Impacto causado pela pandemia de Covid-19 nas empresas da IBOVESPA (B3) do setor tecnológico: uma análise através das notas explicativas

The Covid-19 pandemic was born digital, its first cases were in the province of Wuhan and Shezhen, technology sectors in China, it spread to South Korea and Japan, countries in Europe and quickly reached California, where the Silicon Valley is. another world technology hub. This work aims to address...

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Autor principal: Pereira, Marcelo Márcio de Andrade
Outros Autores: Steppan, Adriana Isabel Backes
Formato: bachelorThesis
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
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Endereço do item:https://repositorio.ufrn.br/handle/123456789/46625
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id ri-123456789-46625
record_format dspace
institution Repositório Institucional
collection RI - UFRN
language pt_BR
topic Setor tecnológico
Notas explicativas
Impacto Covid-19
Technology sector
Explanatory notes
Covid-19 impact
spellingShingle Setor tecnológico
Notas explicativas
Impacto Covid-19
Technology sector
Explanatory notes
Covid-19 impact
Pereira, Marcelo Márcio de Andrade
Impacto causado pela pandemia de Covid-19 nas empresas da IBOVESPA (B3) do setor tecnológico: uma análise através das notas explicativas
description The Covid-19 pandemic was born digital, its first cases were in the province of Wuhan and Shezhen, technology sectors in China, it spread to South Korea and Japan, countries in Europe and quickly reached California, where the Silicon Valley is. another world technology hub. This work aims to address the impacts caused by the Covid-19 Pandemic on technology companies in Brazil, listed on the IBOVESPA (B3). The world has been going through transformations produced by this sector, altering the way of working, relationships and organization of sociocultural patterns. In order to verify the effects of Covid on companies and compare measures of action, the collection of data of the documentary type was used with the exploration of the Financial Statements with a focus on the explanatory notes, material extracted from the portal the Securities and Exchange Commission and the Stock Exchange. of Values. After analyzing the material, it was noticed that there were significant changes in the operating modes of corporations with the implementation of similar measures such as the creation of crisis committees, home-office, customer support network, humanitarian support to employees and society in general, having their impacts mainly on investments to adapt to the pandemic situation, however, the effects were different among the analyzed companies. It is possible to evidence in the explanatory notes that some reveal positive effects reflected in net revenue, EBITDA, gross profit, which presented growth in relation to the previous period, other companies allege irrelevant effects in the balance sheet accounts, another company suggests an increase in investments, also in the of costs and operating expenses, and it is possible to observe in the notes of the companies surveyed the evidence of effects considered in relation to the year faced by the pandemic. The impacts resulting from the pandemic led to a process of intense changes around the world. Being of a global character, the Pandemic founded administrative and legislative transformations for state and private standards. Thus, it is necessary to study and define the problem within the theoretical point of view, aiming to point out the best solutions for this new reality.
author2 Steppan, Adriana Isabel Backes
author_facet Steppan, Adriana Isabel Backes
Pereira, Marcelo Márcio de Andrade
format bachelorThesis
author Pereira, Marcelo Márcio de Andrade
author_sort Pereira, Marcelo Márcio de Andrade
title Impacto causado pela pandemia de Covid-19 nas empresas da IBOVESPA (B3) do setor tecnológico: uma análise através das notas explicativas
title_short Impacto causado pela pandemia de Covid-19 nas empresas da IBOVESPA (B3) do setor tecnológico: uma análise através das notas explicativas
title_full Impacto causado pela pandemia de Covid-19 nas empresas da IBOVESPA (B3) do setor tecnológico: uma análise através das notas explicativas
title_fullStr Impacto causado pela pandemia de Covid-19 nas empresas da IBOVESPA (B3) do setor tecnológico: uma análise através das notas explicativas
title_full_unstemmed Impacto causado pela pandemia de Covid-19 nas empresas da IBOVESPA (B3) do setor tecnológico: uma análise através das notas explicativas
title_sort impacto causado pela pandemia de covid-19 nas empresas da ibovespa (b3) do setor tecnológico: uma análise através das notas explicativas
publisher Universidade Federal do Rio Grande do Norte
publishDate 2022
url https://repositorio.ufrn.br/handle/123456789/46625
work_keys_str_mv AT pereiramarcelomarciodeandrade impactocausadopelapandemiadecovid19nasempresasdaibovespab3dosetortecnologicoumaanaliseatravesdasnotasexplicativas
AT pereiramarcelomarciodeandrade impactcausedbythecovid19pandemicinibovespacompaniesb3inthetechnologysectorananalysisthroughtheexplanatorynotes
