CAFI

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Além do lucro : um estudo sobre a distribuição de riqueza das maiores empresas do Brasil através da DVA
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Ferreira dos Santos, Janice; Braga de Souza , Flavia; Borelli, Elizabeth
The study aimed to analyze the social function of companies and the distribution of wealth generated by the largest companies in Brazil in 2023. It investigated how the largest companies in Brazil distribute the wealth generated, identifying which companies are the largest generators of wealth, the sectors to which they belong and the main beneficiaries of the wealth generated. To select the 20 largest companies, the Ranking of the Largest Companies published by Exame Magazine (2024) was used, with the Statement of Added Value being the main source of accounting information. The methodology adopted was exploratory and bibliographic. The sample covered a total of R$1.009 trillion in distributed wealth, equivalent to 10% of GDP (R$10.9 trillion), referring to 17 (seventeen) companies. The results indicated that, of the total wealth generated by the 17 largest companies in the country, 34% was allocated to the Government through taxes, 30% was allocated to shareholders through dividends, interest on equity or profit retention, 24% was allocated to employees and 12% was allocated to financial institutions and rentals. This article offers a original contribution to academic literature, business, government and society by presenting a detailed and quantitative analysis of the distribution of wealth generated by Brazil's largest companies in 2023. This has important implications for economic equity, policymaking, and understanding the social role of companies.
Analisando números, tomando decisões : inteligência artificial e estatísticas para previsão de dificuldades financeiras na Argélia e na Arábia Saudita
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Sabek, Amine; Saihi, Youcef
Predicting financial distress has been a significant concern for both researchers and practitioners for long period. This topic has garnered substantial interest due to the potential benefits of using predictive models to anticipate financial troubles and help companies steer clear of financial risks that could lead to bankruptcy and liquidation. The primary aim of this research is to forecast financial distress, comparing the effectiveness of Artificial Neural Network (ANN) with Logistic Regression (LR). This evaluation is based on data from 12 Algerian companiesand 12 Saudi companiesduring the period from 2015 to 2019. The study's findings indicate that the LR model outperformed the WideNeural Network(WNN)model in accurately predicting financial distress, achieving optimalclassification accuracyfor both Algerian and Saudi companies. Consequently, the LR model emerges as the preferred choice for forecasting financial distress in both countries.
Análise comparativa do processo de patente brasileiro considerando as variáveis tempo e custo de concessão dos pedidos
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Silva, Orlando Roque; Rainatto, Giuliano; Santos, Fernando de Almeida; Venanzi, Delvio
This article aims to analyze the process of obtaining patents in Brazil, focusing on the time and costs involved, and to establish a comparison with the same dynamics in other countries such as USA, Japan, Germany, among others. Through data collection and bibliographical analysis, the study presents factors that show the differences in the patenting processes of the countries studied, both with regard to the time involved, and with regard to the costs attributed to the inventor requesting the protection of his invention through a patent. The costs of the process are close in many of the countries studied, but the time of analysis and concession is very different, demonstrating that for the inventor who has to decide between applying for a patent locally in Brazil or doing so in another country, is a major concern. The comparison between the Backlog of patents and the speed of process analysis show the differences in time and importance of patents for the construction of an "innovation structure" within each patent office.
Análise comparativa entre indicadores operacionais e financeiros do segmento de energia elétrica
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Moraes, Ana Paula Dias; Silva, Agatha Souza da; Santos, Fernando de Almeida
This article aimed to analyze whether there is a correlation between the operational quality indicators of the National Electric Energy Agency (ANEEL), and the financial indicators of 4 energy distributors present on the Brazilian Stock Exchange [B]³, comprising the period from 2018 to 2021. The results revealed that the operational quality indicators could be correlated with the financial performance of energy distributors, but greater involvement between both indicators is essential to find evidence that one indicator affects the other. Therefore, the contribution of this research is to provide a vision of the sector and verify the connection of indicators, motivating a possible optimization of the inspection process and definition of quality indicators.
Uma análise contábil, econômica e jurídica do lucro passível de distribuição e os impactos sobre a manutenção do capital : um enfoque sob a realização da renda.
