Revista de Ciências Contábeis|RCiC-UFMT|
Revista de Ciências Contábeis/Journal of Accounting Sciences/Revista de Ciencias Contables
Os direitos autorais para artigos publicados nesta revista são do autor, com direitos de primeira publicação para a revista. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não-comerciais. A revista permitirá o uso dos trabalhos publicados para fins não-comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. Permite-se a reprodução desde que citada à fonte e o autor. Os artigos publicados são de total e exclusiva responsabilidade dos autores. O(s) autor(es) autoriza(m) a publicação do artigo na revista; O(s) autor(es) garante(m) que a contribuição é original e inédita e que não está em processo de avaliação em outra(s) revista(s); A revista não se responsabiliza pelas opiniões, ideias e conceitos emitidos nos textos, por serem de inteira responsabilidade de seu(s) autor(es); É reservado aos editores o direito de proceder ajustes textuais e de adequação do artigo às normas da publicação; O(s) autor(es) declaram que o artigo não possui conflitos de interesse. O(s) autor(es) se comprometem a atender todas as recomendações feitas pelos avaliadores, caso o artigo seja aprovado na apreciação por pares cegas (double-blind review).
Perceptions and impacts of unsustainable actions at the Tiradentes Military State School in Sinop/MT
Unsustainable actions generate negative impacts on the environment, society, and economy, compromising natural resources and future quality of life. Examples include deforestation, excessive consumption of non-renewable energy, and improper waste disposal, leading to environmental degradation, social inequalities, and biodiversity loss. Awareness and sustainable practices are essential to preserve resources and ensure a balanced future. This research aimed to investigate the perceptions of students, parents, guardians, teachers, and military personnel at the Tiradentes Military State School in Sinop/MT regarding the impacts of unsustainable actions and sustainable and conscious measures. It was classified as applied, mixed-method (qualitative and quantitative), exploratory research through a case study. The results highlighted a remarkable and significant concern about awareness of various environmental issues. Moreover, they revealed recognition of environmental problems such as excessive consumption of natural resources, improper use of pesticides in agriculture, ecosystem degradation, and pollutant emissions. Finally, it is essential for the school to strengthen initiatives promoting the conscious consumption of natural resources.
Claudiane da Silva dos Santos Claudiane da Silva dos Santos
Copyright (c) 2025 Revista de Ciências Contábeis|RCiC-UFMT|
The challenge of cost management in a cleaning utensils factory
Knowing the manufacturing costs of products is strategic information of great importance for decision making. The present research aimed to carry out the cost calculation process and analyze the results of a domestic utensils industry. The research is classified as exploratory, with a quantitative approach. The cost method used was absorption costing. It was verified that the total costs resulted in the amount of R$ 42,689.93, and administrative expenses in the total of R$ 41,393.80, which corresponds to 86.61% of the revenue, generating a profit of R$ 13,001.83, the which represented 13.39% of the period's revenue. The two products that had the highest share in Reais in the composition of the revenue were garbage bags (31.46%), followed by squeegees (29.84%). The results made it possible to identify the costs and which products have a greater participation in the composition of the billing, as well as it was possible to analyze the mark-up used in the formation of the price.
Applicability of the special opening balance sheet in EPPs e MEs: a study of the implementation of NBCs TG 1001 and 1002 in Cuiabá – MT
This study sought to investigate the application and initial adoption of NBCs TG 1001 and 1002. The general objective is to diagnose whether accounting professionals in micro and small companies are preparing to apply the standards. The specific objectives are: to identify what will change for micro and small companies with the new standards, to present the necessary elements and criteria used to prepare the special opening balance sheet and to find out whether accounting professionals are aware of the new standards. The research methodology used was a literature review and data collection using an electronic questionnaire, addressed to accounting professionals in the city of Cuiabá - Mato Grosso. The results showed that the majority of respondents are aware of the standards and intend to apply them, but only a small proportion have actually started to do so. In addition, they show that they have the skills to prepare the special opening balance sheet for initial adoption, but the low prospect of obtaining some documents would make the balance sheet partially consistent with reality. The study makes a contribution by tackling a recent subject that has not yet been widely studied, opening the way for further research.
