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Proposta de precificação de serviço público; Proposal of the public service price formation

Romão, José Donizetti
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 16/10/2007 PT
Relevância na Pesquisa
26.67%
Este trabalho estuda a formação do preço de venda de serviços a partir de seu custo de produção, com enfoque nos serviços prestados pela autoridade municipal, buscando formular uma proposta de precificação de serviços capaz de auxiliar o gestor público em sua tomada de decisão. A proposta foi construída a partir do estudo de três áreas distintas: gestão de custos, contabilidade governamental e orçamento público municipal, onde foram obtidos os elementos necessários para seu desenvolvimento e formulação. A identificação e avaliação dos processos envolvidos na apuração do custo do serviço prestado pelo município, notadamente o serviço prestado pela Guarda Municipal de São Carlos, estado de São Paulo, foi a base para a elaboração de uma proposta de modelo de precificação do serviço prestado. A lei de responsabilidade fiscal, de maio de 2000, veio aumentar a responsabilidade do gestor público e, por conseqüência, a influência do preço dos serviços no equilíbrio das contas públicas. O método utilizado neste estudo assumiu caráter exploratório em vista da existência de pouco conhecimento sistematizado sobre o tema, como pode ser constatado pela pesquisa bibliográfica, havendo a necessidade de se adotar abordagem de busca de maior detalhamento nos relatórios de realização de despesas emitidos pela autoridade municipal. As principais conclusões desta pesquisa apontam para a grande influência do custo com mão-de-obra na formação do valor do serviço público estudado e nos conceitos de apuração de custo incorporados ao modelo apresentado...

Desafios jurídicos e administrativos da política cultural comunitária: um estudo dos Pontos de Cultura no estado de São Paulo; Legal and administrative challenges of the community cultural policy - a study of the Pontos de Cultura in the state of São Paulo.

Lima, Luciana Piazzon Barbosa
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 19/09/2013 PT
Relevância na Pesquisa
36.78%
O programa Cultura Viva, criado pelo Ministério da Cultura em 2004, constituiu-se como uma experiência inovadora na política cultural brasileira ao apoiar segmentos historicamente marginalizados nesse campo. Por meio do financiamento direto de associações culturais da sociedade civil a partir de suas demandas e sem objetos pré-definidos, o fomento aos Pontos de Cultura acabou por tornar-se um paradigma de política cultural comunitária. No entanto, sua implementação encontrou entraves jurídicos e administrativos que acabaram por se refletir na prestação de contas das instituições beneficiadas. Buscando contribuir com a expansão dos Pontos de Cultura e aprimoramento do programa, esta pesquisa realizou um diagnóstico aprofundado destes problemas de implementação. A partir do levantamento das principais dificuldades encontradas pelos Pontos de Cultura na gestão dos recursos públicos e prestação de contas, a hipótese que norteou o desenvolvimento deste trabalho era a de que o repasse no formato de convênios não se adéqua à perspectiva inclusiva do programa, fazendo com que apenas as instituições dotadas de maior estrutura administrativa e experiência prévia na gestão de recursos públicos não apresentassem problemas na prestação de contas. Além disso...

Perfil dos consumidores geradores de maiores despesas assistenciais em uma empresa de medicina de grupo do Rio Grande do Sul