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Campos, Fabrício Costa Resende de; Iudícibus, Sergio; Marion, José Carlos; Nakamura, Wilson Toshiro
The purpose of this study is to conduct a critical analysis of the various methods for profit calculation expressed in Economics, Accounting and Law theories, in order to identify which better methodology, in case of distribution of 100% of dividends calculated in those theories, would translate the respect capital maintenance rule. The research starts with academic theories that define profit in Economics, Accounting and Law. Two aspects are crucial for the understanding of economic events that could impact the Adjusted Net Income, calculation basis for dividends: the liquidity of assets and equity increase. After that, this work aims to analyze the distribution of dividends related to capital maintenance presenting several real cases in exploratory research of events already occurred. Was given preference for cases where there was economic events affecting the Accounting result of Entities in adoption of IFRS rules in Brazil. Key-words: Profit. Income as equity increase. Income realization as monetary liquidity. Distribution of income related to capital maintenance.
Análise da Demonstração do Valor Adicionado no setor de petróleo, gás e biocombustíveis (2015-2020)
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Santos, Andressa Souza de Oliveira; Cruz, Uniran Lemos da; Vieira, Anderson Daniel
The present work seeks to show how much the Added Value Statement can be used as an evaluation tool, as well as to help in the socioeconomic understanding of companies. This type of demonstration arises, however, as an integral part of new reports, in order to clearly present the wealth produced by the entity and its contribution to society. The general objective of this article is to analyze the quality of the Added Value Statement as an evaluation tool. It uses as reference six companies in the Oil, Gas and Biofuels sector listed on the Stock Exchange Futures Market, in the period 2015 to 2020. It also relies on the application of indicators that will help verify the wealth index over the years and the impact that the crisis that occurred in 2020 may be having on these organizations. A bibliographic and quantitative research was carried out, ascertaining the values of the statements of each company and applying financial indicators. At the end of the analysis, it was evident that the organization Enauta Participações S.A. was the one that presented the best performance during the crisis. The ones that suffered the greatest impact on the results, however, were the companies Dommo Energia S.A. and Petróleo Brasileiro S.A. Petrobras, because of problems in previous years. The general analysis of indicators showed that the most favored users in the distribution of these riches were the government and third parties. However, it was found that, in a general context, these companies have a great importance for the country's economy. Therefore, users will be able to contribute more effectively, with the certainty that they are positively adding value to the community in which they are inserted.
Análise da influência da alavancagem na rentabilidade dos bancos brasileiros listados na B3 no período de 2008 a 2017
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2022) Henrique, Marcelo Rabelo; Saporito, Antonio; Cabido, Natália Cristina Torres; Silva, Sandro Braz
Financial institutions move billions every day, investing, offering credit, among many other activities. Brazilian banks have one of the largest spreads in the world, being exposed to greater default risks. Taking into account the importance of commercial banks and the increase in defaults in the economy, the objective of the work was to identify the relationship between leverage and profitability in Brazilian banking institutions. As it is a study with a quantitative approach, the following methodological activities were carried out: i) calculation of leverage and profitability indicators; ii) creation of multiple regression models; iii) analysis with 18 banks and then with the 4 largest in the period from 2008 to 2017. It was concluded that for the 18 banks there is no relationship between leverage and profitability. However, when analyzing the 4 largest banks, it was found that there is a significant relationship between leverage and profitability, especially when ROE is related to GE, having a positive relationship.
Análise da representação contábil em empresas de capital aberto nas operações de risco sacado com base no ofício circular CVM nº 01/2016
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Lage de Faria , Natália; Vasconcelos Colares , Ana Carolina
The withdrawn risk operation gained prominence given the disclosure of inconsistencies in the representation of this transaction in the statements of Americanas S.A. for the 2022 financial year. Therefore, based on the premises of CVM letter no. 01/2016, this article aimed to analyze the representation of the withdrawn risk in 20 publicly traded companies in 2021 and 2022. It’s descriptive research with documentary data collection through the analysis of explanatory notes to verify the disclosure of information on withdrawn risk operations through a checklist based on the aforementioned regulation. Thus, it was possible to observe that 20% of companies did not disclose their operations in 2021, while in 2022 disclosure rose to 100%. There was also an average increase of 19% in compliance with the letter from 2021 to 2022. Finally, it was found that the operation was presented in different accounts and nomenclatures by the companies. It is concluded that despite the improvement in percentages, the operation was not presented clearly and in accordance with letter no. 01/2016, as no company complied 100% with the items analyzed and the representation does not occur homogeneously.