BALANCED SCORECARD: MANAGEMENT TOOL AS A STRATEGIC DIFFERENTIAL FOR A SUPERMARKET COMPANY
ABSTRACT Fierce competition in the retail market, especially supermarkets, increases the dispute between companies in the sector for the predominance of market share, which requires a competitive edge. The Balanced Scorecard is a management tool that helps companies achieve efficient strategic management, measuring performance in financial and non-financial areas. The main objective of this study is to propose the application of a strategic management tool for a supermarket company, based on the concepts of the Balanced Scorecard. This is a case study method, descriptive, qualitative, documentary research, carried out using the content analysis technique, involving the company's accounting reports and invoices issued, in order to structure and outline the proposed performance indicators. The research results show that the use of the BSC is essential for successful strategic management, as it allows the measurement and monitoring of performance in all areas of the company, leading to the achievement of long-term goals and contributing to the decision-making of employees. managers, ensuring their competitive position in the market. KEYWORDS: balanced scorecard, strategic management, competitive advantage.
Panorama econômico do setor produtivo do vestuário no Estado de Mato Grosso entre os anos de 2010 e 2019
Este trabalho avalia as inter-relações do montante com a jusante do setor produtivo do vestuário de Mato Grosso, com base em indicadores econômicos. Qual o panorama econômico do setor produtivo do vestuário de Mato Grosso entre os anos de 2010 e 2019? Para tanto, o estudo buscou descrever o cenário econômico do setor produtivo do vestuário de Mato Grosso, especificamente na produção de roupas e malharias, no período de 2010 a 2019. Constatou-se hipoteticamente que o setor produtivo do vestuário se desenvolve com experiências adquiridas de outros estados através da participação em exposições e congressos, no qual a produção e estrutura de governança sofre forte impacto alinhado à Teoria da Dependência. Este estudo se torna relevante, pois o setor do vestuário está inserido na cadeia produtiva do algodão, fomentando tanto o setor agrícola como agroindustrial. O segmento também contribui para o crescimento econômico de Mato Grosso por meio da economia regional e do agronegócio no estado por meio de variáveis como empregabilidade, consumo das famílias, desempenho institucional, estrutura de governança e contratos.
Economic efficiency of the fifteen largest banks in Brazil, by Data Envelopment Analysis - DEA
This work verified the economic efficiency of the fifteen largest banks in Brazil, considering their total assets in the period between 2016 and 2019, through Data Envelopment Analysis, creating a "ranking" of efficiency. Foram used data from the financial statements of the sample contained in the databases of the Central Bank of Brazil and the banks themselves, defining the variables inserted in the model. The model used for analysis was the CCR, using the variousEfficiency Index, Operating Cost and Deposit Level for Input, and the variables Average Return on Credit Operations, Return on Equity and Immediate Liquidity for Output. The result showed that the most efficient bank for the period analyzed, taking into account the average of the efficiencies of all periods was the Banco Safra, which presentsor higher efficiency index according to the DEA model. On the other hand, the banks that were inefficient had a lower efficiency index, thus occupying the last positions of the "Ranking", among which are Bnp Paribas, Abc Brasil, Banrisul, J. P. Morgan and Banco Do Brasil.
Working capital analysis according to the Fleuriet model: a study at Mahle Metal Leve S.A.
O setor automotivo é relevante para a economia brasileira e está sujeito às variações externas de mercado. Portanto, ter uma boa gestão financeira é algo indispensável para empresas desse setor. O Modelo Fleuriet é usado para avaliação de capital de giro no qual oferece uma visão abrangente da liquidez e solvência da empresa, utilizando variáveis como Necessidade de Capital de Giro, Capital de Giro e Saldo em Tesouraria. Este trabalho teve como objetivo analisar o capital de giro da empresa Mahle Metal Leve S.A, segundo o Modelo Fleuriet. Para esse fim, foram utilizados os balanços patrimoniais dos anos de 2018 a 2022, extraídos dos relatórios anuais da empresa. Os dados foram tabulados, reestruturados, e calculados como proposto pelo modelo Fleuriet, e posteriormente realizada a análise referente ao capital de giro envolvendo a estrutura e a dinâmica financeira da empresa. Os resultados indicam que a empresa possui uma boa gestão de capital de giro de acordo com esse modelo e mesmo em momentos de condições extremas, como foi no período de pandemia de Covid-19, ela tomou medidas eficazes para prevenir um possível "efeito tesoura”. Isso incluiu o uso de benefícios fiscais, acordos trabalhistas, gestão de estoque, gerenciamento de fornecedores, postergação do pagamento de dividendos, e, sobretudo, o controle do fluxo de caixa.
