scholarly journals Contribuição da contabilidade na gestão da terceirização de serviços em hospitais

2016 ◽  
Vol 9 (2) ◽  
pp. 312-332
Author(s):  
Ilse Maria Beuren ◽  
Leossania Manfroi ◽  
Luciane Dagostini
Keyword(s):  
Santa Catarina ◽  
Accounting Systems ◽  
Descriptive Research ◽  
Services Outsourcing ◽  
Department Size ◽  
Outsourcing Management ◽  
Internal Accounting ◽  
Source Of Information

The study aims to determine the contribution of accounting to the management of services outsourcing in hospitals in Santa Catarina. Was performed descriptive research through a survey with the managers of the hospitals affiliated with Federação dos Hospitais de Santa Catarina (FEHOESC), having as the sample 24 responding hospitals. For the survey was used the questionnaire developed by Lamminmaki (2008), composed of four factors that may influence the participation of accounting and the sophistication of accounting systems in the management of services outsourcing. The results indicate that the factors analyzed (existence of internal accounting, existence of controllership department, size of the hospitals and managers training) contribute in a weak way to the accounting participation and to the sophistication of accounting systems to the management of services outsourcing. It is concluded that the contribution of accounting to services outsourcing management is weak in the hospitals surveyed. This result instigates investigate the reasons for the apathy found, since accounting should be an important source of information for the management of services outsourcing in hospitals.

scholarly journals The Effect of the Change in the Balance Sheet Law in 2014-2018 on Management of Companies in Poland

2019 ◽  
Vol 10 (4) ◽  
pp. 14
Author(s):  
Jolanta Chluska
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Balance Sheet ◽  
Accounting System ◽  
Accounting Systems ◽  
Economic Decisions ◽  
Accounting Principles ◽  
Decision Making Processes ◽  
Business Entities ◽  
Internal Accounting

Polish business entities operate based on accounting principles in accordance with the Accounting Act and the accounting policy established by the directors of the entities. Changes in the balance sheet law have a significant effect on the internal accounting principles applied in companies. In the last three years, Polish accounting regulations have been adapted to the solutions used in the European Union.The aim of the paper is to analyse information aspects of accounting, including financial reporting in Poland in the decision-making processes of internal recipients, taking into account the changes in legal regulations.The research method was the analysis of the literature and legal acts, and a practical example.Changes in legislation influence the accounting policies defined by the managers of business entities. Companies can simplify their accounting principles including those concerning reporting. However, the simplifications should not adversely affect the economic decisions of the entity's manager and the recipients of the financial statements.The lack of accurate financial data from the accounting system may adversely affect the decision-making of the unit's manager in management processes. As it results from the analysis of the literature of the subject and the accounting systems of small enterprises, financial information from accounting is necessary for effective business management. Therefore, managers apply simplifications in accounting quite carefully.

scholarly journals O contexto informacional dos núcleos de estudos afro-brasileiros: analisando o facebook como uma fonte de informação étnico-racial | The informational context of afro-brazilian studies: analyzing the facebook as a source of ethnic-racial information

2018 ◽  
Vol 14 (2) ◽  
Author(s):  
Andréia Sousa da Silva ◽  
Cézar Karpinski
Keyword(s):  
Social Networks ◽  
Information Science ◽  
Graduate Program ◽  
Santa Catarina ◽  
Black Intellectuals ◽  
Master's Thesis ◽  
Data Tables ◽  
Brazilian Studies ◽  
Source Of Information ◽  
Afro Brazilian

