http://repositorio.jesuita.org.br/handle/UNISINOS/1661 PPG Ciências Contábeis Fri, 10 Apr 2026 14:00:11 GMT 2026-04-10T14:00:11Z http://repositorio.jesuita.org.br/handle/UNISINOS/13427 Os ciclos orçamentários políticos brasileiros desde o Plano Real: uma análise de eventuais abusos do poder de tributar na União Pereira, Nicolas Michellon The doctrine of budget political cycles argues that, in periods close to elections, political agents adopt behaviors aimed at their electoral interests, increasing the volume of apparent investments and avoiding adopting measures that may increase taxation. Although the bibliography notes the increase of investments in these periods and the tendency not to adopt measures that would increase taxation, the Brazilian literature is scarce regarding the possible use of the power to tax, to reduce the volume of tax revenues. These periods are called budget electoral cycles or political budget cycles and they are periods in which the political agents, aiming for better performances in elections, can avail themselves of opportunistic behaviors, using the power to tax for electoral benefits. Thus, from a bibliographical review and a statistical analysis, all the revenues of the Union were analyzed month by month since the implementation of the real plan, focusing on the effects of elections in the amount collected. Also, the data related to GDP (Gross Domestic Product), in particular the variation of growth during electoral and non-electoral periods were analyzed. With the results obtained, it was possible to analyze the occurrence of these reliefs and the possible predisposition of political agents in adopting an opportunistic posture with political budget cycles. Also, the profile of the Brazilian electorate and its recent changes in behavior were analyzed, with the intention of identifying a correlation between opportunistic political behaviors and the budgetary political cycles according to the profile of the electorate. The results indicate that, statistically, there are no political budget cycles with opportunistic conduct. However, the data suggest that since 2014, a period coinciding with the change in the profile of the Brazilian voter, the collections in pre-election periods appear to have greater distortions, with increasing trends in the occurrence of opportunistic measures, may be observed a greater decrease in the collection of the last elections. Tue, 29 Oct 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13427 2024-10-29T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13354 Características da pesquisa em determinantes de custos: um estudo baseado em redes bibliométricas Mareth, Valéria The objective of this study was to analisys the interrelationships between the main themes in cost determinants. The methodological path sought to explore scientific articles published in the Scopus database, covering the period from 2000 to 2024, which were subsequently analyzed using computational language (Phyton and Gephi), data mining, descriptive statistics and complex networks. Descriptive data analysis, using statistical methods, organized, summarized and described important aspects of the observed characteristics. This analysis made it possible to evaluate the evolution of research over the years and the number of studies per country of publication. The results revealed a significant growth in the production of scientific articles on cost determinants in the first two decades of the 21st century, mainly from 2019 onwards, peaking in 2022. This growth indicates an increase in interest and investment in research on cost determinants , reflecting its growing relevance in the scientific community. Analyzing the evolution of research by country, the United Kingdom leads with 26% of publications, followed by the United States with 22% and Brazil with 14%, highlighting broad international collaboration and the need to include countries with less representation to promote research globally balanced. The construction and analysis of bibliometric networks made it possible to monitor the evolution of research on the topic, identify main results and trends, in addition to highlighting the most relevant authors and keywords. The high density of connections and cohesive clusters suggested intense interdisciplinary collaboration. Keyword network analysis identified core terms such as "Cost drivers" and "Strategic cost management", which play crucial roles in connecting different topics related to cost drivers and strategic management. The research covered areas such as aviation, healthcare and management in various industries, demonstrating the interdisciplinary interest and universal relevance of effective cost management for optimizing resources and improving efficiency in different sectors. It is hoped that this study has contributed with relevant information on the adoption of knowledge on cost determinants in the academic area, offering a solid basis for future investigations and practical applications. Tue, 30 Jul 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13354 2024-07-30T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13351 Republicação das demonstrações contábeis de companhias brasileiras: estudo do impacto no preço das ações Barcellos, Limeidior Oreste Financial statements play a fundamental role in the functioning of the capital market, which is why reports with incomplete or even inaccurate information directly affect the decision-making process of users, especially those external to the entity. From this context, the main objective of this research was to analyze whether there is an impact on share prices, as a result of the republication of the mandatory financial statements of publicly traded Brazilian companies listed on B3, in the period from 2011 to 2023. The study included data from 2,113 republications of the financial statements (DFP and ITR) of 321 companies that were classified into 9 groups based on the reason presented. For data analysis, the time series method was used, with application of three predictive test models for each action: auto-ARIMA, GARCH (1.1) and GARCH (2.2). The model that showed the smallest difference to the predicted value was auto-ARIMA, making more accurate predictions, and this was the model selected for the study. As for centrality, most medians were close to zero, suggesting that, in general, predictions did not vary much in relation to actual values. In all groups, the presence of outliers, that is, atypical values, was observed, but the majority of data remained around zero. The results obtained, considering the total sample and the groups, did not show significant accumulated abnormal returns, indicating that the republication does not impact the share price. Other results achieved were that the longitudinal analysis of republications showed an increasing trend and regarding the reasons given for republication, the one that presented the highest volume was the group of errors that did not impact the result with 29% of the data. Spontaneous republications accounted for 95%, and 5% as required by the regulatory body. The results detected are different from the results presented by research in other countries, the distinctions between the reasons that led companies to republish their statements in Brazil and in other countries is the main hypothesis to justify this divergence. Thu, 25 Jul 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13351 2024-07-25T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13346 Analytical Network Process para avaliação de projetos: um estudo de caso com aplicação da projeção de indicadores contábeis e Value Stream Mapping Silveira, Antônio Marcos The competitiveness of the Brazilian industry in the international market has been decreasing over the decade from 2012 to 2022. Due to the challenges faced in this scenario, entrepreneurs in the Brazilian metalworking industry have been looking for investment alternatives in order to improve their products and production processes. However, such plans compete for limited business resources, whose investments are traditionally analyzed by the methods of analysis of Net Present Value (NPV), Internal Rate of Return (IRR) and Discounted Payback (PBD), which do not contemplate a more objective look at the impacts of investments on organizational economic and financial results. The present study aimed at evaluating whether the prioritization of process improvement projects is changed by adopting as a fundamental criterion the impact of these projects on organizational economic and financial results. By means of applied research, with a quantitative approach, open unstructured interviews were conducted with the management and project team of a metalworking industry located in the northwest region of the state of Rio Grande do Sul, evaluating the data of its projects and its financial results. It was found that there was a change in the prioritization of the company's process improvement projects when adopting the proposed ANP model compared to the traditionally adopted investment analysis models. While Project D was chosen when considered the highest NPV (R$ 40,632) and Project B from the perspective of the highest IRR (22.71%) and the lowest Discounted Payback (2.38), Project D obtained the highest rate of prioritization of choice in the proposed ANP model (0.33), even though having had a negative NPV (R$ -321,387), lower IRR (1.26%), higher Discounted Payback (3.98) and negative ROI (-13.15%). It was evidenced that the NPV and IRR are incapable of providing a holistic view of the effectiveness of organizational investment activities, and may possibly mislead managers, while the ANP model was presented as potentially effective for achieving greater assertiveness in the alignment between the company's economic and financial objectives and decision-making for prioritizing investment projects for process improvement. Wed, 19 Jun 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13346 2024-06-19T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13120 Reflexos da obrigatoriedade da auditoria interna em empresas de capital aberto listadas no novo mercado da B3 Mussoi, Priscila This study investigated the