ANALYSIS OF THE BIBLIOMETRIC PROFILE RELATING TO NATIONAL RESEARCH IN FINANCIAL EDUCATION
The present study aims to analyze the profile of Brazilian scientific publications with the theme Financial Education, exposed through the periodical Capes in the period from 2012 to 2021. Methodologically, there is a descriptive research with a quantitative approach and the application of bibliometrics. In this context, journals, year of publication, journal classification according to the Qualis Capes criteria, number of authors for each article, title, type of methodological approach, type of research, keywords and research agenda were verified. The main results found show that 2018 was the year with the highest number of publications (14), the Mathematics Education magazine – TANGRAN is the most present in the sample (44.11%), 62.3% of the sample is classified as qualis A, no authors were identified with a number of articles greater than three in the sample and the main themes highlighted were financial education applied to basic education, higher education and the family, representing almost 80% of the works studied. Finally, the main keywords were financial education, financial literacy and personal finance. Keywords: Financial education. Bibliometrics. Scientific publications. Basic education.
A desburocratização na abertura de empresas na perspectiva dos profissionais contábeis um estudo em Tangará da Serra-MT
The study aimed to verify the impact that the changes that occurred in the process of incorporation, alteration and termination of companies had on the accounting professionals of Tangará da Serra/MT. This is a descriptive study, with a qualitative approach and a field research method. The results show a recent department of legalization of companies, having a specific sector, in which people carry out activities in parallel with another sector, even if people perform different activities. Accounting professionals committed to guiding the entrepreneur in the legal nature and in the most viable tax regime were identified. It was also observed that there was a delay in the integration of the municipality of Tangará da Serra with the Redesim program, compared to other municipalities. It can be seen that the main reduction in bureaucracy occurred in the registration processes was in the deadlines for approval of contracts, ranging from 8 to 15 days to up to 2 days. In view of this, the reflection of the changes that have occurred in the processes of incorporation, alteration and termination of companies, from the perspective of accounting professionals, generates difficulties, however, it provides evolution.
Benefits for local and regional companies in public bids: an analysis of the uniformization of complementary law 123/2006 in Santa Catarina
SUMMARY The prominence of using public procurement instruments as means to promote public social welfare policies is evident from the publication of Complementary Law 123/2006. It turns out that the use of the benefits brought to light by the aforementioned legislation was the subject of inquiries and questions in the legal environment, bringing dubious interpretation and legal uncertainty regarding its application at the phenomenal level. Thus, aiming to pacify the understanding regarding the granting of benefits to local and regional companies and public tenders within the scope of Santa Catarina, the municipality of Seara/SC formulated a consultation with the state's Court of Auditors, aiming to elucidate the possibility of paying a higher amount for locally and regionally based companies in public tenders. In this way, the state Court of Auditors pacified the understanding on the matter in the state of Santa Catarina by issuing a pre-judgment with standardization of understanding, putting an end to uncertainty and divergences in the use of the benefit included in the art. 48, § 3, of Complementary Law 123/2006. Therefore, this work aims to demonstrate the lines of understanding to consolidate a new interpretative basis on the benefits of Complementary Law 123/2006 in Santa Catarina.
