{"title":"Emotional and social intelligence assisting the leader to act in the cycle of success in the service organizations","authors":"Gabriel da Silva Campos, M. Massi","doi":"10.21710/RCH.V28I0.512","DOIUrl":"https://doi.org/10.21710/RCH.V28I0.512","url":null,"abstract":"","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"28 1","pages":"513-526"},"PeriodicalIF":0.1,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48960678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
EnglishThis work shows the path through which companies enter new markets or bring new propositions to established ones. It presents the market analysis process, the strategical decisions that determine the company’s position on it and the required changes in the configurations for this new action. It also studies the process of selecting the business model and the conditions for its definition the adoption and subsequent development of resources and capabilities required to conquer this new market. It is presented the necessary conditions to remain and maintain its market position. These concepts are presented through a case study of a business group that takes part in different franchises. portuguesEste trabalho mostra o caminho pelo qual empresas entram em novos mercados, ou trazem novas propostas aqueles em que ja estao estabelecidas. Tambem apresenta o processo de analise dos mercados, as decisoes estrategicas que determinam a posicao nele e as mudancas nas configuracoes para esta nova acao. Alem disso, estuda a escolha de modelos de negocios, das condicoes para a sua elaboracao e dos recursos e das capacidades que devem ser adotados, e os novos que deverao ser desenvolvidos, ao longo do percurso, para a conquista do novo mercado. Sao abordadas ainda as condicoes necessarias para a permanencia nesses mercados. Esses conceitos sao apresentados no estudo de um grupo que atua em diversas franquias.
{"title":"Entrada em novos mercados: a evolução do modelo de negócio e das capacidades dinâmicas","authors":"Victor Wolowski Kenski, Sergio Bulgacov","doi":"10.21710/RCH.V19I0.357","DOIUrl":"https://doi.org/10.21710/RCH.V19I0.357","url":null,"abstract":"EnglishThis work shows the path through which companies enter new markets or bring new propositions to established ones. It presents the market analysis process, the strategical decisions that determine the company’s position on it and the required changes in the configurations for this new action. It also studies the process of selecting the business model and the conditions for its definition the adoption and subsequent development of resources and capabilities required to conquer this new market. It is presented the necessary conditions to remain and maintain its market position. These concepts are presented through a case study of a business group that takes part in different franchises. portuguesEste trabalho mostra o caminho pelo qual empresas entram em novos mercados, ou trazem novas propostas aqueles em que ja estao estabelecidas. Tambem apresenta o processo de analise dos mercados, as decisoes estrategicas que determinam a posicao nele e as mudancas nas configuracoes para esta nova acao. Alem disso, estuda a escolha de modelos de negocios, das condicoes para a sua elaboracao e dos recursos e das capacidades que devem ser adotados, e os novos que deverao ser desenvolvidos, ao longo do percurso, para a conquista do novo mercado. Sao abordadas ainda as condicoes necessarias para a permanencia nesses mercados. Esses conceitos sao apresentados no estudo de um grupo que atua em diversas franquias.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"19 1","pages":"385-408"},"PeriodicalIF":0.1,"publicationDate":"2017-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45903395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
EnglishThe automotive industry has constantly sought improvements in its products, whether through technological innovation or the improvement of its production processes. More durable materials that bring economies of scale, lower consumption, and ever-shorter manufacturing costs are the subject of ongoing research. Automotive engines are an integral part of this search and its increasingly efficient, cost-effective operation is under investigation. The purpose of this paper is to explore the characteristics of polymer composites, their use as vehicle engine piston rings and the feasibility of filing their patent. Organizations are increasingly complex and their longevity depends on a clear observation of the setting where they are acting and decision-making increasingly based on experience and the perception of their realities. In order to do so, books and articles were consulted that allowed the desired analysis. As a result, a generalist view was obtained on how polymer composites can contribute to achieve the expected parameters. portuguesA industria automotiva tem buscado constantemente melhorias de seus produtos, quer seja por meio da inovacao tecnologica ou da melhoria de seus processos produtivos. Materiais mais duraveis que tragam economia de escala, menor consumo e custos de fabricacao cada vez mais enxutos sao objeto de pesquisas continuas. Os motores dos automoveis sao parte integrante desta busca e o seu funcionamento cada vez mais eficiente, aliado a uma boa relacao custo-beneficio sao alvo de investigacao. O objetivo deste artigo e explorar as caracteristicas de materiais compositos polimericos, sua utilizacao como aneis de pistao de motores de veiculos e, em especial, a viabilidade do deposito de sua patente. As organizacoes demonstram estar cada vez mais complexas e sua longevidade depende de uma observacao clara do cenario onde estao atuando e tomadas de decisao cada vez mais embasadas na experiencia e na percepcao de suas realidades. Para tanto, foram consultados livros e artigos que possibilitaram a analise desejada. Como resultado, obteve-se uma visao generalista de como os compositos polimericos podem contribuir para se atingir os parâmetros esperados.
