Repositório Colecção:http://repositorio.unirn.edu.br/jspui/handle/123456789/212026-07-05T12:15:34Z2026-07-05T12:15:34ZPlanejamento do polo de operações fiscais dos correios como elemento de suporte ao negóciohttp://repositorio.unirn.edu.br/jspui/handle/123456789/9192024-12-18T16:00:16Z2024-12-03T00:00:00ZTítulo: Planejamento do polo de operações fiscais dos correios como elemento de suporte ao negócio
Resumo: This article aims to demonstrate how the Correios Fiscal Operations Center was planned and its importance for Correios tax management and it is a prerequisite to complete the Postgraduate Course: Specialization in Fiscal and Tax Management - 19th class of UNI-RN, we will now comply with the guidelines of the Correios University and CORREIOS EDUCATION MANUAL - MANEDU 5/1/4, ITEM 15, which defines that it is It is mandatory to present the Final Course Work, which can be developed in the formats (monograph, dissertation, thesis, scientific article, case study, business plan). MACROPROCESS: N2 "Manage Taxes" and "Carry out tax planning and management, in accordance with legislation, establish tax and fiscal policies and guidelines, as well as provide tax consultancy to the Company's bodies.
Type: Trabalho de Conclusão de Curso2024-12-03T00:00:00ZO impacto do SPED em uma empresa de contabilidadehttp://repositorio.unirn.edu.br/jspui/handle/123456789/12212026-06-15T18:07:22Z2019-01-01T00:00:00ZTítulo: O impacto do SPED em uma empresa de contabilidade
Resumo: The objective of this research is to analyze the technological advances resulting
from the digitalization process of fiscal and accounting information, provided
with the implementation of the Public Fiscal Public Bookkeeping System - SPED
in the opinion of accounting professionals, the SPED project represented by the
joint work of three spheres of government: Federal, State and Municipal was
established through Decree No. 6,022 / 2007, and its objective is to unify the
ancillary obligations in digital media, replacing the use of paper in its accounting
and tax deeds, is systematic allows the payment and the expansion of fiscal
performance in the country, thus inhibiting illegal practices. This article is
justified by its relevance in demonstrating the view of accounting professionals
in the current scenario of the profession in the National Tax System, contributing
to improve knowledge about accounting in the third technological revolution and
the constant changes in the accounting profession. The methodology used to
elaborate this article was a questionnaire, a descriptive research, whose
objective is to describe the characteristics of a certain population or a certain
group. The research shows positive points regarding the advent of SPED for
accounting professionals, the project provides greater trustworthiness and data
quality, enabling a more agile integration of the data between the client company
and accounting firm, with which the accounting professional passes to carry out
its true function, which is to advise its clients, provided relevant information in
favor of business growth and development, it was observed that there is a
limitation of trained professionals, and an increase in technical work that is
considered a positive point, but it stands out it is necessary to have mastery
over the subject to excel in the labor market.
Type: Trabalho de Conclusão de Curso2019-01-01T00:00:00ZAnálise da utilização e adequação dos objetivos do sistema integrado de administração financeira do governo federal - SIAFI: a percepção dos servidores da universidade federal do Rio Grande do Nortehttp://repositorio.unirn.edu.br/jspui/handle/123456789/12222026-06-15T18:07:33Z2019-01-01T00:00:00ZTítulo: Análise da utilização e adequação dos objetivos do sistema integrado de administração financeira do governo federal - SIAFI: a percepção dos servidores da universidade federal do Rio Grande do Norte
Resumo: The objective of this research is investigate the perception of servers from
Universidade Federal do Rio Grande do Norte about the use of SIAFI, regarding the
adequacy of referred system to the objectives, as well as the observation of positive
and negative points in its use. The data collection instrument was the questionnaire.
The data were collected in October 2019, at UFRN rectory, and the research
instrument applied to public servants SIAFI users and working with the Department
of Accounting and Finance, as well as the Coordination of Expense Agreements and
the Coordination Revenue Agreements of the aforementioned municipality. Data
were tabulated and organized in the Microsoft Office Excel spreadsheet program.
Descriptive analysis was performed, in general, and content analysis for open
questions. The results suggest that it is necessary to promote improvements in the
objectives of streamlining financial programming and standardization of methods and
work routines, as well as to ascertain if there is adequate training for users in order to
solve the difficulties in how the system operates.
Type: Trabalho de Conclusão de Curso2019-01-01T00:00:00ZEstudo sobre a evolução da implantação do Sped fiscalhttp://repositorio.unirn.edu.br/jspui/handle/123456789/12192026-06-15T18:07:09Z2019-01-01T00:00:00ZTítulo: Estudo sobre a evolução da implantação do Sped fiscal
Resumo: The purpose of the study was to analyze whether Public Digital Bookkeeping
System (SPED) within its evolution, comprising the period of its implementation until
the present moment, using a methodology based on bibliographic, documentary and
descriptive studies. This fiscal innovation allowed us to conclude that, upon their arrival
in the companies, tax and tax obligations were bureaucratised, making more evident
the perception of fiscal deviations, translated by tax evasion, besides contributing to
the fiscalization operations carried out by the Treasury, within the three governmental
spheres (federal, state and municipal).
Type: Trabalho de Conclusão de Curso2019-01-01T00:00:00Z