THE ETHICS THEME IN THE PERCEPTION OF EMPLOYEES OF A FINANCIAL INSTITUTION
ABSTRACT Professionals in the financial sector must adopt a posture that seeks continuous development and the improvement of skills necessary to meet market demands. Therefore, such conduct must be based on ethical behavior, so that credibility, trust and professional recognition can be obtained. In this context, the present study has the general objective of identifying the perceptions of employees of a financial institution on ethics, from the perspectives provided for in the code of ethics of the banking institution, in which they carry out their activities. The methodology used to achieve this purpose was a qualitative approach of a descriptive nature, through field research, the sample being composed of 20 employees of a Financial Institution in the municipality of Cáceres/MT, using a closed questionnaire as an instrument , applied via google forms. The results showed that most employees know and put into practice the regulations contained in the Code of Ethics for Banking Professionals. However, they stated that competitiveness hinders the applicability of ethics, and this statement may or may not indicate a possible infraction, stating that the most ethical professional is not always valued. Keywords: Professional Ethics. Financial institution. Code of ethics.
Copyright (c) 2024 Revista de Ciências Contábeis|RCiC-UFMT|
THE HOME OFFICE IN ACCOUNTING OFFICES AND THE PERCEPTIONS OF EMPLOYEES
The pandemic appeared suddenly leaving the world's population frightened by its onset, and several activities of the economy needed to adapt and find ways to continue with their jobs, even with companies needing to close with the increase of cases of Covid-19. And with the pandemic also came the now better known Home Office, which is to work via computer without being in a company establishment. The general objective of this article is to analyze the perceptions of employees of accounting offices with the remote work caused by the pandemic moment. The methodology chosen to develop this work was qualitative and descriptive as to the objectives. The research was carried out through data collection, via questionnaire, containing 24 closed and 2 open questions, sent by e-mail to previously selected accounting professionals from the city of Guarapuava (PR), who worked in the Home Office mode. Twenty-three answers were obtained and the results indicated that the vast majority of the respondents had never worked in the modality, when asked about their perception of the work in Home Office the respondents had the perception that the Home Office brought both positive and negative points.
Empreendedorismo feminino na feira municipal de Juara-MT
o estudo tem como objetivo evidenciar a trajetória das mulheres empreendedoras da feira municipal de Juara, em que foram apresentadas as motivações para se tornar uma empreendedora feirante, apontando as principais dificuldades, identificando os desafios vivenciados do período de pandemia e as alternativas utilizadas como estratégia de comercialização no período pandêmico. O trabalho retrata o empreendedorismo, o empreendedorismo feminino a relevância da agricultura familiar e a presença das mulheres. A metodologia empregada foi a pesquisa bibliográfica e a qualitativa, sendo utilizados como instrumento de levantamento das informações o questionário, contendo perguntas semiestruturadas. Com a análise de dados evidenciou-se a trajetória diferenciada de cada uma das empreendedoras, demonstrando suas particularidades e dificuldades. Constatou-se que as maiores motivações e dificuldades foram durante a pandemia, evidenciando-se que por meio do empreendedorismo feminino as mulheres estão conquistando seu espaço, superando dificuldades e buscando seus ideais.
Alessandra Maria Filippin dos Passos Santos
Eficiência da alocação de recursos públicos com educação na região centro-oeste brasileira
Education is constitutional law and plays an important role in the development of society. However, with the country's regional socioeconomic differences, negative situations in the quality of education have been presented in social indicators. The present study aimed to evaluate the performance of the allocation of public resources in the Midwest region, in 2015, classifying the municipalities according to the level of efficiency, representing them in a positional ranking. Data were collected from each municipality in the databases of the Information System on Public Budgets in Education (SIOPE), the United Nations Development Program (UNDP), the National Institute of Educational Studies and Research Anísio Teixeira (INEP). The results showed that, of the municipalities investigated, there was prominence in the state of Goiás and Mato Grosso, to which they presented a greater amount of efficient DMU's, demonstrating that they made good use of their resources. It is necessary that further studies allow the updating of results by municipality from 2016, since it was not possible to collect current data from later years, because they will allow an expanded view of the results by municipalities (municipal schools), and respectively of their managers, and may address other methodologies and variables. Keywords: Education; Elementary school; Efficiency; Public resources; DEA.