无论是通过技术创新还是改进生产工艺，汽车工业都在不断寻求产品的改进。更耐用的材料带来规模经济、更低的消耗和更短的制造成本是正在进行的研究的主题。汽车发动机是搜索工作的重要组成部分，其日益高效、经济的操作正在调查中。本文的目的是探讨聚合物复合材料的特性、其作为汽车发动机活塞环的用途及其申请专利的可行性。组织越来越复杂，它们的寿命取决于对环境的清晰观察，它们的行动和决策越来越多地基于经验和对现实的感知。为了做到这一点，查阅了允许进行所需分析的书籍和文章。结果，获得了聚合物复合材料如何有助于实现预期参数的综合观点。葡萄牙工业汽车技术项目包括恒定的工艺工艺产品、新工艺产品、新技术产品、新工艺产品。材料的主要耐用性是基于规模经济的，主要消费性是基于规模经济的，主要消费性是基于规模经济的。汽车电机是汽车行业的一个重要组成部分，它是汽车行业的一个重要组成部分，是汽车行业的一个重要组成部分，是汽车行业的一个重要组成部分，是汽车行业的重要组成部分。摘要目的:探讨复合材料的高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料、高分子材料的应用。正如组织所展示的那样，明星和明星的关系是复杂的，而长期以来，这取决于人们的观察，取决于人们对情景的理解，取决于人们对明星和明星的关系，取决于人们对明星和明星的感受，取决于人们对明星和明星的感受。在此之前，我们的顾问们已经开始讨论如何在未来进行分析。Como resultado, object -se uma visao generalista de Como compositos politicos podem贡献者Como comitos parmetros sperados。
{"title":"Estudo da viabilidade econômica do depósito de patente de anéis de pistão com base em compósitos poliméricos","authors":"Claudio Dalmolim, J. L. Rossi","doi":"10.21710/rch.v19i0.377","DOIUrl":"https://doi.org/10.21710/rch.v19i0.377","url":null,"abstract":"EnglishThe automotive industry has constantly sought improvements in its products, whether through technological innovation or the improvement of its production processes. More durable materials that bring economies of scale, lower consumption, and ever-shorter manufacturing costs are the subject of ongoing research. Automotive engines are an integral part of this search and its increasingly efficient, cost-effective operation is under investigation. The purpose of this paper is to explore the characteristics of polymer composites, their use as vehicle engine piston rings and the feasibility of filing their patent. Organizations are increasingly complex and their longevity depends on a clear observation of the setting where they are acting and decision-making increasingly based on experience and the perception of their realities. In order to do so, books and articles were consulted that allowed the desired analysis. As a result, a generalist view was obtained on how polymer composites can contribute to achieve the expected parameters. portuguesA industria automotiva tem buscado constantemente melhorias de seus produtos, quer seja por meio da inovacao tecnologica ou da melhoria de seus processos produtivos. Materiais mais duraveis que tragam economia de escala, menor consumo e custos de fabricacao cada vez mais enxutos sao objeto de pesquisas continuas. Os motores dos automoveis sao parte integrante desta busca e o seu funcionamento cada vez mais eficiente, aliado a uma boa relacao custo-beneficio sao alvo de investigacao. O objetivo deste artigo e explorar as caracteristicas de materiais compositos polimericos, sua utilizacao como aneis de pistao de motores de veiculos e, em especial, a viabilidade do deposito de sua patente. As organizacoes demonstram estar cada vez mais complexas e sua longevidade depende de uma observacao clara do cenario onde estao atuando e tomadas de decisao cada vez mais embasadas na experiencia e na percepcao de suas realidades. Para tanto, foram consultados livros e artigos que possibilitaram a analise desejada. Como resultado, obteve-se uma visao generalista de como os compositos polimericos podem contribuir para se atingir os parâmetros esperados.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"19 1","pages":"459-474"},"PeriodicalIF":0.1,"publicationDate":"2017-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43246305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
EnglishThe sample size of a study is one of the most important steps, methodologically, the study allows for its contextualization and validity. In the case of research in the social sciences, there is a difficulty in the context of the impending sized organizations surveyed. The study revealed the need for standardization of the criteria that define the medium organizations to enable comparative studies and to facilitate economic and financial analyzes. It was clear that the definitions currently used stem from society and very little from academia, pointing to the need for more academic settings. The work also shows that the main obstacles to growth remains the high tax burden and shortage of skilled labor and that the main determinants for future growth reside in investing in corporate governance, human resources and geographic expansion. portuguesA definicao da amostra de um estudo e uma das etapas mais relevantes, metodologicamente, para que o estudo permita sua contextualizacao e validade. No caso das pesquisas na area de ciencias sociais, ha uma dificuldade iminente na contextualizacao do porte das organizacoes pesquisadas. O estudo revelou a necessidade de padronizacao dos criterios que definem as medias organizacoes, a fim de possibilitar estudos comparativos e de facilitar analises economicas e financeiras. Ficou claro que as definicoes atualmente utilizadas originam-se da sociedade e muito pouco do meio academico, apontando para a necessidade de definicoes mais academicas. O trabalho revela, ainda, que os principais obstaculos ao crescimento continuam sendo a elevada carga tributaria e a escassez de mao de obra qualificada e que os principais determinantes para o crescimento futuro residem no investimento em governanca corporativa, em recursos humanos e na expansao geografica.
