15 results on '"Broietti, Cleber"'
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2. MONITORIA ACADÊMICA NA FORMAÇÃO DO BACHAREL EM CIÊNCIAS CONTÁBEIS
- Author
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Broietti, Cleber, primary and Valério, Erica Dias, additional
- Published
- 2022
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3. Scientific production in accounting in Brazil: analysis with doctoral theses
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Broietti, Cleber, primary, Arruda, Juliana, additional, Salm, Deise Caroline, additional, and Rover, Suliani, additional
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- 2022
- Full Text
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4. Percepção dos estudantes dos cursos de ciências sociais aplicadas quanto ao impacto da pandemia Covid-19 durante sua formação.
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Broietti, Cleber and Augusto Valério, Heloise
- Subjects
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PSYCHOLOGY of students , *COVID-19 pandemic , *INCOME , *SCHOOL environment , *STATE universities & colleges , *SCHOOL dropouts - Abstract
Purpose: Identify the perception of students of Applied Social Sciences courses regarding the impact of the Covid-19 pandemic during their training the impacts at universities in the state of Paraná. Methodology: Data collection took place through an online questionnaire and had the participation of 115 students from two universities in Paraná. The questionnaire had open and closed questions and was divided into sections with demographic information, and the student's perception of the impact of the pandemic, for the analysis of closed questions, descriptive statistics was used, for open questions, content analysis was used. Results: As for remote teaching, approximately 72% of respondents reported difficulties in concentrating during classes, 80% of students thought about dropping out of the course during the pandemic and about 81% of respondents said that their studies were negatively affected by the pandemic, some factors pointed out by the students were the accumulation of academic activities, the unpreparedness of these students for self-study and the lack of an adequate environment for learning. Contributions of the Study: The work contributed to the academic society by identifying the negative perception that students had during remote teaching, to the literature on the impacts of the pandemic on higher education, because according to the students' perception, the pandemic had negative impacts on learning in their respective courses, in addition, the result indicates that students of Applied Social Sciences, in most of them do not have a very high family income and thus structural problems have arisen to follow classes in remote teaching, in this sense, public bodies need to pay attention to this type of need and adapt teaching to the conditions of these students. [ABSTRACT FROM AUTHOR]
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- 2023
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5. Determinantes dos Gastos Públicos em Gestão Ambiental nos Municípios da Região Sul do Brasil no Período de 2002 a 2019.
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Broietti, Cleber
- Subjects
PUBLIC spending ,ENVIRONMENTAL management ,PANEL analysis ,ECONOMETRIC models ,GOVERNMENT policy - Abstract
Copyright of Journal Public Administration & Social Management / Administração Pública e Gestão Social is the property of Administracao Publica e Gestao Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
6. PLANEJAMENTO TRIBUTÁRIO: PROPOSTA PARA UMA EMPRESA DE FORNECIMENTO DE REFEIÇÕES PREPARADAS
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Broietti, Cleber, Valério, Erica Dias, Nishi, Josiane Mitiko, and Soato, Jean Marcelo Arruda
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Tributos ,Planificación Tributaria ,Case Study ,Empresa de Comidas Preparadas ,Planejamento Tributário ,Impuestos ,Prepared Meal Company ,Tributes ,Empresa de Refeições Preparadas ,Financial Accounting ,Estudo de Caso ,Estudio de Caso ,Tax Planning ,Contabilidade Financeira ,Contabilidad Financiera - Abstract
One way to reduce the tax expenditures of a company through legal provisions is through tax planning. This study has aimed to carry out tax planning and thus identify the most appropriate regime for a small enterprise located in a city in the north of Paraná, Brazil, whose activity is to provide prepared meals. The research is classified as exploratory, in terms of objectives, and as qualitative, in terms of approach, and it uses the case study in the methodological procedures. With the information from the financial statements provided by the company, a simulation has been performed with the three Brazilian tax regimes, simples nacional, presumptive profit, and taxable profit in order to verify which would be the least onerous regime. The analysis of the taxes complied with the current legislation of the regimes according to the company's branch of activity. The option for the simples nacional resulted in lower taxation, in this way ensuring the potentialization of the company's result and the generation of greater profit. However, an exorbitant difference can be observed in tax expenditures between the different types of taxation, which produce different percentages of profitability. The research has contributed theoretically to the area of Tax Accounting, as it has used, as a sample, a field of activity still little explored in other studies. Uma maneira de reduzir os dispêndios tributários de uma empresa através das disposições legais é por meio do planejamento tributário. O presente estudo teve como objetivo realizar planejamento tributário e assim identificar o regime mais adequado para uma empresa de pequeno porte localizada em uma cidade no norte do Paraná, cuja atividade é de fornecimento de refeições preparadas. A pesquisa classifica-se quanto aos objetivos como exploratória, quanto à abordagem como qualitativa e utiliza o estudo de caso nos procedimentos metodológicos. Por conseguinte, dispondo das informações dos demonstrativos contábeis fornecidas pela empresa, foi executada uma simulação com os três regimes tributários, simples nacional, lucro presumido e lucro real com a finalidade de verificar qual seria o regime menos oneroso. A análise dos tributos obedeceu a legislação vigente dos regimes conforme o ramo de atividade da empresa. A opção pelo simples nacional resultou na menor tributação acarretando a potencialização do resultado da empresa, gerando maior lucro. Contudo, pode-se observar uma diferença exorbitante nos dispêndios tributários entre os diferentes tipos de tributação, produzindo percentuais de lucratividade distintos. A pesquisa contribuiu de maneira teórica para a área de Contabilidade Tributária, pois utilizou como amostra, um ramo de atividade ainda pouco explorado em outros estudos.