Copyright (c) 2023 Revista de Ciências Contábeis|RCiC-UFMT|
Liderança comunitária: principais atribuições no apoio à administraçao pública municipal na cidade de Rondonópolis-MT
This scientific article has the general objective of analyzing the role of community leaders in supporting municipal public administration, analyzing their contribution to citizen participation and the strengthening of local democracy. The adopted methodology is of a quantitative and bibliographical nature, using the practices applied to the councilors of literature review and analysis of documentary sources. This article presents the results of a survey carried out with eleven of the twenty-one councilors of the city of Rondonópolis. The survey consisted of assigning grades, from zero to five, by councilors to evaluate the work and performance of these leaders. The survey results revealed a varied view among councilors about the performance of neighborhood community leaders. Scores ranging from zero to five showed different levels of satisfaction with the work carried out by these leaders. The highest scores were generally attributed to situations with a good relationship between public power and the community, engagement in local issues and effective representation of the interests of the residents of their respective neighborhoods. On the other hand, some issues that had lower scores, reflecting a negative perception on the part of councilors in relation to the development of this relationship. Among the points mentioned as points for improvement are the lack of effective communication with the community, the lack of mobilization capacity and the lack of representativeness of the residents' interests.
The Scientific and Technological Development Program of Mato Grosso: the forecast that exists only in the law
The Scientific and Technological Development Program of Mato Grosso foresees the creation of technology poles, financing concessions and fiscal benefits to obtain scientific and technological development, the elevation of the Human Development Index and the social well-being of the population of Mato Grosso. state of Mato Grosso. The general objective of the research was to find out why PRODECIT was not used. The research was qualitative in terms of approach and descriptive in terms of purpose. Data collection was bibliographical and documental. The state is building the Mato Grosso Technological Park in the city of Várzea Grande and the municipal technology parks of Sinop and Nova Mutum are respectively under implementation and in operation. The state tax benefit is related to ICMS and the municipal tax benefit is related to ISSQN, IPTU, ITBI and fees. Financing is hampered, since the law is ineffective. Keywords: Scientific and Technological Development. Technologic Park. Tax Benefit.
A relevância do gerenciamento dos resíduos sólidos na percepção dos colaboradores das empresas prestadoras de serviços de veículos automotores a diesel em Sinop/MT
The management of solid waste in machine shops is an important concern, as these establishments produce a variety of waste that can be harmful to the environment and human health if not managed properly, therefore, evidence the positioning of employees (mechanics, workshop manager and general manager) on the importance of managing the solid waste generated by the mechanical workshops of diesel motor vehicles, located in the stretch of approximately 30 km in the perimeter of the municipality of Sinop/MT on the margin of BR 163, is the priority of this study. For this, the study was configured as exploratory, of applied nature, qualitative and field research, having as collection instrument, the application of a questionnaire, composed of 10 statements. As revealed by this study, among other aspects, they know the importance of good solid waste management has a direct impact on human life, as well as minimizes the negative impacts on the environment, and also avoid diseases caused by the misuse of solid waste, however, in the perception of employees, the management of solid waste in the places where they work, it's a distant reality.
PERCEPTION OF UNEMAT ACCOUNTING SCIENCES COURSE STUDENTS REGARDING REMOTE EDUCATION DURING THE COVID-19 PANDEMIC
This research aims to identify the perceptions of students of the Accounting Sciences course at the State University of Mato Grosso regarding remote teaching during the COVID-19 pandemic. The study was carried out through a survey (Survey), characterized as an exploratory, descriptive and quantitative research. The population of this research is formed by the academics of the Accounting Sciences course of the campuses of Cáceres, Nova Mutum, Sinop and Tangará da Serra, of UNEMAT. The sample comprises a total of 311 academics. The online questionnaire, made available through a link generated on the Google Forms platform, was used as a data collection instrument. For the data analysis of this research, descriptive statistics were performed, in addition, some questions were arranged in a Likert scale. The results obtained show that most of these academics are female, they are young people between 18 and 25 years old, single, who live in urban areas. Of these, most participated in all academic periods offered by UNEMAT during the pandemic. Thus, it was verified that there was a growing interest of academics in continuing their studies, adhering more and more to the ERE modality. The factors that most influenced academic failures were lack of time, work and difficulty in accessing technology
The Legitimity of Ecad for Collection of Copyright: Decisions of First Degree and Summary 63 STJ
This article discusses the legitimacy of the Brazilian Copyright Central Office for Collection and Distribution - ECAD, aiming to demonstrate whether or not there is extraordinary legitimacy grant-ed by the legal system to ECAD in relation to the collective management of literary and musical works. It will aim, through the qualitative method, to point out possible flaws in this understanding and to present a possible solution related to legitimacy. Collective management is important when, if personal management is not possible, it can reach a greater number of public executions that are be-yond the reach of individual control, aiming to adequately remunerate the author/owner. But to what extent does collective management have the necessary legitimacy to achieve this objective? The study addresses the issue of legitimacy in our Brazilian legal system, the understanding in sev-eral courts, especially the STJ and what the Copyright Law - LDA (Law 9610/98) says about this legitimacy. It is very important to pacify this understanding, because, if such an understanding of the STJ lasts in relation to legitimacy, it may generate legal instability and, why not, even violation of rights. After preparing the technical report, it will be distributed to the various judicial spheres, mainly to the STJ and National Congress, aiming at a reanalysis of the subject.
