Áureo Nhaca | UDM - Academia.edu (original) (raw)
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Finance by Áureo Nhaca
Frontiers, 2023
The business society, widely structured in a market economic perspective, demands that the audit ... more The business society, widely structured in a market economic perspective, demands that the audit function be increasingly mediating in the analysis of certain situations, such as the viability of the company, the reporting of frauds and illegal acts, the evaluation of the economy, efficiency, and effectiveness of organizations. The goal of this work is to evaluate how Internal Audit helps firms respond quickly and effectively to External Audit, particularly to the activity of the tax authorities. The research methodology employed in this study integrates three distinct types of investigation: exploratory, descriptive, and explanatory. This comprehensive approach involves a three-phase process, which includes an extensive literature review, data collection from the field through semi-structured interviews, and the subsequent analysis and synthesis of this information into a comprehensive report. It was concluded that the main objective of an audit work is to express an independent opinion about the reliability of the financial statements of a company, in view of the Fundamental Principles of Accounting, defined by legislation and accounting doctrine. The study's findings underscore the critical importance of ethics and social responsibility within the realm of auditing. As the prevailing societal ethos evolves, auditors must adapt to meet the growing demands for transparency, accountability, and ethical conduct. Navigating this dynamic landscape requires auditors to exercise a heightened level of diligence and ethical awareness, reinforcing their pivotal role as guardians of financial integrity and public trust. The absence of ethics that society goes through, as well as the auditor's social responsibility, are relevant points that demand special attention from these professionals.
SSRN, 2019
This work paper aims to identify and demonstrate the main differences between absorption costing ... more This work paper aims to identify and demonstrate the main differences between absorption costing and variable costing methods, comparing the advantages and disadvantages of each of the methods to later be able to identify which would be the best tool to be applied by the company, and the costing method that would offer better profitability for the same, being considered as a trustworthy management tool. A case study of the Facímpia company was used, where it was possible to analyze each method and then to make the right decision, by means of the results obtained with respect to the costs involved in the production as well as to the net profit of the same, having arrived at the conclusion that the stocks of each method could induce the manager to make a decision contrary to what should be due to the fact that the absorption indicates that there is more of stocks and the variable does not.
SSRN, 2021
Face a grandes instabilidades cambiais, analisar estas variáveis tornou-se indispensável para os ... more Face a grandes instabilidades cambiais, analisar estas variáveis tornou-se indispensável para os países, os estudos focam essencialmente nos países desenvolvidos, ou em desenvolvimento industrializados, sendo raros aqueles dedicados a países pobres e inexistentes sobre Moçambique. Foi utilizada uma metodologia qualitativa e quantitativa. Rejeita-se a hipótese da pesquisa que defende uma relação positiva. As variáveis analisadas podem ter relação positiva ou negativa no curto prazo (cinco anos), sendo positiva no longo prazo (mais de 15 anos. Esta situação peculiar no caso de Moçambique deve ser levada em conta pelos formuladores de política econômica. Estes deverão atuar com cautela uma vez que os resultados sugerem que a Economia Moçambicana é vulnerável aos efeitos da volatilidade de curto prazo.
Economy by Áureo Nhaca
Accountancy by Áureo Nhaca
Frontiers, 2023
The business society, widely structured in a market economic perspective, demands that the audit ... more The business society, widely structured in a market economic perspective, demands that the audit function be increasingly mediating in the analysis of certain situations, such as the viability of the company, the reporting of frauds and illegal acts, the evaluation of the economy, efficiency, and effectiveness of organizations. The goal of this work is to evaluate how Internal Audit helps firms respond quickly and effectively to External Audit, particularly to the activity of the tax authorities. The research methodology employed in this study integrates three distinct types of investigation: exploratory, descriptive, and explanatory. This comprehensive approach involves a three-phase process, which includes an extensive literature review, data collection from the field through semi-structured interviews, and the subsequent analysis and synthesis of this information into a comprehensive report. It was concluded that the main objective of an audit work is to express an independent opinion about the reliability of the financial statements of a company, in view of the Fundamental Principles of Accounting, defined by legislation and accounting doctrine. The study's findings underscore the critical importance of ethics and social responsibility within the realm of auditing. As the prevailing societal ethos evolves, auditors must adapt to meet the growing demands for transparency, accountability, and ethical conduct. Navigating this dynamic landscape requires auditors to exercise a heightened level of diligence and ethical awareness, reinforcing their pivotal role as guardians of financial integrity and public trust. The absence of ethics that society goes through, as well as the auditor's social responsibility, are relevant points that demand special attention from these professionals.
SSRN, 2019
This work paper aims to identify and demonstrate the main differences between absorption costing ... more This work paper aims to identify and demonstrate the main differences between absorption costing and variable costing methods, comparing the advantages and disadvantages of each of the methods to later be able to identify which would be the best tool to be applied by the company, and the costing method that would offer better profitability for the same, being considered as a trustworthy management tool. A case study of the Facímpia company was used, where it was possible to analyze each method and then to make the right decision, by means of the results obtained with respect to the costs involved in the production as well as to the net profit of the same, having arrived at the conclusion that the stocks of each method could induce the manager to make a decision contrary to what should be due to the fact that the absorption indicates that there is more of stocks and the variable does not.
SSRN, 2021
Face a grandes instabilidades cambiais, analisar estas variáveis tornou-se indispensável para os ... more Face a grandes instabilidades cambiais, analisar estas variáveis tornou-se indispensável para os países, os estudos focam essencialmente nos países desenvolvidos, ou em desenvolvimento industrializados, sendo raros aqueles dedicados a países pobres e inexistentes sobre Moçambique. Foi utilizada uma metodologia qualitativa e quantitativa. Rejeita-se a hipótese da pesquisa que defende uma relação positiva. As variáveis analisadas podem ter relação positiva ou negativa no curto prazo (cinco anos), sendo positiva no longo prazo (mais de 15 anos. Esta situação peculiar no caso de Moçambique deve ser levada em conta pelos formuladores de política econômica. Estes deverão atuar com cautela uma vez que os resultados sugerem que a Economia Moçambicana é vulnerável aos efeitos da volatilidade de curto prazo.