consequences of mandatory internal auditing in publicly traded companies listed on B3's Novo Mercado. The research approach was qualitative, in which semi-structured interviews were carried out with 14 professionals responsible for or involved with the internal audit process. Subsequently, the data was processed using Bardin's content analysis. The results showed that, while many companies already had internal audit departments, others were driven to create or adjust their structures due to regulatory requirements. There was a preference for departments with their own teams, but with the need for external expertise in some specific demands, such as information technology and cybersecurity. Furthermore, the requirement for effective investment in the activity was perceived, including supervision by regulatory bodies to distinguish companies that add value from those that merely comply with standards. These findings offer insights into the consequences of mandatory internal auditing in the Novo Mercado, highlighting the importance of considering both regulatory aspects and organizational complexities to guide future practices and research in this area. Mon, 15 Apr 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13120 2024-04-15T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13119 Identificação de rupturas de estoque no varejo alimentar através de técnicas de soft computing Verzeletti, Michel Out-of-stock (OOS) leads to significant losses for retailers, and despite decades of study, out-of-stock rates have not decreased considerably. The first step to improve this indicator is accurate measurement and detection of OOS. Therefore, the aim of this study is to determine the effectiveness of a method for identifying OOS in the grocery retail sector based solely on transactional data. The research focus was exclusively on identifying cases of total OOS caused by the actual absence of the product at the point of sale, i.e., when the lack of sales in a certain period was solely caused by stock unavailability. The developed algorithm used fuzzy logic techniques to determine the occurrence of OOS based on probabilities derived from zero sales occurrence and its possible sequence, accumulated sales, and balance from the last entry. This algorithm was applied to 2,022 selected items over a 12-month period and achieved a correct identification rate of 70.2% with only 16.4% false alarms. Although some previous studies have achieved superior results, their approaches were restricted to a very small number of items. Furthermore, the application of the model proved promising, identifying OOS on average only 4 days after their occurrence, which may result in an estimated 1.3% increase in the company's total revenue. Thu, 25 Apr 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13119 2024-04-25T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13118 Fatores determinantes da estrutura de capital das empresas brasileiras da nova economia Vieira, Maurício Corrêa The capital structure of companies ranks among the most debated and studied topics in academic literature. Financing decisions of business operations and the factors influencing them have been the subject of extensive analysis, driven by the wide range of available theories and the considerable interest the subject arouses among researchers and professionals in the field. The research aimed to identify the determining factors of the capital structure of Brazilian companies in the new economy listed on the stock exchange. Additionally, a comparison was made with companies in the traditional economy, seeking to identify the convergences and divergences between these two groups. After adjustments, the final sample consisted of 393 companies listed on the stock exchange, covering the period from 2013 to 2022. Of these companies, 28 were classified as belonging to the new economy group, while 365 were classified as companies in the traditional economy. The results showed that the risk variable is crucial in the capital structure of new economy companies listed on the stock exchange. It was concluded that these companies differ significantly from companies in the traditional economy regarding the determinants of capital structure. Such disparity was expected, indicating that the factors influencing capital structure are distinct between these two groups. Mon, 08 Apr 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13118 2024-04-08T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13116 Os efeitos do board interlocking sobre os honorários de auditoria nas empresas listadas na B3 Fernandes, Leo Joviani Flores Previous studies point to centrality as one of the most important tools in the research field regarding the phenomenon of board interlocking – the connection of companies through their directors. Faced with this scenario, it becomes crucial to analyze the impact of this formation on business dynamics, with a special focus on the relationship between board interlocking and audit fees in publicly traded companies listed on the Brazilian stock exchange [B3]. Although research on this topic is widely disseminated in the literature, there has been a noticeable absence of specific studies linking these two points in the Brazilian context. Thus, the objective of this study is to contribute to the literature by filling this gap. To address the research objective, data from all listed companies [B3] from 2010 to 2022 that disclosed information were collected. A descriptive statistical study of the variables was conducted, including the transformation of the variable of interest (Audit Fee) through the logarithmic function. Subsequently, a Generalized Linear Model (GLM) was applied. The Akaike Information Criterion (AIC) was chosen for model selection and to test the research hypotheses. Variables were individually tested to arrive at an independent value for each and subsequently tested within the model. A single equation was created that encompassed all study variables. The findings indicate that the more centralized the connection between directors, the companies tend to pay lower fees to audit firms. These results change when companies have a well-established audit committee supporting the board of directors. It is expected that the results, derived from the examination of a relationship not yet explored in the Brazilian national scenario, will contribute to the academic field and national literature, adding theoretical knowledge about board interlocking theories and audit fees. Thu, 25 Apr 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13116 2024-04-25T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13114 Remuneração dos executivos : o impacto da abertura de capital de empresas na B3 Monllor, Fernando Rafael Dourado The opening of capital of companies are carried out through a process called initial public offering (IPO), with the main objective of obtaining money for these companies by selling their shares on a stock exchange. This dissertation aims to verify whether there is an average increase in executives remuneration in the two years prior to the IPO in comparison to the two years following the IPO, which may mean the existence of particular reasons for executives to make this decision, as per defended by the agency theory. A sample of 63 companies that went public on B3 between 2010 and 2020 was selected. The way used to achieve this objective was to analyze the reference forms issued by these companies, using the Mann-Whitney and anova tests, which helped to find significant differences in means. The results obtained indicate a 183.66% increase in executive remuneration in the two years following the IPO over the amounts received in the two years prior to this operation. Increases between these periods also occur taking into account the inflation of the period, different sectors of activity, number of executives, year of opening and shareholding concentration in the largest and three largest share owners. This variation is higher than that observed in the companies revenues and expenses in the period, however it is lower than that observed in the net profit and total assets accounts. Fri, 08 Mar 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13114 2024-03-08T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13113 Responsabilidade do auditor independente na detecção de fraudes em empresas auditadas: um estudo no contexto da NBC TA 240 Vaz, Fernanda Vidor This study investigated which aspects of auditing procedures can make it difficult to detect errors and fraud in financial statements. Independent auditing plays an important role in this context, given its responsibility for verifying the accuracy of financial statements and delivering reliability to investors. In this sense, the Federal Accounting Council's normative NBC TA 240 emerges, which supports the auditor's responsibility in relation to fraud, in the context of auditing financial statements, referring to the entity's governance and management as a relevant part of this responsibility. In order to answer this study's research question, interviews were conducted with independent auditors using a semi-structured script with open questions, and the answers were analyzed using Bardin's content analysis. The research findings reveal that the internal control of the audited company and the behavioral aspect of both the independent auditors and the entity are the main difficulties that impact the auditing process, preventing the detection of fraud in the financial statements. The study contributed to academia by including research on the subject, revealing opportunities for improvement in Brazilian independent auditing regulations in relation to internal control, since there is no formal requirement for the independent auditor to assess internal controls, issuing a separate report attesting to the effectiveness of these controls and the procedures carried out to issue financial reports. Finally, this study also contributes to clarifying the role of the independent auditor, strengthening the credibility of auditing in society. Thu, 18 Apr 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13113 2024-04-18T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13112 