Análise das demonstrações contábeis como ferramenta para a análise de crédito : um estudo sob o enfoque dos modelos de previsão de insolvência
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Volpe, Ivana Maria Lima; Marchelli Ribeiro Junior, Roberto
With the objective to identificate the influence the analysis of financial statements to credit analysis using the insolvency forecasting models of Kanitz (1978), Elizabetsky (1976) and Matias (1978), this article used a study of case, qualitative and documental kind, because the results were obtained from the company's financial statements over a period of seven years (2011 by 2017). Authors such as Assaf Neto (2012), Gitman (2004) and Iudícibus (1998), were used in the theoretical context. In the end, it is concluded that the analysis of financial statements is fundamental, together with the application of the insolvency forecasting models for the credit analysis, since it is a way of decision making observing the financial behavior of the company that seeks the resource.
Análise das demonstrações contábeis dos clubes brasileiros de futebol : comparação entre a situação econômica e financeira e o aproveitamento nas partidas oficiais de 2015 a 2017
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) da Silva Muniz, Luciani; da Silva, Maicon
Football, in addition to the social aspect, has a great economic role in Brazilian society, since it moves high numbers annually. Given this, this research aims to verify the relationship between the economic and financial situation and the performance in the official matches of the ten top-ranked clubs of the 2018 CBF ranking. To this end, we analyzed the financial and sports situation of the clubs from 2015 to 2017 and, in addition, a correlation of Pearson data between achievement and performance indicators was established. Overall, despite having a strong ability to generate revenue, clubs have shown inefficiency in controlling costs and expenses. In addition, due to the correlation of data, most clubs found it difficult to seek better performance without compromising the economic and financial scenario. Therefore, one of the great challenges of Brazilian managers is to seek better sports performance without compromising the entity's finances. In this context, accounting plays an important role, since it provides information about the entity's patrimonial reality and, thus, helps in the decision making of managers.
Análise das hipóteses de incidência do imposto sobre a renda da pessoa física nas transações realizadas com bitcoins
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Esgalioni, Tamiris
With the advancement of technology and the emergence of the new currency, several doubts and questions surfaced, among them, which stimulated the present study: what will be the hypotheses of the incidence of personal income tax on transactions with bitcoins. In search of the answer, the objective of this study was to identify and analyze the hypothesis of the IRPF incidence in transactions with bitcoins. The research was developed based on the deductive method, becoming a study of exploratory bibliographic nature. As this is a new subject, the research information will be explored in both books and news and published articles, as well as in public documents such as the Income Tax Regulation and other legislation. The main results were that the possibility exists of the collection of income tax on transactions with bitcoins of the individual in a manner similar to the transactions occurred in reais, according to the current legislation. With the absence of a quotation and official legislation, the easiness of evasion was identified, and the possibility of solving this problem was suggested.
Análise de correspondência entre perfil municipal e recursos de royalties de petróleo no Estado de Sergipe
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Galvão, Nadielli Maria dos Santos
In Brazil, from 1953 began the transfer of Oil royalties to States and Municipalities that are producers of such resource or that are related to the producing regions. The state of Sergipe is one of the leading names for national oil production. In addition, because of their location, all their municipalities receive some share from royalties. Thus, the objective of the study was to verify, through correspondence analysis, the relationship between the profile of the municipalities of the state of Sergipe and the receipt of funds through oil royalties. The municipal profile has characteristics such as: Expressiveness of tax revenue, Dependence on revenues from Union and State transfers and population size. It was found that the municipalities of Sergipe have a certain dependence on resources from oil royalties and this is even more evident in those with smaller population and lower capacity to collect their own. Therefore, it is necessary to encourage the studied regions to seek self-financing of their activities so that they become more autonomous.