Silva, Linonrose Vieira da
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
POR
Relevância na Pesquisa
26.42%
O desempenho do setor de saúde suplementar no Brasil tem se caracterizado pela cobertura de eventos curativos e crescimento das despesas assistenciais. Apresenta-se o perfil de 353 consumidores (2,3% do total) responsáveis por R$ 6,87 milhões (35%) dos gastos com despesas assistenciais da unidade administrativa de Porto Alegre – RS de uma operadora de medicina de grupo, durante cinco anos (01/1999 a 12/2003). Estes gastos foram analisados por sexo, faixa etária e nosologia, e foram classificados por ordem decrescente de valor. Os dados usados nesta pesquisa foram obtidos dos sistemas de cadastro e faturamento da organização. Comprovou-se uma elevada participação nas despesas com clientes com 60 ou mais anos (30,95%) e com as doenças neoplásicas (29%) e cardiovasculares (20%). Ocorreram 67 casos de neoplasia (R$ 1,98 milhões) cujas maiores despesas foram por dois casos de Doença de Hodgkin (R$ 307,5 mil) e dois outros por Leucemia (R$ 209,2 mil). Logo após, nesta ordem, nove beneficiárias (idade média 50 anos), com câncer de mama, geraram um gasto de R$ 167 mil. Apesar de, até o presente, se desconhecer estratégias preventivas eficazes para as duas primeiras colocações entre as neoplasias, os casos de câncer de mama permitiriam uma atuação intensa neste sentido. A doença isquêmica do coração acometeu o maior número dentre os beneficiários (27 casos) gerando um gasto de R$ 544...

Análise económica da sinistralidade laboral

Almeida, Ricardo Pedro Xavier Pinto de
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Dissertação de Mestrado
Publicado em 13/02/2008 POR
Relevância na Pesquisa
26.35%
Dissertação de Mestrado em Engenharia Humana; No contexto económico actual, os custos originados pelos acidentes de trabalho devem ser tidos em conta por todos os gestores das organizações. Não são raros os casos, em que estes se tornam autênticos sorvedouros de significativos recursos, que não trazem qualquer mais valia. Para além do mais, os acidentes afectam a vida das pessoas e também representam um custo significativo para a Sociedade em geral. Assim, a análise económica do caso de estudo visa, além de quantificar o impacto económico dos acidentes de trabalho, sensibilizar os gestores para esta problemática. Existem custos facilmente constatáveis, tais como, o tempo perdido no dia do acidente, quer pelo sinistrado quer pelos colegas de trabalho que o assistem, as despesas com os primeiros socorros, a destruição de equipamentos e materiais e matérias primas, a paragem da produção, a formação de mão-de-obra alternativa, a substituição de trabalhadores, o pagamento de horas extras, o restabelecimento dos trabalhadores, os salários pagos aos trabalhadores sinistrados, as despesas administrativas, os gastos com medicina e engenharia de reparação e o aumento do prémio de seguro, entre outros. Existem outros custos que não são tão evidentes e...

Medical Spending Differences in the United States and Canada: The Role of Prices, Procedures, and Administrative Expenses

Pozen, Alexis; Cutler, David M.
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em //2010 EN
Relevância na Pesquisa
46.41%
The United States far outspends Canada on health care, but the sources of additional spending are unclear. We evaluated the importance of incomes, administration, and medical interventions in this difference. Pooling various sources, we calculated medical personnel incomes, administrative expenses, and procedure volume and intensity for the United States and Canada. We found that Canada spent $1,589 per capita less on physicians and hospitals in 2002. Administration accounted for the largest share of this difference (39%), followed by incomes (31%), and more intensive provision of medical services (14%). Whether this additional spending is wasteful or warranted is unknown.

Medical Spending Differences in the United States and Canada: The Role of Prices, Procedures, and Administrative Expenses

Cutler, David M.; Pozen, Alexis
Fonte: Taylor & Francis Publicador: Taylor & Francis
Tipo: Artigo de Revista Científica
EN_US
Relevância na Pesquisa
46.41%
The United States far outspends Canada on health care, but the sources of additional spending are unclear. We evaluated the importance of incomes, administration, and medical interventions in this difference. Pooling various sources, we calculated medical personnel incomes, administrative expenses, and procedure volume and intensity for the United States and Canada. We found that Canada spent $1,589 per capita less on physicians and hospitals in 2002. Administration accounted for the largest share of this difference (39%), followed by incomes (31%), and more intensive provision of medical services (14%). Whether this additional spending is wasteful or warranted is unknown.; Economics