RESUMO Este trabalho é resultado da pesquisa realizada para elaboração da dissertação de mestrado aprovada pelo Programa de Pós-Graduação em Ciência da Informação da Universidade Federal de Santa Catarina (PGCIN-UFSC), no ano de 2018. Teve como objetivo geral verificar como os Núcleos de Estudos Afro-Brasileiros catarinenses utilizam as redes sociais como fontes de informação étnico-racial. Além disso, a proposta foi analisar a disseminação do conhecimento e os usos/apropriações das informações sobre seus estudos, relacionando a presença dos intelectuais negros com a produção bibliográfica baseada na abordagem pós-colonial de teóricos como Grosfoguel, Oliveira e Lins e Bhambra. Investigou-se também o contexto das fontes de informação na internet, estabelecendo, a partir desse ponto, uma conexão com as redes sociais e a relevância dos trabalhos desenvolvidos pela ciência da informação sobre essa temática. Como metodologia, esta pesquisa baseou-se no trabalho de Corrêa e Silva (2017) que tem como objetivo apresentar, categorizar e discutir as postagens presentes no Facebook. A partir dos dados coletados, foram elaborados tabelas e gráficos que proporcionaram a análise das informações e das interações sociais realizadas. Por fim, percebeu-se que cada grupo e núcleo apresenta seus critérios de publicação e que o Facebook é uma rede social utilizada por essas entidades para disseminar informações relacionadas aos seus objetivos e por isso pode ser considerada uma fonte de informação étnico-racial para seus pesquisadores e comunidade em geral.Palavras-chave: Núcleos de Estudos Afro-Brasileiros; Fonte de Informação; Redes Sociais; Facebook.ABSTRACT This work is the result of the research carried out for the elaboration of the master's thesis approved by the Graduate Program in Information Science of the Federal University of Santa Catarina (PGCIN-UFSC), in the year 2018. Its general objective was to verify how the Nucleus of Studies Afro-Brazilians from Santa Catarina use social networks as sources of ethnic-racial information. In addition, the proposal was to analyze the dissemination of knowledge and the uses / appropriations of the information about their studies, relating the presence of black intellectuals with bibliographical production based on the postcolonial approach of theorists such as Grosfoguel, Oliveira and Lins and Bhambra. Investigated also the context of information sources on the Internet and its connection with social networks and the relevance of the works developed by Information Science on this subject. As a methodology, this research was based on the work of Corrêa e Silva (2017) that aims to present, categorize and discuss the present posts on Facebook. From the collected data, tables and graphs were elaborated that provided the analysis of information and social interactions. Finally, it was noticed that each group and nucleus presents its criteria of publication and that Facebook is a social network used by these entities to disseminate information related to its objectives and therefore can be considered a source of ethnic-racial information for its researchers and the community in general.Keywords: Center for Afro-Brazilian Studies; Source of Information; Social Networks; Facebook.

scholarly journals Condicionantes da Tempestividade das Prestações de Contas Contábeis no Terceiro Setor

2019 ◽  
Vol 23 (37) ◽  
pp. 2
Author(s):  
Laís Amélia Revoredo de Paula ◽  
Maria Aparecida do Nascimento Cavalcanti Marques ◽  
Roberto Silva da Penha
Keyword(s):  
Civil Society ◽  
Public Interest ◽  
Third Sector ◽  
Rio Grande ◽  
Civil Society Organizations ◽  
The Public ◽  
Descriptive Research ◽  
Specific Organ ◽  
Internal Accounting ◽  
Social Entities

O Terceiro Setor compreende as atividades voluntárias realizadas pela sociedade civil voltadas para o atendimento do interesse público. O objetivo da pesquisa foi identificar os principais fatores que influenciam na prestação de contas das Organizações da Sociedade Civil de Interesse Público (OSCIP) das entidades situadas no Estado do Rio Grande do Norte. Foi realizada uma pesquisa descritiva, na qual se utilizou como instrumento para a coleta de dados um survey direcionado aos gestores das 38 entidades qualificadas como OSCIP e que possuem o registro no portal do Cadastro Nacional de Entidades Sociais do Ministério da Justiça (CNES/MJ). Os resultados demonstraram que 50% das instituições não possuem os relatórios de prestação de contas disponíveis no portal CNES/MJ, apesar dos gestores entenderem a prestação de contas como uma forma de continuarem percebendo recursos. No que tange aos fatores identificados como passíveis de influenciar na prestação de contas, verificou-se que as entidades que possuem mais tempo de qualificação têm algum órgão específico dentro da organização e que o fato de ter uma contabilidade interna favorece a prestação de contas. Outro achado importante é que na percepção dos respondentes, o prazo estipulado para a prestação de contas é insuficiente comprometendo a adimplência por parte das entidades.Palavras-chave: Terceiro Setor. Prestação de Contas. OSCIP.Abstract The third sector comprises voluntary activities carried out by civil society aimed at meeting the public interest. The objective of the research is to identify the main factors that influence the accountability of Civil Society Organizations of Public Interest (OSCIPs) of entities located in the state of Rio Grande do Norte. A descriptive research was carried out in which a survey was conducted as a tool for the data collection directed to the managers of the 38 entities qualified as OSCIPs and that have the registration in the portal of the National Register of Social Entities of the Ministry of Justice (CNES / MJ). The results showed that 50% of institutions do not have the reporting reports available on the CNES/MJ portal, although managers see accountability as a way to continue to perceive resources. Regarding the factors identified as capable of influencing the accountability, it was verified that the entities that have more qualification time have some specific organ within the organization and that the fact of having an internal accounting favors the rendering of accounts. Another important finding is that in the respondents’ perception, the deadline for accountability is insufficient, jeopardizing compliance by the entities.Keywords: Third Sector. Accountability. OSCIP.