Internalização e externalização de serviços públicos no Rio Grande do Sul: estudo da reversão de contratos Silva, Daiane Fraga da Although outsourcing to private provision of public services is common, reversions of these services to public provision are also common. As an empirical source, secondary data was analyzed to explore the hiring dynamics of Municipal Governments, in the municipalities of Rio Grande do Sul. Public data available on the Transparency Portal platforms of the municipalities, the State of Rio Grande do Sul and the Court of Auditors of the State of Rio Grande do Sul were used. In particular, since 2017 the Court has been collecting information regarding municipal and public tenders. their administrative contracts. This provides a solid and broad database in the sample (all municipalities) and temporal (period from 2017 to 2022) dimensions. To then identify which factors are related to the reversal of these externalized contracts in the municipalities of the state of Rio Grande do Sul. Given this, the diagnostic analysis was based on the development of econometric models, with the dependent variable of contract reversal. In its independent variables, in the characteristics of the contracts described by the management and financial variable. Finally, the control variable, with the characteristics of the municipalities specified by population and mesoregion. The research took place in almost 100 municipalities, in a total of 40,670 public service provision contracts, in the analysis of the econometric model, for this research, what was most promising was the robustness model with all its tests, for the interpretation we applied the significance relationships and coefficients, to then know what the implications would be for public service, in each variable. The study shows that there is a low tendency for contract reversal, some of the factors that can lead to this would be the value of the contract, the lower it is, the easier it is to reverse, as well as time, the less time the company has to contract with the municipality, the probability of service reversal is greater. Mon, 11 Dec 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13112 2023-12-11T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13111 Fatores determinantes do nível de disclosure de informações representativas de sustentabilidade das cooperativas agropecuárias Justen, Cenaide Francieli The main objective of this dissertation was to identify the determinants of the level os sustainability information disclosure by agricultural cooperatives. The central assumption or Legitimacy Theory suggests that the legitimization process of cooperative management is intrinsically linked to fulfilling the social contract, which is jeopardized by the existence of information asymmetry. One way to mitigate this problem and reaffirm the legitimacy of cooperative management is through the disclosure of representative sustainability information. In this context, to identify the determinantes of the disclosure level, a set of hypotheses was formulated and subjected to the statistical technique of multiple linear regression. The results of the statistical model indicate that factors such as indebtedness have a positive relationship with the level of sustainability disclosure, with a statistical significance of 1%. Similarly, the variables total cash flow and net equity showed a positive relationship with the disclosure level, with statistical significances of 5% and 10%, respectively. Moreover, the indicators representative of the sustainability practices of the cooperatives in the sample demonstrated different levels of disclosure. Managers, seeking to legitimize their actions, tend to disclosure more environmental information (68%), followed by economic (52%), social (46%), and cultural (37%), which reinforcer the social contract between the cooperatives and their stakeholders. Thu, 25 Apr 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13111 2024-04-25T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13110 Impactos do framework de Basileia na intermediação financeira do setor bancário brasileiro, no período de 2011 a 2020 Bandeira, Carlos Eduardo This study seeks to analyze the impact of factors representing prudential regulatory changes in the banking sector on the cost of capital and the price of credit granted. Banks' main activity is financial intermediation, which consists of taking and transforming risks; therefore, prudential regulation was instituted as an insurance against economic crises originating from the financial system, limiting risks’ leverage and establishing a minimum level of capital to be maintained to cover losses: the capital ratio. By limiting banks' ability to expand, prudential regulation has the potential to affect the prices of credit and funding products, or even restrict access to credit. This fact can produce impacts on the economy, restricting investment opportunities. Studies have proposed to analyze these impacts, with disagreements in the conclusions. Thus, this study analyzed the possible impacts resulting from the Basel III regulatory changes in Brazil. Although it did not find evidence of impact on the cost of capital, it identified its relationship with the Selic rate and in the future rates. By the assets side, the study identified that the credit rate has a significant and positive relationship with the capital ratio, the cost of capital and the spread level for each period. Mon, 18 Jul 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13110 2022-07-18T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13109 Poder de mercado e rentabilidade das empresas brasileiras listadas em bolsa Fonseca, Andrew Machado This monograph investigates the market power and profitability of companies involved in the Brazilian stock exchange, Brasil, Bolsa e Balcão - B3 for a time frame between the periods of 2016 and 2022. To understand these characteristics, the present study sought to demonstrate the concepts of Lerner and Markup index through an economic perspective. Through an analysis using the Almost Ideal Demand – AIDS assessment method, it was possible to estimate companies' pseudo prices and compensated price specifications. Looking specifically at the financial sector. The results demonstrated that the relationship between financial sectors is highly technical and price specifications can vary and be complex depending on the context. This may result in lower price elasticity, as these companies may be able to dictate prices without suffering a significant loss of market share. The analysis also highlighted practical and theoretical implications regarding the consequences of market monopolies. This dissertation contributes to the existing literature and concludes that the initial market logic and profitability for companies in periods of expansion of economic activity, in highly concentrated sectors can experience an increase in their market shares as the developed conditions allow them to grow faster than its smaller competitors. This can lead to greater market concentration during boom times. It is hoped that this study will promote a greater and deeper understanding of the research problem and inspire future research in the area. Wed, 24 Apr 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13109 2024-04-24T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13107 Norteadores da taxa de remuneração regulatória no setor de saneamento Lautert, Andréia Faleiro In the country, much still needs to be invested in sanitation, and its investors need to know its risks in addition to estimating returns to contribute resources to the market. The cost of capital is the economic cost that the business has to attract new capital and retain existing capital. Measuring capital remuneration is a relevant point, as it will attract capital and maintain the sustainability of the business. Sanitation is a regulated market and in discretionary regulations, regulatory agencies have the function of approving service tariffs as well as the rate of return on invested capital. The WACC is the most used method among regulators to remunerate capital and there are a variety of ways to calculate it, which highlights the importance of the study, which is to investigate the aspects that guide the regulatory remuneration rate in sanitation. In this way, the technical notes issued by regulatory agencies were analyzed with the purpose of investigating the premises used by the agencies to determine the WACC. The technical notes of the main regional agencies were analyzed and it was found that they all use CAPM to calculate their cost of equity capital, with the majority focusing on American market indices, as they are considered more stable, but with different periodicity, which will present differentiated results. For the cost of third-party capital and capital structure, the agencies have been arbitrating methods for its calculation. Finally, based on the methodologies analyzed, a WACC calculation model is suggested to be sent to ANA when opening a public consultation process on the regulatory remuneration rate. Fri, 19 Jan 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13107 2024-01-19T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/13094 A divulgação das práticas ESG no varejo da moda brasileira à luz da teoria do stakeholders: um olhar para diversidade, equidade e inclusão racial Moreira, Vinícius Conceição This study deals with the social pillar of ESG. Specifically with regard to the disclosure of Brazilian fashion retail companies, designated on B3's Novo Mercado, about ESG practices related to diversity, equity and inclusion of black people. The methodology used was qualitative research of the content analysis type and, for the purposes of constructing the study, the body of analysis was constituted by the set of Sustainability Reports, corresponding to the year 2022, released by the companies in the year 2023. The Theory of the Stakeholder, as formulated by Freeman (1984), was the theoretical support of the discussion. The general objective was to understand how the disclosure of ESG practices related to diversity, equity and inclusion of black people