Europe and Central Asia - Health insurance and competition

World Bank
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
26.5%
Health financing systems in some Europe and Central Asia (ECA) countries are undergoing some major reforms. In parallel with the transition from central planning to develop market-based economies, countries in Central Europe have moved within a relatively short period of time from having health systems that were government managed and funded by taxes to single health insurance systems that are payroll-funded. The next chapter (chapter two) describes the insurance context in Austria, the Netherlands, Slovakia, and Switzerland. Chapter three examines risk selection in a multiple insurance system. Risk-adjusters and equalization schemes in different countries are discussed as well as the resulting incentives for insurance companies to develop cost containment strategies. Chapter four discusses whether and how insurers compete for providers, including the different forms of managed care contracts that have evolved under multiple insurance and the impact of such contracts on policy goals. Chapter five describes consumer choice in different health financing systems and whether consumers are exercising their choice to switch insurers and plans. Chapter six presents an overview of the different options for insurance reforms. The final chapter will identify the main lessons drawn from the preceding chapters and will present potential policy solutions for increasing the effectiveness of insurance systems...

ICSID 2013 Annual Report

International Centre for Settlement of Investment Disputes
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
36.35%
International investment law and international investment arbitration are relatively new disciplines: the first bilateral investment treaty was signed by Pakistan and Germany in 1959, the first investment treaty offering investor-state arbitration was concluded in 1968 between the Netherlands and Indonesia, the first International Center for Settlement of Investment Dispute (ICSID) case was registered in 1972, and the first treaty-based investment case was registered by the Centre in 1987. The Centre itself was established in 1966, along with the coming into force of the ICSID convention. It was the first dispute resolution facility designed exclusively for international investment dispute settlement, and it continues to be the only international facility dedicated to this area. This specialized mandate has allowed ICSID to develop an unparalleled expertise and focus, which benefits disputing parties, arbitrators and contracting states. Cumulatively, ICSID has administered over 430 cases, involving foreign investors from all regions of the world and more than 95 states and state agencies under the ICSID convention and rules. In addition...

Statutory priorities in corporate insolvency law : an analysis of preferred creditor status

Symes, C.
Fonte: Ashgate Publishing Limited; Farnham, England Publicador: Ashgate Publishing Limited; Farnham, England
Tipo: Livro
Publicado em //2008 EN
Relevância na Pesquisa
26.35%
http://trove.nla.gov.au/work/25222214; Introducing statutory priorities in corporate solvency -- The evolution of statutory priorities -- Theoretical perspectives and visions for statutory priorities -- The statutory priority of administrative expenses: a matter of rent, requisite expenses and administrator remuneration -- Employees as priority creditors: still the focus of attention after 180 years of statutory protection -- Government debt and taxation as a statutory priority -- Can a new statutory priority for environmental expenses by justified? -- Consumer prepayments and reward schemes: could these be the next statutory priorities? -- Musing on other possibilities for statutory priorities -- The justification of statutory priorities as a keystone to further research and action.; Christopher F. Symes

A data-based Financial Management Information System (FMIS) for Administrative Sciences Department

Ford, Neil Spencer; Zimmon, Nicholas Waldon
Fonte: Monterey, California: Naval Postgraduate School Publicador: Monterey, California: Naval Postgraduate School
Tipo: Tese de Doutorado
Relevância na Pesquisa
36.35%
Approved for public release; distribution is unlimited.; The Administrative Sciences (AS) Department of the Naval Postgraduate School (NPS) is placing an increasing emphasis on keeping departmental expenses at minimum levels requiring the AS Department to carefully monitor a large number of complex financial accounts. It becomes necessary to develop a Financial Management Information System that would result in improved management of financial assets, better use of clerical skills, and more detailed, accurate, and up-to-date reporting within the AS Department. Based on the requirement analysis and prototypes performed by previous work, this thesis develops and implements a personal computer-based Management Information System for the Management of the many funding accounts controlled by the Administrative Sciences Department. The central objective was to integrate accounting transactions performed in several different offices, currently using different software programs, into a single all-encompassing Management Information System. The system was written using dBASE IV and is currently operational.

The Eichleay formula in Naval Facilities Engineering Command (NAVFACENGCOM) contracting.

