Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/2543
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dc.creatorDalci Mendes Almeida; Universidade do Sul de Santa Catarina UNISUL-
dc.creatorIvone Junges; Universidade do Sul de Santa Catarina-
dc.date2016-04-08-
dc.date.accessioned2016-12-09T17:30:55Z-
dc.date.available2016-12-09T17:30:55Z-
dc.identifierhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/article/view/2149-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/2543-
dc.descriptionThere are several tax breaks provided by the government for investment in research, development and innovation that companies may benefit. However, there are few companies that use such benefits. One of the reasons is that they can not identify innovation. In this sense, this study aims at developing an innovative model for identifying the use of tax breaks. The research is classified as descriptive. With regard to data collection procedures, it was used the case study of a large electronics industry in the Brazilian southern region. In relation to the approach the problem, it is a qualitative research. The model was developed based on Law 11.1196 (2005), Lei do Bem, the Oslo Manual and Literature on Innovation. The survey results indicate how valid the model proposed in this research is, as it was possible to identify technological innovation (product, process, market) in the company studied for the use of tax breaks from Lei do Bem. It was concluded that it was possible to identify the different types of technological innovation in research projects, development and innovation in the studied company.-
dc.descriptionAs empresas podem se utilizar de incentivos fiscais proporcionados pelo governo para investimentos em pesquisa, desenvolvimento e inovação. No entanto, poucas são aquelas que se utilizam de tais benefícios. Um dos motivos é o fato de não saberem identificar a inovação. Nesse sentido, o estudo consiste em elaborar um modelo de identificação da inovação para a utilização de incentivos fiscais. A pesquisa quanto aos objetivos foi classificada como descritiva. No que se refere aos procedimentos de coleta de dados utilizou-se o estudo de caso numa indústria de eletroeletrônicos de grande porte, na região sul brasileira. E, com relação à abordagem do problema, trata-se de uma pesquisa qualitativa. O modelo foi desenvolvido com base na Lei 11.1196, de 2005, Lei do Bem, no Manual de Oslo e Literatura sobre a Inovação. Os resultados da pesquisa indicam a validade do modelo proposto, uma vez que foi possível identificar a inovação tecnológica (produto, processo, mercado) na empresa estudada para a utilização dos incentivos fiscais da Lei do Bem. Conclui-se que foi possível identificar os diferentes tipos de inovação tecnológica nos projetos de pesquisa, desenvolvimento e inovação na empresa estudada.-
dc.formatapplication/force-download-
dc.languagept-
dc.publisherREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL-
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dc.sourceREVISTA CATARINENSE DA CIÊNCIA CONTÁBIL; Vol. 15, No 44 (2016): Janeiro-Abril; p. 49-59-
dc.subjectTechnological Innovation; Tax breaks; Lei do Bem.-
dc.subjectCiências Sociais Aplicadas; Contabilidade-
dc.subjectInovação Tecnológica; Incentivos Fiscais; Lei do Bem.-
dc.titleA proposal of a technological innovation of identification model to use tax breaks: a case study in an electronics industry in the south of Brazil-
dc.titleProposta de um modelo de identificação da inovação tecnológica para a utilização de incentivos fiscais: um estudo em uma indústria de eletroeletrônicos sul brasileira - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n44p49-59-
Aparece nas coleções:Revista Catarinense de Contabilidade (CRCSC)

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