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Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

The contextualization of the finances of the state of Rio de Janeiro, especially in the face of the economic crisis that the state has faced, justifies this study. The methodology applied is qualitative, bibliographical and documental, and theoretical-empirical content analysis for the period 2013-2022. The specific objective is to identify the effects of fiscal policies on economic growth in the state of Rio de Janeiro and to seek an answer to the following question: can fiscal policies be improved to achieve economic growth and fiscal sustainability, so that public policies can guarantee social welfare in the state? Investigating the preponderant causes of the fiscal crisis shows us that the state's fiscal situation and future prospects depend on the ability to overcome obstacles of a political nature, which can hinder the fiscal outcome of the measures to be adopted. The priority should be to debate in depth the appropriate level of subsidized credit for the private sector and which sectors should benefit from it, considering its cost and benefit in the medium and long term, compared to other fiscal policies and alternatives for financing private investment, in order to guarantee economic growth and the fiscal sustainability of government policies. [ABSTRACT FROM AUTHOR]

This work deals in particular with the impacts that the technological revolution has played in accounting, a vital role in redefining the operational and strategic practices of accounting companies. The shift to automation in accounting offers a chance for professionals to delve deeper into complex analysis, moving away from tedious tasks. An immediate and pressing requirement for accounting companies to remain competitive and up to date is Digital Transformation. Digital transformation dominates various business spheres, showing its multifaceted influence. The accounting domain, in particular, is subject to critical scrutiny in terms of its processes and insights. Accounting and financial management are reinforced by the application of innovative technologies, automation and digitalization of processes that allow us to thrive in a changing environment. [ABSTRACT FROM AUTHOR]

Given the country's precarious economic situation, it is known that the majority of businesses opened in Brazil close due to poor financial management, as many entrepreneurs are unable to separate personal expenses from professional expenses. This lack of planning and control over the company has repercussions on the duration and continuity of the business. Based on this assumption, the aim of this work is to demonstrate to individual microentrepreneurs the way in which they develop financial control of their organization, in order to discover whether the MEI is developing a coherent activity or whether, unfortunately, they are making the same mistakes that have already been made. by management models that ended up closing their doors, due to lack of control. The main objective of this work is to identify how financial control is carried out by entrepreneurs. The data was obtained through a questionnaire where its structure consists of eleven closed and open questions. The method used was quantitative, qualitative and using the interview as an instrument. For better understanding, the research results will be explained in tables and graphs. [ABSTRACT FROM AUTHOR]

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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.)

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.)

Copyright of Caderno de Administração is the property of Universidade Estadual de Maringa 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.)

Copyright of GV-executivo is the property of Fundacao Getulio Vargas 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.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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.)

It is a study on the use of information systems in the exercise of management in financial institutions in the city of Medianeira-PR, in order to evaluate the perception of managers regarding the support given by Information Systems (IS) in decision making as a tool for management. The methodology used was descriptive, qualitative in nature, in a multi-case involving 11 financial institutions in the municipality. A semi-structured interview with managers was used and the qualitative analysis was supported by the NVivo software. The study validates those systems are important instruments for the exercise of management in financial institutions, as well as points out what are the characteristic actions of management and, finally, what is the application of this information in the context of decision-making in the exercise of management of Financial Institution. [ABSTRACT FROM AUTHOR]

Copyright of Revista Fatec Zona Sul (REFAS) is the property of Revista Fatec Zona Sul (REFAS) 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.)

This research Works deals with a topic that has been of great concern since ancient times, the lack of financial education and its impacts on daily life, although here this approach is restricted to Brazilian families, it is also seen with caution in other countries. In this context, most families have little or no knowledge about financial education, thus making it difficult to interpret their budgets, which weighs on the planning of resources for eventual emergencies. Faced with this reality, it is necessary to identify factors that influence the learning process of financial mathematics that were not previously acquired and seek coherent solutions, thus promoting satisfactory results of this knowledge. Therefore, knowing the reality of the consumer is essential to direct a spending limit consistent with his profile, even seeking the use of some financial technological resources related to basic operations as a way to enhance learning. This research is of a bibliographic nature, with the purpose of analysis and reflection with regard to financial education in Brazilian homes and factors that contribute to the difficulties encountered in managing their earnings, as well as the commitment of personal achievements. To this end, materials were collected on financial education websites, financial management books, investment blogs, finance, scientific articles and in all possible collection means that will enrich this study and thus be able to direct more attention to families that encounter these difficulties. Further aggravated by the pandemic. [ABSTRACT FROM AUTHOR]

