https://repositorio.ufpb.br/jspui/handle/123456789/11121 Thu, 22 Oct 2026 11:00:51 GMT 2026-10-22T11:00:51Z https://repositorio.ufpb.br/jspui/handle/123456789/39448 Título: Evidenciação contábil nas entidades desportivas: uma análise comparativa entre os clubes brasileiros Autor(es): Souza, Diogo Diniz de Lima Orientador: Lucena, Wenner Gláucio Lopes Abstract: The research aims to investigate the level of compliance with Brazilian accounting standards present in the statements of Brazilian clubs. Therefore, it was analyzed, based upon the devices recommended disclosure in Law metric. n° 9.615/98, the CFC Resolution n° 1.005/04, Law n° 6.404/76 (as amended by Law 11.638/2007), sample of 57 financial statements of Brazilian football clubs in the period 2010-2012. From the hypothesis testing it was found that the disclosure is correlated with income and performance variables, which means that clubs with higher income are improving their disclosure to meet their diverse users and getting better sports performance, since who have more resources, wick variable correlates with the amount of receipts reinforcing the idea exposed by the clubs that the supporter is his greatest asset, but there is no correlation showing that the dubs that!have more fans are you get more titles, which shows that to succeed, athletes need to do their part on the field, said that strengthening the crowd does not win the game. Regarding the financial statements, as those outlined in Article 176 of Law n° 6.404/76 and its amendments in Law n° 11.638/07, are drawn more frequently by participating clubs sample Brazilian clubs have a high degree of adhesion to most of items required by the NBC T 10:13, but fall short when it comes to the disclosure of the athletes, since only 15.8% of all financial statements have analyzed spending on training athletes in the fixed assets account and specifies 14% present note exploratory with this record lowering the amount to for profit for the year. Editor: Universidade Federal da Paraíba Tipo: TCC Thu, 06 Mar 2014 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/39448 2014-03-06T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/38466 Título: Análise da percepção dos discentes de uma instituição de ensino superior sobre os portais de transparência e o controle social Autor(es): Silva, Géssica Maria Marinho da Orientador: Nobre, Carla Janaina Ferreira Abstract: Transparency and ease of access to information has been relevant measures to help society in the control and monitoring of public spending. Before that, the present research had as a objective analyze at relationship of transparency portals to social control over the perception of students of Accounting of the Federal University of Paraíba. The research is descriptive and to arrive at goal a questionnaire was applied to accounting course students seeking to assess the knowledge of the transparency portal, as to use of the information available on the portals and that information is important to exercise social control. From 791 students with active registry in the course, 321 students effectively participate as the research. From the data analysis came to the result that even the majority of students have knowledge about the portal of transparency and purpose of social control, make little use of the information provided and consider little participation in social control. Editor: Universidade Federal da Paraíba Tipo: TCC Thu, 10 Nov 2016 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/38466 2016-11-10T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/33223 Título: Resíduos na indústria moveleira: um olhar para a gestão ambiental Autor(es): Brandão, Lucas Rodrigues Orientador: Coelho, Christiano Abstract: Based on the increase in debates on the defense of the environment and ecosystems, as well as the strategies developed by private initiatives with the aim of delimiting the triad of profit, preservation and public health, the management and disposal of solid waste generated by the furniture industries It is still a subject little discussed and carried out. This work aimed to investigate how solid waste management actions carried out by furniture industries present in Paraíba take place. This is a descriptive, cross- sectional and qualitative field research that analyzed the waste disposal practices of 4 furniture industries located in João Pessoa and Cabedelo through a questionnaire. The analysis of the results was carried out based on a literature review that allowed discussion and comparison between the responses. It was therefore found that the majority of leftovers, especially smaller scraps, potentially become common waste. It is necessary to implement new products and public policies that aim to minimize the damage caused by solid waste discarded by the furniture industries. Editor: Universidade Federal da Paraíba Tipo: TCC Tue, 31 Oct 2023 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/33223 2023-10-31T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/33198 Título: Processos de infrações cometidas pelos auditores independentes e julgados pela comissão de valores mobiliários Autor(es): Silva, Vanessa Caroline de Souza Orientador: Cruz, Vera Lucia Abstract: The present study sought to identify the main infractions committed by independent auditors, which resulted in sanctioning administrative processes judged by the Securities and Exchange Commission - CVM during the years 2010 to December 2022. To carry out the study, the methodology used was classified, regarding the approach , as qualitative, with regard to the objective, it was classified as descriptive and, regarding the procedures, documentary. The results of the study showed non-compliance with rules applicable to the audit activity as the main infraction committed in the period of time determined by the study, followed by non-submission to the External Quality Review Program and non-compliance with accounting standards. Among the penalties applied, it was possible to identify that, during the research process, the fine, which was the most frequent with 72.38%, followed by suspension with 18.09%, with the warning and temporary ban in last place, this presented the cases of recidivism of accused auditors. The study concluded that, despite all the laws, standards and procedures to be adopted by the audit, an increase in infraction processes was evident, which, for the most part, were related to non-compliance with rules. Given this reality raised by the study, the need for improvements is evident, considering that independent auditing plays a role of great responsibility and relevance for the capital market, since it is through the audit report that various users make decisions significant information about the audited company, in addition to contributing to the dissemination of quality information. It is up to regulatory bodies to adopt policies to mitigate audit problems, in order to improve the functioning and assist in the development of the Brazilian capital market. Editor: Universidade Federal da Paraíba Tipo: TCC Mon, 30 Oct 2023 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/33198 2023-10-30T00:00:00Z