ESO - Escola Superior de Ciências Sociais

URI permanente desta comunidadehttps://ri.uea.edu.br/handle/riuea/4811

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Aplicação de conhecimentos contábeis na gestão de finanças pessoais
(Universidade do Estado do Amazonas, 2019-12-04) Bento, Matheus dos Santos; Scoralick, William; Ruano, Joycet Ramírez; Pessoa, Maria Rita Silvino
The objective of this work is to present accounting tools used in the control and management of companies' assets and to make their application feasible in connection with the reality of individuals, aiming at the maintenance of their assets. The accounting tools when applied satisfactorily in the control of the patrimony present relevant data that guide the leaders in the adoption of policies of patrimonial management, and, during its development, the planning and budget contribute to the more detailed control of the expenses that will occur in the process. . Similarly, the finances of an individual operate in a lesser degree of complexity. Individuals as well as companies have income and expenses that, if not well managed or monitored, can negatively affect the agent. For this work, bibliographic research was adopted together with a qualitative approach with an exploratory bias, since they better met the needs for the development of the general objective, by adapting the financial statements to the reality of the individual, it is possible to use them to contribute to the control of their assets that together with budget and financial planning, give more significant prominence to personal finances.
O estudo da aplicação da Contabilidade como ferramenta de informações na gestão de empresas
(Universidade do Estado do Amazonas, 2018-08-30) Santos, Aniele Coelho dos
The development of this research is based on the demonstration of the applied study of accounting as an essential tool for business management, where it was sought information that could answer if there could be efficient organizational management without the participation of accounting knowledge, thus the general objective is to demonstrate the accounting as an irreplaceable tool for the steps of running a business, as well as explaining the role of accounting with the entity, external how accounting participates in the management of a company, and finally expose the importance of accounting to administrative management. In order to achieve these objectives, the qualitative methodology was used as a bibliographical material so that it could be substantiated. Therefore, a bibliographical reference was found that would somehow add to this work. With this, it was ratified that accounting is the most active area with the company's management, since from this will be developed processes for effectiveness in organizational performance, where it will reflect the improvements and the main adjustments to be made, for which this is the more influential in the approach of the operations existing in the corporate body, thus this is the one that contributes most to the support of the activities allotted to conducting the direction, but without exerting control over the decisions that fit solely to the management of the entity.
Os impactos da adoção da NOCLAR no Brasil
(Universidade do Estado do Amazonas, 2018-08-31) Lima, Lídia Drummond
NOCLAR, initials for Responding to Non-Compliance with Laws and Regulations, is an international ethics standard that guides professional accountants to act in favor of the public interest when finding potential illegal acts. The article’s main objective is to evaluate the impacts of NOCLAR’s adoption in Brazil, regarding the accountancy profession. The specifics objectives are to compare brazilian laws and ethics standards to NOCLAR, to describe the professional accountant’s social function related to NOCLAR and to evaluate the relation between NOCLAR and corruption in Brazil. The method of approach used is inductive and the procedure methods are: comparative, descriptive and historical. Document collection was used to achieve the goals. Through analysis, it was observed that NOCLAR and the brazilian laws have divergent points that need to be lined up in order to not to harm the actions taken by the professional accountant when disclosing a case or suspect of non-compliance. The professional accountant’s social function to act in favor of the public interest is highlighted when working according to what NOCLAR establishes, avoiding that illegal infraction to be committed and assuring a salutary behaviour. The presentation of a brazilian case of corruption illustrates how the performance of a straightforward professional accountant is important to avoid losses to society.
O Papel da Contabilidade Aplicada em uma Organização da Sociedade Civil em Manaus
(Universidade do Estado do Amazonas, 2019-12-04) Lima, Jéssica Caroline Padilha de; Ruano, Joycet Ramírez; Oliveira, Elisângela Leitão de; Scoralick, William; Pessoa, Maria Rita Silvino
Objective: To highlight the application and utility of accounting in a Civil Society Organization in the city of Manaus. Method: An exploratory research was carried out, with a qualitative approach and through the procedures: bibliographic and case study. For data collection, a questionnaire, the Balance Sheet, the Statement of Income, the Cash Flows and the Personnel Sheet of this institution were used. Results: It was found that the role of accounting applied to management allows advances and brings benefits to institutions, however, the deficiency in the use of accounting methods and tools hinders the managerial and financial process. Contributions: The study provides a better understanding of third sector organizations and the use of accounting in this area, since these organizations need to seek the organization in its activities and in its financial resources to ensure that the objectives are achieved, for this it is necessary to employ planning and control tools that guide and structure management, ensuring the fulfillment of the entity's social mission.
A relevância dos Profissionais de Contabilidade no Mercado de Capitais em uma Corretora de Investimentos em São Paulo
(Universidade do Estado do Amazonas, 2019-12-04) Oliveira, Brenno Hudson Araújo de; Scoralick, William; Ruano, Joycet Ramírez; Pessoa, Maria Rita Silvino
Defining the future is an impossible task. However, one can understand evidence that suggest the direction of a profession. Because, all activities in the future will be impacted by if they renew, accounting will be no different. Restricting myself to the capitals, an area where accounting knowledge is fundamental, it can be said that the case is much more delicate, where the office currently needs modernization. In this sense, the historical content of the stock exchange was explored, following its evolution until the current days, culminating with the research applied to a director of a brokerage firm investments, which explained the profile of his company's analysts, as well as the importance of fundamental analysis in the process that leads to the indication of an investment long term. In the end, he explains in a very clarifying way what he expects of this market in the future, especially for accountants, who are suffering an intense (and beneficial) renewal process.