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spelling ri-123456789-466252023-03-01T16:13:30Z Impacto causado pela pandemia de Covid-19 nas empresas da IBOVESPA (B3) do setor tecnológico: uma análise através das notas explicativas impact caused by the Covid-19 pandemic in IBOVESPA companies (B3) in the technology sector: an analysis through the explanatory notes Pereira, Marcelo Márcio de Andrade Steppan, Adriana Isabel Backes Steppan, Adriana Isabel Backes Medeiros, Jislene Borges, Gilmara Setor tecnológico Notas explicativas Impacto Covid-19 Technology sector Explanatory notes Covid-19 impact The Covid-19 pandemic was born digital, its first cases were in the province of Wuhan and Shezhen, technology sectors in China, it spread to South Korea and Japan, countries in Europe and quickly reached California, where the Silicon Valley is. another world technology hub. This work aims to address the impacts caused by the Covid-19 Pandemic on technology companies in Brazil, listed on the IBOVESPA (B3). The world has been going through transformations produced by this sector, altering the way of working, relationships and organization of sociocultural patterns. In order to verify the effects of Covid on companies and compare measures of action, the collection of data of the documentary type was used with the exploration of the Financial Statements with a focus on the explanatory notes, material extracted from the portal the Securities and Exchange Commission and the Stock Exchange. of Values. After analyzing the material, it was noticed that there were significant changes in the operating modes of corporations with the implementation of similar measures such as the creation of crisis committees, home-office, customer support network, humanitarian support to employees and society in general, having their impacts mainly on investments to adapt to the pandemic situation, however, the effects were different among the analyzed companies. It is possible to evidence in the explanatory notes that some reveal positive effects reflected in net revenue, EBITDA, gross profit, which presented growth in relation to the previous period, other companies allege irrelevant effects in the balance sheet accounts, another company suggests an increase in investments, also in the of costs and operating expenses, and it is possible to observe in the notes of the companies surveyed the evidence of effects considered in relation to the year faced by the pandemic. The impacts resulting from the pandemic led to a process of intense changes around the world. Being of a global character, the Pandemic founded administrative and legislative transformations for state and private standards. Thus, it is necessary to study and define the problem within the theoretical point of view, aiming to point out the best solutions for this new reality. A pandemia de Covid-19 já nasceu digital, seus primeiros casos foram na província de Wuhan e Shezhen, setores de tecnologia da China, se espalhou pela Coreia do Sul e Japão, países da Europa e rapidamente chegou a Califórnia, onde fica o Silicon Valley outro polo tecnológico mundial. Este trabalho tem como objetivo tratar sobre os impactos causados pela Pandemia da Covid-19 nas empresas de tecnologia no Brasil, listadas na IBOVESPA (B3). O mundo vem passando por transformações produzidas por este setor alterando forma de trabalho, relacionamentos e organização de padrões socioculturais. Com o objetivo de verificar os efeitos da Covid nas empresas e comparar medidas de atuação, foi utilizado a coleta de dados do tipo documental com a exploração das Demonstrações Contábeis com foco nas notas explicativas, material extraído do portal a Comissão de Valores Mobiliários e da Bolsa de Valores. Após a análise do material foi percebido que houve mudanças significativas no modos operante das corporações com implementação de medidas similares como a criação de comitês de crise, home-office, rede de apoio a clientes, suporte humanitário a funcionários e sociedade em geral, tendo seus impactos principalmente em investimentos para adaptação a situação pandêmica, porém, os efeitos foram diversos entre as empresas analisadas. É possível evidenciar nas notas explicativas que algumas revelam efeitos positivos refletidos da receita liquida, EBITDA, lucro bruto, as quais apresentaram crescimento em relação ao período anterior, outras empresas alegam efeitos irrelevantes nas contas patrimoniais, outra empresa sugere aumento nos investimentos, também nas contas de custos e despesas operacionais, sendo possível, observar nas notas das empresas pesquisadas a evidenciação de efeitos considerados em relação ao ano enfrentado pela pandemia. Os impactos decorrentes da pandemia acarretaram um processo de modificações intensas em todo o mundo. Sendo de caráter global, a Pandemia fundamentou transformações administrativas e legislativas para as normas estatais e privadas. Dessa forma, faz-se necessário o estudo e a delimitação do problema dentro do ponto de vista teórico, objetivando apontar as melhores soluções para essa nova realidade. 2022-03-19T04:22:24Z 2022-03-19T04:22:24Z 2022-02-16 bachelorThesis PEREIRA, Marcelo Márcio de Andrade. Impacto causado pela pandemia de Covid-19 nas empresas da IBOVESPA (B3) do setor tecnológico: uma análise através das notas explicativas. 2022. 37f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022. https://repositorio.ufrn.br/handle/123456789/46625 pt_BR application/pdf Universidade Federal do Rio Grande do Norte Brasil UFRN Ciências Contábeis Departamento de Ciências Contábeis