Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Football, in addition to the social aspect, has a great economic role in Brazilian society, since it moves high numbers annually. Given this, this research aims to verify the relationship between the economic and financial situation and the performance in the official matches of the ten top-ranked clubs of the 2018 CBF ranking. To this end, we analyzed the financial and sports situation of the clubs from 2015 to 2017 and, in addition, a correlation of Pearson data between achievement and performance indicators was established. Overall, despite having a strong ability to generate revenue, clubs have shown inefficiency in controlling costs and expenses. In addition, due to the correlation of data, most clubs found it difficult to seek better performance without compromising the economic and financial scenario. Therefore, one of the great challenges of Brazilian managers is to seek better sports performance without compromising the entity's finances. In this context, accounting plays an important role, since it provides information about the entity's patrimonial reality and, thus, helps in the decision making of managers.

The study investigated Argentine companies to find out the determinants of the capital structure in relation to Trade-Off and Pecking Order Theories. With a quantitative approach, bibliographic, documentary, exploratory and explanatory research was used. The period was from 2007 to 2016 analyzing financial reports of 103 Argentine companies, extracted from the Economática database. The statistical tools were: descriptive analysis; Pearson's correlation; VIF; panel data regression (F from Chow; Hausman; LM from Breusch-Pagan). It is clear that Argentine companies have higher total, short-term and costly short-term debt. They have high averages in tangibility, return on assets, income tax, tax savings and profit volatility. Short-term debt in Argentine companies was highlighted with explanatory powers 80.2%. Current liquidity was highlighted, being significant in all indebtedness. Tangibility was not significant in long-term indebtedness and in the short and long-term costs of Argentine companies. In future research, other debt variables and their determinants are suggested, in addition to the speed of debt adjustment.

Este artigo analisa o capital estrutural no trabalho de auditoria, composto por métodos e procedimentos de trabalho, processos internos, sistemas de gerenciamento e gerenciamento e a tecnologia e inovação utilizadas nas organizações. O estudo começa com uma varredura documental do capital estrutural e suas ferramentas, relacionando-o ao processo de auditoria, para finalmente propor um modelo de mensuração do capital estrutural para o desenvolvimento da comissão de auditoria, com o qual a tomada de decisão será tomada. pesquisas mostram que o desenvolvimento de capital estrutural em empresas de auditoria permite seu próprio conhecimento e fornece uma vantagem competitiva sobre outros profissionais de contabilidade. Por outro lado, esta pesquisa permite identificar que o capital estrutural surge na medida em que é apropriadamente possuído, formado, codificado e sistematizado, de modo a dar uma resposta de trabalho que se encaixa na carga de auditoria; Também permite a avaliação e mensuração do tratamento do capital estrutural nas empresas.

This article deals with the free assistance provided to taxpayer taxpayers by the Accounting and Tax Support Center (NAF) of Chapecó-SC, which, since the first semester of 2017, has been carrying out an important and fundamental work for the low-income population with the interinstitutional objective of promoting fiscal education to the community. The NAF Unoesc Chapecó has the integration of academics from different stages, professors and masters, with vast fiscal knowledge, assisting academics and bringing them closer to the work environment. For the development of the research, a single case study was used, which helped in the analysis of the public profile and in the services provided in the period of 2019 and 2020. The result shows that 122 cases were attended and the profile of those attended, and that the contribution of NAF with society is extremely important due to the educational development of academics, from student preparation, to serving the public, seeking to improve and disseminate information to the population. The conclusion also demonstrates the representativeness of the project in society, bringing great proportions of collaboration and diffusion of fiscal knowledge through projects prepared by the nucleus in society.

In Brazil, from 1953 began the transfer of Oil royalties to States and Municipalities that are producers of such resource or that are related to the producing regions. The state of Sergipe is one of the leading names for national oil production. In addition, because of their location, all their municipalities receive some share from royalties. Thus, the objective of the study was to verify, through correspondence analysis, the relationship between the profile of the municipalities of the state of Sergipe and the receipt of funds through oil royalties. The municipal profile has characteristics such as: Expressiveness of tax revenue, Dependence on revenues from Union and State transfers and population size. It was found that the municipalities of Sergipe have a certain dependence on resources from oil royalties and this is even more evident in those with smaller population and lower capacity to collect their own. Therefore, it is necessary to encourage the studied regions to seek self-financing of their activities so that they become more autonomous.

To stay in an increasingly demanding and competitive market, it is important for small businesses to strive for excellence in the inventory management and control process. Therefore, the proposed article, through a case study conducted in a small pharmacy located in a city on the state of São Paulo' s countryside, seeks to analyze this process, presenting techniques and tools that enabled an effective management and control of inventory. Thus supplying the demands and objectives of the company. In addition, the impacts of the application of an information system were also observed, which contributed to the better management and control of existing inventory.

Accounting in Brazil has undergone several changes and transformations in the last decades with the adoption of international accounting standards (IFRS), one of the main proposed changes is directly related to the recognition of revenues (IFRS 15) by organizations. In this context, the objective of this article is to present the main impacts of the implementation of IFRS 15 in the Brazilian electricity sector. For this, three companies in the sector were selected with financial statements publicly available on the companies' website in 2017, so this is a documentary research, of a descriptive nature, with a qualitative approach. The results show that there were no major material impacts disclosed in the financial statements and that a more in-depth assessment will be necessary considering the requirements of the standard will be presented in the coming years.

Este trabajo intenta acentuar el carácter particular del emplazamiento periférico del pueblo de indios de Córdoba, surgido con posterioridad a su fundación y levantado sobre una población originaria que fue trasladada y luego extinguida. El nuevo asentamiento fue ocupado por algunas parcialidades de los desnaturalizados indios calchaquíes, donde se encontraba el hijo de Juan Chelemín. Se ubicaron en tierras de los jesuitas que limitaban con el ejido, sin ningún tipo de imposición en su trazado, pero con funciones de servicio que lo incorporan a una estructura urbana real compuesta por la ciudad efectivamente ocupada, el ejido y su pueblo de indios. La expansión urbana que se desarrolla a partir de fines del siglo XVIII, produjo una valoración económica de las tierras que derivó en la eliminación de las formas comunales de tenencia de latierra y con ello un reordenamiento de la originaria ciudad colonial.

This article presents an advance in the investigation of the forms of discipline and "legal" repression applied to public administration workers in the province of Cordoba in the period between the police coup known as the "Navarrazo", which dismissed the governor and deputy governor of Cordoba on 28 February 1974, followed by the federal intervention of the province, and the de facto regime imposed by the self-styled Process of National Reorganization after the coup d'état of 24 March 1976. This is a look at the application of devices aimed at sanctioning and punishing activists, oppositionists and left-wing political militants, as well as at intimidating and disciplining all public employees. In this sense, we consider that bureaucratic-administrative norms and procedures were articulated with the growing ideological persecution, illegal repression and state terrorism that characterized the period.