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Publication O impacto da arrecadação tributária do município de Martins Soares - MG(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Costa Barros, Gabriel Genelhu; Fernandes Camilo, Alex; Franco Barreto , Jocimar; de Souza Oliveira, Mayure CristinaThis study analyzed the impact of tax collection and the influence of tax performance on the socioeconomic development of the municipality of Martins Soares-MG. There is evidence indicating that economic development tends to grow differently and in different locations, and this factor mainly affects the tax base of a local economy, where more developed economies manage to outperform others in terms of collection. In this research, we tried to emphasize the role of ISSQN, IPTU and ITBI within society, these municipal taxes are one of the most important for the City Hall to make investment in the city feasible, so that it can maintain the payroll of servers and retirees in day, covering the cost of public machinery, as well as education, public service and the health system, that is, in a way, the taxes collected, benefits the population.Publication 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Universidade Católica de São Paulo - PUC/SP, 2024) Lage de Faria , Natália; Vasconcelos Colares , Ana CarolinaThe withdrawn risk operation gained prominence given the disclosure of inconsistencies in the representation of this transaction in the statements of Americanas S.A. for the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 Therefore, based on the premises of CVM letter no. 01/2016, this article aimed to analyze the representation of the withdrawn risk in 20 publicly traded companies in 2021 and 2022.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with documentary data collection through the analysis of explanatory notes to verify the disclosure of information on withdrawn risk operations through a checklist based on the aforementioned regulation.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.Publication Sinistralidade no mercado de seguros de automóvel : impactos da pandemia covid-19 na tendência de sinistralidade(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Costa, Renato Eliseu; Yukie, DianaThis paper proposes a study on the impact of the COVID-19 pandemic on the loss ratio in the Brazilian insurance market, using R language tools. The main objective is to identify and analyze emerging trends and patterns of claims frequency during the pandemic period, enhancing the understanding of behavioral changes in this market during crisis situations. The project is also focused on applying these insights to risk management and strategic planning for companies in the sector. This research evaluated that Data Science and Analytics tools are of utmost importance in the insurance industry, considering the size of the information that needs to be processed and the required agility. Furthermore, regarding the proposed topic, it was discovered that loss ratio during the pandemic had a significant increase contrary to expectations, and after the pandemic, it is still having impacts.Publication 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 MiekuszContinuous 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.Publication Reabertura e resiliência durante a COVID-19, a virada da alimentação em Celaya, Guanajuato : um estudo de caso(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Montiel Flores, Julio César; Patiño Saucedo, Alvaro JoséLa discusión entre totalitarismo, dualismo y pluralismo es fundamental en el contexto educativo, especialmente en la formación de los profesionales de la salud. Debido a la interdisciplinariedad de estos conceptos, resulta necesario realizar una revisión narrativa de la literatura con el fin de analizar estudios recientes sobre diversidad genética, fenotípica, evolución, adaptación y educación en salud. En este sentido, el dualismo y el totalitarismo biologicista son enfoques que han influido negativamente en la educación en ciencias de la salud y en la sociedad. En contraste, el pluralismo reconoce la complejidad y la diversidad inherentes a los seres humanos. Este enfoque, además, se presenta como más adecuado para la educación en salud, promoviendo una comprensión más holística y adaptativa del aprendizaje en ciencias de la salud. La diversidad biológica y la pluralidad deben integrarse en la formación de los profesionales de la salud para fomentar la innovación y la adaptabilidad en los estudiantes.Publication Proposta de reestruturação estratégica para indústria têxtil de Nova Odessa por meio do T&D, Valuation e Payback(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Santos , Laysla; Gonçales Filho, ManoelThis research presents propositions for strategic restructuring made possible through technical-professional training, intending to optimize the accounting-financial management of the textile industry that is experiencing asset devaluation. The devaluation occurs due to the lack of trained professionals in the area, especially in payback and other essential financial techniques to maximize profitability and ensure an efficient return on investments. The approach is quantitative, basic and applied in nature, and technical procedure, participatory research with data collection carried out in documents made available by the industry. Results obtained: Preparation of the Income Statement, Operating Cash Flow and Balance Sheet projected for five years; identification of Valuation by Net Operating Profit After Taxes and Discounted Cash Flow, and presentation of the return time on invested capital - payback; assessment of the current and future situation of the textile industry; implementation of internal restructuring measures and development of specialized training to improve knowledge and skills in the accounting-financial area.Publication 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, ElizabethThe 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.Publication Práxis de educação financeira sob a ótica de militares(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Paula Ribeiro , Silvio; de Oliveira Júnior, Silas Anderson; Rizzo, Marçal Rogério; Brandt , Eloi Almiro; Filho, Geraldo LuizThis study aimed to analyze the financial education knowledge of military personnel. To this end, bibliographical, exploratory research and of survey. The data obtained was through the application of questionnaires, military personnel from the city in the interior of the state of Mato Grosso do Sul. The results indicate that the majority do not have good financial education, do not know about investments and do not know how to achieve independence financial. A large part of the sample has loans and financing, and