Bergan, Shawn J.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado Formato: 1 v. (various foliations)
EN_US
Relevância na Pesquisa
26.35%
When a delay causes contractors to be shut down or turn idle for a period of time, fixed overhead as well as general and administrative expenses continue to be incurred. However, the amount of direct costs to which these expenses can be allocated or expensed is reduced. The result is an amount of overhead that is unabsorbed, which can be allocated to that specific delay. Various pricing methods for calculating these unabsorbed home office overhead expenses currently exist in the construction litigation process today. The per diem Eichleay method is the most frequently utilized method. In this era of financial austerity, the armed forces are facing challenges to maintain operational readiness with fewer personnel and leaner operating capital due to shrinking defense budgets. One way to optimize these precious and limited resources is the efficient and effective use of construction funds and personnel in Naval Facilities Engineering Command (NAVFACENGCOM) construction administration. This report focuses on the commonly utilized Eichleay method of computation, as well as alternative methods currently utilized in today's construction industry. Research and analysis was conducted on current litigated construction claims resulting from disputes involving the Eichleay formula. Assumptions about the Eichleay formula method and its shortcomings have been provided. Emphasis on utilizing other methods of calculating these damages to the contractor as well as situation specific modifications of the Eichleay formula itself are also included. Conclusions were drawn from the data that identify significant strengths and weaknesses among these common place case situations. Recommendations were made for future possible improvements regarding the recognition and avoidance of potential claims by contractors. The target audience of this report is the junior construction project manager (Naval Civil Engineer Corps officer/civilian government personnel) and is to be utilized as a guide in the NAVFACENGCOM construction organization atmosphere for calculating legitimate contractor's unabsorbed home office overhead expense for a government caused suspension...

Tajikistan : Financial Assessment of Barki Tojik

Kochnakyan, Artur; Balabanyan, Ani; Meng, Zhengjia; Verink, Bastiaan
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Other Financial Sector Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.52%
This assessment presents the analysis of the financial performance of Barki Tojik (BT), the vertically integrated national power utility of Tajikistan. The assessment is based on the financial model constructed for BT. The assessment relies on projections of BT's financial statements and aims to analyze the financial standing of the company based on its operational performance, solvency and liquidity; forecast the financial performance of the company under various investment scenarios; and assess the cost of domestic power supply. The key findings of the analysis are: 1) the 2012 average weighted billed tariff was significantly lower than the estimated cost of supply; 2) In 2012, the company had a large cash deficit to fully finance the expenses required for domestic supply, the deficit being caused due to high losses, poor collection rates and high general and administrative expenses as well as unclassified costs; 3) timely payments to Independent Power Producers (IPPs) are increasingly becoming an issue; 4) difficulties of BT to service debt will ultimately become a direct burden for the state budget; and 5) significant revenue increase will be required for BT to reach cost-recovery irrespective of long-term investment scenarios pursued.

Decentralization in Madagascar

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
36.2%
This paper takes stock of Madagascar's first 10 years of decentralization. As it happened in many other developing countries, particularly in Africa, Madagascar's decentralization process has seen reversals, uncertainties and lack of clarity all along. This explains why Madagascar, despite the experience with decentralization, remains a highly centralized country with only about 3-4 percent of expenditures spent below the center and with very few prerogatives decentralized to the local level. Notwithstanding the structural impediments to decentralization in poor countries, many positive lessons can be drawn from the Madagascar case, which point to the potentials of the decentralization process. This study provides a detailed analysis of local government finances and develops a methodology for measuring local financing needs (local fiscal gap methodology). Based on this analysis, the study argues that a lot can be gained from simplifying administrative arrangements and fiscal relationships. Instead of a full-blown and ambitious decentralization strategy...

Madagascar : Decentralization

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Public Sector Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
36.35%
The objective of this decentralization study is to provide analysis and policy advice to the new Malagasy government on how to proceed with the decentralization strategy it inherited from the previous government. The end of the post-crisis emergency recovery period creates the opportunity to correct the weaknesses of the previous strategy while building on the exiting achievements. The paper specifically aims to (i) analyze the institutional and fiscal context of decentralization and (ii) present the resulting challenges for service delivery and financing - with a particular focus on local governments. Benefiting from primary data from several hundred local governments, this study aims at proving recommendations of how to improve the functioning of communes in considering the institutional and fiscal parameters. The report is organized into four chapters, including the Introduction, which explain the political, institutional, and fiscal determinants that have been influencing Madagascar's decentralization process...