dialogues with the information needs of these companies' stakeholders. The study pointed out that the disclosures of verified companies are in line with the information needs of their stakeholders with the primary purpose of mitigating the risk of trust. Only Renner and Arezzo disclosed the existence of indicators and targets for reducing the underrepresentation of black people and, in these companies, achieving the targets of these indicators is related to obtaining variable remuneration for executives. The research also showed that no company announced actions to include black people in senior leadership positions. There are also no black people in senior leadership positions, such as Senior Management positions and upwards. Mon, 11 Mar 2024 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/13094 2024-03-11T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12985 Indicadores de desempenho e determinantes de custos: um estudo em um centro de distribuição atacadista Werner, Letícia Darsie Organizations have faced several challenges caused by globalization and heightened by the advent of the Covid-19 pandemic. The e-commerce has grown in recent years and, although many companies have already adapted to sales on digital platforms, others have had to adapt to this new reality. As a result, customer demands have also increased and to attend them, warehouses can facilitate and optimize the flow of goods. Due to changes in consumer habits, the complexity of warehouse operations has increased, making the planning of their activities even more relevant for organizations to achieve a competitive advantage. To minimize the problems inherent to warehouses in general, tools such as performance evaluation can be used combined with understanding the causes that lead to the occurrence of costs. Therefore, this study aims to analyze the relationship between performance indicators and cost drivers of a wholesale warehouse. An applied, qualitative, descriptive research and a case study were carried out in a small traditional wholesale company, located in the state of Rio Grande do Sul, Brazil. Information was collected through a multi-method approach, which included conducting focus groups, participant observations, literature review, interviews with the company manager and documentary research. Thus, the four main operations of the warehouse, namely receiving, storage, picking and shipping, were mapped to enable the understanding of the functioning of the organization as a whole and identify problems in the performance of the activities involved in each operation. A list of 82 performance indicators categorized into five dimensions was drawn up from the literature and, of these, 65 indicators were considered applicable to the warehouse in study. The analysis of the warehouse’s cost drivers showed that the scale, institutional factors, suppliers diversity, scope, technology and verticalization involve strategic choices that have positive impacts on warehouse’s costs. The executional cost drivers highlighted the warehouse’s ability to execute its operations efficiently and it was possible to observe that the design has an influence on other factors, such as time and capacity utilization. By identifying the factors that determine warehouse’s costs, it is possible to analyze their effects on organizational performance using performance indicators, not only about costs, but also productivity, quality, time and flexibility. Thus, performance evaluation can provide insights into the impacts of cost drivers on the efficiency of the warehouse’s operations and contribute to decision-making to be directed towards the efficiency of its processes and costs reduction. Wed, 20 Dec 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12985 2023-12-20T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12901 A influência do benefício fiscal da dívida sobre a estrutura de capital das companhias brasileiras após o RTD Ramos, Miguel Nunes The way companies structure themselves financially has been the subject of theoretical and empirical debates that have not been resolved even after more than six decades. In particular, the tax deductibility of debt interest for profit taxation is considered a determinant in corporate financial policies, as it represents a benefit in raising funds from third parties. In the Brazilian context, the adoption of International Financial Reporting Standards (IFRS) led to the implementation of the Definitive Tax Regime (RTD), which aligned the Income Tax and Social Contribution on Net Income legislation with the international accounting standards. These changes directly impacted the accounting-tax treatment of corporate income taxes, with findings suggesting a reduction in the effective tax rate (ETR) – proxy for tax benefit – after enactment of the law. The lack of evidence regarding the effects of these changes on the capital structure of Brazilian companies sheds light on questions about their implications. To investigate the influence of the fiscal benefit of debt after the RTD, the study analyzed 156 non-financial publicly traded firms from 2010 to 2021 using panel data. The results show a negative relationship between the fiscal benefit of debt and indebtedness, and this association was impacted by the tax law. The hypothesis that the introduction of Law No. 12,973/2014 affected the effect of earnings management on the capital structure could not be rejected, suggesting that the fiscal adjustments increased the level of book-tax conformity. Additionally, it is found that the RTD also impacted the degree of financial leverage of companies, reducing their amounts of onerous debts. Thus, the research answers the research question by confirming that the fiscal incentive of debt influences the financing decisions of Brazilian publicly traded companies after the RTD. In this way, the present study elucidates the ramifications of the legal framework not only in the light of accounting and fiscal aspects but also through the prism of financing decisions of publicly traded companies in Brazil. Tue, 29 Aug 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12901 2023-08-29T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12871 Teletrabalho: análise e proposição de indicadores para mensuração dos resultados em uma instituição pública do RS Testa, Thiago This dissertation is about a study involving the applicability of Teleworking in the Attorney General's Office of the State of Rio Grande do Sul – Brazil – based on its experimentation during the Covid-19 pandemic (March/2020 - June/2023). Concepts of Administrative Law, Governance and Public Management were brought up as a preamble to substantiate this urgency with features of modernization of the public service and the potential benefits that can result from Teleworking. We sought to collect data on the indicators capable of measuring the productivity of employees working remotely and the characteristics focused on this process, as well as the respective impact regarding the possibility of improving performance evaluations. The methodology applied consists of the Bardin content analysis method, of a qualitative nature, using in-depth interviews and the respective documentary analysis as instruments for collecting evidence. The objective was, moreover, to analyze and propose metrics to measure the results of Teleworking, also investigating the economy and autonomy provided by the tool in question, as well as whether there are conditions that justify better results both quantitatively and qualitatively. It was found that Teleworking has been practiced by around 80% of employees at the time of this research, in addition to being part of a process started in March 2020, which maintained the historical results of performance in the institution analyzed, with advances in certain points. Mon, 25 Sep 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12871 2023-09-25T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12732 O papel da concorrência no controle de atividades terceirizadas no setor público Couto, Taiane Ebert do In line with the discussions on the outsourcing of services in the public sphere, this study aimed to determine the relationships between the control of outsourced activities in the public sector and competition between suppliers. The study is characterized as an exploratory/descriptive research, with a quantitative approach, having as the unit of analysis the bodies that make up the government at the state level in the State of Rio Grande do Sul. on the TCE/RS website, from 2019 to 2022. In terms of results, it was found that there are different types of bidding and types of services present in the analyzed contracts. With regard to the bidding modality, no evidence was found that they affect the control of outsourced activities. Regarding the type of service, it was observed that the less complex “soft” type is predominant compared to the more complex “hard” type. In addition, it was observed that the type of service influences the average number of competitors. The “soft” type, on average, is 20% higher than the “hard” type. Based on a Robust Linear Regression (RLM) model, the results confirmed a significant and positive relationship between the variables. Thus, hypothesis H1 (contract control is greater when bidding is more competitive), is confirmed. In practical terms, it is believed that the results discussed can help public management, in particular, showing that the dynamics of control of activities it is regulated by market action (competition) and can be an important constraint in optimizing the costs of controlling activities. Thu, 27 Jul 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12732 2023-07-27T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12731 Propósitos que legitimam as ações filantrópias de famílias controladoras de grandes empresas do sul do Brasil em tempo de pandemia Rossetto, Rodrigo Machado The social involvement of families, with the donation of part of their wealth in social projects through foundations created and managed by the owners of large family businesses, was an important vector for mitigating the problems caused by the global pandemic of COVID-19. Society