scholarly journals EVALUASI PENERAPAN SISTEM AKUNTANSI PENGELUARAN KAS PENGGAJIAN PEGAWAI NEGERI SIPIL DI BADAN DIKLAT PROVINSI SULAWESI UTARA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Virginia Rebecka Golose ◽  
David P.E Saerang ◽  
Harijanto Sabijono
Keyword(s):  
Qualitative Methods ◽  
Civil Service ◽  
Implementation Process ◽  
Civil Servants ◽  
Financial Statement ◽  
Accounting System ◽  
Accounting Systems ◽  
Descriptive Research ◽  
North Sulawesi ◽  
Service Training

In the accounting system cash outlay necessary to procedure well and in accordance with established policy cash expenditures made outside the prescribed procedure, the possibility of fraud, theft, and embezzlement cash. So that can be said that the better expenditure accounting systems and procedures cash will be able to do it in the trust account the amount of cash in the financial statement. The problem in this study is how the implementation process payroll payments to the Civil Service Training Agency of North Sulawesi. The purpose of this study to evaluate the application of the accounting system cash expenditures, the payment of salaries of civil servants in the province of North Sulawesi training agency. This study is a descriptive research using qualitative methods in which an analysis is collecting, collating, and processing, in order to provide an overview of a particular state so that it can be deduced.Based on the results of the study indicate that the accounting. System is cash expenditure on Training Agency of North Sulawesi is generally well under Permendagri Number. 13 of 2006.

scholarly journals INFLUENCE OF SELECTED ECONOMIC FACTORS IMPACT ON THE RESPONSE OF COLLEGE STUDENTS TOWARDS VCT SERVICES: A CASE OF SELECTED MIDDLE LEVEL COLLEGES IN NAIROBI PROVINCE, KENYA

2019 ◽  
Vol 7 (2) ◽  
pp. 226-237
Author(s):  
Moses G Chege
Keyword(s):  
College Students ◽  
Sampling Design ◽  
Middle Level ◽  
Awareness Campaign ◽  
Descriptive Research ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Government ◽  
Socio Demographic Factors ◽  
Source Of Information

The researcher sought to find out whether the economic situation of the students has an impact on the way they respond to the VCT services. The researcher sought to find out their monthly income, place of residence, whether they have access to television, radio or newspapers as a source of information and if they have heard of any VCT awareness campaign. The VCT facilities have not however been fully utilized especially by the youth. Based on this realization the study sought to determine the influence of socio-demographic factors on the response of college students towards VCT services. Purposive sampling was used to select three colleges to be used in the study out of nine major colleges. This being a descriptive research, a stratified random sampling design was appropriate. More female students were aware of the VCT services 82.6% as opposed to 68.2% male while less than half of the population 45.7% were aware of the location of this facility. The study concludes that the percentage of college students who are tested for HIV is relatively low considering the effort that has been made by the government, non-governmental organizations and other stakeholders in creating awareness on HIV/AIDS campaigns. One of the recommendations by the authors is that college students should be helped to deal with stigmatisation, fear and discriminations.

scholarly journals Analisis Wacana Islam Dalam Koran Jepang Ito Shinbun

2020 ◽  
Vol 2 (2) ◽  
pp. 113-119
Author(s):  
Febri Wibisono ◽  
Millitania Haq ◽  
Rafif Walfajri ◽  
Ikromah Febrianti ◽  
Millatuz Zakiah
Keyword(s):  
Mass Media ◽  
Research Method ◽  
Qualitative Approach ◽  
Research Results ◽  
Digital Version ◽  
Descriptive Research ◽  
Halal Food ◽  
The Mass Media ◽  
Source Of Information

Mass media is a source of information, one of which is information about religion, including Islam. This study aims to examine how issues about Islam are represented in Japan through the mass media Ito Shinbun. This study uses a descriptive research method with a qualitative approach. The data were collected from articles in the digital version of Ito Shinbun newspaper. Based on the research results it was found that Ito Shinbun represented or reported issues related to Islam in a neutral way. In addition, it is also found that Islamic beliefs are written in Ito Shinbun's news which includes the concept of rejection of LGBT, law and sharia, halal food, and Islamic teachings that do not discriminate against humans.