{"title":"Taxonomia do porte das empresas em pesquisas: caracterizando as Médias Empresas","authors":"Denilson Aparecida Leite Freire, Sérgio Nunes Muritiba, Patrícia Morilha Muritiba","doi":"10.21710/RCH.V19I0.301","DOIUrl":"https://doi.org/10.21710/RCH.V19I0.301","url":null,"abstract":"EnglishThe sample size of a study is one of the most important steps, methodologically, the study allows for its contextualization and validity. In the case of research in the social sciences, there is a difficulty in the context of the impending sized organizations surveyed. The study revealed the need for standardization of the criteria that define the medium organizations to enable comparative studies and to facilitate economic and financial analyzes. It was clear that the definitions currently used stem from society and very little from academia, pointing to the need for more academic settings. The work also shows that the main obstacles to growth remains the high tax burden and shortage of skilled labor and that the main determinants for future growth reside in investing in corporate governance, human resources and geographic expansion. portuguesA definicao da amostra de um estudo e uma das etapas mais relevantes, metodologicamente, para que o estudo permita sua contextualizacao e validade. No caso das pesquisas na area de ciencias sociais, ha uma dificuldade iminente na contextualizacao do porte das organizacoes pesquisadas. O estudo revelou a necessidade de padronizacao dos criterios que definem as medias organizacoes, a fim de possibilitar estudos comparativos e de facilitar analises economicas e financeiras. Ficou claro que as definicoes atualmente utilizadas originam-se da sociedade e muito pouco do meio academico, apontando para a necessidade de definicoes mais academicas. O trabalho revela, ainda, que os principais obstaculos ao crescimento continuam sendo a elevada carga tributaria e a escassez de mao de obra qualificada e que os principais determinantes para o crescimento futuro residem no investimento em governanca corporativa, em recursos humanos e na expansao geografica.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"19 1","pages":"536-560"},"PeriodicalIF":0.1,"publicationDate":"2017-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49654187","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Diego Zacarias dos Santos, D. Castilho, Alexandre Gonzales
EnglishThis paper treated of environmental accounting disclosure level regarding the largest energy generation companies listed at BM&F Bovespa, analyzing the requirements of the Accounting Standards Pronouncement related to the subject. The evaluation of information included the Standards Accounting Statements (DFP) between the years 2010 and 2014. The sample of companies was based on companies with significant assets amount and listed on the Sao Paulo Stock Exchange (BM&F BOVESPA) that are within the universe of those which significantly impact the environment due their activities. Therefore, due an accounting requirement regarding the disclosure of tax liabilities by companies, the main goal were identify if companies from energy sector are complying with the minimum demanding related to environmental contingencies disclosure, as required by CPC 25. The objective of the study was to identify the level of environmental accounting disclosure of the largest energy generation companies listed at BM&F Bovespa, analyzing the Accounting Standards requirements. For this academic study was used the content analysis methodology, which evaluation considered just the disclosure made by companies object of this paper. The disclosure of information object of the study are compulsory because are considered as mandatory due the current accounting standards, and are reinforced why they are opened stock exchange companies being required periodically the disclosure in them DFPs. The results of the study showed generally that this companies present a moderately satisfactory accounting disclosure level of environmental contingent liabilities, however they need to improve the presentation level. portuguesO presente artigo tratou do nivel de evidenciacao contabil ambiental das maiores empresas de geracao de energia listadas na BM&F Bovespa, analisando-se as exigencias do Pronunciamento Contabil que tratam do tema. A avaliacao das informacoes compreendeu as Demonstracoes Financeiras Padronizadas (DFPs) entre os anos de 2010 e 2014. Posto isso, devido a obrigatoriedade contabil da evidenciacao de passivos tributarios das empresas, buscou-se identificar se as empresas do setor de energia estao cumprindo os pre-requisitos minimos de disclosure de contingencias ambientais, conforme requerido pelo CPC 25. O objetivo do estudo foi identificar o nivel de evidenciacao contabil ambiental das maiores empresas de geracao de energia listadas na BM&F Bovespa, analisando-se as exigencias do Pronunciamento Contabil. Para este estudo foi utilizada a metodologia de analise de conteudo, cuja avaliacao se ateve ao disclosure efetuado pelas empresas objetos deste artigo. A evidenciacao das informacoes objetos do estudo sao de carater obrigatorio por serem conceituadas como mandatorias pelas normas contabeis vigentes, e sao reforcadas por serem empresas de capital aberto que devem divulgar periodicamente em suas DFPs. Os resultados do estudo demonstraram de forma geral que essas empresas