Decentralization, Democracy, and Development : Recent Experience from Sierra Leone

Zhou, Yongmei
Fonte: World Bank Publicador: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH
Relevância na Pesquisa
36.35%
In 2004, the government of Sierra Leone opted for a rethink of its national governance arrangement by embarking on the resuscitation of democratically elected local government after 32 years experimenting with central government appointed district and municipal governments. The decision by the government and the people of Sierra Leone was driven by a primary consideration to address the country's seeming nonperformance in the areas of citizens' participation in governance and responding to the needs of citizens as it relates to attainment of the Millennium Development Goals (MDGs) as well as ensuring poverty reduction in the country. This book is a retrospective of the decentralization reform process in Sierra Leone from 2003-07. During this period, the Government of Sierra Leone (GoSL) reestablished elected district and urban councils across the country, transferred certain responsibilities for primary services and local investment and some financial resources to the new councils, and invested heavily in building the administrative infrastructure and capacity of the local councils. The author is partners who were intimately involved in the reform. Through recording various aspects of the process and reflecting on the observations and learning during that time...

Microcredit Interest Rates and Their Determinants, 2004-2011

Rosenberg, Richard; Gaul, Scott; Ford, William; Tomilova, Olga
Fonte: CGAP, Washington, DC Publicador: CGAP, Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
26.41%
From the beginning of modern microcredit, its most controversial dimension has been the interest rates charged by micro lenders, often referred to as microfinance institutions (MFIs). These rates are higher, often much higher, than normal bank rates, mainly because it inevitably costs more to lend and collect a given amount through thousands of tiny loans than to lend and collect the same amount in a few large loans. Higher administrative costs have to be covered by higher interest rates. Many people worry that poor borrowers are being exploited by excessive interest rates, given that those borrowers have little bargaining power, and that an ever-larger proportion of microcredit is moving into for-profit organizations where higher interest rates could, as the story goes, mean higher returns for the shareholders. Section one looks at the level and trend of micro lenders' interest rates worldwide, and breaks them out among different types of institutions (peer groups). Section two examines the cost of funds that micro lenders borrow to fund their loan portfolio. Section three reports on loan losses...

Designing Direct Subsidies for Water and Sanitation Services : Panama—A Case Study

Foster, Vivien; Gomez-Lobo, Andres; Halpern, Jonathan
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research; Publications & Research :: Policy Research Working Paper
EN_US
Relevância na Pesquisa
36.45%
As an alternative to traditional subsidy schemes in utility sectors, direct subsidy programs have several advantages: they are transparent, they are explicit, and they minimize distortions of the behavior of both the utility, and the customers. At the same time, defining practical eligibility criteria for direct subsidy schemes is difficult, and identifying eligible households may entail substantial administrative costs. The authors, using a case study from Panama, discuss some of the issues associated with the design of direct subsidy systems for water services. The conclude that: 1) There is a need to assess - rather than assume - the need for a subsidy. A key test of affordability, and thus of the need for a subsidy, is to compare the cost of the service, with some measure of household willingness to pay. 2) The initial assessment must consider the affordability of connection costs as well as the affordability of the service itself. Connection costs may be prohibitive for poor households with no credit, suggesting a need to focus subsidies on providing access, rather than ongoing water consumption. 3) A key issue in designing a direct subsidy scheme is its targeting properties. Poverty is a complex phenomenon, and difficult to measure. Eligibility must therefore be based on easily measurable proxy variables...