Optimal Information Asymmetry

2006 ◽  
Vol 81 (3) ◽  
pp. 677-712 ◽  
Author(s):  
Madhav V. Rajan ◽  
Richard E. Saouma
Keyword(s):  
Information Asymmetry ◽  
Control Systems ◽  
Private Information ◽  
Surprising Result ◽  
Accounting Systems ◽  
Optimal Information ◽  
Internal Accounting ◽  
And Control ◽  
Optimal Strength

At the heart of decentralization lies the notion that tasks are delegated by owners to managers who possess superior local information. The extent of this information asymmetry is often an endogenous construct, as it is influenced by the owner's choice of internal accounting systems and the manager's investment in acquiring local expertise. In this paper, we explore how varying levels of pre-contract, asymmetric information affect the owner-manager relationship. We provide three main sets of insights. First, we find that the owner's payoffs are initially decreasing, and strictly convex everywhere, in the quality of the manager's private information. The owner thus prefers to deal with either a perfectly informed or a perfectly uninformed manager, and we characterize conditions for either to be the preferred choice. Second, in contrast to recent work, we demonstrate that when information can be communicated internally, the optimal strength of managerial incentives unambiguously decreases as the manager becomes better informed. Third, we derive the surprising result that a self-interested manager does not always prefer to maximize his informational advantage. Our work has implications for the optimal design of organizations, and for internal accounting and control systems in particular.

scholarly journals CLIMA ORGANIZACIONAL: UM ESTUDO NO SETOR CONTÁBIL DO OESTE CATARINENSE

2019 ◽  
Vol 8 (1) ◽  
pp. 99-114
Author(s):  
Cristine Epping ◽  
Nathalia Berger Werlang ◽  
Camila Hister
Keyword(s):  
Organizational Climate ◽  
Female Gender ◽  
External Factors ◽  
Political Regime ◽  
Employee Assistance ◽  
Santa Catarina ◽  
Internal Factors ◽  
Descriptive Research ◽  
Methodological Procedures ◽  
Internal And External Factors

O presente estudo tem como objetivo geral identificar os fatores internos e externos que interferem no clima organizacional dos escritórios de contabilidade do oeste de Santa Catarina. Os procedimentos metodológicos utilizados para a obtenção das respostas basearam-se em uma pesquisa quantitativa e descritiva, operacionalizada por aplicação de um questionário de Likert 5 pontos, por meio da técnica survey. A amostra é composta por 66 colaboradores e gestores dos escritórios de contabilidade pertencentes a região de abrangência da Agência de Desenvolvimento Regional de Itapiranga- SC. A pesquisa identificou que o perfil dos entrevistados é formado em maior parte pelo gênero feminino, com idade média de 33 anos, e, em sua maioria, formação superior completo. Resultou-se então, em avaliações positivas em relação aos fatores internos, sendo que em relação ao fator vida profissional, apresentou-se a variável com a maior média e em relação a assistência aos funcionários, mostrou-se a variável com a menor média. Quanto aos fatores externos, a maioria também apresentou médias positivas, em que, a variável que obteve menor média refere-se ao regime político nacional.  Finalizando, conclui-se que o clima organizacional dos escritórios de contabilidade da região oeste catarinense, tanto nos fatores internos, quanto externos, pode ser considerado bom, entretanto, alguns pontos ainda precisam ser melhorados, principalmente em relação a assistência aos funcionários, como os seguros de vida, auxílio alimentação e assistência médica e dentária.Palavras-Chave: Clima organizacional. Fatores internos. Fatores externos. Setor contábil. ORGANIZATIONAL CLIMATE: A STUDY IN THE ACCOUNTING SECTOR OF WESTERN SANTA CATARINAAbstract: The present study has as general objective to identify the internal and external factors that interfere in the organizational climate of the accounting offices of the west of Santa Catarina. The methodological procedures used to obtain the answers were based on a quantitative and descriptive research, operationalized by application of a 5 point Likert questionnaire, using the survey technique. The sample is composed of 66 employees and managers of the accounting offices belonging to the region of scope of the Agência de Desenvolvimento Regional de Itapiranga-SC. The research identified that the profile of the interviewees is formed mostly by the female gender, with a mean age of 33 years, and referring to training, the majority have completed higher education. The result was positive evaluations in relation to the internal factors, and in relation to the professional life factor, the variable with the highest average was presented in relation to assistance to the employees, the variable with the lowest average was shown. As for external factors, the majority also presented positive averages, where the variable that obtained lower average refers to the national political regime. Finally, it can be concluded that the organizational climate of accounting offices in the western region of Santa Catarina,  both internal and external, can be considered good, however, some points still need to be improved, especially in relation to employee assistance, such as life insurance, food aid and medical and dental assistance.Keywords: Organizational climate. Internal factors. External factors. Accounting sector.