does not have emergency funds. The biggest concerns of respondents refer to maintaining their standard of living after retirement from public service, others do not take any action to change this scenario. Almost half have another source of income because they are dissatisfied with the remuneration for their main service.Publication Desenvolvimento de competências para exercer o empreendedorismo na Contabilidade : um estudo em universidades públicas(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Costa Marques, Luiz FelipeThe objective of this work was to verify the alignment of the Pedagogical Projects of the Accounting Sciences Courses (PPASC) in relation to the development of specific skills to exercise entrepreneurship, especially in public universities. The methodology involves documentary research to analyze the PPASC of 15 universities in relation to the approach to skills related to entrepreneurship, with regard to the graduate profile expected by the institutions. The results demonstrate that there is a low alignment between the skills expected for Accounting graduates who wish to become entrepreneurs and what, in fact, the courses develop in their training. Except for the Ethics and Commitment skills, the mention of other technical skills had little competence on the part of the PPASC. The main contribution of the work is the discussion on the development of skills related to entrepreneurship for Accounting students, considering that entrepreneurship, especially through the opening of an accounting office, is one of the possible paths in terms of career that the student can tread. Another contribution is related to the adaptation to the new National Curricular Guidelines (2024), discussing that there may be some difficulty in adapting to this new proposal on the part of universities.Publication 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, RafaelThe 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.Publication Teste da abordagem de Benjamin Graham para Investidores Defensivos no mercado de ações brasileiro(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) Santos, Antonio; Carazza, LuísGraham believed that investors willing to spend little time valuing assets could be successful if they purchased stocks in companies that met seven criteria that measured the quality of their financial performance and price attractiveness. Although several Brazilian studies demonstrate the effectiveness of Graham's philosophy, to our knowledge, none apply the recommendations in the exact way published by the author. This article, therefore, aims to verify if the strategy destined for Defensive Investors presented by Benjamin Graham in The Intelligent Investor is effective in the Brazilian stock market. To achieve this objective, we constructed portfolios of stocks that met the Graham criteria in April of each year between 2011 and 2020. We then evaluated their performance based on the Fama-French Three-Factor Model at 2, 4, 6, 8, and 10 years of investment. Finally, we used the Ordinary Least Squares (OLS) technique to estimate the Model's coefficients. The results reveal that the portfolios showed an excess return to the market at intervals of eight and ten years of investment. Thus, the strategy proves to be effective for the Brazilian stock market.Publication Certificados digitais : navegando pelas dificuldades enfrentadas pelas empresas contábeis em Benjamin Constant, Amazonas(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) dos Santos de Paula, Maria Eloiza; Almeida Olavo, Antônio Vagner; Guimarães Dos Reis, Luan Kevin; Lopes Cirino, AndréiaThe objective of this study is to analyze the issues related to the provision of digital certification in the municipality of Benjamin Constant, Amazonas. The methodological procedures are exploratory and descriptive in nature, with a qualitative approach. To achieve this, a semi-structured interview script was used as a data collection tool, involving 12 employees from two accounting firms located in the municipality of Benjamin Constant, Amazonas. As a result of the study, seven relevant issues were identified by the participants, namely: the lack of understanding of digital certificate usage by clients, costs, required documentation (legible documents), loss or theft, geographical distance from major urban centers, qualified professionals, and, finally, difficulties in internet access/navigability in the Amazon region. It is concluded that the challenges faced by accounting firms are linked to issues of knowledge, the need to strengthen digital governance, professional qualification, logistics, and the existing technological infrastructure in the Alto Solimões region.Publication Sustentabilidade financeira e atuarial dos regimes próprios de previdência social municipais paraibanos(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2024) de Sousa Silva, Liliane; Santos Júnior, Luiz CarlosThe observation of deficits in most Brazilian social security systems and the high amount disbursed by the Government to finance them, highlights the need to study their solvency. Thus, the objective is to analyze the sustainability of the Social Security Schemes for Municipal Employees (RPPS) in Paraíba, using data from 70 RPPSs and through regression analysis and financial-actuarial indicators. To this end, data were collected on the websites of the Social Security Secretariat and the Brazilian Public Sector Accounting and Tax Information System from 2015 to 2018. Among the results, the following stand out: the actuarial result has an asymmetrical distribution, high dispersion and focus on negative results; the mathematical provision of benefits to be granted, the present value of future benefits and the charges for benefits to be granted have significant effects on the actuarial result; the financial analysis of the municipal RPPS in the state of Paraíba reveals a trend towards actuarial deficits over the years.Publication 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 JoyceAccording 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.Publication Impactos da IFRS 16 nas empresas do agronegócio listadas na B3(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Soares, Fabiano; Pereira Maia, Ralny; Lopes da Silva, Fabiana; Pelucio GreccoThe study seeks to analyze the impacts of the adoption of IFRS 16 by Brazilian agribusiness companies listed on B3, through a comparison test of averages of liquidity, debt and quarterly profitability indicators before and after the adoption of said standard. In January 2019, accounting for leases (leasing) became mandatory in Brazil, in accordance with the provisions contained in IFRS 16, translated by CPC 06 (R2). The standard brought significant changes from the