PI´s Ciências Contábeis e Ciências Econômicas 2022.2
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Item MODELO PARA ELABORAÇÃO E FORMATAÇÃO DE ARTIGOS CIENTÍFICOS DA UNIFEOB(Centro Universitário da Fundação de Ensino Octávio Bastos, 2022-12-13) ANDRADE, João de; SILVA NETO, Pedro; DIAS, Maria PaulaThis document presents the formatting model to be used in undergraduate courses in Administration and Accounting at UNIFEOB. Abstract is mandatory consisting of a sequence of objective sentences and not an enumeration of topics, in the same language of the work, it should not exceed 250 words, summarizing the theme in question, purpose of the study, methodology and final considerations. must be avoid long sentences and do not resort to quotations or the use of any type of illustration (graph, table, formulas). This abstract must be on the first page in Times New Roman 12 font, leading (spacing) 1 ½. For keywords we recommend a paragraph single with 3 (three) to 5 (five) words separated by semicolons, with the first letter of each word in capital letters and ending with a period, as shown in the example below.Item FATURAMENTO ALTO NÃO É SINÔNIMO DE VIABILIDADE FINANCEIRA(Centro Universitário da Fundação de Ensino Octávio Bastos, 2022-12-13) VALLIM, Ana Julia Moretto; RODRIGUES, Matheus Celestino; PANCINE, Luiz FernandoThe present work aims to present a subject that generates much discussion within the organizations, in which it directly affects the financial health of companies, whether positively or negatively, which is working capital. This article will address the importance of a good management of working capital, citing a famous case of Judicial Recovery of a local company, in which it increased its sales in a disorderly way, consequently its billing, but which, however, ended up getting into debt due to low profit margin.Item PLANEJAMENTO TRIBUTÁRIO: MÉTODOS DE ELISÃO FISCAL(Centro Universitário da Fundação de Ensino Octávio Bastos, 2022-12-13) BAESSO, Sofia Ramires; FORTES, Antonio DonisetiTax Planning is a business management tool that aims to objective is to reduce the amount of taxes paid before the taxable event occurs. In reason for its application, the accounting professional is responsible for determining which regime company tax through analysis and verification of the most advantageous regime, making that your taxes decrease, always remaining supported by the legislation in force. For carry out the analysis of the most advantageous regime for an establishment in the sales segment of cement and hardware, the comparison between simulations carried out of the regimes will be used taxes based on real information. Thus being able to bring a parallel on the regime tax and the reduction of the company's costs, thus being able to maximize its results and increase your profit without changing your productionItem GESTÃO, ECONOMIA E A SOCIEDADE NO AGRONEGÓCIO(Centro Universitário da Fundação de Ensino Octávio Bastos, 2022-12-12) MUNIZ, Nathara; SANTOS, Pamela; MARIA, Vitória; FORTES, AntonioThis article carried out research on economic management and society in the agribusiness. We had the opportunity to speak with the JCN Group, a family business with 40 years of market that is growing more and more and that is so important for the economy of our country.Item ERUDIÇÃO SOBRE O PROCESSO DE PRIVATIZAÇÃO DA PETROBRAS(Centro Universitário da Fundação de Ensino Octávio Bastos, 2022-12-12) GOMES, Taynna Brena de Souza; SILVA, Iara Jhenifer Souza; MONTANHEIRO, Paulo CesarThis article aims to clearly and objectively demonstrate and analyze the erudition about the process privatization of Petrobras. The subject discussed came up again in the current government and formal studies are being carried out for the possible privatization of the company. Were studies, surveys and analyzes were carried out in various means of communication, pointing out the positive and negative sides of privatization. In the course of the studies it was observed that the project is a controversial topic, due to the differences of opinion between the government, politicians, specialists and the general population.Item GESTÃO DE PESSOAS: RECRUTAMENTO E SELEÇÃO DE JOVEM APRENDIZ E ESTAGIÁRIO(Centro Universitário da Fundação de Ensino Octávio Bastos, 2022-12-12) ASSIS, Andriely Bárbara; NASCIMENTO, Zayra Mariane Gonçalves; CASTILLO, Mestre Karina StrobelThis article aims to carry out an approach through a research literature