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

The present paper is derived from the research project "Proposal of accounting record and financial assessment of the environmental management of companies in Colombia", shows the degree of correlation that exists between the financial performance of companies dedicated to the cosmetic and beauty sector in Colombia, with the design and implementation of sustainability policies in them. The research is supported in the regulatory theory of the Stakeholders and concomitantly with the theory of Management Accounting; In the same way, the research is empirical-transversal, and it is supported -based on the results obtained- within the descriptive-explanatory and mixed typology. As a hypothesis, it is assumed that a good practice in the design and implementation of sustainability policies in companies of this nature, significantly improves their financial performance. As a conclusion and after having made the statistical analysis of the variables, the hypothesis initially raised is accepted. 

Este estudo teve como objetivo verificar como as políticas de investimento da Previdência Social estão mantendo o equilíbrio financeiro e atuarial. Para tanto, foi realizada uma pesquisa documental na Declaração de Política de Investimentos (DPIN) e na Demonstração de Aplicações e Investimentos em Recursos (DAIR). Conclui-se que os investimentos buscam manter o equilíbrio financeiro e atuarial por meio de investimentos de recursos que visam respeitar as normas estabelecidas pela lei e realizar estratégias de alocação de recursos de acordo com as perspectivas e visão de cada gestor com relação à sustentabilidade e rentabilidade necessária para manter a estabilidade dos RPPS.

Leases transactions (capital or operating) have been changining during the last decades to adopt market and accounting issues in a maner to compose their records since the initial adoption of specific legislation until nowadays. As a major source of financing assets and rights, companies globally record in their balance sheets significant figures related to this operation, which provides to a lessee the ownership of certain assets, eventhough there is no  intention to acquire at the end of a certain period (usually limited by contract). This convertion process makes international accounting standards agents, after long period of discussions with lobby groups, have been disclosing the new leasing accounting standard since 2016, impacting in a specially the tenants (lessee). In this context, the present study aims to demonstrate the expected impacts with the normative changes and the accounting perspective on the leasing operations and their effects, mainly in the composition of the indebtedness (financial leverage) and current and dry liquidity indices. The new standard still demonstrates a tentative approach between the two main bodies, but leaves open great gaps in the writing and practice of the new standard for US GAAP and IFRS. At the time of the disclosure of this research, there was no update regarding the CPC (Accounting Pronouncements Committee) in Brazil.

Sustainability aims to put together social, environmental and economic aspects, searching for growth, being essential to any manager. For this reason, the aim of this research is to understand how the syllabus of Administration courses in the universities approach aspects related to sustainability in public universities. Considering this situation, a data collection was performed with 12 Administration colleges as well as interviews with the course coordinators os these universities have been done. After analyzing this data, it is possible to notice that the subject. Sustainability is part of most of these universities syllabus. Nevertheless, the interviewed people stated that it is important to remember that Sustainability is a transversal subject, being possible and even better, to have an approach which integrates this subject to other and different ones throughtout the course. The lack of financial resources, a general refusal to chances as well as the lack os interest from both parts are relevant factors for the insertion of Sustanability in the universities. Aspects which can be worked with, through a good investment in communication and training to get external sponsors

Currently, banks are widely observed by society given their high profits, which implies a mixed vision, since, on the one hand, the government sees in them proper management processes, making them profitable and generating trust for its investors and possible foreign investment, but on the other hand, society sees this generation of income and profits as an exaggeration and perhaps an abuse against society, limiting its vision against social responsibility practices and other social and environmental actions. Therefore, this article identifies the social and environmental responsibility policies carried out by companies in this sector, with a specific case study with the bank declared as the most sustainable in Colombia. Methodologically, the investigation was carried out in accordance with the data issued directly by the company under investigation, in which qualitative and quantitative data were taken into account. As a result, it was obtained that the policies of the company studied positively affect both social and environmental aspects.

This article studies the causal relation between the BM&FBovespa indexes and the Exchange Rate, in the analysis applied the Spearman rank correlation (Rô) to test the correlation between the indexes during the period from 1995 to July 2017; moreover, analyzes relevant determinants such as the influence of the trade balance on the exchange rate. The analysis of the results indicate that the BM&FBovespa indexes and the Exchange Rate show a negative correlation, which causes a simultaneous variation between the indices. 

Many of the countries in the world adopted IFRS in its Full version, thinking of stock exchanges and listed companies. However, the harmonization of IFRS for SMEs has not been as successful as a global norm. In Chile, the process has been different from full standards, and there are various ideas that lead to the conclusion that convergence is not successful. In this article, we review different elements that show why the SME sector and these simplified IFRS have limitations for their adoption. This paper is the type of essay, therefore, the method is based on the review of the literature and the reasoned analysis of the things related to the subject. Among the conclusions, we commented on several limitations observed in the Chilean reality, such as the fiscal system, the regulatory disincentives and the lack of interest of SMEs to prepare reports for stakeholders, such as owners or banks. 

In October 2015, the OECD approved the BEPS comprising 15 different actions in international taxation, seeking to combat the erosion of the tax base and the transfer of taxable profits. However, almost three years have elapsed, and there is still a long way for us to have an uniform and universal taxation instrument.  In this article, after the exposition of the main foundations of the BEPS package, the effects of its proposed actions will be reviewed, particularly the impacts caused in the Brazilian tax system. Methodologically, through the analysis of the recent modifications in Brazilian tax legislation, it will be reviewed the main achievements in this theme. The OECD strategy has been reinforcing the fight against aggressive tax planning, and has sought to promote this through multilateral instruments, which offer a new standard of international taxation. However, the differentiated treatment of some countries, where Brazil is included, has fueled a fragmentation of the BEPS that can create opportunities for other types of international tax planning, compromising the effectiveness of the BEPS.

This study analyzes the computer tools at the service of the forensic auditor in his audit assignment in the savings and credit cooperatives of the financial sector of Ibagué. Methodologically it is a qualitative case study, supported by the theory of insurance. The results show that it is necessary to identify risks associated with the lack of controls in the organizations of the solidarity sector. Therefore, it is important to typify the type of risks: deliberate omission of transaction records, accounting simulation, falsification of records and documents, errors or irregularities in administration, lack of staff training, high turnover percentage of key personnel, delays of the accounting, registry of inadequate operations, computer systems easy to be harmed, accounts not reconciled and fictitious persons.