lessee's perspective, including the obligation to register the right to use operating lease contracts. The results showed that there were no significant changes in the indicators of current liquidity, dry liquidity, net debt/PL, ROE and ROA in agribusiness companies. On the other hand, the results showed changes in general liquidity and capital structure indicators, corroborating previous studies for other sectors. This study contributes to a better understanding of the impacts of the adoption of the standard by analysts and stakeholders and suggests how future research can evaluate the understanding and adaptation of these indicators by market analysts.Publication Síndrome de Burnout em discentes de cursos de Ciências Contábeis de uma universidade pública(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) de Almeida, Ricardo Santana; Cantu Moreno, Katyane Aline; Walter, Silvana Anita; da Silva, Sidnei CelerinoThis study aims to analyze the relationship and differences between the subdimensions of the Burnout syndrome (exhaustion, cynicism and personal fulfillment) with sociodemographic variables (gender, age, income and financial problem) and variables of academic experience (campus, period enrolled, in the CBT phase) in students of two undergraduate courses in Accounting. The research was conducted with the academics of the Accounting Sciences course in a multicampus university in the south of the country. Correlation analyses and mean difference test (Kruskal-Wallis mean ranks) were used to verify, respectively, possible relationships and mean differences between Burnout and its subdimensions. As main results, it was found that two variables correlated with Burnout: income and CBT. Investigating this relationship by subdimensions of Burnout, we have that CBT and financial problems are related to the subdimension "exhaustion"; period enrolled with "cynicism"; campuses and enrollment related to "personal fulfillment." When ascertaining the location of the differences, the following stand out: in "exhaustion": gender, financial problems and CBT. "Cynicism": Differences increase as the course progresses and decrease "personal fulfillment," varying by campus. The findings allowed the identification of relationships and differences, in addition to indicating future investigations on factors generating the syndrome in the delimited courses.Publication Impactos da Covid-19 em Programas Stricto Sensu da Área de Negócios: possibilidades para a educação a distância(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) de Oliveira Durso, SamuelThis study aimed to identify the level of satisfaction of students of master's and doctoral programs in the business area with the changes introduced by higher education institutions to enable the continuity of the course in the context of the pandemic caused by Covid-19. To meet the proposed objective, a questionnaire was applied to 101 students enrolled in programs in the business area in the first half of 2020. As main results, it was possible to verify that the study participants showed, on average, a moderate level of satisfaction in regarding the adaptations introduced by educational institutions in the context of Covid-19. Furthermore, it was possible to identify that some personal characteristics (gender, marital status, age, and the number of children) and previous contact with long-term distance education courses were statistically significant to explain the differences in the motivational levels presented by the sample. It was also possible to find that the more satisfied with the changes the student was, the greater was his propensity to indicate a graduate course 100% in distance education modality to a friend. Among the main discontents in relation to the adaptations used by the institutions, was the perception of low development of the skills necessary for future work as a teacher, the perception of low interaction between students during emergency remote teaching and the difficulties to deepen knowledge in this modality of learning. The survey results allow us to reflect on the impacts of Covid-19 and the introduction of distance education in the graduate programs in Brazil.Publication 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, YoucefPredicting 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.Publication Impactos da Covid-19 sobre os indicadores econômicos e financeiros das empresas de consumo cíclico listadas na B3(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Massoquetto, Karolain; de Souza, Lorran Paganini; Slongo Garcia, Bruno Eduardo; dos Santos, Débora CristineThis study aims to analyze the impact (or not) of the covid-19 pandemic on the financial indicators of cyclical consumer companies listed on Bolsa Balcão Brasil (B3). To achieve the proposed objective, a quantitative survey was carried out with data provided by cyclical service companies in (B3). The sample consisted of 29 companies and the quarterly psychological indicators of dry, immediate and current liquidity, gross revenue and debt, while the periodic indicators were profitability and return on assets (ROA). The public data were analyzed using Wilcoxon's non-parametric hypothesis test. The findings showed that the financial indicators of dry, current and immediate currency, profitability and ROA did not show demonstrated oscillations, an explanation for this inheritance in transmission and consumption strategies, as well as in the flexibility of loans and financing possible through public authorities. In contrast, other indicators such as gross revenue and debt showed fluctuations in one quarter, respectively, second and fourth. It is possible to explain the difference in the average of the gross income in the second quarter due to the closing of the businesses and restriction as diet activities. The indebtedness that showed the difference in the averages in the fourth quarter can be explained by the need to continue activities, since business was limited by the restrictions of the pandemic. As a result, companies received loans and financing to maintain their activities.Publication As mudanças nas rotinas de trabalho decorrentes do Covid-19 em escritórios de contabilidade na cidade de Floriano/PI(Pontifícia Universidade Católica de São Paulo - PUC/SP, 2023) Santos, Maria Odete Rodrigues; Mota, Joaes Dos Santos OliveiraRegarding the Peace Process held today and considerations Violence from psychoanalysis, it is possible to make some epistemological and methodological considerations related to establishing that the approach of Human Violence from a psychoanalytic perspective requires starting from the concept of aggressiveness, understood less as a primary form of appropriation than a compulsive moving to the deadly act.