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- 2022
7. DESEMPENHO DA EMPRESA E O IMPACTO NA DECISÃO DO INVESTIDOR EM AMBIENTE CARACTERIZADO PELA AMBIGUIDADE E O RISCO.
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Broietti, Cleber and Rover, Suliani
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BUSINESS enterprises ,INVESTORS ,ORGANIZATIONAL performance ,CAPITAL market ,SOCIAL marketing - Abstract
Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2023
- Full Text
- View/download PDF
8. Divulgación ambiental de informes corporativos de la empresa Natura a la luz de la teoría de la divulgación voluntaria
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Voges, Claúdia, Broietti, Cleber, and Rover, Suliani
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Disclosure ambiental ,Relatório de Sustentabilidade ,GRI ,Natura ,Sustainability report ,Environmental disclosure ,Informe de sostenibilidad ,GRI Divulgación ambiental - Abstract
Purpose: Analyze the level of environmental disclosure in Natura Cosmetics S.A.'s sustainability reports from 2001 to 2019 in the light of the Voluntary Disclosure Theory Methodology: We use the methodology developed by Clarkson et al. (2008), for data collection and analysis. The authors develop an index to assess the level of voluntary disclosure on environmental policies, performance and inputs, which are divided into 29 hard disclosure items and 16 soft disclosure items. Results: The results show that the maximum score obtained by the company is 59 (among the 95 possible points), reached in 2013 in the report of the GRI indicators. Additionally, regarding the hard items, the variation in the level of disclosure is from 9% to 49%, while for soft items the variation is from 19% to 88%. Contributions of the Study: The practical and theoretical contribution of the research is linked to the environmental disclosure of a large national company involved with the environment, in addition to increasing the literature on national environmental dissemination. Objetivo: analizar el nivel de divulgación ambiental de los informes de sostenibilidad de Natura Cosméticos S.A. desde 2001 hasta 2019 a la luz de la teoría de divulgación voluntaria. Metodología: utiliza la metodología desarrollada por Clarkson et al. (2008), para la recopilación y análisis de datos, desarrollaron el índice para evaluar el nivel de la divulgación voluntaria sobre políticas ambientales, desempeño e insumos, que se dividen en 29 elementos de divulgación dura y 16 elementos de divulgación suave. Resultados: los ítems de divulgación dura y blanda en la divulgación fluctuaron en el período analizado, el puntaje máximo obtenido por la compañía fue de 59 (entre los 95 puntos posibles), alcanzado en 2013 en el informe de los indicadores GRI. Vale la pena señalar, que en los ítems duros la variación en el nivel de divulgación varió del 9% al 49%, mientras que los ítems blandos variaron del 19% al 88%. Contribuciones del Estudio: la contribución práctica y teórica de la investigación está vinculada a la divulgación ambiental de una gran empresa nacional involucrada con el medio ambiente, además de aumentar la literatura sobre difusión ambiental nacional. Objetivo: Analisar o nível de disclosure ambiental dos relatórios de sustentabilidade da Natura Cosméticos S.A., no período de 2001 a 2019, à luz da Teoria da Divulgação Voluntária. Metodologia: Utiliza a metodologia desenvolvida por Clarkson et al. (2008) para coleta e análise dos dados. Estes autores desenvolveram o índice de avaliação do nível da divulgação voluntária sobre políticas, desempenho e insumos ambientais que são divididos em 29 itens de divulgação hard e 16 itens de divulgação soft. Resultados: Os itens de divulgação hard e soft do disclosure oscilaram no período analisado. A nota máxima obtida pela empresa foi 59 (dentre os 95 pontos possíveis), alcançada no ano de 2013, no relatório dos indicadores da GRI. Cabe destacar que nos itens hard, a variação do nível de evidenciação foi de 9% a 49%, enquanto nos itens soft, a empresa obteve variação de 19% a 88%. Contribuições do Estudo: A contribuição prática e teórica da pesquisa está vinculada à evidenciação ambiental de uma grande empresa nacional envolvida com o meio ambiente, além de incrementar a literatura de divulgação ambiental nacional.