The purpose of this article is to present the importance of BANDES in the sustainable development of Espírito Santo since its creation in 1967, as well as its changes in positioning to meet strategic guidelines of the state government and transitions of the state economy. Analyzing financial statements and management reports, it was shown that the bank changed its position in the credit market recently, moving from microcredit to credit focused on micro, small and medium companies. In addition, the bank expanded its portfolio with investments in FIPs, payment for environmental services, management of development funds, PPPs, among others, consolidating itself as the main agent for promoting the sustainable development of Espírito Santo. [ABSTRACT FROM AUTHOR]

Purpose: To identify the managerial accounting practices used in retail organizations in the Eastern Region of the city of Porto Alegre (RS). In a complementary way, the effect of the Covid-19 pandemic and the importance attributed to financial reports and management instruments and data analysis systems for decision making are investigated. Methodology: Descriptive research with a quantitative approach, by means of a survey through a questionnaire carried out with owners/partners, administrators and employees of retail organizations in the region object of the study, totaling a non-probabilistic and accessibility sample of 26 companies. The questionnaire contemplated the profile of the respondents; management data; importance and use of management instruments and financial reports; and open questions to collect additional information. Results: Companies are on average micro-companies, with centralized decisions, little use of managerial instruments and understand accounting as a support to the tax area. The least used management tools are the Balanced Scorecard and product life cycle, and some companies do not even use basic operational and financial controls, such as inventories, accounts payable and receivable, and strategic planning. Still, they attach greater importance to managerial instruments than they use them. Contributions of the Study: based on the perception of importance of financial reports and management tools, low level of training of managers, little knowledge and use of management practices, it is inferred that the greater the complexity of management tools, the less importance attributed by managers to them. This was reflected in the face of the pandemic, there were few managerial changes to ensure business performance. [ABSTRACT FROM AUTHOR]

Copyright of Revista Gestão Organizacional (RGO) is the property of Revista Gestao Organizacional 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.)

Copyright of Diversitas Journal is the property of Diversitas Journal 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.)

Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista 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.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco 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.)

Objective of the study: In this paper, we will analyze the moderating effect of financial performance exerts on the interaction of absorptive capacity and organizational performance. Methodology / approach: A conceptual model was developed to assess the relationship between absorptive capacity, financial performance, and organizational performance in small and medium-sized Brazilian companies. To capture the multidimensional nature of absorptive capacity, this study uses structural equation modelling and measures the meditating effects of financial performance. Main results: The main finding is the moderating effect. The effect of absorptive capacity on organizational performance has a moderating effect of financial performance. Theoretical / methodological contributions: Small businesses ought to recognize and take advantage of the practical benefits of absorptive capacity. However, entrepreneurs should find motivation to develop more formalized absorptive capacities to raise the organizational performance. The results can help companies identify ways to better appropriate external information and knowledge to improve absorptive capacity. Relevance / originality: The research contributes to the proposition and empirical test of a predictive model of organizational performance in small and medium-sized enterprises, which can predict organizational performance in Brazilian´s SMEs. This study represents one of the first attempts to investigate the relationships between absorptive capacity, organizational performance, and financial performance. Social / management contributions: The results can help companies identify ways to better appropriate external information and knowledge to improve absorptive capacity.

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) 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.)

Copyright of Revista Espacios is the property of Talleres de Impresos Oma 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.)

The behavior of families' financial situation has been arousing great interest from society and policymakers. On society in terms of its effects on the well-being of families. Of policymakers in terms of impacts on the management of financial stability. The article sought to present empirical evidence on the behavior of indebtedness of Brazilian families in the face of changes in credit conditions and monetary policy in the period from March 2005 to February 2020. The present work fills a gap in the Brazilian finance literature by studying the determinants of the financial situation of Brazilian families. In particular, the work associates monetary policy and household indebtedness originally. In the study, time series were used. The econometric techniques used for the estimations were the ordinary least squares method, generalized methods of moments (GMM), and the system equations via System-GMM. The results suggest that monetary policy and credit interest rates have a mixed impact on household debt. An increase in interest rates reduces the debt stock. However, it increases the commitment of household income. This result suggests a distinct dynamic between the stock and flow of household debt, which is the most significant contribution of work. Results and contributions: The results suggest that monetary policy and credit interest rates have a mixed impact on household debt. An increase in interest rates reduces the debt stock. However, it increases the commitment of household income. This result suggests a distinct dynamic between the stock and flow of household debt, which is the most significant contribution of work. [ABSTRACT FROM AUTHOR]

