Um estudo de caso sobre as empresas de factoring no estado do Espírito Santo
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Data
2004
Autores
Orientador(res)
Kasznar, Istvan Karoly
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Resumo
It aims at analyzing the activities of the Factoring working companies and describes the raising of that parallel segment, as well as its activities and its main operational, economical, legal, tax-contributory characteristics. It is stated that those activities have been developed in a context of dynamical and structural changes in the National Financiai System, and the same is verified internationally when promoting alterations in the traditional procedures of the banks in Brazil, from the 'Post-Real 'period. In addition, it justifies the assumption that the raising of the Factoring working companies has been essential for the development of small companies. Finally, it considers the repercussion of the restructuring of the National Financiai System to the Factoring activities. It includes a case study involving factoring local companies (in the State of Espírito Santo) aiming at checking if among those companies, there are 'disguised ' ones, which would be the ones that focus on pecuniary operations, thus, making evident the practice of 'enterprising speculation'