creates expectations that companies and families are good citizens, which includes active participation in acts or programs to promote social well-being, especially during the global pandemic. The social engagement of families brings benefits to both beneficiaries and donors, responds to the needs of families to legitimize themselves in society and supports intergenerational sustainability in the companies they control. The objective of this research was to describe the purposes, pointed out by those involved in the management of foundations, which would legitimize families, from the south of Brazil, controlling large companies, in the development of their philanthropic actions, in the context of the global pandemic. In this study, a descriptive methodology was used, with 16 individual interviews with philanthropists, advisors and managers and the content analysis of 10 social activity reports released between 2020 and 2021. Reports from family foundations in southern Brazil, analyzed with based on the technique of content analysis. The legitimizing purposes found in the study are (1) willingness to reciprocate and a feeling of gratitude and (2) willingness to minimize the problems caused by the pandemic. Families mainly use communication as a form of social legitimacy. Mon, 17 Apr 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12731 2023-04-17T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12729 Análise dos determinantes de custos dos concorrentes: um estudo de caso em empresas de ensino superior Barreto, Patricia Menna In competitive markets, strategic cost management through cost drivers and competitor cost analysis enables managers to make quick decisions regarding the company's internal and external environments. This study aims to identify the cost drivers of competitors of Brazilian higher education companies through public information. The research was developed as a case study on two companies listed on the Brasil, Bolsa, Balcão (B3) stock exchange during the period from 2017 to 2021: Ânima Educação and Ser Educacional. The roadmap prepared by Costa and Rocha (2014) was used, which contemplates 19 cost drivers and the elements that characterize them. In addition, interviews were conducted with specialists to identify specific elements of the sector. The categorical content analysis technique was used to treat the data after collecting the available information. The structural cost determinants identified were: management models, scale, scope, technology, location, and institutional factors. As for the execution cost drivers, quality and value chain relations were located. Wed, 02 Aug 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12729 2023-08-02T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12728 A trajetória das discentes-mães nos cursos de pós-graduação em ciências contábeis: desempenho, permanência, percepção e desafios Jaques, Daniele Lima do Nascimento This qualitative research investigated the perceptions, challenges, and trajectories of student-mothers during the pursuit of Graduate Programs in Accounting Sciences in Brazil. An interpretative and analytical approach was employed to comprehend the maternal experience in the academic accounting context. Participants were selected through snowball sampling technique, and the study included sixteen student-mothers enrolled in master's or doctoral programs at Brazilian universities. Data were collected through an online questionnaire and written testimonies. Content Analysis was used to analyze the data, revealing that motherhood can negatively impact the academic progression of student-mothers, leading to an overload of daily responsibilities in balancing childcare and academic demands. The study identified a lack of specific policies and guidelines to address the needs of student-mothers, highlighting the necessity to improve existing policies to ensure equitable opportunities. The findings underscored the importance of fostering an inclusive and responsive academic environment for student-mothers in graduate programs in Accounting Sciences. Tue, 27 Jun 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12728 2023-06-27T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12621 Medição de desempenho estratégico em uma empresa de manufatura da indústria moveleira: proposta e validação Ermantraut, Caroline Adriana The furniture industry in Brazil plays an outstanding role, both in the wood production chain and in supplying a network of retailers, in addition to generating thousands of jobs. Emphasizing the importance that companies in the field have control over their results, performance measurement and application of strategies. The use of multicriteria decision support methods can contribute to risk reduction, uncertainty management and faster decision making. The objective of this work was to present a case study, applied to a company in the furniture sector, located in the south of Brazil, in which a proposal for a performance measurement system was developed, aligned with strategic planning. Empirical data were collected using a focus group technique, formed by 10 company managers, responsible for different areas of the factory. This group identified the strategic objectives and, supported by the Analytic Hierarchy Process - AHP method, distributed relative importance between these criteria, arriving at performance priorities. Indicators capable of measuring performance were also identified, used for the second half of 2022 assessment of the company in the case study. In semi-structured interviews with managers, topics related to current performance were addressed and alternatives for improvement were identified. Through a questionnaire, the performance of each of the indicators and consequently of each strategic objective was evaluated. In this step, performance gaps were calculated. The performance achieved in the period was compared with the preference order of the managers. As a result of this research, a systematization approach for performance measurement, considering the objectives aligned with the strategic planning and support for decision making through the order of prioritization. Wed, 17 May 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12621 2023-05-17T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12572 Avaliação dos critérios de investimentos de startups na fase de atração de capital Muniz, Jéssica Lohana Martins As a result of the profound changes introduced by the new economy, environments and dispositions emerged that began to lead the process of economic and social development. The Science and Technology Parks are examples of this transformation, bringing together technology-based companies with very high growth potential, the Startups. Emerging at an ever-increasing pace, these companies face challenges of varying degrees. However, the main problem that the founders of young companies must solve is the issue of funding, their source of funds. Attracting capital from potential investors, venture capitalists, is vital for the survival of these companies. In this scenario, some companies are more successful than others, suggesting that certain factors manage to gain investor confidence and capital. Therefore, the main objective of this study is to identify which startup investment criteria and techniques are used in the capital attraction phase. In this sense, the research sample was the startups in the operation of 3 Scientific and Technological Parks in the state of Rio Grande do Sul. From the data analysis, through a questionnaire with 111 startups, it was possible to characterize in 5 topics the criteria and techniques used by startups, when requesting capital from venture investors, corresponding to a “successful” result in the rounds of investments: management skills, team, and management, strategic, financial and market and product. The findings related to the priorities and investment purposes of startups show that the resources apply mainly to working capital and new technologies. Tue, 25 Apr 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12572 2023-04-25T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12569 Integração entre o planejamento e controle da produção e os determinantes de custos: um framework para indústrias gráficas Gonçalves, Bibiana Fraga The current economic scenario, coupled with the market competitiveness factor and increasingly higher levels of demand, has directly impacted the contribution margin of printing industries. Thus, to obtain competitive advantage it is necessary to review management practices and organizational processes, integrating them with the execution of business activities. The integration between production planning and control (PCP) and cost determinants points out internal opportunities in relation to physical and financial performance. Therefore, this study aims to identify the PCP activities and the cost determinants applicable to printing industries and to propose an integrative framework. To achieve the research objective the method used was Design Science Research (DSR). The development of the framework relied on elements from the literature and data collection steps in a printing industry. After developed, the framework was submitted to a Focus Group for validation and presented to specialists. The results of the validations indicate that: a) the framework is able to support the integration between the PCP activities and the cost determinants; b) it is possible to use the framework to integrate the PCP activities with the cost determinants; c) the framework contemplates all the necessary activities to integrate the PCP and the cost determinants; d) the framework is easy to understand and implement; and e) the framework is applicable to the printing industries to integrate the PCP and the cost determinants. Moreover, the specialists highlighted that the framework brings clarity about the cost determinants and their identification attributes to the printing industries and their relations with the PCP activities. Notwithstanding, it provides guidance to the impacts of cost determinants on the company's operations, promoting decision making with attention to operational efficiency. Fri, 