{"title":"Avaliação do nível de Disclosure de passivos ambientais contingentes pelas principais empresas do setor elétrico entre 2010 E 2014","authors":"Diego Zacarias dos Santos, D. Castilho, Alexandre Gonzales","doi":"10.21710/rch.v19i0.307","DOIUrl":"https://doi.org/10.21710/rch.v19i0.307","url":null,"abstract":"EnglishThis paper treated of environmental accounting disclosure level regarding the largest energy generation companies listed at BM&F Bovespa, analyzing the requirements of the Accounting Standards Pronouncement related to the subject. The evaluation of information included the Standards Accounting Statements (DFP) between the years 2010 and 2014. The sample of companies was based on companies with significant assets amount and listed on the Sao Paulo Stock Exchange (BM&F BOVESPA) that are within the universe of those which significantly impact the environment due their activities. Therefore, due an accounting requirement regarding the disclosure of tax liabilities by companies, the main goal were identify if companies from energy sector are complying with the minimum demanding related to environmental contingencies disclosure, as required by CPC 25. The objective of the study was to identify the level of environmental accounting disclosure of the largest energy generation companies listed at BM&F Bovespa, analyzing the Accounting Standards requirements. For this academic study was used the content analysis methodology, which evaluation considered just the disclosure made by companies object of this paper. The disclosure of information object of the study are compulsory because are considered as mandatory due the current accounting standards, and are reinforced why they are opened stock exchange companies being required periodically the disclosure in them DFPs. The results of the study showed generally that this companies present a moderately satisfactory accounting disclosure level of environmental contingent liabilities, however they need to improve the presentation level. portuguesO presente artigo tratou do nivel de evidenciacao contabil ambiental das maiores empresas de geracao de energia listadas na BM&F Bovespa, analisando-se as exigencias do Pronunciamento Contabil que tratam do tema. A avaliacao das informacoes compreendeu as Demonstracoes Financeiras Padronizadas (DFPs) entre os anos de 2010 e 2014. Posto isso, devido a obrigatoriedade contabil da evidenciacao de passivos tributarios das empresas, buscou-se identificar se as empresas do setor de energia estao cumprindo os pre-requisitos minimos de disclosure de contingencias ambientais, conforme requerido pelo CPC 25. O objetivo do estudo foi identificar o nivel de evidenciacao contabil ambiental das maiores empresas de geracao de energia listadas na BM&F Bovespa, analisando-se as exigencias do Pronunciamento Contabil. Para este estudo foi utilizada a metodologia de analise de conteudo, cuja avaliacao se ateve ao disclosure efetuado pelas empresas objetos deste artigo. A evidenciacao das informacoes objetos do estudo sao de carater obrigatorio por serem conceituadas como mandatorias pelas normas contabeis vigentes, e sao reforcadas por serem empresas de capital aberto que devem divulgar periodicamente em suas DFPs. Os resultados do estudo demonstraram de forma geral que essas empresas","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"19 1","pages":"585-609"},"PeriodicalIF":0.1,"publicationDate":"2017-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46118023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Edgar Fabián Mera Bozano, Gina Elizabeth Vargas Núñez, Santiago Xavier Flores Brito
espanolEl presente articulo comprende un importante aporte para la administracion tributaria, toda vez que permite identificar el costo indirecto que recae sobre los contribuyentes en el momento de cumplir con las obligaciones fiscales, costo que doctrinariamente es conocido como presion tributaria indirecta, si bien las obligaciones son varias, no todas recaen sobre el mismo sujeto obligado. La tendencia en el Ecuador es la disminucion de los mencionados costos, de ahi la importancia que le ha dado el Servicio de Rentas Internas al uso de las tecnologias de la informacion, a traves de los diversos servicios en linea en el ciclo del contribuyente, desde su inscripcion en el Registro, hasta la declaracion y pago a traves de la web. El presente trabajo muestra que todavia existen procesos derivados de constantes cambios normativos y procedimentales que generan un costo adicional al pago del tributo como tal, el mayor costo lo representa el rubro de remuneraciones al personal con funciones ligadas al pago de impuestos y la utilizacion de recursos por cambios informaticos en los sistemas. El reto esta dado en generar una reforma integral, la digitalizacion de los procesos, y disminucion del analfabetismo tecnologico que puede existir en la ciudadania, fomentando la cultura tributaria a traves del cumplimiento voluntario y oportuno de las obligaciones, sin la proclividad de burlar la ley con resquicios y atajos. EnglishThe present article includes an important contribution for the tax administration, since it allows identifying the indirect cost to taxpayers when complying with tax obligations, the cost that is doctrinally known as indirect tax pressure, although the obligations are Several, Not all of them fall on the same obligated subject, the tendency in Ecuador is the reduction of the costs of tracking, hence the value given by the Internal Revenue service to the use of information technologies, through The various Online Services in the contribution cycle, from registration to registration, to declaration and payment through the web. The present study shows that however there are always processes derived from constant regulatory changes and procedures that generate an additional cost to the payment of the Tribute as such, The highest cost represents the item of remuneration to the staff with slight to the payment of and the use of resources for computer changes in systems, the challenge is to generate a comprehensive reform, the digitization of processes, and the reduction of technological illiteracy that may exist in the citizenry, promoting the tax culture Through compliance Voluntary and timely obligation, without the proclivity to circumvent the law with loopholes and shortcuts.
