Ciências Contábeis 2019.2
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Item A IMPORTÂNCIA DA CONTABILIDADE PARA OS PEQUENOS PRODUTORES RURAIS(Centro Universitário da Fundação de Ensino Octávio Bastos, 2019-11-01) BARBOSA, Dirceu Donizetti; BELMONTE, Caio; LIMA, Josiele Maira; MARSON, Osnir R. Antonialli; NASCIMENTO, Amanda Cristina; PEREIRA, Adriana SantosThis article aims to show the importance of accounting for the small rural producer, since the most small producers come from family farming and access to knowledge of management and cost control is scarce. With the growth of agribusiness in Brazil, small producers found a lot of competition from large producers. Rural accounting is being for producers much more than an ally, it helps them with costs, taxes and better strategic plans for the planting and developing your business.Item A IMPORTÂNCIA DO RECRUTAMENTO E SELEÇÃO DE PESSOAS(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) BRUNO, Gabriela Paulino; LOPES, Grazielle Scarpel; DE PAULA, Isadora Maria; PAES, Letícia Alcantara; MACARIO JUNIOR, Sebastião CarvalhoO presente artigo busca, através de pesquisa bibliográfica, demonstrar a importância dos processos de recrutamento e seleção de pessoas. O tema foi escolhido pelos integrantes do grupo, por conta do reconhecimento do quão é importante a área de Gestão de Pessoas para o desenvolvimento de todas as organizações. Em seu desenvolvimento está descrito o conceito de recrutamento, o recrutamento interno, recrutamento externo e o recrutamento misto junto com suas respectivas vantagens e desvantagens, o processo de seleção e a seleção por competências. Para a realização deste artigo foram utilizados os autores Chiavenato, Aguiar, Gil, Pontelo e Cruz, entre outros. Esses autores foram escolhidos porque possuem bibliografia de qualidade que são relacionadas ao tema, contribuindo assim para a realização deste.Item BITCOIN: SURGIMENTO E EVOLUÇÃO DA MOEDA DIGITAL(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) SILVA, Bianca Rosa da; RECHE, Gabriela de Almeida; OLIVEIRA, Jonathan Gabriel Sibim de; RIQUENA, Kendra Aparecida Albertina da Cruz; CUSTÓDIO, Valdinéia Aparecida; PANCINE, Luiz FernandoBitcoin is a decentralized digital currency, that is, it is not controlled by any government or central issuing body, which makes it possible to carry out financial transactions without dependence on an intermediary. These transactions are recorded in real time and can be verified by all network users, through a database, called Blockchain. The present article does not aim to exhaust the subject Bitcoin, since it is quite extensive and has enormous complexity, but to provide a brief understanding of this technology and especially the context and main factors that motivated the creation of the virtual currency. It is worth mentioning that since its creation in 2008 by the pseudonym “Satoshi Nakamoto”, several cryptocurrencies have emerged and still appear on the market at all times, but Bitcoin, for being the pioneer, is undoubtedly the best known and with the highest market value.Item A INCIDÊNCIA DE ICMS NA TRIBUTAÇÃO INDIRETA NA PRODUÇÃO CAFEEIRA(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) AGUIEIRAS, Graziella Pontes; SILVA, Keila Bronze Molles da; PRADO, José MarcosNational tax legislation is complex and extensive. Taxes may have different incidences in the States, as in the case of ICMS. With the objective of analyzing the costs caused by the incidence of the tax on inputs applied to coffee production, the internal and interstate rates were studied. With the information gathered, it was possible to generate an estimate of the amount spent by the rural producer on each bag of coffee produced. This study is of essential importance to manage financial information, allowing greater control over the profitability of the rural producer.Item LINHAS DE CRÉDITO RURAL(FUNDAÇAO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) AGUIAR, Beatriz Lorena de Assis; CUNHA, Caroline Miguel Cortez; GONÇALVES, Giovanna Lima; LONGUINI, João Paulo Gregório; PRADO, José Marcos doRural credit lines are resources intended for small, medium and large rural producers, for funding, investment and commercialization, originating from public (example: BNDES) and private resources (cooperatives, among others). The rural credit manual stipulates the rules for offering credit to producers, this manual is prepared by the Central Bank and all banks and credit unions follow the National Rural Credit System. These lines of credit aim to leverage the production and commercialization of agribusiness, in order to encourage producers, especially producers, to invest in their businesses. The objective of this work is to research the most common and currently used credit lines.Item ARTIGOS CIENTÍFICOS UNIFEOB ADMINISTRAÇÃO RURAL: PEQUENOS E MÉDIOS AGRICULTORES(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) AMANCIO, Ana Sabrina; FERNANDES, Franciele Marcondes; FERNANDES, Gisele Marcondes; CARVALHO, Jhuly C. Custódio de; FERREIRA, WilliamThis