28 Apr 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12569 2023-04-28T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12554 The creation of the ISSB : an analysis of supportive comment letters Bohn, Luciano O relatório de sustentabilidade é atualmente uma prática voluntária de empresas em todo o mundo, e definir qual organização deve estabelecer padrões internacionais para esses relatórios é um processo complexo que requer debate, observação pública e participação. Nesta pesquisa documental exploratória realizou-se uma análise de 577 cartas-comentário, submetidas à consulta pública da Fundação IFRS, em 2020, sobre a criação do International Sustainability Standards Board (ISSB). Objetivou-se identificar os principais argumentos de apoio, apresentados nas respostas à pergunta 2 do questionário proposto pela Fundação, sobre a criação do ISSB. O corpus de análise envolveu 393 cartas de apoio, que representam 68% das cartas, enquanto 31% se opuseram e 1% foram neutras. As cartas foram examinadas por meio de análises de conteúdo, manual e computacional, nas perspectivas de Krippendorff, Weber, Saldaña e Mayring. Na computacional, empregaram-se Python, aprendizado de máquina, processamento de linguagem natural, análise de sentimentos e BLOOM-560m. Os principais argumentos de apoio que legitimaram o estabelecimento do ISSB são: a Fundação pode mobilizar os mecanismos apropriados para tornar os padrões de sustentabilidade obrigatórios; a experiência da Fundação no desenvolvimento de padrões contábeis pode ser usada para definir padrões de sustentabilidade; a Fundação tem a melhor estrutura de governança para a função; e que, tanto o relatório financeiro quanto o de sustentabilidade devem estar sob a mesma alçada, para criar-se um vínculo entre os relatórios. Verificou-se também que a criação do ISSB atendeu apenas parcialmente às demandas de harmonização das normas internacionais, pois, as informações de sustentabilidade que não estão relacionadas às necessidades dos investidores e geração de valor empresarial, precisarão ser relatadas através de frameworks com perspectiva mais ampla, como o do Global Reporting Initiative (GRI) e do European Financial Reporting Advisory Group (EFRAG). Espera-se que esta pesquisa possa tanto oferecer subsídios científicos para qualificar organizações profissionais de contabilidade que fornecem orientações sobre procedimentos contábeis, quanto contribuir para o avanço da pesquisa acadêmica sobre o recém-formado ISSB. Inferese que, embora a criação do ISSB seja um passo importante para a padronização dos relatórios de sustentabilidade, ainda haverá um intenso debate em torno desse tema. Mon, 24 Apr 2023 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12554 2023-04-24T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12422 Respostas estratégicas das empresas do setor financeiro da B3 à crise da Covid-19 e seu impacto no desempenho econômico-financeiro sob a perspectiva da teoria da contingência Voltz, Juliana Poerschke This research has as its theme the strategic responses of Brazilian companies to the crisis in the dimensions of containment, perseverance, innovation and exit. The objective of the research is to identify the strategic responses of companies in the financial sector on B3 (Brasil, Bolsa, Balcão) to the COVID-19 crisis from a contingency perspective and what impacts they had on their economic and financial performance. The research is relevant because it highlights the responses of Brazilian companies that emerged from the crisis situation and can contribute to facing future crises and studies on management control. The research is based on: Contingency Theory; strategy concept; strategic response to the crisis; other studies related to economic-financial indicators. The research is descriptive, uses document analysis and content analysis. The survey results are: the combination of strategic responses is the most frequent response to the COVID-19 crisis by financial sector companies on B3; there is a significant difference between companies in the financial sector on B3 that combine strategic responses and those that do not; there is a correlation between the combination of strategic responses of financial sector companies in the B3 to the crisis; there are some relationships between the strategic response of financial sector companies listed on B3 and their economic-financial performance in 2021. Tue, 20 Dec 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12422 2022-12-20T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12213 O retorno de mercado das companhias abertas brasileiras baseadas em intangíveis Oliveira, Camila Gandini de The intense competition among companies is forcing them to become different from their competitors in the face of globalization and advances in information technology. These economic forces are related to the growing interest in the subject of intangible assets, such as brand, patent, and intellectual capital, which, for example, are unique assets, whose peculiarities may allow differentiation among other companies. In this sense, national and international authors have intensified research on intangible assets, and found that the generation of wealth of these companies would be directly linked to their intangible assets. The research aimed to analyze which are the impacts of Fama and French’s model (2015) on the stock returns of Brazilian companies based on intangible assets. To answer the research objective, data were collected from companies listed on B3 between 2010 and 2021. Given the collection carried out, the sample was analyzed and classified, according to the interest of this research, which is to study only the companies based on intangibles, thus obtaining at the end the sample of 69 Brazilian companies. To test the research hypotheses, the regression model with panel data was used, as used by the original authors. The five-factor model was applied with adaptations to the characteristics of the Brazilian market, to analyze the relevance of each factor and its explanatory power, for the return of the sample composed of 69 companies, which were classified as being based on intangibles. Among the results found, three factors proved to be significant: MRP (Market Risk Premium), which represents the market factor, the HML (High minus Low) factor, which represents the Book-to-Market index, and the RMW factor (Robust minus Weak), which represents the level of profitability of the company. This indicates that these three factors, MRP, HML and RMW have the greatest impact on the return of these companies specifically. These results are in line with previous research, however the sample set in this study is different from that performed in previous studies. The results of this research contribute to the literature and to academia by performing the classification of companies based on intangibles, and also contribute to the field of finance by showing that the five-factor model has explanatory power over the return of these companies. Tue, 13 Dec 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12213 2022-12-13T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12148 Classificação de litígios fiscais em empresas brasileiras com a utilização do aprendizado de máquina Barzoni, Rodrigo Lucas This research dealt with the relationship between tax litigation and corporate sustainability. There is a gap that deals with whether companies with a strong commitment to society, enjoy tax avoidance practices (licit act), which may expose them to questioning by the tax authorities. Therefore, the main objective was to determine whether companies certified as socially responsible – Corporate Sustainability Index (ISE) – share the same tax litigation as other companies, both listed on the Brazilian Stock Exchange (B3). For that, 3.653 financial statements of 382 companies were collected in the period between 2010 and 2021. Through a training base composed of 519 frequencies of tax litigation collected and classified manually, a machine learning algorithm was implemented to automated classification of litigation. The results show that ISE companies have, on average, twice as many tax litigation registered and provisioned in their financial statements than non-participating companies. There is a tendency in this environment to associate this result with the item transparency of information, a fundamental characteristic required for companies to be certified as socially responsible. Therefore, this research, in addition to contributing to the literature, becomes relevant for disseminating knowledge about tax avoidance practices adopted by B3 companies, and which tax litigation these companies were subject to. Wed, 14 Dec 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12148 2022-12-14T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/12145 Indicadores de competitividade do mercado de ensino superior para a avaliação da transferência interinstitucional discente: um estudo para os cursos de graduação em ciências contábeis Borges, Eduardo Rosa Kras In recent decades, the higher education market in Brazil has seen a strong expansion in the offer of courses. This evidence is mainly due to socioeconomic aspects, changes in legislation and government programs aimed at popularizing access to higher education. The economic sustainability of the institutions is in the midst of this market of concentration and competition. Competition happens to be in full evolution; and the economic sustainability, in part, involves the challenge of implementing the adoption of control. As well, management practices will minimize the effects between supply and demand for vacancies. Thus, creating an imbalance. In the context of managing indicators, monitoring the demand for vacancies in courses represents a key indicator in decision¬making by managers. Therefore, this research aimed to evaluate the relationship between demand for places (number of migrations) and competition between courses in terms of interinstitutional transfers. Competition between institutions was monitored both by students’ preference (probability of retention) and by the number of immigration routes | emigration between institutions (number