{"title":"El costo de la transacción tributaria en las empresas comerciales de la Provincia de Tungurahua","authors":"Edgar Fabián Mera Bozano, Gina Elizabeth Vargas Núñez, Santiago Xavier Flores Brito","doi":"10.21710/rch.v19i0.338","DOIUrl":"https://doi.org/10.21710/rch.v19i0.338","url":null,"abstract":"espanolEl presente articulo comprende un importante aporte para la administracion tributaria, toda vez que permite identificar el costo indirecto que recae sobre los contribuyentes en el momento de cumplir con las obligaciones fiscales, costo que doctrinariamente es conocido como presion tributaria indirecta, si bien las obligaciones son varias, no todas recaen sobre el mismo sujeto obligado. La tendencia en el Ecuador es la disminucion de los mencionados costos, de ahi la importancia que le ha dado el Servicio de Rentas Internas al uso de las tecnologias de la informacion, a traves de los diversos servicios en linea en el ciclo del contribuyente, desde su inscripcion en el Registro, hasta la declaracion y pago a traves de la web. El presente trabajo muestra que todavia existen procesos derivados de constantes cambios normativos y procedimentales que generan un costo adicional al pago del tributo como tal, el mayor costo lo representa el rubro de remuneraciones al personal con funciones ligadas al pago de impuestos y la utilizacion de recursos por cambios informaticos en los sistemas. El reto esta dado en generar una reforma integral, la digitalizacion de los procesos, y disminucion del analfabetismo tecnologico que puede existir en la ciudadania, fomentando la cultura tributaria a traves del cumplimiento voluntario y oportuno de las obligaciones, sin la proclividad de burlar la ley con resquicios y atajos. EnglishThe present article includes an important contribution for the tax administration, since it allows identifying the indirect cost to taxpayers when complying with tax obligations, the cost that is doctrinally known as indirect tax pressure, although the obligations are Several, Not all of them fall on the same obligated subject, the tendency in Ecuador is the reduction of the costs of tracking, hence the value given by the Internal Revenue service to the use of information technologies, through The various Online Services in the contribution cycle, from registration to registration, to declaration and payment through the web. The present study shows that however there are always processes derived from constant regulatory changes and procedures that generate an additional cost to the payment of the Tribute as such, The highest cost represents the item of remuneration to the staff with slight to the payment of and the use of resources for computer changes in systems, the challenge is to generate a comprehensive reform, the digitization of processes, and the reduction of technological illiteracy that may exist in the citizenry, promoting the tax culture Through compliance Voluntary and timely obligation, without the proclivity to circumvent the law with loopholes and shortcuts.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"19 1","pages":"561-584"},"PeriodicalIF":0.1,"publicationDate":"2017-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49281922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Diego Mauricio Calvopiña Andrade, Jorge Gualberto Paredes Gavilanez, José Álvarez Román, Víctor Medardo Velasco Samaniego
EnglishKnowledge Management is currently considered as a compass in university education management. The purpose of this research is to identify the relevance of the role that teachers play in higher education within the framework of knowledge management based on a differentiating approach that, when harmonized in learning processes, constitutes an effective tool For the achievement of significant learning in students, who must respond to the demands of a globalized and well-informed world; The review of scientific studies related to the Knowledge Management, allowed to enrich the cognitive component to objectively estimate the relevance of university teaching management that is developed in Ecuador; The results allowed identifying, identifying the contribution of knowledge management to higher education, the importance of teacher's skills in inter-learning processes; Succinctly it can be said that knowledge management is presented as an ideal option to develop innovative processes aimed at providing comprehensive training to third level students at the Ecuadorian university. portuguesLa gestion del conocimiento actualmente es considerada una brujula en la gestion educativa universitaria. El proposito de la presente investigacion consiste en identificar la pertinencia del rol que cumple los docentes en la educacion universitaria y, mas especificamente, en el marco de la gestion del conocimiento, a partir de un enfoque diferenciador que al ser armonizado en los procesos de aprendizaje se constituye en herramienta eficaz para el logro de aprendizajes significativos en los estudiantes mismos, que deben responder a las exigencias de un mundo globalizado y bien informado. La revision de estudios cientificos relacionados con la gestion del conocimiento permitio enriquecer el componente cognitivo para estimar con objetividad la pertinencia de la gestion docente universitaria que se desarrolla en el Ecuador. Los resultados permitieron identificar el aporte de la gestion del conocimiento a la educacion superior, la importancia de la pericia del docente en los procesos de interaprendizaje. Sucintamente, se puede decir que la gestion del conocimiento se presenta como una opcion idonea para desarrollar procesos innovadores orientados a proporcionar una formacion integral a los estudiantes de tercer nivel en la universidad ecuatoriana.
英语知识管理目前被认为是大学教育管理的指南针。本研究的目的是确定教师在知识管理框架内所扮演的角色的相关性，该框架基于一种差异化的方法，这种方法在学习过程中得到协调，就构成了学生实现重要学习的有效工具，学生必须对全球化和信息灵通的世界的要求作出反应;回顾了与知识管理相关的科学研究，丰富了认知成分，客观地估计了厄瓜多尔开发的大学教学管理的相关性;结果允许识别，识别知识管理对高等教育的贡献，教师技能在相互学习过程中的重要性;简而言之，可以这样说，知识管理是发展创新进程的理想选择，目的是向厄瓜多尔大学的第三级学生提供全面培训。“经济问题”实际上被认为是“教育问题”和“大学问题”。El proposito de la现在investigacion consiste en要拉pertinencia德尔的方式,它也洛杉矶讲解员en la educacion大学联盟y, mas especificamente, en El marco de la治理del conocimiento从de联合国enfoque diferenciador al ser armonizado在洛杉矶proceso de aprendizaje se constituye en herramienta eficaz对位El耳环de aprendizajes significativos顺利洛对,,岁以上应答las exigencias de联合国世界globalizado y好informado。在厄瓜多尔，《科学研究与关系的修正》为《科学研究与关系的修正》，为《科学研究与关系的修正》，为《科学研究与关系的修正》，为《科学研究与关系的修正》，为《科学研究与关系的修正》，为《科学研究与关系的修正》。结果表明，在经济问题、教育优势、教育能力和教育过程的重要性等方面存在着相同的问题。在此基础上，我们提出了经济发展的决定性问题，并提出了经济发展过程中的共同选择、创新取向、比例取向和形成积分等问题。