Análise do conhecimento dos jovens da região metropolitana de São Paulo sobre os planos previdenciários
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Firmo Oliveira, Paloma; Ribeiro Santos, Vytoria; Silva de Souza, Sandra Joyce
According to the Brazilian Institute of Geography and Statistics (IBGE), the number of people aged 60 years or older in Brazil exceeded 31.23 million in 2021. Projections suggest that this number may exceed 58 million by 2060, which means that the elderly population may represent more than 25.5% of Brazilian society (IBGE, 2022). Thus, this study aims to investigate the knowledge of young residents of the metropolitan region of São Paulo on Social Security and Private, as well as to analyze whether they are preparing financially for the future. Bibliographical research was carried out conceptualizing the two types of social security existing in Brazil, as well as conducting the field research addressing the main topics. The methodology was carried out through the preparation and application of a questionnaire composed of 12 questions related to the theme, directed to an audience of the metropolitan region of São Paulo aged between 18 and 25 years, the research was carried out on-line between the 13th and 20th of April. Through the questionnaire, we obtained 150 answers and 136 considered valid for being part of the established sample. Thus, it was noted that most respondents do not have knowledge about the subject related to social security, as well as do not have planning for retirement or investments in other roles, significant part justified by not having enough knowledge to invest. It was possible to prove these arguments from the answers obtained.
Análise do reconhecimento contábil do incentivo fiscal oriundo da adesão ao “Programa Rota 2030 – Mobilidade e Logística”
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2022) Andrade, Fernando Wilbert Albernaz; Riberi, Flavio; Gonzales, Alexandre
The Brazilian automotive industry started the year 2018 with a big question: "Will the Rota 2030 program - Mobility and Logistics be approved?". The discussions took place throughout the year, and then, on December 10, 2018, the law No. 13,755 was approved, granting automotive companies a series of tax benefits, with a counterpart in investments in Research and Development (R&D). In this context, this article aimed to assess whether automotive companies qualified for the program have adopted the same accounting treatment for recognition and disclosure of government grants arising from the Rota 2030 program. This is a qualitative, descriptive study, whose data were collected from interviews carried out with managers of companies in the automotive sector. The selected profile of each company aims to establish a comparison between business models, size and target audience, in order to determine whether these characteristics were relevant in decision-making process over the appropriate accounting treatment to be applied. Notwithstanding firm characteristics, it was possible to observe that there is no unanimity in this choice, where part of the interviewed companies use a different accounting from the others. The result of the study also demonstrated that, due to the fact that the amount of government grants generated implies equity and income indicators, and that can even determine the permanence of the company in the Rota 2030 program, the choice for accounting treatment becomes relevant in the decision-making process and analysis of results.
Análise dos relatórios de auditoria sobre as demonstrações contábeis das companhias listadas na B3 em 2019
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Vital, Ivan Viana Araújo; Rocha, Stephanie Kalynka
The audit report is the result of the work of the independent auditor, in which he expresses an opinion on the company's financial statements. That said, the present study had as its general objective: to analyze the audit reports on the financial statements of the companies listed in B3 for the 2019 financial year. The study was classified as a survey of data for exploratory and descriptive purposes (survey) in Audit knowledge area. The object of the study is the independent audit reports on the financial statements of publicly traded companies with shares traded on B3 for the year 2019 issued until March 2020, the total of which reports refer to 403. It was found that the most of the reports with unmodified opinion and with qualified opinion were issued by Big Four firms. On the other hand, opinion abstentions were issued, for the most part, by non-Big Four firms. It is also worth mentioning that 230 of the 403 audited companies are from the Financial, Cyclical Consumption and Industrial Goods sectors. However, only the Communications, Health, Information Technology and Others sectors were the only ones in which there was no modified opinion. Investigations by public authorities, the exclusion of ICMS from the PIS and COFINS calculation base and the uncertainties related to operational continuity motivated a considerable part of the reservations. In addition, judicial recovery and uncertainties related to operational continuity were the most frequent basis for abstaining from opinion.