of connections between institutions). For this purpose, longitudinal data from the INEP and IBGE databases from 2009 to 2017 were analyzed. The research population was represented by all HEIs in Brazil, and the sample consisted of Accounting students. The diagnostic analysis was based on the development of econometric models at student and course levels. For the students, a Logit model of Stacked Data was developed that deals with the relationship between the probability of retention and socioeconomic aspects. At the level of courses, a Random Effects Panel Data model was determined to explain migrations as a function of the number of connections between institutions. In terms of findings, at the level of the student’s decision, the probability of student retention in the course mainly depends, in order of greater probability, on economic, social and quality aspects of the course. With regard to competition between courses, it was found that the student migration flow responds to its centrality in inter¬institutional competition. In other words, there is a positive relationship between the student migration rate and the difference between the number/dispersion of the number of source and target institutions. Finally, a suggestion was presented to add a variable of average revenue per student to the models, given that it is not currently in the public domain. Wed, 14 Dec 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/12145 2022-12-14T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/11997 Custos de transação ex-post em aquisições de materiais por pregão eletrônico de sistema de registro de preços Raposo, Luís Guilherme Rangel The present research aimed to analyze the causes of the increase in ex-post transaction costs in public acquisitions carried out by electronic trading of the Price Registration System, and for this it was based on the Transaction Costs Theory (TCT). The period from 2018 to 2020 was delimited, and it was established that purchases of foodstuffs made by the Command of the 3rd Military Region would be observed. A quantitative approach was used, in which 461 Minutes of Price Records were considered and logistic regression was adopted as an analysis technique to test the three formulated research hypotheses. The logistic regression sought to verify whether the increase in ex-post transaction costs in government acquisitions, in this case represented by renegotiation attempts, is more likely to occur when referring to suppliers who have less often signed minutes with the body studied, who have greater history of problems in the context of public procurement and/or that offered greater discounts on their winning bids. The findings could not confirm that frequency and reputation affect the increase in transaction costs, despite being indicated as relevant dimensions and factors in the context of TCT. The discounts obtained through the auction bids, the smaller they were, showed a strong relationship with the renegotiation attempt, contrary to the revised theoretical premises. Other aspects that proved to be significant and presented as probable causes for increases in these transactional costs were the distance in which the company is headquartered from the municipality where the material must be delivered, the experience that the company has in the market and the Taxation Regime in that is framed. Mon, 01 Aug 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/11997 2022-08-01T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/11996 Impacto da pandemia COVID-19 na eficiência financeira e esportiva dos maiores clubes do futebol brasileiro Maske, Jéssica Borges Football moves millions of reais annually, contributing significantly to the Brazilian economy directly and indirectly, however, football clubs are not always efficient in terms of operating costs and revenues. In the year 2019 the world was affected by the Covid-19 pandemic, due to the pandemic period, the lockdown system was implemented, in this scenario the population was oriented to stay at home, it should be noted that the championships were suspended, later took place again, but without the presence of the public. This work aims to analyze the impacts of the COVID-19 pandemic on the financial and sports efficiency of Brazilian football teams. The efficiency of 28 clubs that participated at least once in the "Serie A" of the Brazilian football championship in the period from 2018 to 2021 was analyzed, to obtain the scores of financial and sports efficiency, Frontier Analyst 4.2.0® software was used. The results presented indicate that despite the clubs obtaining a drop in operating revenues, during the analyzed period, it cannot be said that the pandemic impacted the financial efficiency of the clubs. In addition, regarding the evaluation of the sports efficiency of the clubs, it was observed that the clubs did not present significant changes in the efficiency scores because of the COVID-19 pandemic. Tue, 26 Jul 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/11996 2022-07-26T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/11995 Práticas ESG e o retorno de mercado das empresas Martinelli, Cassandra Taís Based on previous studies that present the increasing relevance of ESG in organizations for investors, it becomes important to analyze the relationship between the market return of companies and the adoption of ESG practices. Thus, the objective of this research is to evaluate whether publicly traded companies with their activities based on ESG practices were valued with greater market return compared to companies that do not adhere to ESG practices. The expected return was estimated based on the application of the Fama and French model of 3 (three) factors, with data collected in the Refinitiv database from 2015 to 2021, in the 19 (nineteen) countries that are part of the G20. Thus, an average of 22,000 observations was obtained, after the regression analysis, it was found, with regard to ESG practices and market return, a low ESG Score with an overall average of 0.130 (D +) which indicates poor ESG performance, or low transparency in reporting ESG data. The environmental pillar had an overall average of 0.100 (D), the social pillar an overall average of 0.0140 (D - ), the governance pillar an overall average of 0.025 (D - ). Regarding the research objective, the market return has little significance with ESG practices in relation to the researched sample. Other important results found is the relationship between Cost of Capital and ESG practices. It was found that countries with ESG practices have a lower cost of capital. Of the total sample, 70% of the countries have companies with a lower cost of capital as a result of being aligned with ESG practices. Thu, 22 Sep 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/11995 2022-09-22T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/11885 Estágios de investimentos e critérios de seleção de startups: a visão dos fundos de venture capital Rosa, Pamela Alves da This study seeks to understand the selection criteria for selecting found in the Venture Capital modality in the Brazilian scenario, according to the investment stage of de startups and their evaluation metrics. Taking into account the sectors that most investment through the modality of Venture Capital in Brazil and whether there is a pattern in the evaluation metrics for the startup investment selection process. The Venture Capital investment modality moves millions in the Brazilian market, and has grown steadily remaining without applicable legislation, in comparison with the more developed countries, where this market, in addition to being overheated, is supervised and already has behavioral standards. Based on the data collected from Crunchbase, an investment platform, a semi-structured interview script was made, which was tabulated and analyzed, together with the platform's data. The companies' websites were also visited to corroborate with the data, and afterwards all of them were coded, for the purposes of this study's explanation. At the end of this study, the results show that seed is the early stage that receives the most investments, and that it is evaluated by the multiple evaluation method, compared to companies in the same sector, and that the team and the market are taken into consideration in the evaluation of the companies. As for the sector, most have no preference, as they prefer to diversify their investment portfolios across several sectors. The findings of this study were supported by its literature theories present in this research. Wed, 29 Jun 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/11885 2022-06-29T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/11758 As boas práticas agropecuárias e os determinantes da eficiência técnica na pecuária leiteira Martins, Enara Rodrigues The objective of this study was to analyze the contribution of the adoption of good agricultural practices in the management of the determinants of technical efficiency in dairy properties. For this, three specific objectives were formulated. The first objective was to analyze the good agricultural practices adopted in dairy farming and, for which three GAP manuals/guides were used, (FAO e IDF, 2013), (MAPA, 2019) and Embrapa Beef Cattle (VALLE, 2011). From the analysis of these BPAs, an updated list with 20 (twenty) BPAs was obtained. The second objective was to identify the determinants of technical efficiency in dairy farms; for this, the study by Mareth et al. (2017) has been updated. This search found and included 44 new studies by 2021, totaling 86 articles that were part of the systematic literature review. The main determinants found were cows, climate, age, education, location and environment, land and feeding practices, in addition to others that did not provide much analysis such as finance, services, programs and marketing, services, etc. The variable cows was the determinant with the largest number of studies showing statistically significant results. Finally, the third objective was to analyze the relationship between good agricultural practices, the determinants of TE and the environments (internal, socioeconomic, external and operational) of