{"title":"La Gestión del conocimiento y su pertinencia de en la Educación Universitaria","authors":"Diego Mauricio Calvopiña Andrade, Jorge Gualberto Paredes Gavilanez, José Álvarez Román, Víctor Medardo Velasco Samaniego","doi":"10.21710/RCH.V19I0.374","DOIUrl":"https://doi.org/10.21710/RCH.V19I0.374","url":null,"abstract":"EnglishKnowledge Management is currently considered as a compass in university education management. The purpose of this research is to identify the relevance of the role that teachers play in higher education within the framework of knowledge management based on a differentiating approach that, when harmonized in learning processes, constitutes an effective tool For the achievement of significant learning in students, who must respond to the demands of a globalized and well-informed world; The review of scientific studies related to the Knowledge Management, allowed to enrich the cognitive component to objectively estimate the relevance of university teaching management that is developed in Ecuador; The results allowed identifying, identifying the contribution of knowledge management to higher education, the importance of teacher's skills in inter-learning processes; Succinctly it can be said that knowledge management is presented as an ideal option to develop innovative processes aimed at providing comprehensive training to third level students at the Ecuadorian university. portuguesLa gestion del conocimiento actualmente es considerada una brujula en la gestion educativa universitaria. El proposito de la presente investigacion consiste en identificar la pertinencia del rol que cumple los docentes en la educacion universitaria y, mas especificamente, en el marco de la gestion del conocimiento, a partir de un enfoque diferenciador que al ser armonizado en los procesos de aprendizaje se constituye en herramienta eficaz para el logro de aprendizajes significativos en los estudiantes mismos, que deben responder a las exigencias de un mundo globalizado y bien informado. La revision de estudios cientificos relacionados con la gestion del conocimiento permitio enriquecer el componente cognitivo para estimar con objetividad la pertinencia de la gestion docente universitaria que se desarrolla en el Ecuador. Los resultados permitieron identificar el aporte de la gestion del conocimiento a la educacion superior, la importancia de la pericia del docente en los procesos de interaprendizaje. Sucintamente, se puede decir que la gestion del conocimiento se presenta como una opcion idonea para desarrollar procesos innovadores orientados a proporcionar una formacion integral a los estudiantes de tercer nivel en la universidad ecuatoriana.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"19 1","pages":"475-493"},"PeriodicalIF":0.1,"publicationDate":"2017-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42412034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
EnglishOne of the main financial statements is the Cash Flow. It became mandatory from the law # 11,638/2007 on, which changed the law # 6,404/1976 – the Corporations’ law, and the Cash Flow statement allows analysis about the companies’ operations activities effects, investing and financing, highlighting their main sources of financial allocation. In 2005 and 2006, 37 companies registered takeover bids in the Brazilian Securities Exchange Commission (CVM – Comissao de Valores Mobiliarios). Based on these companies’ analysis of Projected Cash Flows (FCP – Fluxos de Caixa Projetados) when the takeover bids were put in place and their Actual Cash Flows (FCR – Fluxo de Caixa Realizados) the objective of this work was to compare those cash flows, to analyze the differences between the Statements of Cash Flows attached to the Appraisal Reports and the actual ones, as well as to check if these companies’ cash were in line with the balances projected in the takeover bids. The obtained results via statistical analysis of differences between the Projected Cash Flows attached to the Appraisal Reports and the effective Actual Cash Flows, all of them compared in the period between 2007 and 2013, did not show significant differences among them. IE: it was observed that, nevertheless the companies did not accomplish the promised Cash Flows delivery when the OPAs were put in place, the differences between the balances projected and the actual ones were not statistically significant. portuguesUma das principais demonstracoes financeiras e a Demonstracao dos Fluxos de Caixa. Com divulgacao obrigatoria a partir da Lei n. 11.638/07, que alterou a Lei n. 6.404/76 – a Lei das Sociedades Anonimas, essa demonstracao permite avaliar os efeitos financeiros das atividades operacionais, de investimento e de financiamento das empresas, evidenciando suas principais fontes de alocacao dos recursos financeiros. Em 2005 e 2006, 37 empresas registraram Ofertas Publicas de Aquisicao (OPAs) na Comissao de Valores Mobiliarios (CVM). Com base na analise do Fluxo de Caixa Projetado (FCP) dessas empresas para realizacao da Oferta Publica de Aquisicao e dos Fluxos de Caixa Realizados (FCR) posteriormente, o objetivo dessa pesquisa foi comparar esses fluxos de caixa, avaliar as diferencas entre o fluxo de caixa previsto nos laudos de avaliacao e o fluxo de caixa realizado, para verificar se o fluxo de caixa realizado dessas empresas foi condizente com o que foi projetado nas OPAs. Os resultados obtidos por analise estatistica das diferencas entre os Fluxos de Caixa Projetados nos laudos de avaliacao e os Fluxos de Caixa efetivamente realizados, todos comparados no periodo entre 2007 e 2013, nao mostraram diferencas significativas entre eles. Dessa forma, foi possivel concluir que embora as empresas nao tenham conseguido realizar os fluxos de caixa prometidos, projetados por ocasiao das OPAs, as divergencias entre os valores projetados e realizados nao sao estatisticamente significativas
英语现金流量表是主要的财务报表之一。从第11,638/2007号法律开始，现金流量表成为强制性的，该法律修改了第6,404/1976号法律——公司法，现金流量表允许对公司的经营活动、投资和融资进行分析，突出其财务分配的主要来源。2005年和2006年，37家公司在巴西证券交易委员会(CVM - Comissao de Valores Mobiliarios)注册了收购投标。根据这些公司的预计现金流分析(FCP - Fluxos de Caixa Projetados)收购时,其实际的现金流(货代- Fluxo de Caixa Realizados)这项工作的目的是比较这些现金流,现金流的分析报表之间的差异与评估报告和实际的,以及检查是否这些公司的现金的余额预计在收购。对2007 - 2013年评估报告中所附的预计现金流量与实际有效现金流量的差异进行统计分析，两者之间没有显著差异。IE:据观察，尽管这些公司在opa到位时没有完成承诺的现金流交付，但预计余额与实际余额之间的差异在统计上并不显着。葡萄牙的“金融原则”是指葡萄牙的“金融原则”，即葡萄牙的“金融原则”。第11.638/07号《财务条例》，即第6.404/76号《财务条例》，证明了财务条例的有效性，如经营活动、投资和财务规定、证据和原则，证明了财务条例的有效性，证明了财务条例的有效性，证明了财务条例的有效性。2005年至2006年，共有37家企业注册管理机构(OPAs)和企业流动委员会(CVM)。Com基地na注意做Fluxo de Caixa Projetado (FCP) dessas senior对位realizacao da Oferta Publica de Aquisicao e dos Fluxos de Caixa Realizados(货代)posteriormente o objetivo dessa尽管信息自由comparar女性Fluxos de Caixa avaliar作为高差之间o Fluxo de Caixa组织nos laudos de avaliacao e o Fluxo de Caixa realizado对位verificar se o Fluxo de Caixa realizado dessas senior信息自由condizente Com o,信息自由Projetado nas赞助方。Os resultados obtidos运动注意estatistica das高差之间Os Fluxos de Caixa Projetados nos laudos de avaliacao e Os Fluxos de Caixa efetivamente realizados, todos comparados没有periodo之间2013年2007 e, nao mostraram高差significativas el之间。从形式上看，如果有可能得出结论，就可以根据实际情况，确定具体情况，确定方案，确定方案，确定方案，确定方案的差异，确定方案的价值，确定方案的价值，确定方案的价值，确定方案的价值，确定具有重大统计意义的方案。