Aplicação do método TODIM para ordenação de fundos de investimento imobiliário de shoppings em uma carteira de ativos
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Barboza Areia, Rafael
The growing expansion of real estate funds (FIIs) as an investment vehicle is notorious and this has encouraged investors to seek effective methodologies for building solid portfolios. This selection requires the analysis of different criteria and indicators associated with FIIs and there is still no consensus on which are the most important criteria when choosing an asset (Baroni & Bastos, 2018). Therefore, the relative importance between the criteria and the evaluation of investment alternatives often depends on the investor's personal perceptions and preferences. This makes it increasingly necessary to use and develop models to assist, especially small investors, in making decisions regarding the choice of assets for an investment portfolio in FIIs. This work has the purpose of analyzing 21 real estate investment funds of shopping to compose an investment portfolio. First, there was the collection of information from a database on an analysis website, in addition to the search for additional information in the reports issued by the asset managers themselves. In sequence, the decision-making method called TODIM was used, where 13 quantitative criteria were considered and a classification of funds was produced, revealing that the FII with the highest quality would be the XPML11 and the lowest would be the BPML11. Thus, this study offered support to the decision maker in selecting the most advantageous resource for the set of investments, based on numerical criteria.
Apresentação
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Galegale, Napoleão Verardi
Caros Leitores, O lançamento de um novo número de uma revista científica deve ser sempre visto com entusiasmo, por tratar-se de uma uma contribuição à construção de novos conhecimentos, envolvendo diversas pessoas em um trabalho voluntário. Assim, temos o prazer de apresentar este novo número da Revista CAFI – Contabilidade, Atuária, Finanças & Informação, volume 3, número 2 de 2020, com a publicação de nove artigos, sendo seis do Brasil e três da Colômbia.
Aprimoramento dos processos organizacionais em instituição de educação profissional a escola de qualidade
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Giordano, Carlos Vital; Langhi, Celi; Mott Machado , Michel; Salgado de Vasconcelos, Vinícius Miekusz
Continuous improvement in the internal processes of professional education institutions stands out as a relevant subject for academic administration, in the sense of providing the best practices for the operation of the teaching unit. The objective of the investigation is based on analyzing the use of administration principles in school management, especially the quality school. The Paula Souza Center has an indispensable tool, based on indicators, for the evaluation of the internal processes of the units, named Observatório Escolar. The focus of the research, based on the Observatory, is quantitative, including the descriptive, exploratory, and correlational scopes, having as data collection the evaluations indicated for an Etec unit. The instrument, based on multiple perspectives, dimensions, factors and statements, allows the evaluation of school management conduct. The results indicate advances in developed practices and timely differences in the assigned scores, which subsidize or will subsidize decision-making in process improvement.
Atendimento gratuito aos contribuintes do fisco federal: Núcleo de Apoio Contábil e Fiscal de Chapecó-SC
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) Campos, Giovani Correa; Cazella, Carla Fabiana
This article deals with the free assistance provided to taxpayer taxpayers by the Accounting and Tax Support Center (NAF) of Chapecó-SC, which, since the first semester of 2017, has been carrying out an important and fundamental work for the low-income population with the interinstitutional objective of promoting fiscal education to the community. The NAF Unoesc Chapecó has the integration of academics from different stages, professors and masters, with vast fiscal knowledge, assisting academics and bringing them closer to the work environment. For the development of the research, a single case study was used, which helped in the analysis of the public profile and in the services provided in the period of 2019 and 2020. The result shows that 122 cases were attended and the profile of those attended, and that the contribution of NAF with society is extremely important due to the educational development of academics, from student preparation, to serving the public, seeking to improve and disseminate information to the population. The conclusion also demonstrates the representativeness of the project in society, bringing great proportions of collaboration and diffusion of fiscal knowledge through projects prepared by the nucleus in society.
Avaliação do processo de logística reversa pós-vendas no segmento farmacêutico
(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Giordano, Carlos Vital; Balbino Rainha, Gabriella; Gonçalves, Luiz Claudio; Bezerra Ribeiro, Patricia; da Silva Santos, Patricia Maria
This paper presents a study about the application of the Reverse Logistics practice in the business environment with a focus on the aftermarket process. In this sense, the objective was to evaluate the importance of Reverse aftermarket Logistics of medicines, particularly in their return and disposal process, also presenting the reasons for the return, as well as the procedures performed. To illustrate the applicability of the process, a case study was carried out in a pharmaceutical industry located in the city of São Paulo.

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