Transformations in Health Policy: An Analysis of Alzheimer's Disease Testing, Medicaid Enrollment, and Insurance Market Concentration

Wikler, Elizabeth McCarthy
Fonte: Harvard University Publicador: Harvard University
Tipo: Thesis or Dissertation
EN_US
Relevância na Pesquisa
36.38%
This dissertation consists of three quantitative papers addressing contemporary issues in health policy. The first paper draws on a survey of 2,678 adults from the United States and four European countries to assess demand for a hypothetical early medical test for Alzheimer's disease (AD). Overall, 67% of respondents reported that they would be "very" or "somewhat" likely to get the test if it were available. Through logistic regression analysis, we find that interest was higher among those worried about developing AD, with an immediate blood relative with AD, and who have provided care for AD patients. Knowing that AD is fatal did not influence demand, except among those with an affected blood relative. We expect that a test becoming available could precipitate the creation of a large constituency of asymptomatic, diagnosed adults, affecting a range of health policy decisions. The second paper utilizes Current Population Survey data to explore state-level Medicaid enrollment rates among eligible parents between 2003 and 2010, focusing on the interaction of race and ethnicity and political ideology. Using logistic regression analysis, we find that average take-up for Hispanics in conservative states was 23%, whereas take-up was 38% for both whites and blacks in those states...

O reconhecimento contábil dos gastos associados às medidas de gestão ambiental no segmento de abastecimento de combustíveis; Accounting recognition of expenses associated with environmental management measures in the fuel segment

Lorenzett, Daniel Benitti; Rossato, Marivane Vestena; Godoy, Leoni Pentiado
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/04/2011 POR
Relevância na Pesquisa
26.5%
Dada a tendência mundial de sustentabilidade, os postos de combustíveis vêm investindo em gestão ambiental e consequentemente incorrendo em gastos dessa natureza. Tais gastos devem ser adequadamente registrados pela contabilidade ambiental. Assim, o presente estudo buscou analisar o reconhecimento contábil desses gastos segundo as normas brasileiras de contabilidade e literatura específica. Para seu desenvolvimento foi realizada uma pesquisa de campo, através das técnicas de observação e entrevista estruturada. Os resultados revelaram que os gastos com gestão ambiental podem ser registrados como: despesas ambientais, as taxas e licenças ambientais, devendo ser reconhecidas pela utilização dos insumos no setor administrativo; como ativos ambientais, os reservatórios para captação da água da chuva, devendo ser reconhecidos no momento da sua aquisição; ou ainda, como custos ambientais, os valores gastos para manutenção das atividades de proteção e preservação ambiental, devendo ser reconhecidos no momento da sua utilização no processo produtivo.; Given the global trend of sustainability, the gas stations have been investing in environmental management, and consequently incurring such expenses. These expenses related to environmental aspects must be properly registered through environmental accounting. Thus...

Um Estudo Sobre os Gastos Ambientais Presentes na Contabilidade de Indústrias Químicas Brasileiras; Um Estudo Sobre os Gastos Ambientais Presentes na Contabilidade de Indústrias Químicas Brasileiras

Leonardo, Vera Sirlene
Fonte: Universidade Federal de Minas Gerais - Departamento de Ciências Contábeis Publicador: Universidade Federal de Minas Gerais - Departamento de Ciências Contábeis
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Artigo Avaliado pelos Pares; ; Formato: application/pdf
Publicado em 08/05/2009 POR
Relevância na Pesquisa
26.42%
   The aim of the present paper is to make a study regarding environmental expenditure entered or recorded in the accounting systems of Brazilian chemical industries. The work shows the contribution that accounting can provide to society, when making possible to enter expenses, named environmental expenses, in the accounting system. The study, characterized as a data collection and exploratory research, was carried out in Brazilian chemical industries certified with ISO 14001. At the beginning of the study, the aim was to identify the current environmental management system implanted in the industries; thus, the study involved an analysis of the kind of environmental expenditure entered in the accounting system, as well as, if the way they appear to stakeholders show (or not) a commitment on part of companies management with local environmental matters. It was verified that, the industries undergoing investigation have been evaluating the environmental impact provoked by their daily activities and to achieve that, they count on the support of internal management control systems, which breakdown the running expenses, the expenditure and the investments regarding environment. In addition, it was observed the emergency of an action on part of organizations to make public such information...