Rawls' Justice Theory establishes that a fair society must allow less advantaged people to have access to the benefits of social cooperation. In this line of thought, the affirmative actions established by Law 12,711/2012 aim at promoting inclusive education in Higher Education. Evaluating the performance of affirmative actions, specifically their impact on the dropout level, has been a theme of debate in scientific literature. Besides representing a personal frustration, dropout is associated with significant academic, social, and economic losses. In this context, this research aims at analyzing whether the adoption of affirmative actions, as established by Law 12,711/2012, affects the dropout rates of students in Accounting Sciences and other courses in the Business field. The study was conducted through documentary research in a Brazilian public Higher Education institution (HEI). The results of binomial analysis showed that out of the 2,418 students who entered in the first semester of 2013, 520 (22%) dropped out from university until the end of the first semester of 2014. It was found that the dropout rate among entrants in the Business field, either through broad competition or using the system of quotas, was 29%. In the course of Accounting Sciences, the dropout rate among entrants admitted through broad competition was 25% and using the system of quotas it was 23%. Contrary to other investigations, this study found that there is no statistical difference between the dropout rates among entrants in the Business and Accounting Sciences fields through broad competition and quotas, suggesting that affirmative actions do not affect significantly the dropout rates.
RESUMOEste trabalho tem por objetivo analisar o processo de avaliação de desempenho realizado em pequenas e médias empresas, especificamente em concessionárias de máquinas e implementos agrícolas, com base nos elementos-chave apresentados por Waggoner, Neely e Kennerley (1999). O estudo foi realizado por meio de entrevistas aos gestores das referidas organizações, cujos dados foram analisados estatisticamente, com posterior realização de um teste de hipóteses. Embora os gestores afirmem que não
Este trabalho de pesquisa teve como finalidade analisar a evidenciação de informações socioambientais por entidades bancárias participantes da carteira do Índice de Sustentabilidade Empresarial (ISE), em conformidade com a NBC T-15. Buscou-se como objetivo investigar se as principais informações sociais e ambientais divulgadas das Demonstrações contábeis de três entidades bancárias listadas no ISE, Banco Santander, Banco do Brasil e Banco Bradesco, atendem as orientações da NBC T-15, as empresas receberam instruções para realizar a evidenciação de suas demonstrações contábeis em seus relatórios anuais. Cumprindo com suas responsabilidades diante de uma sociedade cada dia mais exigente, deixando claro seus interesses por investir em entidades que não buscam apenas o lucro financeiro, mas que se preocupam com a sustentabilidade. A natureza da pesquisa foi qualitativa, quanto aos objetivos, estes foram de forma exploratória e descritiva. Sobre o procedimento metodológico, utilizou-se a pesquisa documental para a coleta de dados no período de 2015 a 2017. Em relação aos resultados obtidos, segundo as informações disponibilizadas pelos bancos, concluiu-se que, de forma geral, os quesitos foram atendidos em sua maioria. Os investimentos sociais e ambientais estão presentes em seus relatórios demonstrando de forma significada e positiva o poder de influência que estas três entidades bancárias possuem em relação a sociedade e ao meio ambiente.
O objetivo geral desta pesquisa foi analisar se as diferenças na percepção sobre as expressões de incerteza podem ser tidas como persistentes ao longo do tempo. A análise envolveu as abordagens quantitativa (com testes de comparação de médias, medianas, análise de regressão por mínimos quadrados ordinários e regressão quantílica) e qualitativa, com entrevistas. Os principais resultados evidenciaram que a percepção dos participantes da pesquisa sobre as expressões de incerteza não apresentou diferenças estatisticamente significativas, o que difere dos estudos anteriores. Este pode ser um indicativo da tendência de eliminação de potenciais divergências na interpretação de normas ao longo do tempo.
The aim of this research was to analyze the influence of comprehensive income volatility on the value relevance of accounting information of listed Brazilian companies. From the nonfinancial data released by Brazilian companies listed on the BM& FBOVESPA in the period between 2010 and 2014, it compared the volatility degree of comprehensive income (σRA) and income statement (σRE), aside from evaluate the association of market risk of Brazilian companies with the volatility of comprehensive income, income statement and other comprehensive income (σORA). It also verify whether the value relevance of these entities are associated with the volatility of comprehensive income, income statement and other comprehensive income, and/or the volatility of the components of other comprehensive income. In the data analysis, nonparametric statistical tools and models of multiple linear regression were utilized using panel data. The results show that the volatility of comprehensive income is statistically higher than the volatility of income statement. In addition, it was found that the volatility of income statement and comprehensive income exercise a significant and negative influence on the risk associated with the analyzed companies, and there is a significant and negative effect of other comprehensive income volatility on the risk of these entities. Moreover, it was found that there is a significant and positive influence on the volatility of income statement and the volatility of comprehensive income on the value relevance of the information reported by these companies. A likely explanation for these results relates to the brief moment of requirement and consequent dissemination of DRA, mandatory from the accounting year ending in 2010. Another factor relates to the low disclosure of other comprehensive income by Brazilian companies, which can impact on the understanding of the economic and financial situation of these entities. Likewise, it was found that there is a significant and negative influence of other comprehensive income volatility on the value relevance of the information reported by Brazilian companies, and only the variable related to gains/losses from hedging instruments (σHDEGit) had a significant influence and negative on the value relevance, whose results may show that there is a lack of clarity about the ORA components with regard to the measurement and disclosure of performance, suggesting that they may be perceived as mere "trash" to controversial issues. The results may be useful to agents of capital markets and accounting standard-setting bodies such as the CPC (Brazilian Accounting Pronouncements Committee) and the IASB, because they demonstrate that each of these measures (comprehensive income and income statement) have different but complementary roles. Demonstrate the influence of the comprehensive income volatility and its components on the risk and on the value relevance of accounting information can contribute to the discussion about the reasonableness of the separate disclosure in two differen...
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