article deals with managerial administration applied to agribusiness, with emphasis on small and medium farmers. Management strategies will be addressed to assist the development of the farmer, through competences and administrative skills such as planning, directing and controlling. The purpose of this theme is to develop the small and medium farmer, presenting the tools management and appropriate to obtain a productive and profitable crop. Currently, the market demands from the producer a holistic view of the business, it is necessary to know manage your business, so that your customers have security and can count on the continuity of the producer, with quality products.Item A DISCRIMINAÇÃO RACIAL NOS PROCESSOS DE RECRUTAMENTO E SELEÇÂO CIENTÍFICOS DA UNIFEOB(FUNDAÇÃO D ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) REIS, Kaynan; CARIOCA , José MárcioThis article brings some aspects about racial discrimination in the selection processes for the recruitment of job vacancies, in addition to making a small overview of how backward and discriminatory the way companies form their teams, based on a model, is still today. of an outdated and segregated society. It was also addressed the strength of slavery thinking in people's unconscious, as well as the abolitionist feeling of the black population, which seeks their space in the labor market in order to be treated equally.Item MERCADO DE TRABALHO E A TECNOLOGIA(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) SILVA JUNIOR, João Carlos; SEIXAS, João Otavio.; SILVA, Lucas Gesk Mendes.; BARBIERO, , Paula Cristina.Over time, there have been several changes in the labor market. Some of these changes occurred due to the globalization of finance, the great oscillation of the job market, the displacement of large companies, the high unemployment rate. Nowadays, temporary or fixed-term jobs, as well as informal work, have been increasingly important in the country's employment growth rate. Because generally these jobs have lower wages, fewer benefits and less security than traditional jobs. Unfortunately, we face a crisis of several social problems due to these changes in the labor market, especially when we have a government that omits its responsibilities towards social benefits.Item A importância do planejamento tributário para pequenos produtores: qual escolha é mais vantajosa, pessoa física ou pessoa jurídica?(FUNDAÇÃO DE ENSINO OCTAVIO DA SILVA BASTOS, 2019-11-01) CASADEI, Amanda Alves; CORREA, Bárbara da Silva; MARTINS, Bruna Karoline da Silva; PAULA, Tais Cristina Gomes; SILVA, Thais Marceli Gazatto; PRADO, José MarcosAgribusiness has gained increasing prominence in the Brazilian economy and for this reason has attracted more and more professionals from different areas and provoked a development in the area of management of rural activities. In this way, accounting professionals can contribute in several aspects in this new moment of agribusiness in the country, being that a of the points to be worked on is the tax planning of small producers, which in most choose to continue working as an individual, but depending on the situation, there may be other more advantageous options. Therefore, in this article, Three options are presented that can be chosen by producers, namely: the person physics, the national simple and the presumed profit, in addition to some simulations that were carried out in order to demonstrate the importance of tax planning in the management and in the final result of a small rural producer.Item CONTROLADORIA: AMBEV S.A(FUNDAÇÃO DE ENSINO OCTAVIO BASTOS, 2019-11-01) CICCONI, Marcelo de Castro; FORTES, Antonio Donizeti; VALLIM, Max Streicher; TEIXEIRA, Julio Cesar; PANCINE, Luiz Fernando; CANCIAN, Helton; GONÇALVES, José Gabriel; GEORGETTO, Rafael; SANCHES, Vinicius SanchesThe article is based on the survey and analysis of financial indicators, which consist of decision-making. The company assigned to our project was Ambev S.A, one of the largest beverage companies in the world. In the Controllership study unit, we will discuss the performance indicators of the last three periods, which will support decision-making. In Analysis of Financial Statements, we will address the vertical and horizontal analyses, together with the liquidity ratios, average period of receipt of sales and average period of purchases, and degree of indebtedness. As a basis for the ideal time that decisions should be made, we need to consider the balance point, accounting, economic and financial, of the company and its influence on the facts. For this, we will use the Strategic Cost Management study unit as support, where we will classify costs, and will address other concepts and criteria, such as the process or order production system, departmentalization and cost apportionment. Just as we need to find the ideal moment to act, it is necessary to have confidence in decision making, and for that we will use the fundamentals of Management Accounting, which insist on the analysis of profitability indicators, such as TRI and TRPL and EVA.