{"title":"Avaliação de empresas: uma análise dos fluxos de caixa projetados versus as ofertas públicas de aquisição","authors":"C. Menezes, R. Forgi, Raul Nascimento","doi":"10.21710/RCH.V19I0.332","DOIUrl":"https://doi.org/10.21710/RCH.V19I0.332","url":null,"abstract":"EnglishOne of the main financial statements is the Cash Flow. It became mandatory from the law # 11,638/2007 on, which changed the law # 6,404/1976 – the Corporations’ law, and the Cash Flow statement allows analysis about the companies’ operations activities effects, investing and financing, highlighting their main sources of financial allocation. In 2005 and 2006, 37 companies registered takeover bids in the Brazilian Securities Exchange Commission (CVM – Comissao de Valores Mobiliarios). Based on these companies’ analysis of Projected Cash Flows (FCP – Fluxos de Caixa Projetados) when the takeover bids were put in place and their Actual Cash Flows (FCR – Fluxo de Caixa Realizados) the objective of this work was to compare those cash flows, to analyze the differences between the Statements of Cash Flows attached to the Appraisal Reports and the actual ones, as well as to check if these companies’ cash were in line with the balances projected in the takeover bids. The obtained results via statistical analysis of differences between the Projected Cash Flows attached to the Appraisal Reports and the effective Actual Cash Flows, all of them compared in the period between 2007 and 2013, did not show significant differences among them. IE: it was observed that, nevertheless the companies did not accomplish the promised Cash Flows delivery when the OPAs were put in place, the differences between the balances projected and the actual ones were not statistically significant. portuguesUma das principais demonstracoes financeiras e a Demonstracao dos Fluxos de Caixa. Com divulgacao obrigatoria a partir da Lei n. 11.638/07, que alterou a Lei n. 6.404/76 – a Lei das Sociedades Anonimas, essa demonstracao permite avaliar os efeitos financeiros das atividades operacionais, de investimento e de financiamento das empresas, evidenciando suas principais fontes de alocacao dos recursos financeiros. Em 2005 e 2006, 37 empresas registraram Ofertas Publicas de Aquisicao (OPAs) na Comissao de Valores Mobiliarios (CVM). Com base na analise do Fluxo de Caixa Projetado (FCP) dessas empresas para realizacao da Oferta Publica de Aquisicao e dos Fluxos de Caixa Realizados (FCR) posteriormente, o objetivo dessa pesquisa foi comparar esses fluxos de caixa, avaliar as diferencas entre o fluxo de caixa previsto nos laudos de avaliacao e o fluxo de caixa realizado, para verificar se o fluxo de caixa realizado dessas empresas foi condizente com o que foi projetado nas OPAs. Os resultados obtidos por analise estatistica das diferencas entre os Fluxos de Caixa Projetados nos laudos de avaliacao e os Fluxos de Caixa efetivamente realizados, todos comparados no periodo entre 2007 e 2013, nao mostraram diferencas significativas entre eles. Dessa forma, foi possivel concluir que embora as empresas nao tenham conseguido realizar os fluxos de caixa prometidos, projetados por ocasiao das OPAs, as divergencias entre os valores projetados e realizados nao sao estatisticamente significativas","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"19 1","pages":"494-513"},"PeriodicalIF":0.1,"publicationDate":"2017-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48823238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
espanolEste trabajo incorpora una propuesta de instrumentos de evaluacion para desarrollar la investigacion en el pregrado en el marco del itinerario formativo para la insercion de esta competencia generica en la planificacion de las clases y en el sistema de evaluacion. La propuesta es disenada tomando como referencia el trabajo implementado en la carrera de Contabilidad de la Facultad de Ciencias Contables de la Pontificia Universidad Catolica del Peru (PUCP). En funcion de ello, se realiza un analisis del marco teorico sobre la investigacion formativa como una estrategia de ensenanza-aprendizaje que trata de incorporar el pensamiento cientifico a la clase, donde docentes y estudiantes desempenan el rol principal en el proceso de generacion y gestion de nuevos conocimientos, y de nuevas formas de pensar, tarea primordial de la universidad que trabaja bajo un enfoque por competencias. El trabajo incorpora una propuesta de alternativa de solucion a la problematica de como insertar la investigacion en el aula brindando, a traves del desarrollo de sus lineas, respuestas sobre como se enfoca y desarrolla la investigacion, desde su experiencia, que conlleven a la apertura de nuevas investigaciones. EnglishThis document includes a proposal with some evaluation tools to encourage research at the undergraduate level during the student's educational journey. It will help introduce this basic skill in classes and in the evaluation system. This proposal is designed based on the work implemented in the School of Accounting Sciences at Pontifical Catholic University of Peru (PUCP). On this basis, the theoretical framework was analyzed to look for formative research as an educational strategy when introducing scientific thinking in class. Both students and professors play a key role to create and manage new insights and ways of thinkings. This is an important task for the university since it has a competences approach. This proposal offers an alternative to solve the problem of how to include research in class through lines development, ideas on how to approach and work on research from experience, which will open new research paths.
