTRACT

"Sete Contos Ilustrados"

Escrever um conto, precisamente por ter de ser curto e ter de conter (e contar) tudo em poucas palavras, exige uma grande perícia. Demora ser breve. Conseguir, em poucas páginas, prender a atenção do leitor, levá-lo ao clímax da ação e descontraí-lo, no final, não é tarefa simples. Pois bem, posso dizer que os autores presentes neste volume, publicado pela Lua de Marfim e coordenado por F. Esteves Pinto, alcançaram com sucesso aqueles objetivos. A ideia de convidar também sete artistas para ilustrarem os contos foi muito feliz. Cada um leu, à sua maneira, o conto que ilustrou, fazendo, por vezes, da ilustração um novo «texto», mais do que uma ilustração. Descubram-nos!

Uma análise da influência do viés de otimismo no julgamento de probabilidades de ativos e passivos contingentes

Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2016.

Pretest of images associated with the expertise dimension

In this paper, we present norms concerning the perceived association that two sets of stimuli (photos of people and photos of objects) establish with the concept of expertise. Participants were presented with a set of words associated with the expertise dimension and subsequently asked to judge each stimulus on how much it related with the learned (expertise) dimension on a 7-point scale (1 – Not at all related; 7 – Very related). The interpretation of means’ confidence intervals allowed us to distinguish between images highly related with the expertise dimension and images highly unrelated with this dimension. Summarized results are presented and photos made available to support future research requiring stimuli associated with the expertise dimension.

Políticas europeias para a educação em Ciências: O caso das Geociências na educação não superior em Portugal

Apesar da contribuição específica das Geociências para a prossecução da cidadania democrática, não existem referências a esta área do saber nos documentos emanados da União Europeia (UE), ou pelo menos os autores não as conhecem. Este artigo reune breves notas e preocupações acerca da educação em ciências e analisa o lugar que as Geociências assumem na educação não superior no sistema educativo português, tema que interessa ao Brasil. A Carta dos Direitos Fundamentais da União Europeia (cf. www.europarl.europa.eu/charter/pdf/text_pt.pdf) tenciona dar maior visibilidade aos três grandes pilares – liberdade, igualdade, solidariedade –, e reforçar sua proteção à luz da evolução da sociedade, do progresso social e da evolução científica e tecnológica. Com o objetivo de desenvolver valores comuns e, simultaneamente, respeitar a diversidade das identidades nacionais, destaca-se aqui o artigo 14º: “1. Todas as pessoas têm direito à educação, bem como o acesso à formação profissional e contínua. 2. Este direito inclui a possibilidade de frequentar gratuitamente o ensino obrigatório.” É reconhecida, nos documentos da União Europeia (UE), a necessidade de os cidadãos intervirem na vida politica e social não só para assegurar o desenvolvimento de valores democráticos fundamentais mas, também, para fomentar a coesão social em período de diversidade de identidades. Neles a educação é vista como via facilitadora de promoção da equidade, constituindo um dos grandes objetivos do atual quadro estratégico para cooperação europeia, em vigor até 2020. A formulação de estratégias eficazes para atingir a equidade coloca desafios nos níveis político, científico, económico e social. É, assim, compreensível que, na sequência da Estratégia Europa 2010, a educação seja tida como centralidade da Estratégia Europa 2020, prevendo-se, por exemplo, reduções de abandono escolar para níveis inferiores a 10%, enquanto se aponta o patamar de 40% para que cidadãos entre os 30 e 34 anos concluam o ensino superior, tudo isto até 2020. Seria bom que, ao mesmo tempo em que se ressalta a importância da Educação dos cidadãos, sejam significativamente ampliados “os níveis de investimento em recursos humanos, a fim de dar prioridade ao mais importante trunfo da Europa (os seus cidadãos)” (cf. http://eur-lex.europa.eu/ legal-content/EN/TXT/HTML/?uri=URISERV:c11047&from=EN) – não se dê preferência a uma perspetiva de “educação contábil”, isto é, segundo Licínio Lima (cf. http://repositorium.sdum. uminho.pt/bitstream/1822/11788/1/Artigo%20RBE.pdf), orientação centrada na preparação do cidadão para a grande finalidade da competição, assente na ideia do mercado global adaptado à chamada racionalidade económica. Seria muito desejável que nas orientações de Bruxelas estivessem presentes as preocupações de Fraser & Gordon (1994 citadas por Licínio Lima, p. 74 da URL ‘RBE.pdf’ acima): “hoje, quando a retórica acerca do ‘triunfo da democracia’ acompanha a devastação económica, é tempo de insistir que não pode existir cidadania democrática sem direitos sociais”.