Lei Geral de Proteção de Dados (LGPD): um estudo sobre à sua necessária adequação as empresas prestadoras de serviços contábeis
In order to protect fundamental rights, Law 13.709/2018 comes into force, therefore, knowing the panorama of adequacy to the LGPD of companies providing accounting services (offices) established in the city of Sinop / MT, constitutes the priority of this study. For this, the study was configured as bibliographic and descriptive of a quantitative and qualitative nature, having as a collection instrument, the application of a questionnaire, composed of 20 closed structured questions, aimed at accounting professionals working in the 83 accounting offices, obtaining 47 returns. As revealed by this study, these companies are in the process of adapting to the LGPD, it is clear that professional accountants have sought security measures to protect the personal data they collect, store and process in their services, as well as adopt various behaviors practiced that go against the guidelines outlined by law, however, some aspects need attention and implementation of actions in order to enforce, for example, designating a person in charge of processing personal data, implementation of control mechanisms, requesting data only for the specific purpose, to guarantee holders free access to their data, among others.
Feasibility of finishing beef cattle in confinement in the dynamics of an agricultural property
This article sought to demonstrate the feasibility of confinement in the dynamics of an agricultural property in the municipality of Tangará da Serra - MT, with 4452 Nelore cattle being confined in 116 days. The following values were determined: average daily weight gain; dry matter intake; carcass yield; food conversion; dry matter intake in relation to live weight. From data collection and analysis, the effective operating cost, total operating cost and profitability of the system can be determined. The costs of acquiring the animals, food, sanitation, labor and other charges were added together and generated an effective operating cost per animal of R$ 2,698.81. When taxes, insurance and depreciation are added to these costs, a total operating cost per animal of R$ 2,767.08 was generated. Gross revenue, which directly represents the number of animals sold (90,019.44 arrobas) to the slaughterhouse, was R$ 12,917,786.60. Operating profit was R$ 598,746.44. This represents a cycle profitability index of 4.63%. Confinement allows for short and long-term analyzes of the activity for livestock, as it is a profitable and viable activity, mainly because it results in a quick return.
Profile of accounting offices in the municipality of Tangará da Serra – MT
As in other areas, it is of paramount importance that accountants are able to perform their function, constantly training themselves in the face of a competitive market. This study aimed to identify the profile of accounting offices in the municipality of Tangará da Serra/MT and how those responsible have been prepared to follow the changes that occur in the technological scenario. This is a descriptive research with a quantitative nature. The results indicate that among the interviewees, the vast majority graduated in Accounting. The predominant gender among the interviewees was male (54.5%) and the age group 36 to 45 years (45.5%). Regarding the time of training, 81.8% of the professionals are over 10 years old. Most of the offices surveyed (68.2%) have over 11 years of existence, 64% have up to 05 employees and 40.9% have 21 to 44 active clients. It was concluded that those responsible for the accounting offices constantly update their staff, in order to monitor the changes that occurred in the accounting area.