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- 2021
- Full Text
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9. Disclosure ambiental dos relatórios corporativos da empresa Natura à luz da teoria da divulgação voluntária
- Author
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Voges, Claúdia, primary, Broietti, Cleber, additional, and Rover, Suliani, additional
- Published
- 2021
- Full Text
- View/download PDF
10. Produção científica em Contabilidade no Brasil: análise com as teses de doutorado.
- Author
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Broietti, Cleber, Arruda, Juliana, Salm, Deise Caroline, and Rover, Suliani
- Abstract
Copyright of Ciência da Informação is the property of Instituto Brasileiro de Informacao em Ciencia e Tecnologia (IBICT) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
- Full Text
- View/download PDF
11. Influência da persuasão nas decisões dos investidores: experimentos relacionados ao desempenho das empresas em ambientes de incerteza
- Author
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Broietti, Cleber, Universidade Federal de Santa Catarina, Rover, Suliani, and Azevedo, Graça Maria do Carmo
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Sistemas de suporte de decisão ,Contabilidade ,Mercado de capitais ,Persuasão (Psicologia) ,Investidores (Finanças) ,Desempenho organizacional - Abstract
Tese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Florianópolis, 2020. As decisões dos investidores envolvem uma série de atalhos mentais, que inconscientemente têm impacto na hora de escolher um investimento. A persuasão é uma atividade comunicativa, presente no mercado de capitais, capaz de criar atalhos. Essa pesquisa teve como objetivo analisar a influência da persuasão nas decisões dos investidores relacionadas ao desempenho das empresas em ambientes de incerteza no mercado de capitais. O estudo fundamenta-se na persuasão, que está inserida no campo da psicologia social, possibilitando mudar ou reforçar a opinião de quem recebe a mensagem persuasiva. A literatura aponta seis elementos capazes de mudar a atitude das pessoas: reciprocidade; escassez; aprovação social; autoridade; empatia; e consistência. Neste estudo, foi abordado o elemento da autoridade. Esta escolha deve-se ao fato de que o analista financeiro desempenha o papel de autoridade técnica em relação ao mercado de capitais e ainda por este elemento ser considerado o mais persuasivo. Para realizar esta pesquisa, foi utilizado o método experimental, a configuração do experimento foi uma fatorial de 3x2, em que estudantes dos cursos de Administração, Ciências Contábeis e Economia assumiram o papel de investidor não profissional. Foram criados nove cenários em que as seguintes variáveis foram manipuladas: persuasão; ambiente de incerteza; e desempenho da empresa. Participaram do experimento 864 indivíduos oriundos de sete universidades, sendo três públicas e quatro privadas. Os resultados confirmaram que os argumentos persuasivos de autoridade exercidos pelo analista financeiro, que representa autoridade técnica no mercado de capitais, influenciam a decisão do investidor não profissional. Além desse achado, as análises mostraram que os investidores preferem situações de risco quando comparados com as situações de ambiguidade, e também se constatou que os investidores tendem a escolher mais as empresas que tiveram melhor desempenho do que aquelas que tiveram pior desempenho. A variável persuasão mostrou-se influente quando testada com as outras duas variáveis, deste modo, não se rejeitou a hipótese de que as escolhas dos investidores seriam maiores por investimentos cujo elemento persuasivo estava presente mesmo quando a empresa havia apresentado pior desempenho. Ao realizar a manipulação com as três variáveis em conjunto, constatou-se que a variável persuasão, mais uma vez, mostrou-se decisiva nas escolhas dos participantes. Quanto a análise das características demográficas as pessoas com menor renda mostraram-se mais propensas a aceitar os argumentos persuasivos de autoridade. O trabalho contribuiu para a literatura das finanças comportamentais, ressaltando que a figura do analista financeiro, por meio da sua autoridade técnica, é capaz de criar atalhos na decisão do investidor, inclusive notou-se que os argumentos do analista foram suficientes para amenizar o pior desempenho da empresa, capaz de persuadir o investidor a decidir pela empresa que havia apresentado o pior resultado. Além disso, os resultados desta pesquisa indicam ao investidor não profissional, a necessidade de analisar criticamente as informações antes da escolha por um investimento, pelo fato do elemento persuasivo de autoridade ser capaz de atuar como um gatilho nas decisões. Abstract: Investor decisions involve a series of mental shortcuts, which unconsciously impact when choosing an investment. Persuasion is a communicative activity, present in the capital market, capable of creating shortcuts. This research aimed to analyze the influence of persuasion on investor decisions related to the performance of companies in environments of uncertainty in the capital market. The study is based on persuasion, which is inserted in the field of social psychology, making it possible to change or reinforce the opinion of those who receive the persuasive message. The literature points out six elements capable of changing people's attitudes: reciprocity; scarcity; social approval; authority; empathy; and consistency. In this study, the element of authority was addressed. This choice is due to the fact that the financial analyst plays the role of technical authority in relation to the capital market and also because this element is considered the most persuasive. To carry out this research, the experimental method was used, the experiment setup was a 3x2 factorial, in which students from the Administration, Accounting and Economics courses assumed the role of non-professional investor. Nine scenarios were created in which the following variables were manipulated: persuasion; uncertainty environment; and company performance. 