dairy properties. To this end, the 20 BPAs were related to their main determinants, grouping them into internal, external and operational and socioeconomic environments. Therefore, productivity starts with understanding the context of production factors, the impact and importance of determinants on technical efficiency, allowing to determine where and how to allocate resources. Wed, 27 Apr 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/11758 2022-04-27T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/11534 A adoção da ciência de dados na contabilidade: um estudo das características evolutivas da rede de co-palavras-chaves das dissertações e teses da pós-graduação brasileira Cardoso, Ricardo dos Santos This research investigated how the adoption of data science in the Brazilian Graduate Program is related to the formation of masters and doctors in accounting. The relevance of the theme lies in the importance of the dissemination of knowledge, which brings universities closer to the labor market contributing to the development of society. Therefore, the research aimed to determine the factors of adoption of knowledge in data science and its influences on the formation of masters and doctors in accounting, evidenced in the literature based on the diffusion of innovation, complex networks and data sciences in accounting. The methodological path sought to explore the Catalog of Dissertations and Theses of Capes, referring to the period from 1987 to 2019, which were later analyzed with the use of computational language (Python and Gephi), data mining, descriptive statistics and complex networks, with the objective of mapping and identifying the main research emodules created and developed by the network of co-keywords, with the aim of expanding research on scientific collaboration and the evolution of data science in accounting. The results indicate the existence of a clear temporal evolution where it was possible to identify that more than 70% of the surveys aligned with the accounting area are concentrated in five modules, forming a pattern from 2013, being: machine learning, data mining, artificial intelligence, big data and business intelligence. In addition, financial accounting gained prominence for emerging as a module with essentially accounting terms, pointing out new directions and trends. Finally, future studies were proposed, with the replication of this research itself in future periods, and the gradual insertion of data science techniques and tools in the post-graduate curricula of Brazilian accounting, contributing significantly to the training of masters and doctors. Thu, 28 Apr 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/11534 2022-04-28T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/11254 Board interlocking: o impacto das conexões com instituições financeiras no custo de capital de terceiros e no nível de endividamento das empresas listadas na B3 Bampi, Jéssica Krewer Previous studies have shown the importance of centrality and the financial services sector within board interlocking. It makes it relevant to analyze the effects of the connections between board members and financial companies to identify agency conflicts or even if the directors properly perform the role to protect shareholders' interests. This study aims to evaluate the relationship between board members and financial companies by assessing its effects on indebtedness and capital cost of non-financial companies. To do so, we collected data from Brazilian companies listed on B3 from 2011 to 2020. Considering that the research's primary goal is to verify if board interlocking with financial companies can affect indebtedness and capital cost in Brazilian non-financial companies, our sample comprises some banks to map and measure the networks but drop them out, econometric models. We used ordinary least squares (OLS) to test the research hypotheses. We also estimated robustness tests to confirm our findings and guarantee data reliability, considering additional board interlocking measures between financial and non-financial companies. Our results show that when non-financial companies relate to financial companies, they have their capital cost and indebtedness decrease. However, the capital cost is affected only by the direct connections with financial companies; meanwhile, the indebtedness is affected by direct and indirect connections. Besides that, our findings show that dry liquidity does not moderate the interlocks' effect with financial companies on indebtedness. These research findings contribute to the literature by applying agency and dependency resources theories and contributing to the corporate finance field by proving that board interlocking with financial companies can impact company value, measured by indebtedness and cost capital. Fri, 25 Mar 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/11254 2022-03-25T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/11249 Facilidades e/ou dificuldades no comportamento pragmático da norma patrimonial no contexto da contabilidade do Exército Brasileiro Bagetti, André Luís This study aimed to identify the perceptions of accounting professionals about the facilitating and/or hindering aspects of the implementation of institutional changes related to Equity Accounting Procedures (PCP). The analysis was performed under the lens of the New Institutional Theory, based on the assumption that the change of formal rules may suffer resistance in its assimilation and implementation in organizations. The study, based on a survey, with the participation of 601 accounting agents, from 13 accounting sectors and 396 management units, from the Brazilian Army, was carried out with the application of a questionnaire composed of five blocks based on the following constructs: interpretation of norms, external support, infrastructure, training, and involvement of convergence actors. For each construct, a hypothesis was formulated, submitted to the difference of means test and the t-student test, at a significance level of 1%, to achieve the proposed objective. Through the quantitative analysis, the null hypothesis was rejected in all blocks, indicating that the respondents perceive the interpretation of the norms, as well as the external support, the infrastructure, the training, and the involvement of the actors of the convergence as facilitating and/or hindering aspects for the implementation of PCPs in the Brazilian Army's accounting. On the other hand, the qualitative analysis allowed to verify that the interpretation of the rules is significant as it allowed the change from the strictly budgetary focus of the CASP to the disclosure and patrimonial control. As for the construct of external support, only 30% of the respondents indicated that they knew its forms, with emphasis on the training and guidelines of the STN/CFC. In relation to infrastructure, unlikely from what was found in the literature review, where the relevance was related to software dependence, in the context of the Army, the lack of personnel with training in accounting for the performance of functions in the management units stands out, indicated by 78.9% of the respondents. Training, in turn, was pointed out as relevant to relieved the lack of personnel with training in the accounting area, however, insufficient or inadequate for agents without accounting training. Finally, the aspect of the involvement of the actors of convergence is perceived as significant as an environment of resistance to the implementation of PCPs can be overcome with the favorable attitude of the accounting agents. The study allowed to conclude that the understanding and assimilation of the new rules change the resistance behavior. However, this does not confirm the complete implementation of the new rules in the Brazilian Army's accounting. Thu, 24 Mar 2022 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/11249 2022-03-24T00:00:00Z http://repositorio.jesuita.org.br/handle/UNISINOS/10835 Os custos da evasão de discentes das universidades brasileiras na modalidade de ensino presencial: uma perspectiva de custos contábeis e custos econômicos Pinto, Silvana Correa Dropping out is one of the major problems that afflicts higher education institutions, both public and private, raising costs to those organizations, which do not end when students evade, having to absorb the costs of every dropout. However, this problem is not limited to those institutions, since students who leave also have costs, once they have given their time to a course to which they did not major, when they could be doing something else. This opportunity cost is called the economic cost of drop out. Therefore, this study aimed to determine the expenses arising from those dropouts in Brazilian universities in the traditional on-campus learning. Microdata from the 2019 Census of Higher Education by INEP and data from the National Household Sample Survey Continuous quarterly by IBGE were used. The sample was made up of 197 universities with classroom teaching, as well as 569,884 dropouts. In addition to that, formulas were developed to calculate the accounting and economic costs of evasion, besides performing the spatial analysis of costs, which was conceived by using the Moran Index and the Local Indicator of Spatial Association. Evidence shows that, in 2019, at national level, the accounting cost of drop out was BRL 19,009,688,565.96, and the economic cost was BRL 5,182,753,800.00, with an average of BRL 21,277.59 for each dropout. Regionally, the highest evasion cost was in the Southeast, whereas the lowest was in the North, and, among the federation states, São Paulo had the highest evasion cost, whereas Acre, the lowest. The two research hypotheses were confirmed, as it was found, through spatial analyzes carried out, to which, in states with higher per capita income and with more universities in their territory, there is a higher accounting and economic cost resulting from such drop out. Finally, the expansion of the analysis carried out in this study was presented as a suggestion for further research. Thu, 25 Nov 2021 00:00:00 GMT http://repositorio.jesuita.org.br/handle/UNISINOS/10835 2021-11-25T00:00:00Z