Evolução dos aspectos ambientais e relação do desempenho ambiental com a receita líquida
The study aims to analyze the evolution of environmental aspects and the relationship between environmental performance and the net revenue of Brazilian companies that make up the ISE. This is descriptive, documentary, and quantitative research. The research population comprises all companies listed on the ISE, the sample being companies that presented the necessary data on environmental aspects, as well as environmental investments in their sustainability reports, annual reports, or integrated reports in the period 2019 and 2020 In addition, information related to environmental investments were analyzed and correlated with the net revenue of the analyzed companies through Kendall's correlation using the statistical software SPSS®. The results revealed that most of the analyzed companies are concerned with environmental aspects, seeking to reduce their consumption/generation, and developing their activities aimed at environmental protection. Regarding environmental investments, it was notable that these have increased in most of the companies analyzed in 2020, that is, there is a concern with environmental performance. It was also found that there is no relationship between the environmental performance and the net revenue of the analyzed companies.
O papel mediador da esperança nas relações de ansiedade e depressão e a satisfação do trabalho em tempos da pandemia do COVID19
This study aimed to analyze the mediating role of hope in the relationships between depression and anxiety and job satisfaction in the context of the COVID 19 pandemic. The research carried out was descriptive, with quantitative data and a cross-sectional cut. The final sample counted 234 responses, selected by the convenience sampling technique and the snowball method. Data analysis was carried out through structural equation modeling with partial least squares (PLS) estimation. The results showed a negative direct effect between the relationships: depression and hope and anxiety and hope, and a positive direct effect between hope and job satisfaction. Additionally, a mediating effect of hope in the relationships between depression and job satisfaction was identified, as well as hope played a mediating role in the relationship between anxiety and job satisfaction. Thus, the present study contributes to demonstrate the role of hope as an important factor to contribute to the decrease of satisfaction when faced with anxiety and depression at work in times that were assailed by the COVID-19 pandemic. Keywords: Hope; Anxiety; Depression, Job Satisfaction
Perception of accounting professionals regarding the implementation of eSocial
The advent of eSocial caused changes in the routine of professionals responsible for sending labor and social security information. Therefore, this study sought to identify the effects perceived by professionals from the personnel department of accounting offices, regarding the implementation of eSocial, in Campos Gerais. To this end, semi-structured interviews consisting of 10 questions were carried out, which were previously validated by professionals in the field. A qualitative and descriptive methodology was adopted, with data extracted from a dialogue with 12 employees from offices in the Campos Gerais region. As main results, it was identified that the implementation of eSocial led to changes in the routine of professionals, who found it more difficult to raise customer awareness regarding the new requirements and compliance with deadlines, now monitored in 'real time'. On the other hand, respondents believe that in the long run the module will simplify work routines. The study contributes by comparing the perspective of professionals working in the field and provides evidence about the relationship of professionals with eSocial regulation.
The impact of covid-19 on the life cycle of consumer cyclical companies listed on B3
The Covid-19 pandemic has affected the world in many ways, in the economy it has brought the market to a standstill and reduced production in companies. As a result, the Brazilian financial market also suffered from periods of high volatility. In this way, the research aims to verify the variations in the stages of the life cycle as a result of the Covid-00319 pandemic. Public companies in the Cyclic Consumption sector listed on B3 were taken as a basis, analyzing the evolution of life cycles with the consolidation of the third quarter of 2019 and 2020, as well as their general indebtedness, current liquidity and profitability indicators. equity, to verify the financial and economic behavior. In the main results, it was found that companies in the Automobile and Motorcycle subsector maintained the best stages than companies in the Travel and Leisure subsector, the most affected by the pandemic. In the analysis by indicators, the Automobiles and Motorcycles subsector stood out for the increase in indebtedness, the Textiles, Clothing and Footwear subsector for the drop in short-term liquidity, and the Household Utilities subsector for the decrease in own profitability. Factors such as the ability to innovate, dependence on and limitation of third-party resources and use of reserves explain the variations suffered. In this way, analyzing the evolution of the life cycle and the economic-financial indices of companies, it was possible to achieve the objective of the research, demonstrating the impacts suffered as a result of the Covid-19 pandemic.
