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justify;"> </p><p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;">A Revista Ambiente Contábil (Ambiente) apresenta na sua 5ª ediçáo 06 (cinco) artigos que tratam de assuntos relevantes para a área contábil.</p><p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;">Artigo 1 - <span style="color: black;">A ADERÊNCIA DO CONTEÚDO DA DISCIPLINA CONTABILIDADE TRIBUTÁRIA MINISTRADA NOS CURSOS DE GRADUAÇÁO EM CIÊNCIAS CONTÁBEIS DO BRASIL AO CONTEÚDO DO CURRÍCULO INTERNACIONAL PROPOSTO PELA ONU<strong> de </strong></span><strong>Paulo Cesar de Melo Mendes, Antonio Batista Silva e de Jorge Katsumi Niyama </strong>que<strong> </strong><span style="color: black;">tem como objetivo avaliar o grau de aderência das diretrizes curriculares através de pesquisa que abrangeu 10,58% dos 904 cursos de graduaçáo em ciências contábeis existentes no país, onde as ementas das disciplinas: contabilidade tributária/fiscal foi comparada com o conteúdo previsto no currículo internacional.</span></p><p class="MsoBodyTextIndent" style="margin-left: 0cm; text-align: justify;">Artigo 2 - OBRIGATORIEDADE DA ESCRITURAÇÁO CONTÁBIL NAS MICRO E PEQUENAS EMPRESAS NA CONCEPÇÁO DOS CONTABILISTAS DA GRANDE FLORIANÓPOLIS<strong> de Loreci Joáo Borges, Claudio Luiz de Freitas, Elisa Elena Espíndola e de Cristiny Ventura</strong> que tem como objetivo investigar a percepçáo dos contabilistas quanto à obrigatoriedade da escrituraçáo contábil para micro e pequenas empresas.</p><p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;">Artigo <span style="text-transform: uppercase;">3 - </span><span>AS CONSEQUÊNCIAS, PARA O ORÇAMENTO E CONTABILIDADE PÚBLICA, DA INSCRIÇÁO E DO CANCELAMENTO DE RESTOS A PAGAR NÁO PROCESSADOS REALIZADOS EM CAPITAIS ESTADUAIS DA REGIÁO DO NORDESTE DO BRASIL NOS EXERCÍCIOS DE 2008 E 2009</span><span style="letter-spacing: 1pt;"> de </span><strong>Vinicius Salles Santos </strong><span>que tem como objetivo geral analisar as consequências, para o orçamento público e a contabilidade pública, da prática da inscriçáo e do cancelamento de Restos a Pagar náo processados realizados em capitais estaduais da regiáo do Nordeste do Brasil nos anos de 2008 e 2009.</span></p><p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;">Artigo 4 - <span>EVIDENCIAÇÁO DE TÍTULOS HÍBRIDOS SOB A ÓTICA DAS NORMAS INTERNACIONAIS, U.S. GAAP E BR GAAP de <strong>Márcio César de Oliveira Quirino, Diego Rodrigues Boente e de </strong></span><strong>Clayton Levy Lima de Melo </strong>que <span>tem como objetivo principal verificar como estáo sendo evidenciados e a forma de contabilizaçáo de títulos híbridos entre as normas internacionais, norte americanas e brasileiras</span></p><p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;">Artigo 5 - <span>O REFLEXO DO ENSINO DA CONTROLADORIA NA MINIMIZAÇÁO DO EFEITO FRAMING<strong> de </strong></span><strong>Fábia Jaiany Viana de Souza, Maria das Vitórias de Macedo Farias, Márcio César de Oliveira Quirino e de Edzana Roberta Ferreira da Cunha Vieira </strong>como o objetivo de<strong> </strong>verificar se o ensino de controladoria minimiza os vieses cognitivos acarretados pelo efeito <em>framing</em> em decisões gerenciais relativas a custos de oportunidade<span>.</span></p><p class="MsoNormal" style="margin-bottom: 6pt; text-align: justify;">Artigo 6 - UTILIZAÇÁO DE INFORMAÇÕES CONTÁBEIS EM COOPERATIVAS: SÁO OS CONTADORES NECESSÁRIOS? d<strong>e Luiz Carlos Marques dos Anjos, Luiz Carlos Miranda e de Daniel José Cardoso da Silva </strong>que tem o objetivo de analisar<strong> </strong>dentro do ambiente das cooperativas, como estáo sendo fornecidos os serviços contábeis pelos contadores e a visáo dos gestores em relaçáo à importância e à qualidade daqueles<span style="color: red;">.</span></p><p class="MsoNormal" style="text-align: justify;">Boa leitura. Cordiais saudações!</p><p class="MsoNormal" style="text-align: justify;">Maurício Corrêa da Silva</p><p class="MsoNormal" style="text-align: justify;">Editor</p>}, number={1}, journal={REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036}, author={da Silva, Maurício Corrêa}, year={2011}, month={jun.}, pages={i-i} }