{"id":"https://openalex.org/W1574587795","doi":null,"title":"PLANEJAMENTO FINANCEIRO E TRIBUT\u00c1RIO APLICADO NA TRANSFORMA\u00c7\u00c3O DE UM MICROEMPREENDEDOR INDIVIDUAL EM EIRELI","display_name":"PLANEJAMENTO FINANCEIRO E TRIBUT\u00c1RIO APLICADO NA TRANSFORMA\u00c7\u00c3O DE UM MICROEMPREENDEDOR INDIVIDUAL EM EIRELI","publication_year":2014,"publication_date":"2014-07-10","ids":{"openalex":"https://openalex.org/W1574587795","mag":"1574587795"},"language":"pt","primary_location":{"id":"mag:1574587795","doi":null,"is_oa":false,"landing_page_url":"http://ojs.fsg.br/index.php/anaiscontabeis/article/view/1136/859","pdf_url":null,"source":{"id":"https://openalex.org/S4306501872","display_name":"Anais - Semin\u00e1rio de Inicia\u00e7\u00e3o Cient\u00edfica de Ci\u00eancias Cont\u00e1beis","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Anais - Semin\u00e1rio de Inicia\u00e7\u00e3o Cient\u00edfica de Ci\u00eancias Cont\u00e1beis","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012872009","display_name":"Anize Modena","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210106312","display_name":"Faculdade da Serra Ga\u00facha","ror":"https://ror.org/01eqzn264","country_code":"BR","type":"education","lineage":["https://openalex.org/I4210106312"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Anize Modena","raw_affiliation_strings":["Faculdade da Serra Ga\u00facha"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculdade da Serra Ga\u00facha","institution_ids":["https://openalex.org/I4210106312"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026084036","display_name":"Catherine Chiappin Dutra","orcid":"https://orcid.org/0000-0002-0117-9335","observed_orcids":["https://orcid.org/0000-0002-0117-9335"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Catherine Chiappin Dutra","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0117-9335","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5044338924","display_name":"Odir Berlatto","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Odir Berlatto","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.21554064,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"1","first_page":"147","last_page":"170"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.611299991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.611299991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13499","display_name":"Economic Systems and Logistics Management","score":0.0843999981880188,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.07559999823570251,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-planning","display_name":"financial planning","score":0.9940000176429749},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.9980000257492065},{"id":"https://openalex.org/keywords/eireli","display_name":"EIRELI","score":0.9549999833106995},{"id":"https://openalex.org/keywords/cash-flow","display_name":"cash flow","score":0.796999990940094},{"id":"https://openalex.org/keywords/simples-nacional","display_name":"Simples Nacional","score":0.9179999828338623},{"id":"https://openalex.org/keywords/financial-control","display_name":"financial control","score":0.6079999804496765},{"id":"https://openalex.org/keywords/tax-control","display_name":"tax control","score":0.7590000033378601},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.5619999766349792},{"id":"https://openalex.org/keywords/small-business-growth","display_name":"small business growth","score":0.5270000100135803}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.7227187156677246},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.5184857249259949},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.43309828639030457}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1574587795","doi":null,"is_oa":false,"landing_page_url":"http://ojs.fsg.br/index.php/anaiscontabeis/article/view/1136/859","pdf_url":null,"source":{"id":"https://openalex.org/S4306501872","display_name":"Anais - Semin\u00e1rio de Inicia\u00e7\u00e3o Cient\u00edfica de Ci\u00eancias Cont\u00e1beis","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Anais - Semin\u00e1rio de Inicia\u00e7\u00e3o Cient\u00edfica de Ci\u00eancias Cont\u00e1beis","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.833299994468689,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7220028664","https://openalex.org/W2804251508","https://openalex.org/W1492013238","https://openalex.org/W7217765974","https://openalex.org/W4412440639","https://openalex.org/W3122732429","https://openalex.org/W7207838157","https://openalex.org/W4412060004","https://openalex.org/W4405106520","https://openalex.org/W7219427622"],"abstract_inverted_index":{"O":[0,137],"planejamento":[1,33,102,205],"consiste":[2],"em":[3,45,70,92,225],"uma":[4,89],"importante":[5],"tarefa":[6],"de":[7,40,48,72,108,126,135,143,167,177,186,197],"gestao":[8],"que":[9,93,201],"possibilita":[10],"avaliar":[11],"caminhos,":[12],"organizar":[13],"acoes":[14],"e":[15,35,64,104,115,128,146,165,191,213,227],"projetar":[16],"um":[17,41,149,153],"roteiro":[18],"na":[19,38,159,195,206],"busca":[20],"por":[21,106,124],"determinados":[22],"objetivos.":[23],"Partindo":[24],"desse":[25],"pressuposto,":[26],"a":[27,133,173,184,202],"pesquisa":[28,90,114],"apresenta":[29],"como":[30,117,148,170],"tema":[31],"o":[32,56,94,141],"financeiro":[34,103],"tributario":[36,105],"aplicado":[37],"transformacao":[39],"Microempreendedor":[42],"Individual":[43,47],"(MEI)":[44],"Empresa":[46],"Responsabilidade":[49],"Limitada":[50],"(EIRELI).":[51],"Dessa":[52],"forma,":[53],"fez-se":[54],"necessario":[55],"embasamento":[57],"teorico":[58],"sobre":[59,152],"as":[60,210],"figuras":[61],"juridicas":[62],"MEI":[63],"EIRELI,":[65],"Planejamento":[66,75],"Financeiro":[67],"com":[68,77,132,209],"enfase":[69,78],"fluxo":[71],"caixa":[73],"e,":[74],"Tributario":[76],"no":[79],"Simples":[80],"Nacional.":[81],"Se":[82],"tratando":[83],"da":[84,113,175],"metodologia,":[85],"esse":[86],"estudo":[87,95,142,150],"aborda":[88],"exploratoria":[91],"analisa":[96],"os":[97,180],"procedimentos":[98],"para":[99,119,172,193],"implantacao":[100,203],"do":[101,204],"meio":[107,125],"estudos":[109],"bibliograficos.":[110],"A":[111,163],"abordagem":[112],"definida":[116],"qualitativa":[118],"maior":[120],"aprofundamento":[121],"das":[122],"informacoes,":[123],"entrevistas":[127],"questionarios":[129],"aplicados,":[130],"juntamente":[131,208],"analise":[134,164],"conteudo.":[136],"metodo":[138],"utilizado":[139],"foi":[140],"caso,":[144],"pois":[145],"considerado":[147],"profundo":[151],"ou":[154],"mais":[155],"assuntos,":[156],"sendo":[157],"realizado":[158],"empresa":[160],"LM":[161],"Usinagem.":[162],"coletas":[166],"dados":[168],"serviram":[169],"base":[171],"elaboracao":[174],"proposta":[176],"intervencao.":[178],"Entre":[179],"principais":[181],"resultados,":[182],"destaca-se":[183],"necessidade":[185],"utilizacao":[187],"dos":[188],"controles":[189],"financeiros":[190],"tributarios":[192],"auxiliar":[194],"tomada":[196],"decisao.":[198],"Portanto,":[199],"conclui-se":[200],"empresa,":[207],"ferramentas":[211],"financeiras":[212],"tributarias":[214],"se":[215],"aplicadas":[216],"pelo":[217],"administrador,":[218],"tornara":[219],"possivel":[220],"identificar":[221],"problemas":[222],"futuros,":[223],"resultando":[224],"crescimento":[226],"sucesso":[228],"financeiro.":[229]},"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}