The use of cash flow to assess the viability of investment projects is frequently discussed in the agricultural sector. However, analyses of cash flow of ventures in operation are rare. Understanding the importance of financial management in rural enterprises, this work aims to elaborate a budgeted and realized cash flow and discuss the causes of the main variations, having as units of analysis three beef cattle companies established in Rio Grande do Sul. To achieve this goal, a systematic data collection and analysis was built based on the methodology proposed by Kay, Edwards, and Duffy (2014). The results obtained were discussed in the light of the theory and related to information obtained in the interviews with the producers. The results obtained contribute to the agribusiness literature, by showing the sensitivity of cash flow forecasts for rural enterprises, considering both their production systems and market factors. Although the cash flow technique is recognized as important by producers, it is still used in an incipient way, which denotes the importance of the discussion about this tool. In managerial terms, the research contributes by identifying that the seasonality effect has been offset by the sale of animals in the off-season; that producers usually adopt objective criteria in defining of owners' remuneration and the volume of third party's capital; and that lower levels of variation between the budgeted and realized cash flow are related to the use of managerial technical assistance. [ABSTRACT FROM AUTHOR]

Copyright of Amazônia, Organizações e Sustentabilidade (AOS) is the property of Amazon, Organizations & Sustainability - AOS / Amazônia, Organizações e Sustentabilidade (AOS) 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.)

Copyright of Revista Psicologia Clínica is the property of Faculdades Catolicas - Pontificia Universidade Catolica do Rio de Janeiro 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.)

Copyright of Enfermagem Brasil is the property of Atlantica Editora 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.)

Purpose: The objective of the study was to assess whether banks in Latin America use unrealized gains and losses with financial instruments, recorded as other comprehensive income, with the objective of earnings management and regulatory capital. Methodology: Using data from 75 banks in 13 countries in Latin America, from 2008 to the first quarter of 2020, the empirical tests comprised the estimation of a panel data model with sectional fixed effects, following Barth et al. (2017). Results: The estimates made revealed that there is no empirical evidence that these banks, in general, use unrealized gains and losses with financial instruments for earnings management purposes. On the other hand, the empirical results show that banks with lower capital ratios (lowest quintile) use these profit and loss shares with the financial instruments DPV or VJORA as both a capital and earnings management mechanism. Contributions of the study: The study contributes to the advancement of the accounting literature, by evaluating the use of the earnings and capital management approach through operational activities - in the case of capital management, through the reduction of riskweighted assets (RWA). [ABSTRACT FROM AUTHOR]

Copyright of Revista Competitividade e Sustentabilidade - ComSus is the property of Universidade Estadual do Oeste do Parana 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.)

Copyright of Revista da Micro e Pequena Empresa is the property of Faculdade Campo Limpo Paulista 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.)

Copyright of Journal of Business & Projects / Revista de Gestão e Projetos is the property of Revista de Gestao e Projetos 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.)

Copyright of RACE- Revista de Administraçâo, Contabilidade e Economia is the property of Revista de Administracao, Contabeis e Economia-RACE 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.)

This study proposes the description and interpretation of the conflicting relationships between the discourses of traditional fishermen and government representatives in the social reorganization of fishing in the Brazilian Marine Extractive Reserves (RESEX) Caeté-Taperaçu (PA) and Araí-Peroba (PA). Based on the postulates of Michel Foucault (1996, 2012, 2013) and Dominique Maingueneau (2005, 2008, 2015), it reflects on governmentality strategies and tactics of the subjects who work in the traditional fishing activity in territories that are now governed population control devices, as well as forms of resistance to these devices. In analyzing the text of Law 9,985/2000 and fishermen's narratives, the intersections between knowledge and power related to the management of financial resources and the dispute for political representation around this management are discussed. It is understood that the forms of this management constitute a kind of exchange of contemporaneity, because the goods and promotions offered have in return the control of the population of the UC, based on the political economy of the State that exercises power in the triangle of discipline, sovereignty and government management. [ABSTRACT FROM AUTHOR]

ABSTRACT This article discusses the issue of effective financial management in agriculture. The article considers the indicators of budget spending efficiency that are used by countries with extensive experience in effective budgeting. Such indicators are recommended for adaptation in countries with transitional economy. When assessing the effectiveness of financial management of agriculture in Kazakhstan, it is necessary to take into account examples of effective audit in other countries. The article presents experience of other countries and demonstrates the inconsistency of existing policies in the agricultural sector of Kazakhstan.