864 individuals from seven universities participated in the experiment, three public and four private. The results confirmed that the persuasive arguments of authority exercised by the financial analyst, who represents technical authority in the capital market, influence the decision of the nonprofessional investor. In addition to this finding, the analyzes showed that investors prefer risky situations when compared to ambiguous situations, and it was also found that investors tend to choose more companies that performed better than those that performed worse. The persuasion variable proved to be influential when tested with the other two variables, thus, the hypothesis that investors' choices would be greater for investments whose persuasive element was present even when the company had performed worse was not rejected. When performing the manipulation with the three variables together, it was found that the variable persuasion, once again, proved to be decisive in the choices of the participants. Regarding the analysis of demographic characteristics, people with lower incomes were more likely to accept persuasive arguments of authority. The work contributed to the behavioral finance literature, emphasizing that the figure of the financial analyst, through his technical authority, is capable of creating shortcuts in the investor's decision, including that the analyst's arguments were sufficient to mitigate the worst performance of the company, capable of persuading the investor to decide for the company that had presented the worst result. In addition, the results of this research indicate to the non-professional investor, the need to critically analyze the information before choosing an investment, because the persuasive element of authority is able to act as a trigger in decisions.
- Published
- 2020
12. ENSINO EM CONTABILIDADE: PERFIL DOS ALUNOS E MOTIVOS QUE OS LEVARAM A CURSAREM CIÊNCIAS CONTÁBEIS
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Broietti, Cleber, primary, Fraga, Suzana Souza, primary, Broietti, Fabiele Cristiane Dias, primary, and Rover, Suliani, primary
- Published
- 2020
- Full Text
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13. THE IMPACT OF PUBLIC CONSORTIUM IN ENVIRONMENTAL SPENDING FROM MUNICIPALITIES IN SOUTHERN BRAZIL
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BROIETTI, CLEBER, primary, SOUZA, JOÃO ANTÔNIO SALVADOR DE, additional, FLACH, LEONARDO, additional, SILVA, GILBERTO CRISPIM, additional, and FERREIRA, CELMA DUQUE, additional
- Published
- 2020
- Full Text
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14. ANÁLISE DAS QUESTÕES DO EXAME DE SUFICIÊNCIA DO CONSELHO FEDERAL DE CONTABILIDADE
- Author
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Broietti, Cleber, primary, Evangelista, Rosimari Cristiane, additional, Mazaron, Hébila, additional, and Werner, Mirian Aparecida Neris Fagundes, additional
- Published
- 2016
- Full Text
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15. Financial Reporting Quality and Sustainability Information Disclosure in Brazil.
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Salvador de Souza, João Antônio, Flach, Leonardo, Alonso Borba, José, and Broietti, Cleber
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FINANCIAL statements , *DISCLOSURE , *SOCIAL responsibility of business , *SUSTAINABLE development reporting , *EARNINGS management - Abstract
Currently, businesses face an information disclosure approach involving the triple bottom line (social, environmental, and financial). This paper aims to investigate the relationship between corporate social responsibility (CSR) information and financial reporting quality (FRQ). We argue that CSR companies behave differently in preparing financial accounting reports. Recent literature supports this theme, providing two distinct hypotheses: transparent financial reporting and retreatment. We used a sample of 1,181 companies from the years 2012 to 2016 to identify if socially responsible companies have better quality financial accounting information. In contrast to the hypotheses raised, we didn't find a relationship between the CSR disclosures and the FRQ proxies. This suggests that sustainable companies do not explain lower or higher levels of earnings management. Our findings remain unchanged when we replace results management through discretionary accruals for manipulations of operating activities. Estimates with comparable samples also didn't change the interpretations of the results. [ABSTRACT FROM AUTHOR]
- Published
- 2019
- Full Text
- View/download PDF
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