Contabilidade e comprometimento ambiental: análise das empresas petroquímicas brasileiras
Por conta da crescente preocupação do governo, das empresas e de toda a sociedade com a diminuição de recursos naturais disponíveis e sua exploração em grande escala, a contabilidade ambiental vem crescendo e mostrando a sua importância. Assim, o objetivo desta pesquisa é analisar o comprometimento ambiental das empresas petroquímicas brasileiras. Observaram-se as empresas petroquímicas de capital aberto listadas na Brasil Bolsa Balcão – B3, por meio da avaliação das demonstrações e relatórios contábeis e de sustentabilidade do 4º trimestre de 2019 de 9 empresas. Os resultados demonstram que, a maior parte das empresas (77,8%) está comprometida ambientalmente, ou seja, tem preocupação com a comunicação dos investimentos ambientais, sejam elas de pequeno, médio ou grande porte. Contudo, as empresas petroquímicas seguem a tendência de evidenciar pouco ou nada sobre as informações ambientais em suas demonstrações financeiras, sendo as maiores empresas as que mais reportam elementos ambientais em seus relatórios. Esses achados proporcionam conhecimento sobre o comprometimento ambiental por porte das entidades brasileiras do setor petroquímico, permitindo a sociedade, órgãos reguladores e demais interessados exigirem uma atitude mais responsável por parte das empresas. Palavras-chave: Petroquímicas; Contabilidade Ambiental; Análise das Demonstrações Financeiras; Responsabilidade Socioambiental; Disclosure Ambiental.
SYSTEMATIC ANALYSIS ON ENVIRONMENTAL ACCOUNTING: a study on scientific ARTICLES published between the YEARS 2010 TO 2021
Considering the great importance of conducting research focused on Environmental Accounting, both for scientific contribution and to reinforce the awareness of the practice of activities, which promote sustainability, the present study aims to analyze the themes, the methodologies applied, the proposed objectives and the most cited authors in the production of scientific articles published from 2010 to 2021 and what was done by academics. In this way, research shows that Environmental Accounting is essential for the formation of a bachelor's degree in accounting sciences. Aiming at achieving the objectives, a systematic review was carried out on the national publications found on the Scielo website, seeking to highlight the most relevant and updated points related to the association of Environmental Accounting with sustainability. Furthermore, the results and discussions are evidenced in this research demonstrating the relevant points in each researched topic. Then, the conclusion addresses the considerations of this monograph that a selection was made among 18 thousand articles, 14 most relevant themes were selected the research pointed through the study presented in the themes it is possible to observe that society should demand the management of efficient sustainable resources and suitable. Keywords: Environmental Accounting, Sustainability, Scientific Contribution
Ynis Cristine de Santana Martins Lino Ferreira
Corrupção e a dinâmica do resultado primário dos municípios brasileiros
This article aims to verify to what extent political corruption can compromise the efforts of public entities to reach pre-established goals for the primary result. Thus, verify the existence of a structural change in the primary result of Brazilian municipalities during the period in which the case of the “mafia of ambulances” or “leeches” occurred (1999 to 2006). Our results initially estimated through a purely seasonal model of moving averages of the primary result indicated, through the Chow test, that there were consecutive structural changes in the series during the period of the corruption scandal, with 2004 being the year that presented breaks more significant structural. Under the aegis of the theory of rational choice, we can conclude that corruption is a type of action that characterizes the rationality of social actors tend to select actions whose expected result is a look totally under the primacy of the individual over the collective, above all, maximizing it if earnings. In this case, businessmen and politicians negotiated bidding contracts for the acquisition of vehicles and equipment for the health area, whose estimated amounts exceed one hundred million reais.
Créditos de carbono: implantação, comercialização e contabilização de CBIOs
The main focus of this research is to present the possibilities of accounting for the accounting of "carbon credits", and for that it is necessary to bring the historical explanation, as well as the stages since the implantation in companies that produce Biofuels of the CDM projects, going through its certification before the Federal Revenue through the issuance of environmental energy efficiency notes and later trading on the Stock Exchange. The methodology used was the literature review. Although there are no defined regulations, there are strands of authors that indicate the possible paths to be used in accounting, with the aim of debates about the best way for accounting focused on the environmental area, with their postings in intangible assets, financial instruments , stock as commodities, or even the provision of services.