scholarly journals Adoption Behaviour of Improved Sugarcane Cultivation Practices among the Farmers of Gonda District of Uttar Pradesh

2021 ◽  
Vol 8 (10) ◽  
pp. 39-47
Author(s):  
Pawan Kumar Yadav ◽  
Syed H. Mazhar ◽  
Jahanara Jahanara
Keyword(s):  
Communication Channel ◽  
Uttar Pradesh ◽  
Primary Data ◽  
Face To Face ◽  
Descriptive Research ◽  
Cultivation Practices ◽  
Medium Level ◽  
High Level ◽  
Source Of Information ◽  
Characteristics And Utilization

The present study is an attempt to assess the socio-economic characteristics and utilization level of source of Information in improved cultivation practices of sugarcane by the farmers of Gonda District in Uttar Pradesh. Sugarcane cultivation is not prominent in this area however a large number of farmers cultivate cash crop, due to availability of information or communication channel about package of practices. Primary data from 120 respondents were collected through face to face interview. Descriptive research design had been followed for the present study. Random and Purposive sampling had been used for the present study. Farmers had a highest utilization of information by friend, neighbor and relatives (83.34%), followed by radio i.e.75%.Majority of (48.33%) farmers had medium level of utilization, followed by 29.16% of farmers had high level utilization about improved cultivation practices of sugarcane.

scholarly journals Estudo das Práticas Orçamentárias de Cooperativas Agropecuárias de Santa Catarina

2015 ◽  
Vol 8 (1) ◽  
pp. 31
Author(s):  
Vânia Maria Pereira ◽  
Maurício Vasconcellos Leão Lyrio ◽  
Rogério João Lunkes ◽  
Darci Schnorrenberger
Keyword(s):  
Strategic Planning ◽  
The State ◽  
Current Paper ◽  
Budget Process ◽  
Cattle Breeding ◽  
Santa Catarina ◽  
Descriptive Research

O presente estudo tem por objetivo analisar as práticas orçamentárias adotadas pelas cooperativas associadas à Federação das Cooperativas Agropecuárias do Estado de Santa Catarina. De caráter descritivo, se utiliza de uma abordagem quantitativa para tratar o problema, por meio de aplicação de questionário elaborado a partir das principais características apontadas na literatura sobre as etapas do processo orçamentário. O questionário foi enviado às 12 cooperativas filiadas, obtendo uma amostra de 67% do universo, sendo as respostas compiladas e analisadas conforme previamente estabelecido no questionário. Concluiu-se que os gestores das cooperativas têm preocupação com o planejamento e alinhamento dos esforços de sua organização, pois a grande maioria realiza e aplica o planejamento estratégico e, em seguida, o traduzem em números com o auxílio do processo orçamentário em suas mais variadas etapas. Analysis on Budget Practice of Agricultural and Cattle-Breeding Cooperatives in Santa Catarina, Brazil ABSTRACT: Current paper analyzes budget practices by cooperatives associated to the Agricultural and Cattle-breeding Cooperative Federation of the state of Santa Catarina, Brazil. The descriptive research applies a questionnaire prepared from the main characteristics found in the literature on the stages of the budget process. The questionnaire was sent to 12 cooperatives and a 67% response sample was received, filled and analyzed as previously established. Results show that the cooperatives´administrators underscore planning and alignment of their organization´s efforts. Most perform and apply strategic planning and translate it in numbers by budget process in one of the different stages possible. KEYWORDS: Agricultural and Cattle-breeding Cooperatives; Budget Practices; Budget Process

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