http://repositorio.unirn.edu.br/jspui/handle/123456789/20 2026-05-25T00:00:25Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1528 Título: Comportamento dos índices financeiros em uma organização do terceiro setor: um estudo de caso em uma fundação de apoio - FUNCERN Resumo: The participation of the Foundations of Support in the development of teaching, research and extension activities with the Federal educational institutions are expressive each year, therefore, it is of primary importance that the Foundations adopt a management system capable of making them self-sustaining by identifying in its statements possible points for a better adaptation of its administrative processes. There are deficiencies in the management of these institutions, as well as the difficulty of raising their own resources. Through this mechanism, it is possible to verify that the organization's operations generate results, if they only cover their costs, or even if they are unable to cover their costs. The entity in question is FUNCERN, the IFRN Support Foundation. The theoretical foundation evidences the origin, concepts and scope of the Third Sector, and also dealing with the legislation that regulates the Foundations of Support. The methodology focuses on the bibliographic review on the subjects, besides an empirical research, being necessary adaptations for the economic evaluation of the entity. This paper aims to present the importance of the financial analysis to a Third Sector Organization, to elaborate and analyze the financial performance indicators. Finally, the strategy used to prepare the research is a case study, referring to the 2014, 2015 and 2016 financial years. The information collected was done through documentary research in the accounting reports and internal documents. Evaluations were carried out on the statements with the original data. Finally, Third Sector Organizations should be analyzed and managed as real companies, since they have social assets and given their importance to society as a whole, thus ensuring their continuity, that is, their financial sustainability. Type: Trabalho de Conclusão de Curso 2018-01-01T00:00:00Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1481 Título: Laudos periciais contábeis: estudo da qualidade do trabalho realizado pelo perito-contador na vara cível da comarca de Caicó-RN Type: Trabalho de Conclusão de Curso 2020-01-01T00:00:00Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1160 Título: Evolução do estoque de inscrição em restos a pagar decorrente do novo regime fiscal instituído pela emenda constitucional nº 95/2016 Resumo: The lowering of the note of Brazil by the main agencies of credit risk rating in 2016 shows well the worsening of public finances of the Brazilian federal government. This lowering of the note of credit of Brazil was based on successive falls in the tax collection, high inflation rates, high interest rates, besides the difficulty of the federal government to reduce public spending. In this case, aiming to change this was approved in 2016 the Constitutional Amendment number 95 that establishes the New Tax Regime (NTR) to Tax and Social Security Budgets which has validity of 20 years and will limit the primary expense of the Union. To help to understand the impact of the Constitutional Amendment number 95/2016 was made a study of the evolution of the stock of registration in remaining to pay due to NTR instituted by the new Constitutional Amendment within the Public Ministry of the Union. The period of study includes inscriptions on remains to pay from 2008 to 2019 in the following types of costing expenses and capital: 339030 (Consumables), 339036 (Other Third Party Services – Physical Person), 339037 (Labor Leasing), 339039 (Other Third Party Services – Legal Person), 449051 (Works and Installations), 449052 (Equipment and Permanent Material) and 459061 (Acquisition of Property). According to this research the implantation of the New Tax Regime (NTR) caused a reduction in the amount of registered remaining to pay for the PMU from 2017 getting to the registered value in 2019 less than the registered value in 2018. Type: Trabalho de Conclusão de Curso 2019-01-01T00:00:00Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1161 Título: Gestão tributária : um estudo sobre o impacto do incentivo fiscal sobre o lucro da exploração numa indústria do RN Resumo: The present study aims to analyze the impact of a tax incentive in a company. To carry out the work was chosen an industry that has among the tax incentives the incentive on the profit of the exploration; In this way, the study, with respect to procedures, is identified as a case study, with documentary analysis and based on bibliographic studies and a qualitative approach. A period of five years was defined for the analysis of the data, between 2014 and 2018, the accounting balances of each year were first recorded and profitability and liquidity indexes were calculated, then the same calculations were performed not considering the tax incentive, finally were listed the main impacts found in the comparison between the two scenarios. With the application of the analysis, it was evidenced that both the profitability and liquidity indices were negatively affected, a decrease caused by the reduction in cash and the increase in taxes payable. Type: Trabalho de Conclusão de Curso 2019-01-01T00:00:00Z