http://repositorio.unirn.edu.br/jspui/handle/123456789/20 Thu, 23 Apr 2026 11:02:49 GMT 2026-04-23T11:02:49Z 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 Wed, 01 Jan 2020 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1481 2020-01-01T00:00:00Z 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 Tue, 01 Jan 2019 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1161 2019-01-01T00:00:00Z 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 Tue, 01 Jan 2019 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1160 2019-01-01T00:00:00Z http://repositorio.unirn.edu.br/jspui/handle/123456789/1159 Título: Divulgação do informe sobre o código brasileiro de governança corporativa conforme instrução normativa CVM 586/17: um estudo das companhias abertas do setor de energia elétrica Resumo: The objective of this study is to identify the level of adherence in 2018 by companies in the energy sector to CVM Normative Instruction 586/17. For this purpose, a survey was carried out of companies in the chosen sector that sent the "Report on the Brazilian Code of Corporate Governance" to B3 in compliance with the obligation of the CVM. The sample consists of 16 companies in the chosen sector, 15 of which were mandatory and 1 was voluntary. The survey results show that the industry's total adoption rate was 59%. By means of the tests of average, the results pointed out that the fact of the company being of public or private capital, affects the adoption of the items of the Code. It is also concluded that the practices most adopted by energy companies were regarding the items of the Board of Executive Officers, while those with less adherence were the items of the Board of Directors. Type: Trabalho de Conclusão de Curso Tue, 01 Jan 2019 00:00:00 GMT http://repositorio.unirn.edu.br/jspui/handle/123456789/1159 2019-01-01T00:00:00Z