{"title":"La investigación formativa en el pregrado: una propuesta desde el plan de estudios de la Facultad de Ciencias Contables de la PUCP","authors":"Óscar Díaz","doi":"10.21710/rch.v19i0.358","DOIUrl":"https://doi.org/10.21710/rch.v19i0.358","url":null,"abstract":"espanolEste trabajo incorpora una propuesta de instrumentos de evaluacion para desarrollar la investigacion en el pregrado en el marco del itinerario formativo para la insercion de esta competencia generica en la planificacion de las clases y en el sistema de evaluacion. La propuesta es disenada tomando como referencia el trabajo implementado en la carrera de Contabilidad de la Facultad de Ciencias Contables de la Pontificia Universidad Catolica del Peru (PUCP). En funcion de ello, se realiza un analisis del marco teorico sobre la investigacion formativa como una estrategia de ensenanza-aprendizaje que trata de incorporar el pensamiento cientifico a la clase, donde docentes y estudiantes desempenan el rol principal en el proceso de generacion y gestion de nuevos conocimientos, y de nuevas formas de pensar, tarea primordial de la universidad que trabaja bajo un enfoque por competencias. El trabajo incorpora una propuesta de alternativa de solucion a la problematica de como insertar la investigacion en el aula brindando, a traves del desarrollo de sus lineas, respuestas sobre como se enfoca y desarrolla la investigacion, desde su experiencia, que conlleven a la apertura de nuevas investigaciones. EnglishThis document includes a proposal with some evaluation tools to encourage research at the undergraduate level during the student's educational journey. It will help introduce this basic skill in classes and in the evaluation system. This proposal is designed based on the work implemented in the School of Accounting Sciences at Pontifical Catholic University of Peru (PUCP). On this basis, the theoretical framework was analyzed to look for formative research as an educational strategy when introducing scientific thinking in class. Both students and professors play a key role to create and manage new insights and ways of thinkings. This is an important task for the university since it has a competences approach. This proposal offers an alternative to solve the problem of how to include research in class through lines development, ideas on how to approach and work on research from experience, which will open new research paths.","PeriodicalId":41143,"journal":{"name":"Revista Cientifica Hermes","volume":"19 1","pages":"409-431"},"PeriodicalIF":0.1,"publicationDate":"2017-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47967414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
G. A. D. R. Filho, Derik Harisson Leite Silva, S. B. Paiva
portuguesO Sistema Publico de Escrituracao Digital (SPED) representa um grande banco de dados que reune informacoes de carater contabil, fiscal e relativas a folha de pagamento, e quem o administra e a Receita Federal. A criacao e implantacao do SPED representou uma grande mudanca na area contabil e que tem refletido no ambiente empresarial. Apos dez anos de sua implementacao e diante da importância do tema, o objetivo da pesquisa foi realizar um levantamento bibliometrico dos artigos publicados no periodo de 2007 a 2016, nos periodicos com Qualis/Capes A2 – B5, que trataram do SPED. Para o mapeamento das pesquisas e definicao da amostra, realizou-se uma busca por palavras-chave e, em sequencia, analise dos resumos nos periodicos listados no sitio da Associacao Nacional de Programas de Pos-Graduacao em Ciencias Contabeis (Anpcont). Apos a selecao, procedeu-se a analise bibliometrica, fundamentada em identificar as particularidades dos autores, os temas abordados e as metodologias e teorias utilizadas. Dos 28 periodicos analisados, 14 (50%) nao apresentaram publicacoes relacionadas a tematica no periodo. Selecionaram-se 18 pesquisas pelo alinhamento ao tema abordado. Os achados da pesquisa demonstraram existir uma escassez de artigos que trataram da tematica investigada, a maioria dos artigos se limitou a uma analise descritiva dos dados e os autores fizeram pouca inferencia, alem disso, os artigos que trataram do SPED basicamente se limitaram a tratar das vantagens e desvantagens por ele proporcionadas e dos beneficios e dificuldades dele resultantes, existindo uma lacuna para futuras pesquisas. EnglishThe Public Digital Bookkeeping System represents a large database that gathers accounting, tax and payroll information, administered by federal revenue, the creation and implementation of SPED represented a major change in the accounting area and that has reflected in the after 10 years of its implementation, and after the importance of the theme, the objective of the research was to carry out a bibliometric survey of the articles published in the period 2007 to 2016, in the periodicals with Qualis/Capes A2 – B5, which dealt with the Public Information System Digital Bookkeeping – SPED. For the mapping of the research and definition of the sample, a search for key words and analysis of the abstracts in sequence was carried out in the periodicals listed on the website of the National Association of Postgraduate Programs in Accounting Sciences – ANPCONT. After the selection, the bibliometric analysis was based on identifying the authors’ particularities, which were the topics addressed, and identifying the methodologies and theories used. Of the 28 journals analyzed, 14 (50%) did not present publications related to the theme in the period. Eighteen researches were selected by alignment with the topic addressed. The findings of the research showed that there was a shortage of articles that dealt with the researched subject of SPED, most of the article
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