and a case study to demonstrate the relevance of companies that help connecting companies looking for collaborators to potential candidates. These cases can contribute to the recruitment and selection of organizations that need to make available opportunities for selection processes for new employees in the role of intern and young apprentice. And how this activity contributes and helps people to enter the market of work, where experience can be a differential, in the selection and recruitment stages of candidates who aim to integrate the teams of collaborators of the organizations.Item TRANSFER PRICE: APLICABILIDADE NA COMPANHIA VALE(UNIFEOB, 2022-12-12) OLIVEIRA, Jaqueline Valim de; CUSTODIO, Jessé Domingos; CRUZ, Manuella Roque; PANCINE, Luis FernandoThis article provides an overview of transfer pricing and its usefulness within the Vale company. Displays specific subjects related to the calculations and regulations used in import and export operations referring to the relevant parties that are headquartered in different tax jurisdictions or in a tax haven. It has the term Transfer Price by principle of verification and identification that the related activities are in compliance with the rules established by law and normative acts issued by the IRS. Vale maintains its focus on the opportunity cost, where it proves to be effective its measurement in the economic result, comparing internal costs with prices practiced in the market, subject to adjustments regarding terms, location, intermediation costs between others. A conclusion is presented with a focus on export operations carried out in the organization, enhancing the practices used, including aspects resulting from the wrong price practiced in these operations, in which they can be artificially stipulated and consequently diverge from the negotiated price, occurring erosions of countries' tax bases or double taxation.Item GESTÃO DO CAPITAL DE GIRO EM MICROEMPRESAS(UNIFEOB, 2022-12-12) SILVA, Bruna; STIVANIN, João Victor; PRATA, Nathalia; PANCINE, Luiz FernandoThis article aims to present the topic of Working Capital Management in Micro Companies, based on the organization Casa Lotérica Stivanin Ltda. ME. With focus on highlighting to entrepreneurs the importance of good management of their working capital. It will be definition of the theme and its concepts were presented, which in turn were addressed aspects important for controlling the firm's short- and long-term resources. manage from capital correctly is of paramount importance to ensure that the financial health is of success, since studies point out that most of them close their activities, due to failures in the management, which is a loss for the Brazilian economy since microenterprises are responsible for most of the job creationItem A VALORIZAÇÃO DO CAPITAL HUMANO COMO FATOR ESSENCIAL PARA O SUCESSO DE UMA ORGANIZAÇÃO(Centro Universitário da Fundação de Ensino Octávio Bastos, 2022-12-12) BEZERRA, Camila Cristina; RODRIGUES, Letícia Enai; STROBEL, KarinaThis article aims to highlight the importance of capital appreciation human for organizational success. Recognizing, valuing and investing in the employee is extremely important for the company that aims for more positive results. The investment in human capital has the ability to generate increasing returns and an environment organizational positive, as the company becomes a place where employees feel happy to work. Throughout this article, the company EUROFARMA, a recognized as one of the best companies to work for across the Latin America. It will be exposed how the company EUROFARMA values its human capital, and the importance of this action in favor of the personal growth of each employee and the organization as a whole.Item O plano de carreira utilizado como estratégia pelas organizações(UNIFEOB, 2022-12-12) GOUVEIA, Thainara Laiz Martins; CARVALHO, Thais de; CASTILLO, Mestre Karina StrobelThe work will be developed in a Home Care company, nursing. It has been operating for over 13 years in the market, in São João da Boa Vista - SP, and currently has a staff of 160 employees including nurses, doctors and employees in the administrative area. The company does not present career planning, we will aim to elaborate the article on top of that, the importance and what are the advantages of the elaboration and implementation of the career plan within an organization.
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